CATHOLIC CHARITIES DIOCESE OF WORCESTER INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: CATHOLIC CHARITIES DIOCESE OF WORCESTER INC (EIN 04-2103979)
Tax period: 2021-07-01 to 2022-06-30
Filed: 2023-03-08
IRS object ID: 202340679349301014
Schema version: 2021v4.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-03-08T08:31:18-06:00	ReturnTs
Tax Period End	2022-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	042594880	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MCCARTHY HARGRAVE & CO	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	113 WEST MAIN STREET	AddressLine1Txt
City	NORTHBOROUGH	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01532	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	042103979	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CATHOLIC CHARITIES OF THE DIOCESE OF	BusinessNameLine1Txt
Business Name Line2	WORCESTER	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	CATH	BusinessNameControlTxt
Phone	5087980191	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	10 HAMMOND STREET	AddressLine1Txt
City	WORCESTER	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	016101513	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	TIMOTHY J MCMAHON	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	5087980191	PhoneNum
Signature	2023-03-08	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	TIMOTHY	PersonFirstNm
Person Last	MCMAHON	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JONATHAN FUREY CPA	PreparerPersonNm
PTIN	P01455868	PTIN
Phone	5084812211	PhoneNum
Preparation	2023-03-08	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	TIMOTHY J MCMAHON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	10 HAMMOND STREET	AddressLine1Txt
City	WORCESTER	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	016101513	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$12,132,182	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.CCWORC.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1951	FormationYr
Legal Domicile State	MA	LegalDomicileStateCd
Activity Or Mission	CATHOLIC CHARITIES IS DEDICATED TO PROVIDE EXTENSIVE SOCIAL SERVICE PROGRAMS TO HELP PEOPLE CHALLENGED BY DEVELOPMENTAL DISABILITIES, FRAIL AND VULNERABLE ELDERS, FAMILIES AND CHILDREN. THE ORGANIZATION ALSO PROVIDES SERVICES THROUGH OUTREACH TO PARISHES AND COMMUNITIES.	ActivityOrMissionDesc
Voting Members Governing Body	18	VotingMembersGoverningBodyCnt
Voting Members Independent	16	VotingMembersIndependentCnt
Total Employee	443	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$31,944	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$23,731	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,750,088	PYContributionsGrantsAmt
CY Contributions Grants	$1,777,381	CYContributionsGrantsAmt
PY Program Service Revenue	$8,619,845	PYProgramServiceRevenueAmt
CY Program Service Revenue	$9,290,839	CYProgramServiceRevenueAmt
PY Investment Income	$236,518	PYInvestmentIncomeAmt
CY Investment Income	$295,258	CYInvestmentIncomeAmt
PY Other Revenue	$3,072,808	PYOtherRevenueAmt
CY Other Revenue	$102,994	CYOtherRevenueAmt
PY Total Revenue	$13,679,259	PYTotalRevenueAmt
CY Total Revenue	$11,466,472	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$8,060,157	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$8,314,981	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,735,138	PYOtherExpensesAmt
CY Other Expenses	$3,423,427	CYOtherExpensesAmt
PY Total Expenses	$10,795,295	PYTotalExpensesAmt
CY Total Expenses	$11,738,408	CYTotalExpensesAmt
PY Revenues Less Expenses	$2,883,964	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$271,936	CYRevenuesLessExpensesAmt
Total Assets BOY	$16,968,601	TotalAssetsBOYAmt
Total Assets EOY	$14,992,704	TotalAssetsEOYAmt
Total Liabilities BOY	$779,335	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$670,660	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$16,189,266	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$14,322,044	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	CATHOLIC CHARITIES IS DEDICATED TO PROVIDE EXTENSIVE SOCIAL SERVICE PROGRAMS TO HELP PEOPLE CHALLENGED BY DEVELOPMENTAL DISABILITIES, FRAIL AND VULNERABLE ELDERS, FAMILIES AND CHILDREN. THE ORGANIZATION ALSO PROVIDES SERVICES THROUGH OUTREACH TO PARISHES AND COMMUNITIES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$733,587	ExpenseAmt
Revenue	$958,844	RevenueAmt
Desc	SERVICES THAT STRENGTHEN FAMILIES AND CHILDREN, CATHOLIC CHARITIES PROVIDES ADOPTION HISTORY SERVICES AND ADOPTION SEARCH, PARENT AIDE AND EDUCATION, EMERGENCY SHELTER SERVICES AND HOMELESS PREVENTION.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$3,620,823	ExpenseAmt
Revenue	$3,884,642	RevenueAmt
Desc	SERVICES THAT SUPPORT THE INDEPENDENCE OF FRAIL AND VULNERABLE ELDERS. CATHOLIC CHARITIES ALSO ASSISTS ELDERS FACING THE CHALLENGE OF AGING AND PROVIDES EMPLOYMENT OPPORTUNITIES FOR OLDER WORKERS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$1,362,628	ExpenseAmt
Revenue	$1,474,204	RevenueAmt
Desc	SERVICES THAT BUILD INDEPENDENCE FOR INDIVIDUALS CHALLENGED BY INTELLECTUAL DISABILITIES. THE MERCY CENTRE HELPS ADULTS WITH THE CHALLENGES OF DEVELOPMENTAL DISABILITIES.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Expense	$3,094,502	ExpenseAmt
Revenue	$3,308,314	RevenueAmt
Desc	SERVICES THAT ENCOURAGE INDEPENDENCE AND PROVIDE COMMUNITY SUPPORT. CATHOLIC CHARITIES HELPS PEOPLE FACE THE CHALLENGE OF SELF-SUFFICIENCY.	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$3,094,502	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue	$3,308,314	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$8,811,540	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	85	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	443	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	18	GoverningBodyVotingMembersCnt
Independent Voting Member	16	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	Yes (1)	LocalChaptersInd
Policies Reference Chapters	Yes (1)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	TIMOTHY MCMAHON	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5087980191	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	10 HAMMOND STREET	AddressLine1Txt
City	WORCESTER	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	016101513	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Institutional TrusteeInstitutionalTrusteeInd	Key EmployeeKeyEmployeeInd
KEVIN M KIELER
CLERK	1.00	Yes (X)	Yes (X)	$0	$0	$0
ANTHONY ROZEVICIUS CPA
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
SANDRA BAUER MAHONEY FACHCA
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
JOSEPH T BARTULIS JR ESQ
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DEACON ANTHONY XATSE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MICHAEL J BOVENZI
DIRECTOR	1.00	Yes (X)		$0	$0	$0
REV MSGR JOHN DORAN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DANIEL RICCIARDI
VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
JOANNE POWELL
DIRECTOR	1.00	Yes (X)		$0	$0	$0
THOMAS MCNAMARA
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DEVON A KINNARD ESQ
DIRECTOR	1.00	Yes (X)		$0	$0	$0
HELDER MACHADO
DIRECTOR	1.00	Yes (X)		$0	$0	$0
SUSAN HILLIS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
GINA PLATA-NINO ESQ
DIRECTOR	1.00	Yes (X)		$0	$0	$0
REV MICHAEL LAVALLEE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MOST REV ROBERT J MCMANUS
EX OFFICIO	1.00			$0	$0	$0	Yes (X)
RAYMOND DELISLE
EX OFFICIO	1.00			$0	$0	$0	Yes (X)
TIMOTHY J MCMAHON
EXECUTIVE DIRECTOR	37.50			$152,052	$0	$0		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$152,052	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$1,777,381	AllOtherContributionsAmt
Noncash Contributions	$344,481	NoncashContributionsAmt
Total Contributions	$1,777,381	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	CHILD & FAMILY SERV	Desc
Business	900099	BusinessCd
Total Revenue Column	$9,290,839	TotalRevenueColumnAmt
Related Or Exempt Func Income	$9,290,839	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$9,290,839	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$212,899	TotalRevenueColumnAmt
Exclusion	$212,899	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$748,069	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$665,710	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$82,359	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$82,359	TotalRevenueColumnAmt
Related Or Exempt Func Income	$82,359	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLEANOUS	Desc
Business	900099	BusinessCd
Total Revenue Column	$102,994	TotalRevenueColumnAmt
Related Or Exempt Func Income	$71,050	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$31,944	UnrelatedBusinessRevenueAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$102,994	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$11,466,472	TotalRevenueColumnAmt
Related Or Exempt Func Income	$9,444,248	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$31,944	UnrelatedBusinessRevenueAmt
Exclusion	$212,899	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$152,052	TotalAmt
Management And General	$152,052	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$6,873,174	TotalAmt
Program Services	$6,017,766	ProgramServicesAmt
Management And General	$855,408	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$64,146	TotalAmt
Program Services	$7,059	ProgramServicesAmt
Management And General	$57,087	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$424,384	TotalAmt
Program Services	$403,510	ProgramServicesAmt
Management And General	$20,874	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$801,225	TotalAmt
Program Services	$456,786	ProgramServicesAmt
Management And General	$344,439	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$10,488	TotalAmt
Management And General	$10,488	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$277,825	TotalAmt
Program Services	$4,435	ProgramServicesAmt
Management And General	$273,390	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$48,279	TotalAmt
Management And General	$48,279	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$432,472	TotalAmt
Program Services	$88,632	ProgramServicesAmt
Management And General	$343,840	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$42,660	TotalAmt
Program Services	$16,568	ProgramServicesAmt
Management And General	$26,092	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$23,149	TotalAmt
Program Services	$13,919	ProgramServicesAmt
Management And General	$9,230	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$854,198	TotalAmt
Program Services	$320,595	ProgramServicesAmt
Management And General	$533,603	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$145,686	TotalAmt
Program Services	$137,356	ProgramServicesAmt
Management And General	$8,330	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$32,874	TotalAmt
Program Services	$3,450	ProgramServicesAmt
Management And General	$29,424	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$157,324	TotalAmt
Program Services	$93,765	ProgramServicesAmt
Management And General	$63,559	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
UNRELATED BUSINESS TAX	$7,290	$7,290
FOOD AND RELATED COSTS	$583,131	$583,131
CLIENT ASSISTANCE	$387,400	$386,900	$500
EQUIPMENT AND COMPUTER	$132,895	$53,834	$79,061

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$287,756	TotalAmt
Program Services	$216,544	ProgramServicesAmt
Management And General	$71,212	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$11,738,408	TotalAmt
Program Services	$8,811,540	ProgramServicesAmt
Management And General	$2,926,868	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$5,032	BOYAmt
EOY	$1,855,231	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,306,148	BOYAmt
EOY	$188,398	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,178,060	BOYAmt
EOY	$992,469	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$48,604	BOYAmt
EOY	$51,522	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$4,922,376	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,590,386	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$2,437,221	BOYAmt
EOY	$2,331,990	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$10,268,898	BOYAmt
EOY	$8,259,339	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$10,538	BOYAmt
EOY	$3,578	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,714,100	BOYAmt
EOY	$1,310,177	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$16,968,601	BOYAmt
EOY	$14,992,704	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$779,335	BOYAmt
EOY	$670,660	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$779,335	BOYAmt
EOY	$670,660	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$13,254,968	BOYAmt
EOY	$11,377,737	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,934,298	BOYAmt
EOY	$2,944,307	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$16,189,266	BOYAmt
EOY	$14,322,044	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$16,968,601	BOYAmt
EOY	$14,992,704	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$271,936	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$1,595,286	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$906,104	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,977,049	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,027,657	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,750,088	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,777,381	CurrentTaxYearAmt
Total	$8,438,279	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$906,104	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,977,049	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,027,657	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,750,088	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,777,381	CurrentTaxYearAmt
Total	$8,438,279	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$1,685,636	SubstantialContributorsTotAmt
Public Support Total170	$6,752,643	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$210,454	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$243,952	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$253,838	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$203,039	CurrentTaxYearMinus1YearAmt
Current Tax Year	$212,899	CurrentTaxYearAmt
Total	$1,124,182	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$29,040	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$29,040	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$29,040	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$31,944	CurrentTaxYearMinus1YearAmt
Current Tax Year	$31,944	CurrentTaxYearAmt
Total	$151,008	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$17,600	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$59,365	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$54,131	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,040,864	CurrentTaxYearMinus1YearAmt
Current Tax Year	$71,050	CurrentTaxYearAmt
Total	$3,243,010	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$12,956,479	TotalSupportAmt
Gross Receipts Rltd Activities	$44,691,214	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.52120	PublicSupportCY170Pct
Public Support PY170	0.47040	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,675,253	BeginningYearBalanceAmt
Investment Earnings Or Losses	$94,272	InvestmentEarningsOrLossesAmt
Other Expenditures	$94,272	OtherExpendituresAmt
End Year Balance	$2,675,253	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,675,253	BeginningYearBalanceAmt
Investment Earnings Or Losses	$101,760	InvestmentEarningsOrLossesAmt
Other Expenditures	$101,760	OtherExpendituresAmt
End Year Balance	$2,675,253	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,675,253	BeginningYearBalanceAmt
Investment Earnings Or Losses	$54,561	InvestmentEarningsOrLossesAmt
Other Expenditures	$54,561	OtherExpendituresAmt
End Year Balance	$2,675,253	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,675,253	BeginningYearBalanceAmt
Investment Earnings Or Losses	$95,909	InvestmentEarningsOrLossesAmt
Other Expenditures	$95,909	OtherExpendituresAmt
End Year Balance	$2,675,253	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,675,253	BeginningYearBalanceAmt
Investment Earnings Or Losses	$104,771	InvestmentEarningsOrLossesAmt
Other Expenditures	$104,771	OtherExpendituresAmt
End Year Balance	$2,675,253	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$154,538	OtherCostOrOtherBasisAmt
Book Value	$154,538	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,256,412	OtherCostOrOtherBasisAmt
Depreciation	$2,228,712	DepreciationAmt
Book Value	$2,027,700	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$360,955	OtherCostOrOtherBasisAmt
Depreciation	$299,789	DepreciationAmt
Book Value	$61,166	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$150,471	OtherCostOrOtherBasisAmt
Depreciation	$61,885	DepreciationAmt
Book Value	$88,586	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$2,331,990	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
ACCRUED INTEREST RECEIVABLE	$19,676
CONSTRUCTION IN PROGRESS	$520,246
EMPLOYEE RETENTION TAX CREDIT RECEIVABLE	$770,255

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$1,310,177	TotalBookValueOtherAssetsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$10,408,877	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$1,595,286	NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts	$537,691	DonatedServicesAndUseFcltsAmt
Revenue Not Reported	-$1,057,595	RevenueNotReportedAmt
Revenue Subtotal	$11,466,472	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$11,466,472	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$12,276,099	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$537,691	DonatedServicesUseFcltsAmt
Expenses Not Reported	$537,691	ExpensesNotReportedAmt
Expenses Subtotal	$11,738,408	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$11,738,408	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	ACATHOLIC CHARITIES OF THE DIOCESE OF WORCESTER IS ORGANIZED AS A MASSACHUSETTS NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE IRS AS EXEMPT FROM FEDERAL INCOME TAXES UNDER IRC SECTION 501(A) S ORGANIZATIONS DESCRIBED IN IRC SECTION 501(C)(3), QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER IRC SECTIONS 170(B)(1)(A)(VI) AND (VIII), AND HAVE BEEN DETERMINED NOT TO BE PRIVATE FOUNDATIONS UNDER IRC SECTIONS 509(A)(1) AND (3), RESPECTIVELY. THE ORGANIZATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ORGANIZATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. WE HAVE DETERMINED THAT THE ENTITY IS SUBJECT TO UNRELATED BUSINESS INCOME TAX AND IS ANNUALLY REQUIRED TO FILE AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. THE ORGANIZATION PAID INCOME TAX ON UNRELATED BUSINESS INCOME FROM EASEMENT REVENUE FOR A CELL PHONE ANTENNA AT THEIR MERCY CENTRE LOCATION. AS OF JUNE 30, 2022 AND 2021 THE ORGANIZATION EXPENSED AND PAID INCOME TAXES OF $ 7,290 AND $ 8,441, RESPECTIVELY. IN ADDITION, THERE ARE NO UNRECOGNIZED TAX BENEFITS AND INCOME TAX RETURNS REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS FOR THE STANDARD THREE-YEAR STATUTE OF LIMITATIONS.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	TIMOTHY J MCMAHON	PersonNm
Title	EXECUTIVE DIRECTOR	TitleTxt
Base Compensation Filing Org	$146,218	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$5,834	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$152,052	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule M IRS990ScheduleM

Other Non Cash Contri Table OtherNonCashContriTableGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Desc	DONATED FOOD	Desc
Contribution	6	ContributionCnt
Noncash Contributions Rpt F990	$344,481	NoncashContributionsRptF990Amt
Method Of Determining Revenues	DETERMINED BY DONOR	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	0	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	A COPY OF THE 990 WAS PROVIDED TO EACH BOARD MEMBER FOR THEIR REVIEW.
FORM 990, PART VI, SECTION B, LINE 12C	ANNUALLY EACH OFFICER, DIRECTOR AND KEY EMPLOYEE IS GIVEN A QUESTIONNAIRE TO COMPLETE. THE QUESTIONNAIRE DISCLOSES ANY INTERESTS THAT COULD GIVE RISE TO CONFLICT.
FORM 990, PART VI, SECTION B, LINE 15	THE EXECUTIVE BOARD AND FINANCE COMMITTEE MEET TO EVALUATE COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER EMPLOYESS.
FORM 990, PART VI, SECTION C, LINE 18	IF AN INDIVIDUAL REQUESTS A COPY OF THE 990 CATHOLIC CHARITIES IN TURN PROVIDES A COPY.
FORM 990, PART VI, SECTION C, LINE 19	CATHOLIC CHARITIES HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT HAS BEEN DISPERSED AMONGST ALL EMPLOYEES AND BOARD MEMBERS. FURTHERMORE, KEY EMPLOYEES AND BOARD MEMBERS FILL OUT A QUESTIONAIRE WHICH IS MONITORED ANNUALLY. CURRENT DOCUMENTS AND CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST. THE FINANCIAL STATEMENTS ARE ATTACHED TO THE FORM PC FILED WITH THE MASSACHUSETTS ATTORNEY'S GENERAL OFFICE. THE FORM PC IS A PUBLIC DOCUMENT.
FORM 990, PART XII, LINE 2C:	CATHOLIC CHARITIES HAS AN AUDIT COMMITTEE THAT OVERSEES THE AUDIT AND CHOOSES THE INDEPENDENT AUDITOR.