2022-11-07T12:49:38-06:00 2021-12-31 221478099 COHNREZNICK LLP ONE BOSTON PLACE SUITE 500 BOSTON MA 02108 990 2021-01-01 042982308 LAWRENCE COMMUNITYWORKS INC LAWR 9786853115 168 NEWBURY STREET LAWRENCE MA 01841 SURESH SIVA CHIEF FINANCIAL OFFICER 9786853115 2022-11-07 1 SURESH SIVA 999009999 LORI ROTHE YOKOBOSKY CPA P01273422 6176481400 2022-10-31 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z JESSICA ANDORS 168 NEWBURY STREET LAWRENCE MA 01841 5539923 0 X WWW.LAWRENCECOMMUNITYWORKS.ORG X 1986 MA LAWRENCE COMMUNITYWORKS (LCW) IS A COMMUNITY DEVELOPMENT CORPORATION THAT WEAVES TOGETHER COMMUNITY PLANNING, ORGANIZING, AND ASSET-BUILDING EFFORTS WITH HIGH-QUALITY AFFORDABLE HOUSING AND COMMERCIAL DEVELOPMENT TO CREATE VIBRANT NEIGHBORHOODS AND EMPOWERED RESIDENTS. BY FACILITATING CONVERSATIONS AND ACTION ON COMMUNITY PRIORITIES, LCW ENGAGES PARTNERS AND A NETWORK OF YOUTH AND ADULT RESIDENTS IN OPPORTUNITIES TO MOVE THEMSELVES AND THIS CITY FORWARD. 13 13 71 80 0 0 3103874 3194131 1126930 1554592 55404 92634 23886 698566 4310094 5539923 210889 211399 0 0 2460123 2855658 0 0 282517 4914293 2046942 7585305 5113999 -3275211 425924 35915095 43924254 24669939 28054163 11245156 15870091 X LAWRENCE COMMUNITYWORKS (LCW) IS A COMMUNITY DEVELOPMENT CORPORATION THAT WEAVES TOGETHER COMMUNITY PLANNING, ORGANIZING, AND ASSET-BUILDING EFFORTS WITH HIGH-QUALITY AFFORDABLE HOUSING AND COMMERCIAL DEVELOPMENT TO CREATE VIBRANT NEIGHBORHOODS AND EMPOWERED RESIDENTS. BY FACILITATING CONVERSATIONS AND ACTION ON COMMUNITY PRIORITIES, LCW ENGAGES PARTNERS AND A NETWORK OF YOUTH AND ADULT RESIDENTS IN OPPORTUNITIES TO MOVE THEMSELVES AND THIS CITY FORWARD. 0 0 333255 186521 THE PROPERTY RENTAL PROGRAM CONSISTS OF RENTAL ACTIVITIES RELATED TO 8 RESIDENTIAL PROPERTIES IN THE LAWRENCE AREA, THE MAJORITY OF WHICH ARE SUBJECT TO LONG-TERM AFFORDABLE HOUSING RESTRICTIONS. THE RESIDENTIAL PROPERTIES CONTAIN 230 UNITS IN TOTAL, ARE SUBJECTED TO AFFORDABILITY RESTRICTIONS, SOME OF WHICH ARE ATTACHED TO THE RELATED LAND, AND ARE RENTED TO FAMILIES OF LOW TO MODERATE INCOMES. THE PROPERTY RENTAL PROGRAM ALSO CONSISTS OF ONE COMMERCIAL PROPERTY IN LAWRENCE. ALL LEASES BETWEEN THE AGENCY AND ITS TENANTS ARE OPERATING LEASES. THE PROPERTY RENTAL PROGRAM ACCOUNTED FOR APPROXIMATELY 55% OF TOTAL PROGRAM EXPENDITURES. 1496000 211399 883988 ASSET BUILDING IS A UNIQUE ECONOMIC DEVELOPMENT STRATEGY TO PROMOTE THE EDUCATIONAL ADVANCEMENT AND BUILD THE SOCIAL CAPITAL OF LAWRENCE RESIDENTS. THE PROGRAM PROVIDES HOME-OWNERSHIP AND EDUCATIONAL PROGRAMS INCLUDING PRE- AND POST-PURCHASE HOMEBUYER EDUCATION, FORECLOSURE INTERVENTION, MATCHED SAVINGS FOR ASSET OWNERSHIP, FINANCIAL EDUCATION AND COACHING, ENGLISH AS A SECOND LANGUAGE CLASSES AND VARIOUS HARD AND SOFT SKILL WORKFORCE PREPARATION CLASSES AND ACTIVITIES. THE FINANCIAL STABILITY CENTER PROVIDES A BUNDLING OF FINANCIAL EDUCATION, ASSET-BUILDING, INCOME SUPPORT AND JOB READINESS PROGRAMS TO ENCOURAGE FAMILIES AS THEY STRIVE FOR ECONOMIC MOBILITY AND SECURITY. THE ASSET BUILDING AND FINANCIAL STABILITY CENTER PROGRAM ACCOUNTED FOR APPROXIMATELY 19% OF TOTAL PROGRAM EXPENDITURES. 486958 272548 MOVEMENT CITY IS AN EMPOWERMENT NETWORK IN WHICH LAWRENCE AREA YOUTH CAN PARTICIPATE IN A WIDE RANGE OF HIGHLY CREATIVE ECONOMIC, ACADEMIC, LEADERSHIP DEVELOPMENT AND COLLECTIVE ACTION ACTIVITIES. THE PROGRAM'S GOAL IS TO ENCOURAGE AND ALLOW YOUNG PEOPLE TO EXPLORE THEIR POTENTIAL THROUGH PERFORMING ARTS, DESIGN AND USE OF TECHNOLOGY, MENTORING, ACADEMIC SUPPORT, CIVIC ENGAGEMENT AND MONEY MANAGEMENT. MOVEMENT CITY ACCOUNTED FOR APPROXIMATELY 6% OF TOTAL PROGRAM EXPENDITURES. 557597 312084 THE REAL ESTATE DEVELOPMENT PROGRAM USES FUNDS OBTAINED FROM VARIOUS GOVERNMENTAL ENTITIES, FOUNDATIONS, FINANCIAL INSTITUTIONS, NONPROFIT ORGANIZATIONS AND INDIVIDUALS TO ACQUIRE AND DEVELOP PROPERTIES. THE PROPERTIES ACQUIRED ARE EITHER DEVELOPED FOR USE BY THE AGENCY OR PROPERTIES HELD FOR RESALE TO BE USED BY LOW TO MODERATE INCOME FAMILIES. THE REAL ESTATE DEVELOPMENT PROGRAM ACCOUNTED FOR APPROXIMATELY 7% OF TOTAL PROGRAM EXPENDITURES. 100454 56224 THE WORKING CITIES CHALLENGE PROGRAM IS A GROUNDBREAKING EFFORT TO SUPPORT LEADERS WHO ARE REACHING ACROSS SECTORS TO ENSURE THAT LAWRENCE IS A PLACE OF OPPORTUNITY AND PROSPERITY FOR ALL THEIR RESIDENTS. THE PROGRAM'S PRIMARY GOAL IS INCREASING STABLE EMPLOYMENT AND ECONOMIC PROSPERITY FOR FAMILIES AND CHILDREN IN THE LAWRENCE PUBLIC SCHOOLS, WITH EQUAL FOCUS ON JOB SKILLS AND PLACEMENT THROUGH A NETWORK OF EMPLOYER RELATIONSHIPS, AND PARENTAL ENGAGEMENT. THE WORKING CITIES CHALLENGE PROGRAM ACCOUNTED FOR APPROXIMATELY 1% OF TOTAL PROGRAM EXPENDITURES. 382723 214208 THE NETWORK ORGANIZING DEPARTMENT SERVES TO ADVANCE THE THINKING AND THE PRACTICE OF NETWORK ORGANIZING, A FORM OF NETWORK-CENTRIC, PLACE-BASED COMMUNITY ORGANIZING AND COMMUNITY BUILDING, BOTH WITHIN THE AGENCY'S NETWORK AND IN THE LARGER WORLD. THE NETWORK ORGANIZING DEPARTMENT ACCOUNTED FOR APPROXIMATELY 4% OF TOTAL PROGRAM EXPENDITURES. 557506 312033 THE WORK FORCE PROGRAM CONSISTS OF DEVELOPMENT IN LAWRENCE. THE WORK FORCE PROGRAM ACCOUNTED FOR APPROXIMATELY 7% OF TOTAL PROGRAM EXPENDITURES. 27787 15552 THE MILL CITIES LEADERSHIP INSTITUTE PROGRAM IS A STATE-OF- THE-ART LEADERSHIP AND SOCIAL INNOVATION PROGRAM DESIGNATED TO PROVIDE PARTICIPANTS WITH THE OPPORTUNITY TO STRENGTHEN THEIR ABILITY TO LEAD, BUILD STRONG NETWORKS OF SOCIALLY RESPONSIBLE LEADERS AND MAKE CONCRETE PERSONAL AND PROFESSIONAL LEADERSHIP COMMITMENTS TO THE CITIES OF LAWRENCE AND LOWELL. THE MILL CITIES LEADERSHIP INSTITUTE PROGRAM ACCOUNTED FOR APPROXIMATELY 0% OF TOTAL PROGRAM EXPENDITURES FOR THE YEAR ENDED DECEMBER 31, 2021, HOWEVER, PROGRAM EXPENDITURES ARE EXPECTED DURING THE YEAR ENDED DECEMBER 31, 2022.OTHER PROGRAM ACTIVITY RELATES TO SUPPORT PROVIDED FOR COMMUNITY CAUSES AND PROGRAMS THAT RELATE TO THE AGENCY'S MISSION. THE OTHER PROGRAM ACCOUNTED FOR APPROXIMATELY 1% OF TOTAL PROGRAM EXPENDITURES. 1626067 910101 3942280 1 1 0 1 0 0 0 0 1 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 71 0 1 71 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X SURESH SIVA CFO 9787222601 168 NEWBURY STREET LAWRENCE MA 01841 ARIORCA ABREU BOARD MEMBER 2.00 1.00 X 0 0 0 ARMAND HYATT DIRECTOR/GENERAL COUNSEL 12.00 1.00 X 0 0 0 CARLOS MANUEL MOREL PEREZ BOARD MEMBER 2.00 1.00 X 0 0 0 JACOBA OLIVERO CLERK 2.00 1.00 X X 0 0 0 JONATHAN MACHADO ASSISTANT TREASURER 2.00 1.00 X X 0 0 0 JONATHAN MEDRANO BOARD MEMBER 2.00 1.00 X 0 0 0 MANDY GUEVARA BOARD MEMBER 2.00 1.00 X 0 0 0 MARIA M FINA VICE PRESIDENT 2.00 1.00 X X 0 0 0 MARIEL SILVERIO ASSISTANT CLERK 2.00 1.00 X 0 0 0 NANCY COLON TORRES BOARD MEMBER 2.00 1.00 X 0 0 0 PATRICK GROTTON TREASURER 2.00 1.00 X X 0 0 0 ROSA PINA PRESIDENT 2.00 1.00 X X 0 0 0 SHEILA MULLER BOARD MEMBER 2.00 1.00 X 0 0 0 JESSICA ANDORS EXECUTIVE DIRECTOR 40.00 1.00 X 117420 0 11195 JUAN BONILLA CHIEF OPERATING OFFICER 40.00 1.00 X 89788 0 17247 SURESH SIVASITHAMPARAM CHIEF FINANCIAL OFFICER 40.00 1.00 X 50612 0 0 257820 0 28442 1 0 0 0 DELPHI CONSTRUCTION COMPANY 255 BEAR HILL ROAD WALTHAM MA 02451 GENERAL CONTRACTOR 2005995 ABACUS ARCHITECTS 119 BRAINTREE ST BOSTON MA 02134 ARCHITECTS 789316 ALWAYS HEALTH PLAN DEPARTMENT 120 WOBURN MA 01888 HEALTH CARE PROVIDERS 237708 KLEIN HORNIG 101 ARCH STREET BOSTON MA 02110 REAL ESTATE ATTORNEYS 187523 4 236400 576702 2381029 2499 3194131 PROGRAM AND CONTRACT R 900099 1082423 1082423 LOW INCOME HOUSING REN 531110 472169 472169 1554592 92634 92634 OTHER REVENUE 531390 698566 698566 698566 5539923 2253158 0 92634 211399 211399 286262 192843 69668 23751 2088396 1406874 508246 173276 41962 28268 10212 3482 210847 142040 51313 17494 228191 153724 55534 18933 24282 19289 3769 1224 5914 4698 918 298 85589 67991 13285 4313 88550 82627 5310 613 1417 1162 196 59 90398 75781 11278 3339 124467 102105 17201 5161 262570 227103 27519 7948 3878 3181 536 161 3260 2674 451 135 100067 90871 7300 1896 439591 364116 64910 10565 DISASTER RELIEF EXPENSE 605357 590014 13769 1574 PROGRAM EXPENSES 144093 118205 19913 5975 DUES & SUBSCRIPTIONS 29059 23838 4016 1205 MISCELLANEOUS 25802 23101 2110 591 12648 10376 1748 524 5113999 3942280 889202 282517 3444911 2835492 356667 216196 32648 17476 17173369 5328392 7665959 11844977 100750 100750 24314160 28909363 35915095 43924254 1263579 1940060 12688 5027 34840 32873 19443642 19859635 3915190 6216568 24669939 28054163 X 9392762 13553189 1852394 2316902 11245156 15870091 35915095 43924254 X 425924 4199011 X X 0 1 X 1 1 1 X 3216523 3132716 2618479 3103874 3194131 15265723 3216523 3132716 2618479 3103874 3194131 15265723 148970 15116753 131741 116113 42700 55404 92634 438592 73308 64183 860750 23886 698566 1720693 17425008 7859428 0.86750 0.88560 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2017 AMOUNT: $ 73,308. 2018 AMOUNT: $ 64,183. 2019 AMOUNT: $ 860,750. 2020 AMOUNT: $ 23,886. 2021 AMOUNT: $ 698,566. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3942280 3942280 347114 86779 0 0 374671 451076 475372 347114 1648233 2472350 93668 112769 118843 86779 412059 618089 0 1 X 510379 510379 16662990 5328392 11334598 11844977 NOTE RECEIVABLE - RELATED PARTY 5660820 REAL ESTATE PROJECT DEVELOPMENT COSTS 14659480 TENANT SECURITY DEPOSITS 26012 RESTRICTED DEPOSITS 602530 DUE FROM AFFILIATES 7959421 OTHER ASSET 1100 28909363 CAPITAL LEASE PAYABLE 897671 DUE TO AFFILIATES 5318897 6216568 X 8326020 105000 2681097 2786097 5539923 0 5539923 9482563 105000 4263564 4368564 5113999 0 5113999 PART IV, LINE 2B: THE ESCROW LIABILITY AMOUNTS OF FORM 990, PART X, LINE 21 CONSIST OF TENANT SECURITY DEPOSITS, WHICH ARE HELD IN A SEPARATE BANK ACCOUNT. THE DEPOSITS ARE REFUNDED TO THE TENANT UPON TERMINATION OF THE LEASE. PART X, LINE 2: LCW QUALIFIES AS AN ORGANIZATION FORMED FOR CHARITABLE PURPOSES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND THEREFORE IS NOT SUBJECT TO INCOME TAX. LCW IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). CERTAIN UNRELATED BUSINESS INCOME, AS DEFINED IN THE IRC, IS SUBJECT TO FEDERAL INCOME TAX. FOR THE YEAR ENDED DECEMBER 31, 2021, THERE WAS NO LIABILITY FOR TAX ON UNRELATED BUSINESS INCOME. PART XI, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATION REVENUE 2,921,877. INTERCOMPANY ELIMINATIONS -240,780. PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATION EXPENSES 4,527,484. INTERCOMPANY ELIMINATIONS -263,920. 1 COALITION FOR A BETTER ACRE 517 MOODY STREET 3RD FLOOR LOWELL MA 01854 042760272 501(C)(3) 22141 0 SUPPORT OF THE ORGANIZATION'S TAX EXEMPT PURPOSE GREATER LAWRENCE FAMILY HEALTH CENTER 1 GRIFFIN BROOK DRIVE SUITE 100 METHUEN MA 01844 042708824 501(C)(3) 25000 0 SUPPORT OF THE ORGANIZATION'S TAX EXEMPT PURPOSE GROUNDWORK LAWRENCE INC 50 ISLAND STREET SUITE 101 LAWRENCE MA 01850 043546770 501(C)(3) 90000 0 SUPPORT OF THE ORGANIZATION'S TAX EXEMPT PURPOSE THE COMMUNITY GROUP 3604 LAGUNA CT RANDALLSTOWN MD 21133 812972569 501(C)(3) 18000 0 SUPPORT OF THE ORGANIZATION'S TAX EXEMPT PURPOSE 4 PART I, LINE 2: LCW GRANTS AMOUNTS ONLY TO PARTNER ORGANIZATIONS FOR GRANTS AWARDED TO LCW FOR THE PURPOSES OF WORK BEING DONE BY A NUMBER OF PARTNERING ORGANIZATIONS. FORM 990, PART VI, SECTION A, LINE 3 FIRST REALTY MANAGEMENT IS THE MANAGEMENT AGENT FOR VARIOUS PROPERTIES. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS A MEMBERSHIP BASED ORGANIZATION. THE MEMBERS DO NOT HAVE ANY RIGHTS TO RECEIVE DISTRIBUTIONS OR TO PARTICIPATE IN GOVERNANCE OTHER THAN ELECTING THE BOARD OF DIRECTORS AND APPROVING BYLAW CHANGES. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS HAVE THE RIGHT TO ELECT THE MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS APPROVAL IS REQUIRED FOR ANY CHANGES TO THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE 990 IS REVIEWED BY SENIOR MANAGEMENT AND FINANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES ALL BOARD MEMBERS TO SIGN CONFLICT OF INTEREST POLICIES. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE DIRECTOR-JESSICA ANDORS'S SALARY IS DETERMINED BY THE BOARD. THE CHIEF FINANCIAL OFFICER'S SALARY IS DETERMINED BY THE EXECUTIVE DIRECTOR AND THEIR ANALYSIS INCLUDES REVIEWING COMPARABLE SALARIES OF POSITION WITHIN THE CDC WORLD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: OTHER CHANGES IN NET ASSSET DUE TO CONSOLIDATION 4,218,423. DISTRIBUTIONS FROM CONTROLLING INTEREST -19,412. FORM 990 PART XII LINE 2C PROCESS HAS NOT CHANGED FROM PRIOR YEARS. COMMUNITY WORKS HOLD AND CONTROL LLC 168 NEWBURY STREET LAWRENCE MA 01841 042982308 TITLE HOLDING MA 0 0 LAWRENCE COMMUNITY WORKS INC EAST ISLAND COMMUNITYWORKS LLC 168 NEWBURY STREET LAWRENCE MA 01841 271845428 TITLE HOLDING MA 0 0 LAWRENCE COMMUNITY WORKS INC FARNHAM STREET LLC 168 NEWBURY STREET LAWRENCE MA 01841 205030935 RENTAL MA 136729 1772293 LAWRENCE COMMUNITY WORKS INC REAL ESTATE FUND 168 NEWBURY STREET LAWRENCE MA 01841 TITLE HOLDING MA 152560 10249227 LAWRENCE COMMUNITY WORKS INC ISLAND PARKSIDE LLC 168 NEWBURY STREET LAWRENCE MA 01841 TITLE HOLDING MA 2665 8762502 LAWRENCE COMMUNITY WORKS INC LCW NEWBURY STREET LLC 168 NEWBURY STREET LAWRENCE MA 01841 000973180 RENTAL MA 102366 1393418 LAWRENCE COMMUNITY WORKS INC RIME TIME LLC 168 NEWBURY STREET LAWRENCE MA 01841 832147845 TITLE HOLDING MA 286669 6026390 LAWRENCE COMMUNITY WORKS INC UNION MILFORD HOMES LLC 168 NEWBURY STREET LAWRENCE MA 01841 475578464 TITLE HOLDING MA 0 983 LAWRENCE COMMUNITY WORKS INC SCARITO HOMES LLC (BRADFORD) 168 NEWBURY STREET LAWRENCE MA 01841 204597175 TITLE HOLDING MA 60593 133106 LAWRENCE COMMUNITY WORKS INC NEIGHBORHOOD FUND 168 NEWBURY STREET LAWRENCE MA 01841 TITLE HOLDING MA 125000 1668866 LCW SUPPORT CORPORATION 168 NEWBURY STREET LAWRENCE MA 01841 844610648 REAL PROPERTY HOLDING MA 501(C)(3) LINE 12C, III-FI LCW 1 EAST ISLAND COMMERCIAL LLC 168 NEWBURY STREET LAWRENCE MA 01841 383877523 RENTAL MA N/A 0 0 EAST ISLAND RENTAL LLC 168 NEWBURY STREET LAWRENCE MA 01841 272509435 RENTAL MA N/A 0 0 LCW 108 NEWBURY LLC 168 NEWBURY STREET LAWRENCE MA 01841 221478099 RENTAL MA N/A 0 0 REVIVIENDO FAMILY HOUSING LLC 168 NEWBURY STREET LAWRENCE MA 01841 450502177 RENTAL REAL ESTATE MA N/A 0 0 UNION CANAL COMMUNITY WORKSLLC 168 NEWBURY STREET LAWRENCE MA 01841 473990166 RENTAL MA N/A 0 0 BERKELEY PLACE CORPORATION 168 NEWBURY STREET LAWRENCE MA 01841 043280785 RESIDENTIAL RENTAL MA LCW C 505745 1045969 1.00000 1 COMMUNITY WORKS REVIVIENDO HOUSING INC 168 NEWBURY STREET LAWRENCE MA 01841 450502175 CORPORATE GENERAL MA LCW C 7 0.79000 1 EAST ISLAND COMMERCIAL MM LLC 168 NEWBURY STREET LAWRENCE MA 01841 042982308 RENTAL MA LCW C 1.00000 1 EAST ISLAND RENTAL MM LLC 168 NEWBURY STREET LAWRENCE MA 01841 272670224 RENTAL MA LCW C 12 0.79000 1 LCW 108 NEWBURY MM LLC 168 NEWBURY STREET LAWRENCE MA 01841 462208825 RENTAL MA LCW C 10 0.79000 1 UNION CANAL COMMUNITY WORKS MM LLC 168 NEWBURY STREET LAWRENCE MA 01841 364813590 RENTAL MA LCW C 57 0.79000 1 0 0 0 1 1 1 0 0 0 0 1 1 0 0 1 0 1 0 1 COMMUNITY WORKS REVIVIENDO HOUSING INC D 222852 FMV LCW 108 NEWBURY MM LLC D 597473 FMV UNION CANAL COMMUNITY WORKS MM LLC D 1023075 FMV