2019-05-14T14:30:53-05:00 2018-06-30 ERNST & YOUNG US LLP 200 CLARENDON STREET BOSTON MA 021165072 990 2017-07-01 043170910 Worcester City Campus Corporation % Marcy Culverwell WORC 5088568989 333 South Street Suite 290 Shrewsbury MA 01545 John Lindstedt President 2019-05-14 true Mike A Cincotta P01595811 6172662000 164.57.159.253 02007720191345000002 2019-05-14 P BEE816BADD25910960E744A98AF4267C63CAEDF6 BEE816BADD25910960E744A98AF4267C63CAEDF6 2017 2019-02-21 02:37:17Z John Lindstedt 55 Lake Ave North Worcester MA 01655 35914718 false X n/a X 1992 MA See Schedule O 8 2 0 0 0 0 48376 0 34559457 34754750 351347 557840 0 602128 34959180 35914718 0 0 0 0 0 0 0 0 0 34218587 36702593 34218587 36702593 740593 -787875 314853863 303719270 290854348 266803796 23999515 36915474 X See Schedule O false false 36053822 34959932 MANAGING, DEVELOPING, IMPROVING, RENOVATING, LEASING, OR DEALING WITH ANY REAL OR PERSONAL PROPERTY CONVEYED OR TRANSFERRED TO WORCESTER CITY CAMPUS CORPORATION, INCLUDING WITHOUT LIMITATION, REAL AND PERSONAL PROPERTY TO SUPPORT THE EDUCATIONAL, RESEARCH AND PUBLIC SERVICE ACTIVITIES OF THE UNIVERSITY OF MASSACHUSETTS. 36053822 true false false false false false false false false false true false false false true true false true false false false false false false false false false false false true true false false false false false false false false false false false false false false false true true true false false true 13 0 true 0 false false false false false false false false false false X 8 2 true false false false true true false true false false false true true true true true true false false false MA X Marcy Culverwell 5088568989 333 SOUTH STREET Shrewsbury MA 01545 X John Lindstedt President 2.0 38.0 X X 0 278847 75395 Lisa Calise Treasurer 1.0 39.0 X X 0 258678 27053 James Healy Clerk 1.0 39.0 X X 0 223608 59815 Matthew Gorzkowicz Director 1.0 39.0 X 0 195951 31885 James Julian Director 1.0 39.0 X 0 382271 187719 Patricia Filippone Director 1.0 39.0 X 0 248260 26552 Mary Burns Director 1.0 0.0 X 0 0 0 Norman Peters Director 1.0 0.0 X 0 0 0 Robert Jenal Former President (until 7/17) 0.0 0.0 X 0 619364 47478 Christine Wilda Former Treasurer 0.0 0.0 X 0 275551 48700 0 2482530 504597 0 true true false SIEMENS INDUSTRY INC 50 PRESCOTT ST WORCESTER MA 01605 BUILDING MNGMT SYS 209417 STERICYCLE INC 369 PARK EAST DR WOONSOCKET RI 02895 HAZARDOUS WASTE MGMT 111527 SALISBURY MANAGEMENT INC 120 SHREWSBURY ST BOYLSTON MA 01505 PROPERTY MANAGEMENT 110029 LEI SNOW MANAGEMENT SERVICES INC 200 SHREWSBURY ST BOYLSTON MA 01505 LANDSCAPING 109410 TRIUMVIRATE ENVIRONMENTAL INC 263 HOWARD ST LOWELL MA 01852 HAZARDOUS WASTE MGMT 102636 5 0 Rental Income 531310 34754750 34754750 0 0 34754750 557840 557840 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PLANT ASSET DISPOSAL 900099 396946 396946 COST REIMBURSEMENT 900099 205182 205182 602128 35914718 34959932 0 954786 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 121940 121940 0 0 47929 47929 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 78040 78040 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8356703 8356703 0 0 0 0 0 0 15122437 15122437 0 0 298468 298468 0 0 Facilities 6660725 6660725 0 0 Utilities 4919665 4919665 0 0 ADMINISTRATION 648771 0 648771 0 ALL OTHER EXPENSES 447915 447915 0 0 36702593 36053822 648771 0 0 0 0 0 0 0 0 0 0 0 0 0 0 40112468 42242500 0 0 230342 277905 461979899 202123702 274337558 259856197 0 0 0 0 0 0 0 0 173495 1342668 314853863 303719270 28421519 17323966 0 0 0 964189 8025061 6928509 0 0 0 0 395332 355281 0 0 254012436 241231851 290854348 266803796 X 23999515 36915474 0 0 0 0 23999515 36915474 314853863 303719270 X -787875 0 0 0 0 13703834 X false true X true false X X 1 University of Massachusetts 043167352 5 true 0 0 1 0 0 true true false false false false false false false false false false false false false true false Form 990, Schedule A, Part IV, Section A, Line 2 The University of Massachusetts is a governmental entity and is not required to obtain an IRS determination letter. 0 6627639 6627639 0 438542534 187459359 251083175 0 16004038 14592824 1411214 0 805688 71519 734169 259856197 0 Note Payable to 3rd Party 241231851 241231851 X 75333064 0 0 75333064 -39418346 -39418346 35914718 74258301 0 0 74258301 -37555708 -37555708 36702593 FORM 990, SCHEDULE D, Part X, Line 2 Worcester City Campus Corporation IS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS AMENDED (THE CODE) AND IS GENERALLY EXEMPT FROM INCOME TAXES PURSUANT TO SECTION 501(A) OF THE CODE. Worcester City Campus Corporation IS REQUIRED TO ASSESS UNCERTAIN TAX POSITIONS AND HAS DETERMINED THAT THERE WERE NO SUCH POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. FORM 990, SCHEDULE D, Part XI, Line 4b Within the total revenue reported on Worcester City Campus Corporation's Audited Financial statemetns include the revenue for the consolidated entities. these entities include: WCS-222 Maple Avenue Inc. $ (1,713,701) WCS-365/373 Plantation Street, Inc. $ (1,132,134) WCS-333 South Street, Inc. $ (7,885,620) WCS-One Innovation Drive, Inc. $ (3,514,000) WCS-377 Plantation Street, Inc. $ (1,809,101) WCS-381 Plantation Street, Inc. $ (4,022,737) UHS $(20,358,936) ACS 22-24 Nutting Ave & ACS 28-30 Nutting Ave $ (122,455) WCCC contribution $ 205,182 Net Loss disposal of assets $ (40,430) WCS-333 South Street, Inc. Rent Elimination $ 538,210 Gain on Sale of Asset $ 437,376 _____________ Total $(39,418,346) FORM 990, SCHEDULE D, Part XII, Line 4b Within the total expenses reported on Worcester City Campus Corporation's Audited Financial statemetns include the expense for the consolidated entities. These entities include: WCS-222 Maple Avenue Inc. $ (1,567,178) WCS-100 Century Drive, Inc. $ (25,798) WCS-365/373 Plantation Street, Inc. $ (1,289,882) WCS-333 South Street, Inc. $ (7,302,902) WCS-One Innovation Drive, Inc. $ (3,369,466) WCS-377 Plantation Street, Inc. $ (3,114,207) WCS-381 Plantation Street, Inc. $ (2,800,583) UHS, ACS 22-24 Nutting Avenue, ACS 28-30 Nutting Avenue, ACS 12 Sunset Avenue, ACS 758 North Pleasant St, and Rent Elimination WCS-100 Century Dr, Inc. $(18,085,692) _____________ Total $(37,555,708) false false false false false false false false false John Lindstedt President 0 274804 0 0 0 4043 0 48995 0 26400 0 354242 0 0 Lisa Calise Treasurer 0 246425 0 0 0 12253 0 27037 0 16 0 285731 0 0 James Healy Clerk 0 220484 0 0 0 3124 0 38632 0 21183 0 283423 0 0 Matthew Gorzkowicz Director 0 195951 0 0 0 0 0 21422 0 10463 0 227836 0 0 James Julian Director 0 368525 0 0 0 13746 0 148982 0 38737 0 569990 0 0 Patricia Filippone Director 0 244180 0 0 0 4080 0 26532 0 20 0 274812 0 0 Robert Jenal Former President (until 7/17) 0 518456 0 99250 0 1658 0 31154 0 16324 0 666842 0 188093 Christine Wilda Former Treasurer 0 275551 0 0 0 0 0 29939 0 18761 0 324251 0 0 FORM 990, SCHEDULE J, Part II WORCESTER CITY CAMPUS CORPORATION HAS NO EMPLOYEES AND PAYS NO COMPENSATION. THE INDIVIDUALS LISTED ON SCHEDULE J, PART II RECEIVED COMPENSATION AND BENEFITS FROM THE UNIVERSITY OF MASSACHUSETTS, A RELATED ORGANIZATIONS. A MHEFA WCCC ISSUE SERIES D 042456001 57586CFK6 2005-04-14 103444563 Defease 3/2000 Series A Bonds false false false B MDFA WCCC ISSUE SERIES 2011 043431814 57583ulk2 2011-11-15 11608181 Defease 6/2001 Remaining Series B false false true A 78060000 0 103444563 0 0 0 831383 412222 0 0 102200958 0 2005 false true true true B 4635000 0 11608181 0 0 0 149386 0 0 0 11458795 0 2011 true false true true A 0.00000 0.00000 0.00000 0.00000 B 0.00000 0.00000 0.00000 0.00000 A false false false true false false 0 false 0 false true B false false false true false false 0 false 0 false true A true B true . FORM 990, SCHEDULE K, PART IV, LINE 2C, BONDS A & B On April 26, 2018 AMTEC delivered to Worcester City Campus Corporation an analysis of MHEFA Series D Bond issue. The Arbitrage Rebate report reflected act1viy from April 14, 2015 to April 14, 2018. Based upon AMTEC's finding, no rebate or yield liability has accrued. On January 16, 2018 AMTEC delivered to Worcester City Campus Corporation an analysis of the Mass Development Finance Agency Series 2011 Bond Issue. The Arbitrage Rebate Report reflected activity from November 15, 2011 to November 30, 2017. Based upon AMTEC's finding, no rebate or yield liability has accrued. Form 990, Part 1, Line 1 and Part III, Line 1 MISSION STATEMENT MANAGING, DEVELOPING, IMPROVING, RENOVATING, LEASING OR MAINTAINING ANY REAL OR PERSONAL PROPERTY CONVEYED OR TRANSFERRED TO WORCESTER CITY CAMPUS CORPORATION. INCLUDING WITHOUT LIMITATION, REAL AND PERSONAL PROPERTY TO SUPPORT THE EDUCATIONAL RESEARCH AND PUBLIC SERVICE ACTIVITIES OF THE UNIVERSITY OF MASSACHUSETTS. FORM 990, PART I, LINE 4 AND PART VI, LINE 1B THE FILING ORGANIZATION HAS only Two INDEPENDENT MEMBERS OF THE GOVERNING BODY BECAUSE MEMBERS OF THE GOVERNING BODY ARE COMPENSATED BY A RELATED ORGANIZATION. HOWEVER, THE FILING ORGANIZATION IS PART OF AN INTEGRATED DELIVERY SYSTEM OF ORGANIZATIONS, INCLUDING WCCC, THAT HAVE COMMUNITY BOARDS. THERE HAS BEEN NO MATERIAL CHANGE IN THE STRUCTURE OF THE GOVERNING BODY SINCE IT APPLIED FOR EXEMPT STATUS. Form 990, Part VI, Section A, Line 2 THE OFFICERS AND DIRECTORS OF WORCESTER CITY CAMPUS CORPORATION HAVE A BUSINESS RELATIONSHIP. ALL ARE EMPLOYED BY THE UNIVERSITY OF MASSACHUSETTS OR SERVE ON THE BOARD OF TRUSTEES FOR THE UNIVERSITY OF MASSACHUSETTS, A RELATED ORGANIZATION. Form 990, Part VI, Section A, Line 6 THE UNIVERSITY OF MASSACHUSETTS IS THE SOLE MEMBER OF WORCESTER CITY CAMPUS CORPORATION. Form 990, Part VI, Section A, Line 7A THE BOARD OF TRUSTEES FOR WORCESTER CITY CAMPUS CORPORATION ELECTS MEMBERS OF THE GOVERNING BOARD. Form 990, Part VI, Section A, Line 8B THERE ARE NO SUB COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. Form 990, Part VI, Section B, Line 11b ONCE WORCESTER CITY CAMPUS CORPORATION (WCCC) FORM 990 IS COMPLETED, IT IS REVIEWED BY WCCC'S INTERNAL MANAGEMENT. THE COMPLETED FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO THE FORM BEING FILED WITH THE IRS. Form 990, Part VI, Section B, Line 12C WORCESTER CITY CAMPUS CORPORATION MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY REQUIRING DISCLOSURE OF RELEVANT FACTS THAT GIVE RISE TO POTENTIAL CONFLICT OF INTEREST. AT THE END OF THE FISCAL YEAR BEFORE SUBMISSION OF FORM 990 EACH DIRECTOR AND/OR OFFICER IS PROVIDED WITH A QUESTIONNAIRE, REQUIRING DISCLOSURE TO ANY CONFLICTS OF INTEREST THAT MAY HAVE EXISTED DURING THE PRIOR FISCAL YEAR. Form 990, Part VI, Section C, Line 19 WORCESTER CITY CAMPUS CORPORATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A ALL DIRECTORS DEVOTE APPROXIMATELY ONE HOUR PER WEEK ON AVERAGE TO WORCESTER CITY CAMPUS CORPORATION. The remainder of their time (39 hours each) is devoted to the University of Massachusetts and its related organizations. The officers and directors receiving compensation in Part VII, Section A are paid by the University of Massachusetts for their services to the University, not for their services to WCCC. Form 990, Part XI, Line 9 Worcester City Campus Corporation is the parent company of WCS-100 Century Drive, Inc. WCS-100 Century Drive, Inc. sold land, building, tangible property and transferred its remaining net assets of $13,703,834 to Worcester City Campus Corporation. Worcester Campus Services 333 South Street Shrewsbury MA 01545 271721328 Real Estate MA 501(c)(3) 12a WCCC true Uhealth Solutions Inc 333 South Street Shrewsbury MA 01545 043541678 Consulting MA 501(c)(3) 12a WCCC true WCS-222 Maple Ave Inc 333 South Street Shrewsbury MA 01545 271721474 Real Estate MA 501(c)(3) 12a WCS true WCS-333 South Street Inc 333 South Street Shrewsbury MA 01545 271726317 Real Estate MA 501(c)(3) 12a WCS true WCS-100 Century Drive Inc 333 South Street Shrewsbury MA 01545 271722123 Real Estate MA 501(c)(3) 12a WCS true WCS-55 Lake Ave Inc 333 South Street Shrewsbury MA 01545 271722411 Real Estate MA 501(c)(3) 12a WCS true WCS-365 373 Plantation Street Inc 333 South Street Shrewsbury MA 01545 271726227 Real Estate MA 501(c)(3) 12a WCS true WCS-One Innovation Drive 333 South Street Shrewsbury MA 01545 300765186 Real Estate MA 501(c)(3) 12a WCS true WCS-377 Plantation Street Inc 333 South Street Shrewsbury MA 01545 900938830 Real Estate MA 501(c)(3) 12a WCS true WCS-381 Plantation Street Inc 333 South Street Shrewsbury MA 01545 611705285 Real Estate MA 501(c)(3) 12a WCS true ACS 22-24 Nutting Avenue Inc 55 Lake Ave Worcester MA 01604 475176210 Real Estate MA 501(c)(3) 12a WCCC true ACS 28-30 Nutting Avenue Inc 55 Lake Ave Worcester MA 01604 475191167 Real Estate MA 501(c)(3) 12a WCCc true ACS Lot 12 Sunset Avenue 55 Lake Ave Worcester MA 01604 475161513 Real Estate MA 501(c)(3) 12a WCCC true ACS 758 North Pleasant Street Inc 55 Lake Ave Worcester MA 01604 811745861 Real Estate MA 501(c)(3) 12a WCCC true University of Massachusetts 333 South Street Shrewsbury MA 01545 043167352 Education MA Cmlth of MA false false false false false false false false false false true false false false false false true false false true University Of Massachusetts j 25662927 rent per lease University Of Massachusetts p 7533867 cash value WCS-100 Century Drive Inc s 13702834 cash value