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        <PersonNm>JACK VIERA</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>CHRISTINE MCMAHON</PersonNm>
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        <ReportableCompFromRltdOrgAmt>457170</ReportableCompFromRltdOrgAmt>
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      <TotReportableCompRltdOrgAmt>457170</TotReportableCompRltdOrgAmt>
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      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>true</TotalCompGreaterThan150KInd>
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      <ContractorCompensationGrp>
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        <RelatedOrExemptFuncIncomeAmt>2452902</RelatedOrExemptFuncIncomeAmt>
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      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990ScheduleAPartIVGrp>
        <FormAndLineReferenceDesc>Schedule A, Part III, column E</FormAndLineReferenceDesc>
        <ExplanationTxt>The 2013 period includes a 15-month period as there was a change in accounting period from June 30, 2013 to September 30, 2013.</ExplanationTxt>
      </Form990ScheduleAPartIVGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="IRS990ScheduleD">
      <ArtPublicExhibitionAmountsGrp />
      <HeldWorksArtGrp />
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>7768</BeginningYearBalanceAmt>
        <EndYearBalanceAmt>7768</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>7768</BeginningYearBalanceAmt>
        <EndYearBalanceAmt>7768</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>7768</BeginningYearBalanceAmt>
        <EndYearBalanceAmt>7768</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <CYMinus3YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>7768</BeginningYearBalanceAmt>
        <EndYearBalanceAmt>7768</EndYearBalanceAmt>
      </CYMinus3YrEndwmtFundGrp>
      <CYMinus4YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>7768</BeginningYearBalanceAmt>
        <EndYearBalanceAmt>7768</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
      <PrmnntEndowmentBalanceEOYPct>1.00000</PrmnntEndowmentBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>false</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
      <LandGrp />
      <BuildingsGrp />
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>2867578</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>2292880</DepreciationAmt>
        <BookValueAmt>574698</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>980278</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>859527</DepreciationAmt>
        <BookValueAmt>120751</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>0</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>0</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>695449</TotalBookValueLandBuildingsAmt>
      <FederalIncomeTaxLiabilityAmt>0</FederalIncomeTaxLiabilityAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>DUE TO FEDCAP</Desc>
        <Amt>1250050</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>RENT SECURITY DEPOSITS</Desc>
        <Amt>20833</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>1270883</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule d, part v, line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>REPRESENTS THE PRINCIPAL AMOUNT OF GIFTS AND BEQUESTS ACCEPTED WITH THE DONOR STIPULATION THAT THE PRINCIPAL BE MAINTAINED INTACT IN PERPETUITY AND THAT ONLY THE INCOME FROM THE INVESTMENT THEREOF BE EXPENDED FOR GENERAL PURPOSE OR PURPOSES SPECIFIED BY THE DONOR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>schedule d, part x, line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>CWS follows guidance that establishes criterion that an individual tax position has to meet for some or all the benefits of that position to be recognized in an entity's financial statements. Only tax positions that meet the more-likely-than-not recognition threshold will be recognized or continue to be recognized. As of September 30, 2014, management believes that CWS has not taken any uncertain tax positions. The tax years ending September 30, 2011, 2012, 2013 and 2014 are still open to audit for both federal and state purposes.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="IRS990ScheduleG">
      <FundraisingEventInformationGrp>
        <NameOfEvent1Amt>golf classic</NameOfEvent1Amt>
        <GrossReceiptsEvent1Amt>22765</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>19650</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>3115</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>10085</OtherDirectExpensesEvent1Amt>
        <NameOfEvent2Amt>ties &amp; taps</NameOfEvent2Amt>
        <GrossReceiptsEvent2Amt>11330</GrossReceiptsEvent2Amt>
        <CharitableContriEvent2Amt>6600</CharitableContriEvent2Amt>
        <GrossRevenueEvent2Amt>4730</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>2675</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>1</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>8250</GrossReceiptsOtherEventsAmt>
        <CharitableContriOtherEventsAmt>9065</CharitableContriOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>-815</GrossRevenueOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>1800</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>42345</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>35315</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>7030</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>14560</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>14560</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-7530</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ">
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>CHRISTINE MCMAHON</PersonNm>
        <TitleTxt>PRESIDENT &amp; CEO</TitleTxt>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>457170</CompensationBasedOnRltdOrgsAmt>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompRltdOrgsAmt>23972</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsRltdOrgsAmt>9785</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>490927</TotalCompensationRltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>form 990, sch j, part i, line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>The President and CEO is an employee of Fedcap Rehabilitation Services, Inc. ("Fedcap"). Fedcap uses the following methods to establish compensation for the President and CEO: compensation committee, independent compensation consultant, form 990 of other organizations, compensation survey or study, and approval by the board or compensation committee.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleL documentId="IRS990ScheduleL">
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>Eaton Fund</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>See Part V</RelationshipDescriptionTxt>
        <TransactionAmt>130000</TransactionAmt>
        <TransactionDesc>rental payment</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, schedule L, part IV, line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>Oliver Spalding, a member of the Board of Directors of Community Workshops, Inc. (CWS) is a trustee of the Eaton Fund, the holder of the CWS promissory note. CWS also leases its facilities from the Eaton Fund; CWS paid $130,000 in rent to the Eaton Fund during the year ended September 30, 2014. Mr. Spalding had recused himself from the decision making process to lease facilities from the Eaton Fund.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>Changes in Bylaws The changes to the Bylaws took effect as of September 4, 2013. FEDCAP was designated as the sole member of Community Workshops, Inc. (CWS). In summary: The prior affirmative vote or written consent of FEDCAP shall be required for CWS to amend its Certificate of Incorporation or its Bylaws, approve its merger or consolidation with or into another entity, take or fail to take action which may impact CWS' tax exempt status, adopt a budget or make a material change to a budget, divest itself of any line of business, to file for bankruptcy, permit or approve its entering into any guaranty or surety arrangement, confess or consent to the entry of a judgment against it, approve the sale of a material part of its assets, commence a lawsuit, admit a new member, approve the acquisition of any entity, or permit the incurring of any indebtedness for borrowed money. CWS Directors shall be appointed by FEDCAP and confirmed by the Board of directors at the Annual Meeting. The Board shall take no action that limits, changes or otherwise affects the authorities, rights or status of FEDCAP. The President of FEDCAP shall also be the President of the Corporation (CWS) to manage and operate the day-to-day business of CWS. FEDCAP, in consultation with the Board shall determine the duties of the President. The Chairperson and Vice Chairperson shall have such duties as FEDCAP or the Board of Directors determine. FEDCAP will be able to authorize the entering into certain agreements prior to execution, help determine the hour and place of the annual meeting of Directors, regular meetings of the Board and special meetings. Members of any committee appointed by the Board of Directors shall remain in office at the pleasure of FEDCAP. FEDCAP and the Board of CWS must approve the budget and annual reports are required to be submitted to both CWS' Board and FEDCAP's Board. form 990, part vi, section B, line 11b The Form 990 was prepared by an independent accounting firm in conjunction with FEDCAP's financial department. It was reviewed by senior management. A full copy of the 990 was provided to the full board before filing for their review and comment. form 990, part vi, section B, line 12c Community Workshops, Inc. follows FEDCAP's conflict of interest policy. The conflict of interest policy is signed by all Fedcap Employees during their annual evaluation. each member of the Board of Directors signs the conflict of interest policy on an annual basis. Violation of the policy will subject an employee to disciplinary action or immediate discharge. Employees who have knowledge or suspicion of improper conduct or activities by other employees or outside parties doing business with Fedcap, are expected to immediately bring it to the attention of the CEO or Director of Human Resources. FORM 990, PART VI, section B, LINE 15A Process for determining compensation Compensation is determined by the board of directors of FEDCAP. FEDCAP undertakes a thorough process to ensure that the executive compensation it pays to its top management official and all of the officers and key employees of the organization is reasonable given the market in which it operates. In relevant part, the Board of Directors has established a Compensation Committee of independent persons that have no personal interest in the proposed compensation agreement. In determining the President's compensation package, the compensation committee conducts an analysis of industry comparables for individuals performing similar job functions. The Compensation committee ultimately makes the decisions about the President's compensation and memorializes its decision in the Board Minutes.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>form 990, part vi, section B, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>CWS makes its Form 990 available to the public by retaining a copy at its place of business. THE GOVERNING DOCUMENTS ARE MADE AVAILABLE THROUGH THE MASSACHUSETTS SECRETARY OF STATE'S OFFICE, CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST AND FINANCIAL STATEMENTS AVAILABLE THROUGH THE MASSACHUSETTS ATTORNEY GENERAL'S OFFICE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>FEDCAP REHABILITATION SERVICES INC</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>633 THIRD AVENUE</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10017</ZIPCode>
        </USAddress>
        <EIN>135645879</EIN>
        <PrimaryActivitiesTxt>WORKFORCE DEV</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>RESERVE ELDER SERVICE INC</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>633 THIRD AVENUE</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10017</ZIPCode>
        </USAddress>
        <EIN>810665063</EIN>
        <PrimaryActivitiesTxt>WORKFORCE DEV</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1>fedcap</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1>WILDCAT SERVICE CORPORATION</BusinessNameLine1>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1>633 THIRD AVENUE</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10017</ZIPCode>
        </USAddress>
        <EIN>132725423</EIN>
        <PrimaryActivitiesTxt>WORKFORCE DEV</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1>fedcap</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>true</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>