2025-10-28T11:28:42-05:00 2025-06-30 431985162 SMITH SULLIVAN & BROWN PC 80 FLANDERS ROAD SUITE 302 WESTBOROUGH MA 01581 990 2024-07-01 042564426 CENTER FOR LIVING & WORKING INC CENT 5087980350 18 CHESTNUT STREET SUITE 540 WORCESTER MA 01608 MARGARET B COFFIN CEO 5087980350 2025-10-27 1 1 SANDRA M BROWN CPA P01614103 5088717178 2025-10-27 2024 2025-03-06 01:10:19Z MARGARET B COFFIN 18 CHESTNUT STREET SUITE 540 WORCESTER MA 01608 5306738 0 X WWW.CENTERLW.ORG X 1975 MA TO PROVIDE A BROAD RANGE OF INDEPENDENT LIVING SERVICES TO PEOPLE WITH DISABILITIES. 12 12 91 0 0 0 2215608 2421994 2579326 2517887 68630 102403 7200 241134 4870764 5283418 115345 50089 0 0 3760632 3839378 0 0 5688 887832 1119180 4763809 5008647 106955 274771 4818060 4668552 2301767 1876638 2516293 2791914 X WE WORK TO ENSURE THAT INDIVIDUALS WITH DISABILITIES CAN LIVE INDEPENDENTLY AS EQUAL MEMBERS OF SOCIETY. 0 0 1930341 2332001 PERSONAL CARE MANAGEMENT ("PCM"):EVERY YEAR CLW SERVES APPROXIMATELY 2,300 PEOPLE IN CENTRAL MASSACHUSETTS WHO ARE ENROLLED IN MASSHEALTH OR OTHER QUALIFYING INSURANCE AND REQUIRE THE ASSISTANCE OF A PERSONAL CARE ATTENDANT ("PCA") TO ACHIEVE INDEPENDENCE. AS AN INDEPENDENT LIVING CENTER, CLW IS COMMITTED TO ASSURING THAT THOSE SERVED HAVE CONTROL IN MANAGING THEIR OWN PERSONAL CARE. THIS COMMITMENT TRANSLATES TO A PARADIGM SHIFT- THE PERSON WITH THE DISABILITY BECOMES THE EMPLOYER, EMPLOYING HIS/HER OWN PERSONAL CARE ATTENDANT(S). CLW PROVIDES INFORMATION AND ORIENTATION AND SKILLS TRAINING TO EACH INDIVIDUAL ON HOW TO MEET THEIR OWN PERSONAL CARE NEEDS, HOW TO INTERVIEW PCAS AND CHECK REFERENCES. CLW'S CLINICAL STAFF CONDUCT CLINICAL EVALUATIONS FOR INDIVIDUALS ENROLLED/ENROLLING INTO THE PCA PROGRAM. CLW PROVIDES PCM SERVICES TO MEMBERS ENROLLED IN SENIOR CARE OPTIONS AND ONE CARE PLANS. 1407566 26273 65 INDEPENDENT LIVING ("IL"):CLW ASSISTS INDIVIDUALS WITH DISABILITIES LEARN TO LIVE MORE INDEPENDENTLY. INDEPENDENT LIVING SPECIALISTS/SKILLS TRAINERS PROVIDE ONE-TO-ONE SERVICES AND WORKSHOPS TO INDIVIDUALS THROUGHOUT CENTRAL MASSACHUSETTS. THESE SERVICES INCLUDE: INFORMATION AND REFERRAL, INDEPENDENT LIVING SKILLS TRAINING, PEER COUNSELING, INDIVIDUAL AND SYSTEMS ADVOCACY, AND NURSING FACILITY TRANSITION SERVICES. SKILL TRAINING SERVICES INCLUDE: CONSUMER/LEGAL RIGHTS, EDUCATION/TRAINING, FINANCES/BENEFITS, HEALTH CARE/NUTRITION, HOUSING, SELF-CARE/DAILY LIVING, PERSONAL/SELF-HELP AND SOCIAL/RECREATION. AN ADDITIONAL SERVICE FOR INDIVIDUALS WHO ARE ENROLLED WITH MASSABILITY VOCATIONAL REHABILITATION ("VR"), IS THE IL PROGRAM. THROUGH INDIVIDUALIZED CONTRACTS WITH MASSABILITY VR, CLW PROVIDES VOCATIONAL SUPPORT AND WRAP AROUND SERVICES FOR THE INDIVIDUAL PREPARING FOR EMPLOYMENT. 448564 2453 DEAF AND HARD OF HEARING INDEPENDENT LIVING SERVICES ("DHILS"):CLW'S DEAF AND HARD OF HEARING INDEPENDENT LIVING SERVICES PROVIDES A VARIETY OF SERVICES TO DEAF AND HARD OF HEARING CONSUMERS. CLW ACCEPTS REFERRALS FROM OTHER AGENCIES OR INDIVIDUALS MAY SELF-REFER BY VISITING OR CALLING THE OFFICE. SERVICES PROVIDED ARE IN THE FOLLOWING AREAS OF INDEPENDENT LIVING SERVICES: SKILLS TRAINING, PEER MENTORING PROGRAM, PROBLEM SOLVING ASSISTANCE, CRISIS INTERVENTION, ADVOCACY PROGRAM, INFORMATION AND REFERRAL, OUTREACH AND COMMUNITY EDUCATION, EDUCATION/SOCIAL EVENTS, VOLUNTEER/INTERNSHIP PROGRAM AND ASSISTIVE DEVICE TRAINING/LOANER PROGRAM. 378191 23816 183368 TRANSITIONS TO ADULTHOOD PROGRAM ("TAP"):CLW'S TAP PROVIDES INDEPENDENT LIVING SERVICES TO INDIVIDUALS WITH DISABILITIES, AGED 14 THROUGH 21, IN PREPARATION FOR THEIR TRANSITION FROM AN EDUCATIONAL SETTING TO LIVING INDEPENDENTLY IN THE COMMUNITY. TAP SKILLS TRAINERS PROVIDES GUIDANCE TO INDIVIDUALS AND THEIR SUPPORT SYSTEM (FAMILY, SCHOOL REPRESENTATIVES, MASSABILITY COUNSELORS, ETC.) WITH THE INDIVIDUAL EDUCATION PLAN ("IEP") AND INDIVIDUAL TRANSITION PLAN ("ITP") PROCESS. TO ALIGN WITH THE GOALS OF THE WORK, INNOVATION, AND OPPORTUNITY ACT ("WIOA") AND THE FEDERAL FUNDING COMPONENT OF THE TAP CONTRACT, INNOVATIVE SERVICES STRENGTHEN THE SUCCESSFUL OUTCOMES OF TRANSITION AGE YOUTH. ONE CARE LONG-TERM SUPPORTS AND SERVICES ("LTSS"): THROUGH THE ONE CARE PROGRAM, CLW PROVIDES LONG-TERM SERVICES AND SUPPORTS COORDINATION TO INDIVIDUALS WHO ARE ENROLLED IN BOTH MASSHEALTH AND MEDICARE AND HAVE OPTED TO PARTICIPATE IN A SELF-DIRECTED HEALTH CARE MODEL THROUGH TUFTS, COMMONWEALTH CARE ALLIANCE OR UNITED HEALTHCARE. ACQUIRED BRAIN INJURY AND MOVING FORWARD PLAN - TRANSITIONAL ASSISTANCE SERVICES: CLW ASSISTS INDIVIDUALS OF ALL AGES, LIVING IN AN INSTITUTIONAL SETTING (NURSING FACILITY, HOSPITAL, OR INTERMEDIATE CARE FACILITIES) RETURN TO LIVING INDEPENDENTLY IN THEIR COMMUNITY WITH THE NECESSARY ADDED SUPPORTS. CLW'S TRANSITION COORDINATORS ASSISTS INDIVIDUALS WITH THE TRANSITION TO HOME PROCESS. THIS MAY INCLUDE: SECURING HOUSING, PURCHASING CLOTHES, FURNITURE AND BEDDING, SETTING UP TRANSPORTATION, ETC. AGING AND DISABILITY RESOURCE CONSORTIUM ("ADRC"): CLW IS A MEMBER OF A STATEWIDE INITIATIVE DEDICATED TO PROVIDING INDIVIDUALS WITH INFORMATION, SERVICES, SUPPORTS AND CHOICES TO MAKE INFORMED DECISIONS AS TO WHERE THEY WANT TO LIVE AND RECEIVE SERVICES. OPTIONS COUNSELORS TAKE THE TIME TO ASSIST THE INDIVIDUAL IN UNDERSTANDING THE ARRAY OF LONG-TERM CARE SERVICES AND RESOURCE OPTIONS THROUGH TELEPHONIC OR FACE TO FACE INTERACTIONS IN THE COMMUNITY, AT CLW, OR FACILITY SETTING. SPECIALIZED AMERICANS WITH DISABILITY ACT ("ADA") CONSULTING SERVICES: CLW PROVIDES ASSESSMENTS AND RECOMMENDATIONS TO ENSURE COMPLIANCE WITH ADA LAWS. CLW'S ADA ACCESS AND ADVOCACY COORDINATOR ASSISTS INDIVIDUALS AND PRIVATE AND NON-PROFIT ORGANIZATIONS UNDERSTAND ADA ACCESS REQUIREMENTS AND PROVIDES RECOMMENDATIONS TO HELP BRING AREA BUSINESSES, SCHOOLS, CITIES AND TOWNS, RECREATIONAL FACILITIES, HOUSING AUTHORITIES, HUMAN SERVICE PROVIDERS AND OTHERS INTO COMPLIANCE. PRE-EMPLOYMENT TRAINING ("PRE-ETS"): CLW'S PRE-ETS PROGRAM PROVIDES STUDENTS WITH DISABILITIES, AGED 14 TO 21, WITH PRE-EMPLOYMENT TRANSITION SERVICES THAT ASSIST THE STUDENT GAIN THE SKILLS SETS AND AWARENESS TO BE PREPARED FOR THE WORLD OF WORK. PRE-ETS SERVICES ARE AVAILABLE TO ALL STUDENTS WITH DISABILITIES IN ASSIGNED SCHOOLS. THE FIVE PRE-ETS TARGET AREAS ARE: JOB EXPLORATION COUNSELING, WORK-BASED LEARNING EXPERIENCES, COUNSELING POST-SECONDARY EDUCATION, WORKPLACE READINESS TRAINING, AND SELF-ADVOCACY.SPECIALIZED TECHNICAL EQUIPMENT PROGRAM ("STEP"): CLW ASSISTS THOSE WITH DISABILITIES TO LIVE INDEPENDENTLY IN THEIR DAILY LIVES WITH OUR SPECIALIZED TECHNICAL EQUIPMENT PROGRAM. PEOPLE WITH DISABILITIES OFTEN HAVE SPECIAL NEEDS THAT REQUIRE SPECIALIZED TECHNICAL EQUIPMENT, WHETHER DUE TO MOBILITY IMPAIRMENT, HEARING, SPEECH OR VISIONS DIFFICULTIES, OR COGNITIVE CHALLENGES. CLW'S STEP ASSISTS PEOPLE IN OBTAINING THIS SPECIALIZED EQUIPMENT AT A FRACTION OF THE AVERAGE COSTS AND IT SUPPORTS AND STRENGTHENS ONE'S INDEPENDENCE. AS PART OF THE PROCESS, CLW HELPS DETERMINE WHICH DEVICE IS MOST EFFECTIVE FOR EACH INDIVIDUAL. EQUIPMENT SALES ARE REPORTED NET OF THE DIRECT COSTS ON THE CONSOLIDATED STATEMENTS OF ACTIVITIES. 378191 23816 183368 4164662 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 21 0 91 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X REBECCA COFFIN 5087980350 18 CHESTNUT STREET SUITE 540 WORCESTER MA 01608 NANCY GARR-COLZIE PRESIDENT 2.00 X X 0 0 0 JOHN MANNILA TREASURER 1.00 X X 0 0 0 CINDY L PURCELL CLERK 2.00 X X 0 0 0 WILLIAM STARR BOARD MEMBER 1.00 X 0 0 0 TYRONE HICKS FORMER BOARD MEMBER 1.00 X 0 0 0 TINA BUSSONE BOARD MEMBER 2.00 X 0 0 0 ROBERT BILOTTA BOARD MEMBER 1.00 X 0 0 0 RACHEL BROWN BOARD MEMBER 1.00 X 0 0 0 MARCELINO GUERRA BOARD MEMBER 1.00 X 0 0 0 KEVIN TOTH BOARD MEMBER 1.00 X 0 0 0 JORGE SIERRA BOARD MEMBER 1.00 X 0 0 0 JAMES KRUIDENIER BOARD MEMBER 1.00 X 0 0 0 BOB BUREAU BOARD MEMBER 1.00 X 0 0 0 REBECCA COFFIN ASSOCIATE ED - FIN & ADM 40.00 X 167143 0 9721 NICOLE BRODIE ASSOCIATE ED - PROG & SERV 40.00 X 107575 0 7937 MARGARET COFFIN CEO 40.00 X 153706 0 16134 428424 0 33792 3 0 1 0 0 36328 2383723 1943 2421994 CONSULTING REVENUE 541900 2516329 2516329 EQUIPMENT SALES, NET 517000 1558 1558 2517887 102403 102403 7200 0 7200 7200 7200 1737 36328 23320 -21583 -21583 EMPLOYEE RET. TAX CRED 900099 218833 218833 FORGIVENESS OF DEBT 900099 36339 36339 OTHER INCOME 900099 345 345 255517 5283418 2773404 0 88020 50089 50089 486684 249001 237683 2822921 2546745 274361 1815 33960 31651 2309 213166 185619 27364 183 282647 238214 44105 328 1435 1435 33700 33700 233456 125008 107598 850 130032 102766 26589 677 349150 303737 45413 198273 177468 20805 91637 91454 183 26181 19344 5338 1499 18903 17108 1795 32888 24846 8042 PROGRAM SUPPLIES 3525 1612 1577 336 5008647 4164662 838297 5688 1152656 1327929 1148738 1201843 437950 229710 345593 279117 42622 67767 412153 177073 253983 235080 1436518 1327106 4818060 4668552 401365 399263 1900402 1477375 2301767 1876638 X 2516293 2791914 2516293 2791914 4818060 4668552 274771 850 0 X X 0 1 X 1 0 X 1847271 2036310 2206292 2215608 2421994 10727475 1847271 2036310 2206292 2215608 2421994 10727475 10727475 5253 3069 18592 75830 109603 212347 678 35 255517 256230 11196052 12609282 0.95810 0.98870 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUES - 2020 AMOUNT: $ 678. 2021 AMOUNT: $ 35. 2024 AMOUNT: $ 255,517. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 283542 48462 235080 48225 48225 0 80386 80386 0 235080 RIGHT OF USE ASSET - OPERATING LEASE 1277531 RIGHT OF USE ASSET - FINANCING LEASE 49575 1327106 CONDITIONAL GRANT ADVANCE 145750 OPERATING LEASE LIABILITY 1281863 FINANCING LEASE LIABILITY 49762 1477375 5284268 850 850 5283418 0 5283418 5008647 0 5008647 0 5008647 ANNIVERSARY GALA 38065 36328 1737 23320 38065 36328 1737 23320 23320 -21583 1 TRANSITIONING CONSUMERS FROM A NURSING FACILITY BACK TO THE COMMUNITY TO LIVE INDEPENDENTLY 110 1700 48389 ACTUAL COST CLOTHES, HOUSEHOLD ITEMS, FURNITURE, FOOD, RENT, MEDICAL EQUIPMENT, PPE PART I, LINE 2: CONSUMERS THAT ARE TRANSITIONING OUT OF FACILITIES INTO THE COMMUNITY NEED TO MEET THE GUIDELINES/REQUIREMENTS OF THE PROGRAM, PER THE CONTRACT AND THIS IS DETERMINED BY THEIR APPLICATIONS AND DOCUMENTATION THEY SUBMIT. STIPENDS ARE GIVEN TO CONSUMERS WHO ARE ACCEPTED INTO THE PROGRAM AND MEET THEIR REQUIREMENTS. THEY ARE ACCEPTED INTO THE PROGRAM BY FILLING OUT APPLICATIONS, PROVIDING CERTAIN DOCUMENTATION AND THEY MEET ALL THE GUIDELINES/REQUIREMENTS SET BY MASSABILITY. X 0 0 0 0 0 0 0 0 0 REBECCA COFFIN ASSOCIATE ED - FIN & ADM 164643 0 2500 0 0 0 3396 0 6325 0 176864 0 0 0 MARGARET COFFIN CEO 142779 0 10927 0 0 0 3182 0 12952 0 169840 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PRESENTED AT THE BOARD OF DIRECTORS MEETING BEFORE IT WAS FILED AND THE BOARD APPROVED ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS IS REQUIRED TO COMPLETE AN ANNUAL QUESTIONNAIRE AND SIGN A DISCLOSURE STATEMENT REGARDING ANY CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 CLW'S EXECUTIVE COMPENSATION PROGRAM IS ADMINISTERED BY THE BOARD OF DIRECTORS THROUGH ITS EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR ESTABLISHING AND MAINTAINING A COMPETITIVE COMPENSATION PROGRAM FOR THE CEO AND ASSOCIATE EXECUTIVE DIRECTORS OF THE ORGANIZATION. THE COMMITTEE MEETS AS NEEDED TO REVIEW THE COMPENSATION PROGRAM AND MAKE RECOMMENDATIONS FOR ANY CHANGES TO THE BOARD, AS APPROPRIATE. A PERFORMANCE EVALUATION IS CONDUCTED AND REVIEWED IN THE SPRING OF EACH YEAR AND IS INTENDED TO ENSURE THAT THE COMPENSATION PROGRAM FALLS WITHIN A REASONABLE RANGE OF COMPETITIVE PRACTICES FOR COMPARABLE POSITIONS AMONG SIMILARLY SITUATED ORGANIZATIONS. FOLLOWING THIS REVIEW, THE COMMITTEE REVIEWS AND APPROVES, THE INDIVIDUAL'S BASE SALARY AND ANNUAL INCENTIVE OPPORTUNITY ADJUSTMENTS, AND OBJECTIVES AND GOALS FOR THE UPCOMING YEAR'S ANNUAL INCENTIVE PLAN. THE COMMITTEE REVIEWS AND RECOMMENDS TO THE BOARD SALARY APPROVAL FOR THE EXECUTIVE STAFF. FOR THE OTHER KEY EMPLOYEES OF CLW, WE HAVE SET SALARY RANGES AND WE HAVE A CHART FROM THE US DEPARTMENT OF LABOR (BUREAU OF LABOR STATISTICS) FOR THE WORCESTER, MA AREA. CLW ALSO TAKES PART IN AN ANNUAL WAGE AND SALARY SURVEY FOR THE AREA WITH CMEA, THE EMPLOYER'S ASSOCIATION, AND RECEIVES THE FINAL RESULTS. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST PART XI, LINE 2C THE BOARD OF DIRECTORS APPROVES THE AUDITOR AND OVERSEES THE AUDIT.