Work Incorporated in Dorchester, Massachusetts (MA)

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Work Incorporated
Employer Identification Number (EIN)237100726
Name of OrganizationWork Incorporated
In Care of NameSouth Shore Rehavilitation Center
Address25 Beach St, Dorchester, MA 02122-2734
ActivitiesOther school related activities, Aid to the handicapped (see also 031)
SubsectionCharitable Organization, Educational Organization
Ruling Date02/1971
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$27,399,892
Amount of Income$25,524,931
Form 990 Revenue Amount$25,445,885
National Taxonomy of Exempt Entities (NTEE)Employment, Job-Related: Vocational Rehabilitation


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Amount of income in 2014: $25,524,931 (it was $23,812,327 in 2013)
This organization: 

 $25,524,931
Other organizations performing similar types of work: 

 $1,584,429

Assets in 2014: $27,399,892 (it was $29,057,204 in 2013)
Work Incorporated: 

 $27,399,892
Other organizations performing similar types of work: 

 $1,140,985

Expenses in 2013: $22,958,694
This organization: 

 $22,958,694
Other organizations performing similar types of work: 

 $1,687,330

Income to expenses ratio in 2013: 1.1
This organization: 

 1.1
Other organizations performing similar types of work: 

 1.0

Number of employees in 2013: 923
Work Incorporated: 

 923
Other organizations performing similar types of work: 

 119

Employees paid over $100,000 in 2013: 0.5%
This organization: 

 0.5%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 55.7%
Work Incorporated: 

 55.7%
Other organizations performing similar types of work: 

 14.3%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?YesYes
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?YesYes
Did the organization report an amount for other liabilities?YesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?YesYes
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?YesYes
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?YesYes
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?YesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?YesYes
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 10966665
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return939923
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYes
Has it filed a Form 990-T for this year?YesYes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$671,022$573,998
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$20,072$25,847
Total number of individuals who received more than $100,000 of reportable compensation from the organization43
Total number of independent contractors who received more than $100,000 of compensation from the organization12
Statement of Revenue
201120122013
Total revenue$22,949,424$23,414,882$23,812,327
Contributions, Gifts, Grants and Other Similar Amounts$12,107,542$12,808,856$13,273,505
Program Service Revenue$10,394,900$10,346,819$10,050,622
900099$9,560,151$9,257,235
900099$786,668$793,387
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$40,703$35,342$54,903
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$30,000$19,658$30,000
Gross rents (Real / Personal)$30,000 / $0$19,658 / $0$30,000 / $0
Less: rental expenses (Real / Personal)$0 / $0$0 / $0$0 / $0
Rental income or (loss) (Real / Personal)$30,000 / $0$19,658 / $0$30,000 / $0
Net gain/loss from sales of assets other than inventory$0$0$299,239
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $0$0 / $0$0 / $372,599
Less: cost or other basis and sales expenses (Securities / Other)$0 / $0$0 / $0$0 / $73,360
Gain or (loss) (Securities / Other)$0 / $0$0 / $0$0 / $299,239
Net income/loss from fundraising events$-23,771$-25,047$-20,095
Gross income from fundraising events$57,600$66,600$64,125
Less: direct expenses$81,371$91,647$84,220
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$400,050$229,254$124,153
561000$112,047$129,962
900099$91,996$125,380
561000$25,211$-131,189
All other revenue$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$21,788,777$22,366,565$22,958,694
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$586,702$688,350$620,793
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$13,109,818$13,435,010$13,928,108
Pension plan accruals and contributions$0$60,266
Other employee benefits$933,165$1,123,450
Payroll taxes$1,061,838$1,222,439$1,253,884
Fees for services (non-employees)
Management$0$0
Legal$77,137$113,073
Accounting$82,955$77,978
Lobbying$18,000$18,000
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$240$135,289
Advertising and promotion$0$0
Office expenses$407,096$392,215
Information technology$0$0
Royalties$0$0
Occupancy$1,539,176$1,361,419
Travel$436,649$507,168
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$0$0
Interest$0$0
Payments to affiliates$0$0
Depreciation, depletion, and amortization$846,719$856,191
Insurance$313,378$351,282
Other expenses$1,069,101$985,654
Other expenses$319,328$320,913
Other expenses$232,945$314,460
Other expenses$229,269$207,150
Other expenses$515,608$331,401
Balance Sheet
201120122013
Total assets$28,486,949$28,631,096$29,057,204
Cash - non-interest-bearing$456,837$234,066
Savings and temporary cash investments$4,947,222$6,102,939
Pledges and grants receivable, net$63,124$55,124
Accounts receivable, net$1,874,433$2,102,422
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$113,154$102,420
Prepaid expenses and deferred charges$191,948$147,232
Land, buildings, and equipment: cost or other basis$17,227,216$16,408,878
Investments - publicly traded securities$0$0
Investments - other securities$813,699$993,455
Investments - program-related$0$0
Intangible assets$0$0
Other assets$2,943,463$2,910,668
Total liabilities$15,086,199$14,169,801$13,742,477
Accounts payable and accrued expenses$2,794,036$2,533,180
Grants payable$0$0
Deferred revenue$0$0
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$12,392,752$11,242,912$11,060,161
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$132,853$149,136
Total net assets or fund balances$13,400,750$14,461,295$15,314,727
Unrestricted net assets$14,461,295$15,314,727
Temporarily restricted net assets$0$0
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$108,554,610
Subtotal$108,554,610
Gifts, grants, contributions, and membership fees received$60,116,177
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$48,438,433
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$110,858,788
Public support$108,554,610
Subtotal$1,442,152
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$420,176
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$1,021,976
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$862,026
Unrelated Trade or Business Income (for 2009)
IncomeExpensesNet
Total$151,583$0$151,583
Gross receipts or sales less returns and allowances$70,776$0$0
Cost of goods sold$0$0$0
Gross profit$70,776$0$10,116
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$808,071$0$80,807
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2009)
Total deductions$154,821
Compensation of officers, directors, and trustees$40,170
Salaries and wages$50,535
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$7,256
Charitable contributions$0
Depreciation$8,760
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$9,978
Excess exempt expenses$0
Excess readership costs$0
Other deductions$38,122
Unrelated business taxable income$-3,238
Unrelated business taxable income before net operating loss deduction$-3,238
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$-3,238
Specific deduction$1,000
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Work Incorporated25 Beach St, Dorchester, MA 02122-2734MA1971-02$25,524,931
2Community Enterprises IncPO BOX 598, Northampton, MA 01061-0598MA1976-03$17,335,638
3St Vincent De Paul Rehabilitation Services Of Texas Inc, Peak Performances9701 Boardwalk Blvd, Oklahoma City, OK 73162-6029OK1996-05$11,366,609
4Southern Indiana Resource Solutions Inc1579 S Folsomville Rd, Boonville, IN 47601-9465IN1969-06$7,018,705
5Tobosa Development And Training Center Inc110 E Summit St, Roswell, NM 88203-5619NM1981-09$6,712,911
6Tulare County Training Center For The Handicapped8929 W Goshen Ave, Visalia, CA 93291-7969CA1964-08$6,132,185
7Tasks Unlimited Inc, Tasks Unlimited Building Services2419 Nicollet Ave, Minneapolis, MN 55404-3450MN1985-09$5,702,861
8Twin Valley Developmental Services IncPO BOX 42, Greenleaf, KS 66943-0042KS1977-04$5,152,097
9Step Forward Activity Center IncPO BOX 1070, Baker City, OR 97814-1070OR1994-08$4,765,813
10Triality Inc1508 Nw Vivion Rd, Kansas City, MO 64118-4557MO1975-07$4,404,266
11Witco Inc3919 E Ustick Rd, Caldwell, ID 83605-6508ID1974-10$4,399,465
12Unicorn Centers Inc8706 Mission Rd, San Antonio, TX 78214-3140TX1985-08$3,567,533
13Vocational Training Center Inc424 9th Ave S, Fargo, ND 58103-2831ND1964-02$3,435,920
14Southwest Minnesota Private Industry Council Inc607 West Main Street, Marshall, MN 56258-3169MN1984-07$3,187,169
15Yakima Specialties Inc1819 W J St, Yakima, WA 98902-1227WA1966-07$3,066,943
16Southwest Wyoming Rehabilitation Center105 Keith Dr, Green River, WY 82935-5017WY1978-12$3,039,414
17Wake Enterprises Inc3548 Bush St, Raleigh, NC 27609-7509NC1981-01$2,974,907
18Rutherford Lifeservices Inc230 Fairground Rd, Spindale, NC 28160-2203NC1969-08$2,403,570
19Employ & Ability Incorporated420 Pearl Street, Malden, MA 02148-6697MA1995-02$2,205,135
20Massachusetts Project With Industry Inc, Dba The Resource Partnership Inc251 West Central Street, Natick, MA 01760-3758MA1984-11$806,404
Number of organizations performing similar types of work
Alabama2
Arkansas5
Arizona6
California17
Colorado4
Connecticut6
Delaware1
Florida7
Georgia10
Iowa5
Idaho3
Illinois6
Indiana4
Kansas4
Kentucky7
Louisiana2
Massachusetts4
Maryland12
Maine1
Michigan6
Minnesota10
Missouri6
Mississippi2
Montana1
North Carolina14
North Dakota2
Nebraska1
New Hampshire1
New Jersey6
New Mexico1
Nevada2
New York7
Ohio11
Oklahoma5
Oregon7
Pennsylvania13
Rhode Island2
South Dakota2
Texas10
Utah2
Virginia7
Washington18
Wisconsin6
West Virginia4
Wyoming2
Total254

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