Civic Intelligence

Greater Lawrence Community Action Council Inc.

990 • Fiscal year 2020 • EIN 04-2397449

Oct 01, 2019 to Sep 30, 2020 • Filed on Feb 14, 2021

305 Essex StreetLawrence, MA 01840

(978) 681-4900

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

72nd percentile

0.53x

Higher debt load relative to assets than 72% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Liabilities / Revenue

38th percentile

0.24x

Higher debt load relative to revenue than 38% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Net Margin

43rd percentile

2.3%

Higher net margin than 43% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Top Officer Pay

34th percentile

$192,397

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Asset Growth

78th percentile

23%

Faster asset growth than 78% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Revenue Growth

33rd percentile

-4.1%

Faster revenue growth than 33% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Assets

Up

$14,689,158

Up $2,788,210 (+23%) from 2019

Net Assets

Up

$6,898,672

Up $822,320 (+14%) from 2019

Liabilities

Up

$7,790,486

Up $1,965,890 (+34%) from 2019

Revenue

Down

$32,932,057

Down $1,405,041 (-4.1%) from 2019

Expenses

Down

$32,177,372

Down $1,668,427 (-4.9%) from 2019

Net Income

Up

$754,685

Up $263,386 (+54%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2010: $12,246,864Liabilities 2010: $7,881,081Net Assets 2010: $4,365,7832010Assets 2011: $13,202,072Liabilities 2011: $8,473,405Net Assets 2011: $4,728,6672011Assets 2012: $10,639,331Liabilities 2012: $6,796,442Net Assets 2012: $3,842,8892012Assets 2013: $9,829,834Liabilities 2013: $6,060,795Net Assets 2013: $3,769,0392013Assets 2014: $9,571,368Liabilities 2014: $5,860,164Net Assets 2014: $3,711,2042014Assets 2015: $9,236,581Liabilities 2015: $5,405,034Net Assets 2015: $3,831,5472015Assets 2016: $10,407,015Liabilities 2016: $5,672,102Net Assets 2016: $4,734,9132016Assets 2017: $10,466,548Liabilities 2017: $5,187,849Net Assets 2017: $5,278,6992017Assets 2018: $10,393,433Liabilities 2018: $4,853,787Net Assets 2018: $5,539,6462018Assets 2019: $11,900,948Liabilities 2019: $5,824,596Net Assets 2019: $6,076,3522019Assets 2020: $14,689,158Liabilities 2020: $7,790,486Net Assets 2020: $6,898,6722020Assets 2021: $13,811,319Liabilities 2021: $5,267,942Net Assets 2021: $8,543,3772021Assets 2022: $13,817,546Liabilities 2022: $6,063,199Net Assets 2022: $7,754,3472022Assets 2023: $20,269,177Liabilities 2023: $10,969,737Net Assets 2023: $9,299,4402023Assets 2024: $28,139,769Liabilities 2024: $15,158,693Net Assets 2024: $12,981,0762024

Highlighted filing

2020

Assets$14,689,158
Liabilities$7,790,486
Net Assets$6,898,672

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$60M$40M$20M$0-$20MExpenses 2010: $29,235,7362010Expenses 2011: $34,182,2252011Expenses 2012: $31,306,0042012Revenue 2013: $29,131,926Expenses 2013: $29,343,779Net Income 2013: -$211,8532013Revenue 2014: $29,052,430Expenses 2014: $29,212,798Net Income 2014: -$160,3682014Revenue 2015: $29,548,678Expenses 2015: $29,495,040Net Income 2015: $53,6382015Revenue 2016: $30,328,182Expenses 2016: $29,424,816Net Income 2016: $903,3662016Revenue 2017: $30,570,349Expenses 2017: $30,051,478Net Income 2017: $518,8712017Revenue 2018: $31,785,442Expenses 2018: $31,521,091Net Income 2018: $264,3512018Revenue 2019: $34,337,098Expenses 2019: $33,845,799Net Income 2019: $491,2992019Revenue 2020: $32,932,057Expenses 2020: $32,177,372Net Income 2020: $754,6852020Revenue 2021: $36,537,114Expenses 2021: $35,055,207Net Income 2021: $1,481,9072021Revenue 2022: $47,425,684Expenses 2022: $46,825,286Net Income 2022: $600,3982022Revenue 2023: $43,999,730Expenses 2023: $42,427,334Net Income 2023: $1,572,3962023Revenue 2024: $46,450,810Expenses 2024: $45,145,361Net Income 2024: $1,305,4492024

Highlighted filing

2020

Revenue$32,932,057
Expenses$32,177,372
Net Income$754,685
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Feb 14, 2021
Return Version
2019v5.0
Gross Receipts
$32,973,055
Mission and Program Overview

Mission

Greater lawrence community action council, inc. Creates opportunities by collaborating with our community and empowering individuals to achieve their goals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,123,585$7,926,853▲ $803,268
Investments in Publicly Traded Securities$1,858,230$2,598,486▲ $740,256
Cash and Non-Interest-Bearing Accounts$1,355,076$2,213,530▲ $858,454
Pledges and Grants Receivable$1,804,256$1,889,660▲ $85,404
Prepaid Expenses and Deferred Charges$74,486$53,032▼ $21,454
Accounts Receivable$1,019$5,667▲ $4,648
Inventories for Sale or Use$2,730$1,930▼ $800
Total Assets$12,219,382$14,689,158▲ $2,469,776
Liabilities
Tax Exempt Bond Liabilities$3,188,470$2,948,701▼ $239,769
Accounts Payable and Accrued Expenses$1,825,662$2,504,904▲ $679,242
Mortgage Notes Payable Secured by Investment Property$937,412$1,167,323▲ $229,911
Deferred Revenue$191,486$1,009,258▲ $817,772
Unsecured Notes Loans Payable-$160,300-
Total Liabilities$6,143,030$7,790,486▲ $1,647,456
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,462,465$5,817,401▲ $354,936
Net Assets With Donor Restrictions$613,887$1,081,271▲ $467,384
Total Net Assets Fund Balance$6,076,352$6,898,672▲ $822,320
Total Liabilities and Net Assets / Fund Balance$12,219,382$14,689,158▲ $2,469,776

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,409,965$3,465,106$8,875,071
Equipment$545,324$3,803,193$4,348,517
Other Land Buildings$1,669,864$381,466$2,051,330
Land$301,700-$301,700
Leasehold Improvements-$109,524$109,524
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Evelyn FriedmanExecutive DiFT$181,620$10,777$192,397
Evelyn FriedmanExecutive Director-$181,620$10,777$192,397
Richard RobichaudCFOFT$105,070$23,190$128,260
Daniel FortierDirector ofFT$102,210$20,969$123,179

Board Members and Trustees

NameTitle
Johan LopezPresident
Alvaro PerezDirector
Annie GilbertDirector
Cynthia MazellaDirector
Digna JhonsonDirector
Exekiel CruzDirector
Johanna SantosDirector
Myra OrtizDirector
Socrates De La CruzDirector
Thomas HartwellDirector
Victor JarvisDirector
Maxine HartClerk
Neily SotoSecretary
Patricia GarnerTreasurer
Laurie BurzlaffVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$32,540,668
Program Service Revenue
$280,387
Investment Income
$83,204
Other Revenue
$27,798
All Other Contributions
$925,382
Change in Net Assets
$754,685

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$4,688,646Fair Market Value
Food Inventory1$139,861Fair Market Value
Total Noncash Contributions2$4,828,507-

Audited Revenue Reconciliation

Revenue per Audited Statements
$32,917,856
Revenue Not Reported on Financial Statements
$14,201
Revenue Not Reported on Form 990
$479,629
Total Revenue per Audited Statements
$33,397,485
Total Revenue per Form 990
$32,932,057
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$15,038,773
Salaries, Compensation, and Employee Benefits$14,247,721
Other Expenses$2,890,878
Total Fundraising Expense$50,822
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$15,038,773--$15,038,773
Other Salaries and Wages$8,999,432$1,486,988$9,653$10,496,073
Other Employee Benefits$1,967,781$249,417$7,429$2,224,627
Payroll Taxes$965,441$136,025$2,601$1,104,067
Occupancy$376,564$213,762-$590,326
Current Officers, Directors, Trustees, and Key Employees$39,359$275,461$19,679$334,499
Depreciation Depletion$177,974$107,213-$285,187
All Other Expenses$211,992$57,303$1,503$270,798
Insurance$72,118$101,607-$173,725
Other Expenses$117,767$4,250$557$122,574
Interest$90,944$10,590-$101,534
Pension Plan Contributions$76,081$12,194$180$88,455
Office Expenses$24,227$12,395$234$36,856
Travel$15,810$680$40$16,530
Fees for Service Investment Mgmnt Fees-$14,201-$14,201
Total Functional Expenses$29,094,907$3,031,643$50,822$32,177,372

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$32,575,165
Total Expenses per Form 990$32,177,372
Expenses per Audited Statements$32,163,171
Expenses Not Reported on Form 990$411,994
Expenses Not Reported on Financial Statements$14,201
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
AMassachusetts Development Finance a2016-01-12$4,010,000Refinance existing mortgages

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$4,010,000$3,879,662-$100,338

Bond Financing Compliance

No rebate due
No
Rebate not yet due
Yes
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The 990 is presented to the audit committee of the board of directors and a report is given to the entire current board. All current board members are presented a copy of the report.

Form 990, Page 6, Part VI, Line 12C

The glcac, inc. Does have a conflict of interest policy for the board of directors and glcac, inc. Employees. The policy is monitored and enforced by the human resource director. Each year, board members and employees must disclose any conflicts that exist. If any conflicts develop during the year, it is the responsibility of the board member or employee to disclose the conflict.

Form 990, Page 6, Part VI, Line 15A

A wage comparability study was completed in october 2011 to determine the reasonableness of executive compensation levels. The results of the study are being incorporated in the salary compensation paid to executives at glcac, inc.

Form 990, Page 6, Part VI, Line 19

The glcac takes its fiduciary responsibility seriously. As a recipient of public dollars any individual can receive a copy of our governing documents, financial statements and conflict of interest policy. The request to receive these documents should be made in writing and addressed to the president of the board of directors.

Filing and Contact Details

Filer

Filer Name
Greater Lawrence Community Action
EIN
04-2397449
Phone
9786814900
Address
305 ESSEX STREET, LAWRENCE, MA 01840

Signing Officer

Name
Evelyn Friedman
Title
Executive Director
Phone
9786814900
Signed
2021-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Johan Lopez
Formed
1966
Legal Domicile
Ma
Voting Board Members
12
Independent Board Members
12
Employees
356
Volunteers
615

Preparer

Firm
Anstiss & Co Pc
Address
1115 WESTFORD STREET 3RD FLOOR, LOWELL, MA 01851-2701
Preparer
Brendan E Toolin
Phone
9784522500
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Child care - quality care for children through a positive, nurturing environment that supports children in reaching their full potential. Expenses 2,721,971. Including grants of 0. Revenue 280,387. Family support center - unites key organizations to ensure that all children and families have access to high quality education and care. Expenses 293,098. Including grants of 0. Revenue 0. Social services - includes the community service center and the consumer protection program. Expenses 272,485. Including grants of 0. Revenue 0. Community engagement - shows parents of young children the importance of fostering the cognitive, social and emotional development of their boys and girls. Engage parents and children in fun activities that promote interaction and learning. Expenses 230,511. Including grants of 0. Revenue 0. Workforce development - includes english for speakers of other languages (esol) training enhancing an individual's ability to secure employment. Expenses 174,861. Including grants of 0. Revenue 0. Lead poisoning prevention program - provides resources to identify and treat lead paint hazards found in privately owned residential housing located in the city of lawrence. Expenses 132,064. Including grants of 0. Revenue 0. Housing services - meet the needs of individuals and families in need of permanent housing expenses 465,948. Including grants of 401,606. Revenue 0. Culinary services - provides daily nutritionally balanced meals to head start and child care program participants. Expenses 467,431. Including grants of 0. Revenue 0. Heal lawrence - provides greater lawrence residents and small businesses with up-to-date education, guidance and enrollment assistance. Expenses 1,953. Including grants of 0. Revenue 0. Immigration - provides assistance and advocacy for people seeking permanent resident status and united states citizenship. Expenses 100,171. Including grants of 0. Revenue 0. Columbia gas disaster -provide financial assistance and case management services for individuals and families that reside in communities of lawrence, andover and north andover, massachusetts,that were impacted by the gas explosions that took place on september 13, 2018. Expenses 16,713. Including grants of 0. Revenue 0. Navigator - provides assistance with education and enrollment in the health coverage programs available in the massachusetts health connector. Expenses 118,027. Including grants of 0. Revenue 0. Covid-19 - covid-19 assistance. Expenses 204,556. Including grants of 0. Revenue 0. Other programs - designed to held local low-income families to reach their full potential. Expenses 19,298. Including grants of 259,658. Revenue 0.

Financial Statement Notes

Schedule D, Page 3, Part X

Asc 740-10, "accounting for uncertainty in income taxes" requires the organization to evaluate and disclose tax positions that could have an effect on the organization's consolidated financial statements. The organization reports its activities to the internal revenue service and the commonwealth of massachusetts on an annual basis. These informational returns are generally subject to audit and review by the governmental agencies for a period of three years after filing. Substantially all of the organization's income, expenditures and activities relate to its exempt purpose, therefore, management has determined that the organization is not subject to material unrelated business income taxes and will continue to qualify as tax-exempt not-for-profit entities.

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IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE DI
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IRS990/ProgSrvcAccomActy3Grp/Desc0WOMEN, INFANT, AND CHILDREN (WIC) - FREE OF CHARGE - FRIENDLY - HEALTH AND NUTRITION PROGRAM THAT PROVIDES HEALTHY FOOD AND NUTRITION INFORMATION FOR PREGNANT, POSTPARTUM AND BREASTFEEDING WOMEN, INFANTS AND CHILDREN UNDER THE AGE OF FIVE.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0CHILD CARE - QUALITY CARE FOR CHILDREN THROUGH A POSITIVE, NURTURING ENVIRONMENT THAT SUPPORTS CHILDREN IN REACHING THEIR FULL POTENTIAL. EXPENSES 2,721,971. INCLUDING GRANTS OF 0. REVENUE 280,387. FAMILY SUPPORT CENTER - UNITES KEY ORGANIZATIONS TO ENSURE THAT ALL CHILDREN AND FAMILIES HAVE ACCESS TO HIGH QUALITY EDUCATION AND CARE. EXPENSES 293,098. INCLUDING GRANTS OF 0. REVENUE 0. SOCIAL SERVICES - INCLUDES THE COMMUNITY SERVICE CENTER AND THE CONSUMER PROTECTION PROGRAM. EXPENSES 272,485. INCLUDING GRANTS OF 0. REVENUE 0. COMMUNITY ENGAGEMENT - SHOWS PARENTS OF YOUNG CHILDREN THE IMPORTANCE OF FOSTERING THE COGNITIVE, SOCIAL AND EMOTIONAL DEVELOPMENT OF THEIR BOYS AND GIRLS. ENGAGE PARENTS AND CHILDREN IN FUN ACTIVITIES THAT PROMOTE INTERACTION AND LEARNING. EXPENSES 230,511. INCLUDING GRANTS OF 0. REVENUE 0. WORKFORCE DEVELOPMENT - INCLUDES ENGLISH FOR SPEAKERS OF OTHER LANGUAGES (ESOL) TRAINING ENHANCING AN INDIVIDUAL'S ABILITY TO SECURE EMPLOYMENT. EXPENSES 174,861. INCLUDING GRANTS OF 0. REVENUE 0. LEAD POISONING PREVENTION PROGRAM - PROVIDES RESOURCES TO IDENTIFY AND TREAT LEAD PAINT HAZARDS FOUND IN PRIVATELY OWNED RESIDENTIAL HOUSING LOCATED IN THE CITY OF LAWRENCE. EXPENSES 132,064. INCLUDING GRANTS OF 0. REVENUE 0. HOUSING SERVICES - MEET THE NEEDS OF INDIVIDUALS AND FAMILIES IN NEED OF PERMANENT HOUSING EXPENSES 465,948. INCLUDING GRANTS OF 401,606. REVENUE 0. CULINARY SERVICES - PROVIDES DAILY NUTRITIONALLY BALANCED MEALS TO HEAD START AND CHILD CARE PROGRAM PARTICIPANTS. EXPENSES 467,431. INCLUDING GRANTS OF 0. REVENUE 0. HEAL LAWRENCE - PROVIDES GREATER LAWRENCE RESIDENTS AND SMALL BUSINESSES WITH UP-TO-DATE EDUCATION, GUIDANCE AND ENROLLMENT ASSISTANCE. EXPENSES 1,953. INCLUDING GRANTS OF 0. REVENUE 0. IMMIGRATION - PROVIDES ASSISTANCE AND ADVOCACY FOR PEOPLE SEEKING PERMANENT RESIDENT STATUS AND UNITED STATES CITIZENSHIP. EXPENSES 100,171. INCLUDING GRANTS OF 0. REVENUE 0. COLUMBIA GAS DISASTER -PROVIDE FINANCIAL ASSISTANCE AND CASE MANAGEMENT SERVICES FOR INDIVIDUALS AND FAMILIES THAT RESIDE IN COMMUNITIES OF LAWRENCE, ANDOVER AND NORTH ANDOVER, MASSACHUSETTS,THAT WERE IMPACTED BY THE GAS EXPLOSIONS THAT TOOK PLACE ON SEPTEMBER 13, 2018. EXPENSES 16,713. INCLUDING GRANTS OF 0. REVENUE 0. NAVIGATOR - PROVIDES ASSISTANCE WITH EDUCATION AND ENROLLMENT IN THE HEALTH COVERAGE PROGRAMS AVAILABLE IN THE MASSACHUSETTS HEALTH CONNECTOR. EXPENSES 118,027. INCLUDING GRANTS OF 0. REVENUE 0. COVID-19 - COVID-19 ASSISTANCE. EXPENSES 204,556. INCLUDING GRANTS OF 0. REVENUE 0. OTHER PROGRAMS - DESIGNED TO HELD LOCAL LOW-INCOME FAMILIES TO REACH THEIR FULL POTENTIAL. EXPENSES 19,298. INCLUDING GRANTS OF 259,658. REVENUE 0.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS 187,863 FACILITY RENTAL 2,503 GAIN ON INTEREST RATE SWAP TERMINATI 27,693
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$28.1$15.2$13.0$46.5$45.1$1.31
2023Detailed filing. Detailed filing data is available for this year.$20.3$11.0$9.30$44.0$42.4$1.57
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.8$6.06$7.75$47.4$46.8$0.60
2021Detailed filing. Detailed filing data is available for this year.$13.8$5.27$8.54$36.5$35.1$1.48
2020Detailed filing. Detailed filing data is available for this year.$14.7$7.79$6.90$32.9$32.2$0.75
2019Detailed filing. Detailed filing data is available for this year.$11.9$5.82$6.08$34.3$33.8$0.49
2018Detailed filing. Detailed filing data is available for this year.$10.4$4.85$5.54$31.8$31.5$0.26
2017Detailed filing. Detailed filing data is available for this year.$10.5$5.19$5.28$30.6$30.1$0.52
2016Detailed filing. Detailed filing data is available for this year.$10.4$5.67$4.73$30.3$29.4$0.90
2015Detailed filing. Detailed filing data is available for this year.$9.24$5.41$3.83$29.5$29.5$0.05
2014Detailed filing. Detailed filing data is available for this year.$9.57$5.86$3.71$29.1$29.2$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.83$6.06$3.77$29.1$29.3$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.6$6.80$3.84$31.3
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.2$8.47$4.73$34.2
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.2$7.88$4.37$29.2