WOUND OSTOMY & CONTINENCE NURSING CERTIFICATION BOARD: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: WOUND OSTOMY & CONTINENCE NURSING CERTIFICATION BOARD (EIN 33-0392363)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-10-31
IRS object ID: 202423059349300427
Schema version: 2023v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-10-31T09:50:23-05:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	390747409	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	REILLY PENNER & BENTON LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1233 NORTH MAYFAIR RD SUITE 302	AddressLine1Txt
City	MILWAUKEE	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	532263255	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	330392363	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WOUND OSTOMY CONTINENCE NURSING	BusinessNameLine1Txt
Business Name Line2	CERTIFICATION BOARD	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	WOUN	BusinessNameControlTxt
Phone	4142898721	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	555 E WELLS STREET STE 1100	AddressLine1Txt
City	MILWAUKEE	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53202	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SARAH ERSLEV	PersonNm
Person Title	FINANCIAL OFFICER	PersonTitleTxt
Phone	4142898721	PhoneNum
Signature	2024-10-22	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KATHERINE HOFFMAN	PreparerPersonNm
PTIN	P01458876	PTIN
Phone	4142717800	PhoneNum

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JESSICA SIMMONS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	555 E WELLS STREET STE 1100	AddressLine1Txt
City	MILWAUKEE	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53202	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,647,855	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.WOCNCB.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1994	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	WOCNCB SETS THE STANDARD FOR WOUND, OSTOMY, CONTINENCE, AND FOOT CARE NURSING CERTIFICATION BY VALIDATING NURSES' KNOWLEDGE TO PROVIDE SAFE, PATIENT-CENTERED CARE.	ActivityOrMissionDesc
Voting Members Governing Body	11	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	10	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$1,559,887	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,640,567	CYProgramServiceRevenueAmt
PY Investment Income	$2,357	PYInvestmentIncomeAmt
CY Investment Income	$3,795	CYInvestmentIncomeAmt
PY Other Revenue	$1,576	PYOtherRevenueAmt
CY Other Revenue	$3,493	CYOtherRevenueAmt
PY Total Revenue	$1,563,820	PYTotalRevenueAmt
CY Total Revenue	$1,647,855	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$8,000	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$5,000	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,417,898	PYOtherExpensesAmt
CY Other Expenses	$1,546,662	CYOtherExpensesAmt
PY Total Expenses	$1,425,898	PYTotalExpensesAmt
CY Total Expenses	$1,551,662	CYTotalExpensesAmt
PY Revenues Less Expenses	$137,922	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$96,193	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,334,098	TotalAssetsBOYAmt
Total Assets EOY	$2,592,914	TotalAssetsEOYAmt
Total Liabilities BOY	$46,040	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$208,663	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,288,058	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,384,251	NetAssetsOrFundBalancesEOYAmt
Mission	WOCNCB SETS THE STANDARD FOR WOUND, OSTOMY, CONTINENCE, AND FOOT CARE NURSING CERTIFICATION BY VALIDATING NURSES' KNOWLEDGE TO PROVIDE SAFE, PATIENT-CENTERED CARE.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,371,394	ExpenseAmt
Revenue	$1,644,060	RevenueAmt
Desc	FOR MORE THAN 30 YEARS, WOCNCB HAS PROVIDED CERTIFICATION TO OVER 8,800 DEDICATED NURSES IN THE AREAS OF WOUND, OSTOMY, CONTINENCE (WOC), FOOT CARE (FC) AND ADVANCED PRACTICE (AP). CERTIFICATION PROVIDES VALIDATION OF SPECIALIZED KNOWLEDGE, SKILLS AND EXPERTISE OF AN EXPERIENCED NURSE.	Desc
Total Program Service Expenses	$1,371,394	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	8	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	11	GoverningBodyVotingMembersCnt
Independent Voting Member	10	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	EXECUTIVE DIRECTOR INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4142766445	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	555 E WELLS STREET STE 1100	AddressLine1Txt
City	MILWAUKEE	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53202	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
LAUARA SWOBODA
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
CLAY COLLINS
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
JESSICA SIMMONS
PRESIDENT	10.00	Yes (X)	$5,000	$0	$0	Yes (X)
HOLLY HOVAN
FINANCIAL OFFICER	5.00	Yes (X)	$0	$0	$0	Yes (X)
CATHY HARMON
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
SARAH ERSLEV
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
JONATHAN SMITH
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
ALEX ANINGALAN
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
LINDA MCKENNA
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
JEANINE GLEBA
PUBLIC BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
KATHRYN KHANDAKER
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$5,000	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
MEAZURE LEARNING
1313 LOAN OAK ROAD	EAGAN	MN	55121	EXAM DEVELOPMENT & ADMINISTRATION	$379,122
EXECUTIVE DIRECTOR INC
555 E WELLS STREET	MILWAUKEE	WI	53202	MANAGEMENT & MEETING PLANNING	$367,704

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CERTIFICATION FEES	611430	$1,530,040	$1,530,040
WEB APPLICATION SALES,	611430	$108,597	$108,597
MERCHANDISE SALES	611430	$1,930	$1,930

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,640,567	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,795	TotalRevenueColumnAmt
Exclusion	$3,795	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$3,493	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,493	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$3,493	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,647,855	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,644,060	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$3,795	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$5,000	TotalAmt
Management And General	$5,000	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$367,704	TotalAmt
Program Services	$283,132	ProgramServicesAmt
Management And General	$84,572	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$15,668	TotalAmt
Management And General	$15,668	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$8,327	TotalAmt
Management And General	$8,327	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$41,362	TotalAmt
Management And General	$41,362	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,464	TotalAmt
Management And General	$9,464	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$4,221	TotalAmt
Program Services	$2,111	ProgramServicesAmt
Management And General	$2,110	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$157,099	TotalAmt
Program Services	$157,099	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$88,707	TotalAmt
Program Services	$85,707	ProgramServicesAmt
Management And General	$3,000	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$7,393	TotalAmt
Program Services	$7,393	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$2,153	TotalAmt
Management And General	$2,153	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
TESTING FEES	$735,846	$735,846
MOBILE APPLICATION SERV	$74,631	$74,631
ACCREDITATION AND MEMBE	$23,737	$23,737
MISCELLANEOUS	$8,612		$8,612

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,738	TotalAmt
Program Services	$1,738	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,551,662	TotalAmt
Program Services	$1,371,394	ProgramServicesAmt
Management And General	$180,268	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,406,479	BOYAmt
EOY	$1,617,714	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$748,381	BOYAmt
EOY	$752,175	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$122,081	BOYAmt
EOY	$105,742	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$30,511	BOYAmt
EOY	$56,355	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$26,646	BOYAmt
EOY	$60,928	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,334,098	BOYAmt
EOY	$2,592,914	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$46,040	BOYAmt
EOY	$208,663	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$46,040	BOYAmt
EOY	$208,663	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,288,058	BOYAmt
EOY	$2,384,251	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,288,058	BOYAmt
EOY	$2,384,251	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,334,098	BOYAmt
EOY	$2,592,914	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$96,193	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$1,647,855	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$1,647,855	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$1,647,855	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,551,662	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$1,551,662	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,551,662	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION HAS IMPLEMENTED ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ACCOUNTING PRINCIPALS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THIS STANDARD PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN AND ALSO PROVIDES GUIDANCE ON VARIOUS RELATED MATTERS SUCH AS DERECOGNIZING, INTEREST, PENALTIES AND DISCLOSURES REQUIRED. THE ORGANIZATION RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	WOCNCB IS IN CONTRACT WITH EXECUTIVE DIRECTOR, INC., AN ASSOCIATION MANAGEMENT COMPANY.
FORM 990, PART VI, SECTION A, LINE 7A	THE BOARD MEMBERS, WITH THE EXCEPTION OF THE PUBLIC MEMBER, SHALL BE ELECTED BY WOCNCB CERTIFICANTS VIA MAIL OR ELECTRONIC BALLOT. CANDIDATES RECEIVING THE HIGHEST NUMBER OF VOTES FROM THE BALLOTS RETURNED SHALL WIN THE ELECTION. THE PUBLIC MEMBER IS APPOINTED BY THE PRESIDENT AND CONFIRMED BY THE BOARD.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 AND ALL REQUIRED SCHEDULES ARE PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. ONCE APPROVED THE FORM IS SIGNED BY THE APPROPRIATE OFFICER AND FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	THE DIRECTORS AND OFFICERS OF THE WOCNCB ARE REQUIRED TO ANNUALLY REVIEW AND ACKNOWLEDGE IN WRITING THE POLICY ON CONFLICTS OF INTEREST AND DISCLOSURE OF CERTAIN INTERESTS. A PERSON WHO HAS A CONFLICT OF INTEREST MUST DISCLOSE ALL FACTS MATERIAL TO THE PRESIDENT AND THAT IS DISCUSSED WITH THE BOARD/COMMITTEE AND DOCUMENTED IN THE MINUTES. THE PERSON IS NOT ABLE TO PARTICIPATE IN DISCUSSION OR VOTE ON ANY MATTERS RELATED TO THE CONFLICT OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15	WOCNCB IS MANAGED BY EXECUTIVE DIRECTOR, INC., A FOR-PROFIT MANAGEMENT COMPANY. WOCNCB HAS NO OFFICIAL EMPLOYEES, BECAUSE ALL STAFF ASSIGNED TO WOCNCB ARE EMPLOYEES OF THE MANAGEMENT COMPANY. WOCNCB ALSO DOES NOT HAVE ANYBODY WHO FITS THE DEFINITION OF A KEY EMPLOYEE. WOCNCB DOES PROVIDE A PRESIDENTIAL STIPEND THAT IS ANNUALLY REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19	WOCNCB MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FORM 990 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. ALL SUCH REQUESTS SHOULD BE IN WRITING. MEMBERS OF THE BOARD RECEIVING AN INQUIRY MUST ADVISE STAFF OF THE REQUEST WITHIN A REASONABLE TIME AFTER THE INQUIRY IS RECEIVED. THE BYLAWS ARE MADE AVAILABLE ON WOCNCB'S WEBSITE.
FORM 990, PART XII, LINE 2C	THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR THE SELECTION OF THE INDEPENDENT AUDITING FIRM AND OVERSIGHT OF THE AUDIT REVIEW.