STRATEGY STUDIO / PUBLIC DATA EXPLORER

WESTERN NORTH CAROLINA WORKERS CENTER: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
WESTERN NORTH CAROLINA WORKERS CENTER (EIN 86-1120732)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-08-10
IRS object ID
202312229349301811
Schema version
2022v5.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2023-08-10T15:06:52-04:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN271515197PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ANGEL T STARNES CPA PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 810AddressLine1Txt
CityGRANITE FALLSCityNm
State AbbreviationNCStateAbbreviationCd
ZIP28630ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN861120732EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WESTERN NORTH CAROLINA WORKERSBusinessNameLine1Txt
Business Name Line2CENTERBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlWESTBusinessNameControlTxt
Phone8284325080PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 3AddressLine1Txt
CityHICKORYCityNm
State AbbreviationNCStateAbbreviationCd
ZIP28603ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSPENCER LOPersonNm
Person TitleCOORDINATORPersonTitleTxt
Phone8283963326PhoneNum
Signature2023-07-31SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstSPENCERPersonFirstNm
Person LastLOPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonANGEL T STARNES CPAPreparerPersonNm
PTINP00449963PTIN
Phone8283963326PhoneNum
Preparation2023-07-31PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRUSBIL ORTIZPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1202 PARK AVEAddressLine1Txt
CityMORGANTONCityNm
State AbbreviationNCStateAbbreviationCd
ZIP28655ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$927,862GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWORKERSUNITEDWNC.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2004FormationYr
Legal Domicile StateNCLegalDomicileStateCd
Activity Or MissionTO IMPROVE WAGES, BENEFITS AND WORKING CONDITIONS OF LOW-WAGE AND IMMIGRANT WORKERS IN WESTERN NC.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee3TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$580,490PYContributionsGrantsAmt
CY Contributions Grants$927,862CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$25,280PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$605,770PYTotalRevenueAmt
CY Total Revenue$927,862CYTotalRevenueAmt
PY Grants And Similar Paid$313,318PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$223,100CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$117,688PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$157,682CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$186,258PYOtherExpensesAmt
CY Other Expenses$246,582CYOtherExpensesAmt
PY Total Expenses$617,264PYTotalExpensesAmt
CY Total Expenses$627,364CYTotalExpensesAmt
PY Revenues Less Expenses-$11,494PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$300,498CYRevenuesLessExpensesAmt
Total Assets BOY$594,487TotalAssetsBOYAmt
Total Assets EOY$895,760TotalAssetsEOYAmt
Total Liabilities BOY$2,359TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,134TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$592,128NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$892,626NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO IMPROVE WAGES, BENEFITS AND WORKING CONDITIONS OF LOW-WAGE AND IMMIGRANT WORKERS IN WESTERN NC.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$577,387ExpenseAmt
Grant$223,100GrantAmt
DescEDUCATE LOW-WAGE AND IMMIGRANT WORKERS ABOUT THEIR WORKPLACE RIGHTS AND DEVELOP LEADERSHIP AMOUNG THESE WORKERSDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescEDUCATE LOW-WAGE AND IMMIGRANT WORKERS ABOUT THEIR WORKPLACE RIGHTS ANDDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescEDUCATE LOW-WAGE AND IMMIGRANT WORKERS ABOUT THEIR WORKPLACE RIGHTS ANDDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$577,387TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee3EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSPENCER LOPersonNm
Phone8284325080PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 3AddressLine1Txt
CityHICKORYCityNm
State AbbreviationNCStateAbbreviationCd
ZIP28601ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
SPENCER LO
COORDINATOR20.00Yes (X)$46,285$0$0
FAUSTA AGULILAR
MEMBER1.00Yes (X)$0$0$0
ROSALINA GONZALEZ GONZALEZ
VICE PRESIDEYes (X)$0$0$0
SANDRA GONZALEZ
MEMBERYes (X)$0$0$0
IRMA LOPEZ MATUL
TREASURERYes (X)$0$0$0
RUSBIL ORTIZ
SECRETARYYes (X)$0$0$0
MOISES PORTILLO
MEMBERYes (X)$0$0$0
ANA RAMIREZ
PRESIDENTYes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$46,285TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$409,567GovernmentGrantsAmt
All Other Contributions$518,295AllOtherContributionsAmt
Total Contributions$927,862TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$927,862TotalRevenueColumnAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$223,100TotalAmt
Program Services$223,100ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$46,285TotalAmt
Management And General$46,285ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$99,770TotalAmt
Program Services$99,770ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$11,627TotalAmt
Program Services$7,935ProgramServicesAmt
Management And General$3,692ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,823TotalAmt
Program Services$2,823ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$603TotalAmt
Program Services$603ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$10,918TotalAmt
Program Services$10,918ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,155TotalAmt
Program Services$2,155ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$3,450TotalAmt
Program Services$3,450ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$5,242TotalAmt
Program Services$5,242ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,325TotalAmt
Program Services$1,325ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$3,267TotalAmt
Program Services$3,267ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,715TotalAmt
Program Services$6,715ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
CONTRACTORS$126,787$126,787
WORKER STIPEND$61,770$61,770
UTILITIES$11,687$11,687
PROGRAM SUPPLIES & MATER$7,536$7,536

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$2,304TotalAmt
Program Services$2,304ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$627,364TotalAmt
Program Services$577,387ProgramServicesAmt
Management And General$49,977ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$585,555BOYAmt
EOY$842,485EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$57,329LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$4,054LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$8,932BOYAmt
EOY$53,275EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$594,487BOYAmt
EOY$895,760EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,359BOYAmt
EOY$3,134EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,359BOYAmt
EOY$3,134EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$592,128BOYAmt
EOY$892,626EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$592,128BOYAmt
EOY$892,626EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$594,487BOYAmt
EOY$895,760EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$300,498ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$580,490CurrentTaxYearMinus1YearAmt
Current Tax Year$927,862CurrentTaxYearAmt
Total$1,508,352TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$580,490CurrentTaxYearMinus1YearAmt
Current Tax Year$927,862CurrentTaxYearAmt
Total$1,508,352TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$1,508,352PublicSupportTotal170Amt
Total Support$1,508,352TotalSupportAmt
Gross Receipts Rltd Activities$25,280GrossReceiptsRltdActivitiesAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$41,378OtherCostOrOtherBasisAmt
Depreciation$690DepreciationAmt
Book Value$40,688BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$15,951OtherCostOrOtherBasisAmt
Depreciation$3,364DepreciationAmt
Book Value$12,587BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$53,275TotalBookValueLandBuildingsAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1JMPROTVBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1215 SAINT JOHNS ST APT 2AddressLine1Txt
CityARDENCityNm
State AbbreviationNCStateAbbreviationCd
ZIP28704ZIPCd
FieldValueIRS element (for citing)
Cash Grant$223,100CashGrantAmt
Purpose Of GrantTO FURTHER ORGANIZATPurposeOfGrantTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DEDUCATE LOW-WAGE AND IMMIGRANT WORKERS ABOUT THEIR WORKPLACE RIGHTS AND
FORM 990, PART VITHE GOVERNING BODY WILL HAVE OPPORTUNITY TO REVIEW THIS FORM 990 PRIOR TO FILING GOVERNING DOCUMENTS ARE AVAILABLE TO THE PURBLIC BY CONTACTING THE GOVERNING BODY.
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC