WORKERS COMPENSATION INSURANCE RATING BUREAU OF CALIFORNIA: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- WORKERS COMPENSATION INSURANCE RATING BUREAU OF CALIFORNIA (EIN 94-0358760)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-15
- IRS object ID
- 202333199349331128
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-15T21:09:55-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WITHUMSMITHBROWNPC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5000 EXECUTIVE PARKWAY SUITE 400 | AddressLine1Txt |
| City | SAN RAMON | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94583 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 940358760 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WORKERS' COMPENSATION INSUR RATING BUREAU | BusinessNameLine1Txt |
| Business Name Line2 | OF CALIFORNIA | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % SANDRA MOLNAR | InCareOfNm |
| Business Name Control | WORK | BusinessNameControlTxt |
| Phone | 4157770777 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1901 HARRISON STREET 17TH FLOOR | AddressLine1Txt |
| City | OAKLAND | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94612 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SANDRA MOLNAR | PersonNm |
| Person Title | MANAGING DIRECTOR | PersonTitleTxt |
| Phone | 4157770777 | PhoneNum |
| Signature | 2023-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | SANDRA | PersonFirstNm |
| Person Last | MOLNAR | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JASMINE S BAKER | PreparerPersonNm |
| PTIN | P01452246 | PTIN |
| Phone | 9252779100 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | TrustedCustomerGrp |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | WILLIAM JAMES MUDGE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1901 HARRISON STREET 17TH FLOOR | AddressLine1Txt |
| City | OAKLAND | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94612 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $40,229,848 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.WCIRB.COM | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1915 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | COOPERATE WITH DETERMINING ADVISORY PURE PREMIUM RATES FOR WORKERS' COMP INSURANCE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 208 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $1,296,655 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $37,940,407 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $39,844,971 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,805 | PYInvestmentIncomeAmt |
| CY Investment Income | -$47,506 | CYInvestmentIncomeAmt |
| PY Other Revenue | $344,533 | PYOtherRevenueAmt |
| CY Other Revenue | $384,877 | CYOtherRevenueAmt |
| PY Total Revenue | $38,288,745 | PYTotalRevenueAmt |
| CY Total Revenue | $40,182,342 | 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 | $29,976,720 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $30,266,755 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $13,656,570 | PYOtherExpensesAmt |
| CY Other Expenses | $11,160,357 | CYOtherExpensesAmt |
| PY Total Expenses | $43,633,290 | PYTotalExpensesAmt |
| CY Total Expenses | $41,427,112 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$5,344,545 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,244,770 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $18,471,991 | TotalAssetsBOYAmt |
| Total Assets EOY | $19,613,594 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $32,977,505 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $19,894,286 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$14,505,514 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$280,692 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROMOTE THE PUBLIC WELFARE AND COOPERATE WITH THE INSURANCE COMMISSIONER OF THE STATE OF CALIFORNIA IN DETERMINING ADVISORY PURE PREMIUM RATES FOR WORKERS' COMPENSATION INSURANCE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | THE PURPOSE OF THE BUREAU IS TO PROMOTE THE PUBLIC WELFARE AND COOPERATE WITH THE INSURANCE COMMISSIONER OF THE STATE OF CALIFORNIA IN DETERMINING ADVISORY PURE PREMIUM RATES FOR WORKERS' COMPENSATION INSURANCE. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 19 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 208 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | false | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SANDRA MOLNAR | PersonNm |
| Phone | 4157787022 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1901 HARRISON STREET 17TH FLOOR | AddressLine1Txt |
| City | OAKLAND | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94612 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (28 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|---|
| WILLIAM JAMES MUDGE | |||||||||
| President/CEO | 40.0 | 0.0 | Yes (X) | $800,503 | $0 | $356,587 | |||
| DAVID M BELLUSCI | |||||||||
| Executive Vice President | 40.0 | 0.0 | Yes (X) | $506,615 | $0 | $50,115 | |||
| ROGER COTTMAN | |||||||||
| Senior Vice President/CIO | 40.0 | 0.0 | Yes (X) | $349,322 | $0 | $35,217 | |||
| ANDREA COLEMAN | |||||||||
| Executive Vice President/COO | 40.0 | 0.0 | Yes (X) | $207,692 | $0 | $168,693 | |||
| ERIC S RILEY | |||||||||
| Senior Vice President | 40.0 | 0.0 | Yes (X) | $332,151 | $0 | $38,319 | |||
| TONY MILANO | |||||||||
| Vice President/ Actuary | 40.0 | 0.0 | $298,412 | $0 | $34,741 | Yes (X) | |||
| KRISTEN MARSH | |||||||||
| Senior Vice President/CLO | 40.0 | 0.0 | Yes (X) | $286,590 | $0 | $34,147 | |||
| LAURA CARSTENSEN | |||||||||
| Vice President, Actuarial Rese | 40.0 | 0.0 | $286,737 | $0 | $24,162 | Yes (X) | |||
| XIAOGE ZHANG | |||||||||
| VICE PRESIDENT, DATA ANALYTICS | 40.0 | 0.0 | $287,014 | $0 | $16,091 | Yes (X) | |||
| CHRISTOPHER WONG | |||||||||
| Sr. Dir, IT Infrs Ops & Suppor | 40.0 | 0.0 | $251,367 | $0 | $36,677 | Yes (X) | |||
| SANDRA MOLNAR | |||||||||
| MANAGING DIRECTOR FINANCE | 40.0 | 0.0 | $239,497 | $0 | $34,745 | Yes (X) | |||
| YAMUNA DESIREDDIGARI | |||||||||
| Sr. Director, IT Applications | 40.0 | 0.0 | $232,659 | $0 | $35,595 | Yes (X) | |||
| PAUL BRINKLEY-ROGERS | |||||||||
| Senior Applications Architect | 40.0 | 0.0 | $212,682 | $0 | $33,356 | Yes (X) | |||
| WENDY WAGGENER | |||||||||
| Director/Enterprise Data Stewa | 40.0 | 0.0 | $213,663 | $0 | $30,203 | Yes (X) | |||
| PAUL KIM | |||||||||
| Managing Director, CTA & C | 40.0 | 0.0 | $210,291 | $0 | $29,981 | Yes (X) | |||
| MARY CHAPMAN CORNING | |||||||||
| Managing Counsel | 40.0 | 0.0 | $195,837 | $0 | $21,823 | Yes (X) | |||
| SHANE STEELE | |||||||||
| Research Actuary | 40.0 | 0.0 | $201,516 | $0 | $11,135 | Yes (X) | |||
| ALLEN YU | |||||||||
| Security Architect | 40.0 | 0.0 | $201,190 | $0 | $10,959 | Yes (X) | |||
| SEAN COOPER | |||||||||
| Executive Vice President | 40.0 | 0.0 | Yes (X) | $190,865 | $0 | $1,435 | |||
| BRENDA J KEYS | |||||||||
| SENIOR VICE PRESIDENT | 40.0 | 0.0 | Yes (X) | $147,164 | $0 | $11,580 | |||
| DESIGNEE OF Federal Ins Company | |||||||||
| GOVERNING COMMITTEE MEMBER | 0.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| DESIGNEE OF Travelers Property | |||||||||
| GOVERNING COMMITTEE MEMBER | 0.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| Designee of preferred employers ins | |||||||||
| GOVERNING COMMITTEE MEMBER | 0.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| DESIGNEE OF EVEREST NATIONAL INS | |||||||||
| GOVERNING COMMITTEE MEMBER | 0.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| DESIGNEE OF STATE COMPENSATION INS | |||||||||
| GOVERNING COMMITTEE MEMBER | 0.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| DESIGNEE OF ZENITH INS CO | |||||||||
| GOVERNING COMMITTEE MEMBER | 0.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| DESIGNEE OF HARTFORD ACC ind | |||||||||
| GOVERNING COMMITTEE MEMBER | 0.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| DESIGNEE OF PACIFIC COMP INS CO | |||||||||
| GOVERNING COMMITTEE MEMBER | 0.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $5,651,767 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,015,561 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 91 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| TCS AMERICA-STAR | |||||
| 379 THORNALL STREET 4TH FLOOR | EDISON | NJ | 08837 | INFORMATION TECH | $875,354 |
| PROJECT CONSULTING SPECIALISTS INC | |||||
| PO BOX 5420 | SAN MATEO | CA | 94402 | INFORMATION TECH | $525,353 |
| PRUDENTIAL RETIREMENT | |||||
| DB PRIAC CLIENT CONTRIBUTION LOCKBO | PO BOX | NY | 16037 | RETIREMENT ASSET MGT | $494,185 |
| ROBERT HALF INTERNATIONAL INC | |||||
| PO BOX 743295 | LOS ANGELES | CA | 90074 | TEMP/RECRUITING SVCS | $472,034 |
| DOME CONSTRUCTION CORPORATION | |||||
| 393 EAST GRAND AVENUE | SOUTH SAN FRANCISCO | CA | 94080 | CONSTRUCTION | $374,371 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 11 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| ASSESSMENTS & MEMBERSHIP DUES | 524298 | $36,531,108 | $36,531,108 | |
| FINES | 524298 | $2,009,875 | $2,009,875 | |
| COVERAGE RECORDS | 524298 | $557,194 | $557,194 | |
| PREMIUM WEB SERVICES | 524298 | $412,000 | $412,000 | |
| NON WCPOLS POLICY PROCESSING | 524298 | $108,250 | $108,250 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $226,544 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,242 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $216,302 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $39,844,971 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $381,968 | TotalRevenueColumnAmt |
| Exclusion | $381,968 | ExclusionAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $47,506 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$47,506 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$47,506 | TotalRevenueColumnAmt |
| Exclusion | -$47,506 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PARTNERSHIP INCOME | Desc |
| Business | 524298 | BusinessCd |
| Total Revenue Column | $2,909 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $2,909 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,909 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $40,182,342 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $38,551,225 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,296,655 | UnrelatedBusinessRevenueAmt |
| Exclusion | $334,462 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,484,370 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,324,080 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,763,905 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,153,592 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,540,808 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $297,201 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $336,641 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,179,044 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $646,842 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,491,960 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,123,738 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $199,465 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,607 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,635,676 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $297,387 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| COLOCATION & DISASTER RECOVERY | $294,388 |
| DUES AND SUBSCRIPTIONS | $268,068 |
| MAINTENANCE AND REPAIRS | $163,710 |
| MISCELLENEOUS EXPENSES | $206,630 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,427,112 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,147,423 | BOYAmt |
| EOY | $7,111,305 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $418,401 | BOYAmt |
| EOY | $598,570 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,538,613 | BOYAmt |
| EOY | $1,362,926 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,790,403 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,302,305 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,548,394 | BOYAmt |
| EOY | $1,488,098 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,244,802 | BOYAmt |
| EOY | $3,907,118 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,574,358 | BOYAmt |
| EOY | $5,145,577 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,471,991 | BOYAmt |
| EOY | $19,613,594 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,298,385 | BOYAmt |
| EOY | $4,013,428 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,710 | BOYAmt |
| EOY | $42,700 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $151,383 | BOYAmt |
| EOY | $222,718 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,482,027 | BOYAmt |
| EOY | $15,615,440 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,977,505 | BOYAmt |
| EOY | $19,894,286 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$14,505,514 | BOYAmt |
| EOY | -$280,692 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$14,505,514 | BOYAmt |
| EOY | -$280,692 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,471,991 | BOYAmt |
| EOY | $19,613,594 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,244,770 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $15,469,592 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grassroots Lobbying | TotalGrassrootsLobbyingGrp | |
| Total Direct Lobbying | TotalDirectLobbyingGrp | |
| Total Lobbying Expend | TotalLobbyingExpendGrp | |
| Other Exempt Purpose Expend | OtherExemptPurposeExpendGrp | |
| Total Exempt Purpose Expend | TotalExemptPurposeExpendGrp | |
| Lobbying Nontaxable Amount | LobbyingNontaxableAmountGrp | |
| Grassroots Nontaxable | GrassrootsNontaxableGrp | |
| Tot Lbbyng Grassroot Mns Non Tx | TotLbbyngGrassrootMnsNonTxGrp | |
| Tot Lbby Expend Mns Lbbyng Non Tx | TotLbbyExpendMnsLbbyngNonTxGrp | |
| Substantially All Dues Nonded | false | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | Yes (true) | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | false | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp | |
| CY Minus3 Yr Endwmt Fund | CYMinus3YrEndwmtFundGrp | |
| CY Minus4 Yr Endwmt Fund | CYMinus4YrEndwmtFundGrp | |
| Land | LandGrp | |
| Buildings | BuildingsGrp |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $453,117 | OtherCostOrOtherBasisAmt |
| Depreciation | $103,555 | DepreciationAmt |
| Book Value | $349,562 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,873,707 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,829,435 | DepreciationAmt |
| Book Value | $1,044,272 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $463,579 | OtherCostOrOtherBasisAmt |
| Depreciation | $369,315 | DepreciationAmt |
| Book Value | $94,264 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,488,098 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| 457(B) CAFETERIA PLAN | $2,704,481 |
| RIGHT OF USE ASSETS | $2,441,096 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $5,145,577 | TotalBookValueOtherAssetsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| 457(B) CAFETERIA PLAN DEFERRAL | $2,704,481 |
| ACCRUED PENSION BENEFIT OBLIGATION | $1,141,905 |
| OBLIGATION | $7,965,732 |
| CONTRACT LIABILITY - ASSESSMENTS | $1,290,615 |
| LEASE LIABILITIES | $2,512,707 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $15,615,440 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $40,226,936 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $44,594 | OtherRevenueAmt |
| Revenue Not Reported | $44,594 | RevenueNotReportedAmt |
| Revenue Subtotal | $40,182,342 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $40,182,342 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $41,474,615 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $47,503 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $47,503 | ExpensesNotReportedAmt |
| Expenses Subtotal | $41,427,112 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $41,427,112 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE WCIRB IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF THE INTERNAL REVENUE CODE ("IRC") SECTION 501(C)(6) AND SECTION 23701E OF THE CALIFORNIA REVENUE AND TAXATION CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE WCIRB'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. Generally accepted accounting principles in the United States of America provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes there are no uncertain positions taken, or expected to be taken, that would require recognition of a liability in the financial statements. The WCIRB is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress. In addition, there have been no tax related interest or penalties for the periods presented in these financial statements. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | LOSS ON DISPOSAL OF ASSETS $47,503 PARTNERSHIP INCOME $2,909 |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | LOSS ON DISPOSAL OF ASSETS $47,503 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (true) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (20 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| WILLIAM JAMES MUDGE | ||||||||||||||
| President/CEO | $627,896 | $0 | $172,607 | $0 | $0 | $0 | $315,250 | $0 | $41,337 | $0 | $1,157,090 | $0 | $0 | $0 |
| DAVID M BELLUSCI | ||||||||||||||
| Executive Vice President | $400,000 | $0 | $98,150 | $0 | $8,465 | $0 | $15,250 | $0 | $34,865 | $0 | $556,730 | $0 | $0 | $0 |
| BRENDA J KEYS | ||||||||||||||
| SENIOR VICE PRESIDENT | $79,692 | $0 | $65,331 | $0 | $2,141 | $0 | $9,378 | $0 | $2,202 | $0 | $158,744 | $0 | $0 | $0 |
| ROGER COTTMAN | ||||||||||||||
| Senior Vice President/CIO | $298,654 | $0 | $50,668 | $0 | $0 | $0 | $15,250 | $0 | $19,967 | $0 | $384,539 | $0 | $0 | $0 |
| ERIC S RILEY | ||||||||||||||
| Senior Vice President | $274,423 | $0 | $48,828 | $0 | $8,900 | $0 | $15,250 | $0 | $23,069 | $0 | $370,470 | $0 | $0 | $0 |
| ANDREA COLEMAN | ||||||||||||||
| Executive Vice President/COO | $207,692 | $0 | $0 | $0 | $0 | $0 | $157,933 | $0 | $10,760 | $0 | $376,385 | $0 | $0 | $0 |
| SEAN COOPER | ||||||||||||||
| Executive Vice President | $40,865 | $0 | $150,000 | $0 | $0 | $0 | $1,308 | $0 | $127 | $0 | $192,300 | $0 | $0 | $0 |
| KRISTEN MARSH | ||||||||||||||
| Senior Vice President/CLO | $256,261 | $0 | $30,329 | $0 | $0 | $0 | $14,330 | $0 | $19,817 | $0 | $320,737 | $0 | $0 | $0 |
| TONY MILANO | ||||||||||||||
| Vice President/ Actuary | $266,480 | $0 | $31,932 | $0 | $0 | $0 | $14,921 | $0 | $19,820 | $0 | $333,153 | $0 | $0 | $0 |
| LAURA CARSTENSEN | ||||||||||||||
| Vice President, Actuarial Rese | $257,116 | $0 | $29,621 | $0 | $0 | $0 | $14,337 | $0 | $9,825 | $0 | $310,899 | $0 | $0 | $0 |
| XIAOGE ZHANG | ||||||||||||||
| VICE PRESIDENT, DATA ANALYTICS | $256,989 | $0 | $30,025 | $0 | $0 | $0 | $14,351 | $0 | $1,740 | $0 | $303,105 | $0 | $0 | $0 |
| CHRISTOPHER WONG | ||||||||||||||
| Sr. Dir, IT Infrs Ops & Suppor | $226,833 | $0 | $24,534 | $0 | $0 | $0 | $12,696 | $0 | $23,981 | $0 | $288,044 | $0 | $0 | $0 |
| SANDRA MOLNAR | ||||||||||||||
| MANAGING DIRECTOR FINANCE | $208,906 | $0 | $30,591 | $0 | $0 | $0 | $11,975 | $0 | $22,770 | $0 | $274,242 | $0 | $0 | $0 |
| PAUL KIM | ||||||||||||||
| Managing Director, CTA & C | $189,631 | $0 | $20,660 | $0 | $0 | $0 | $10,515 | $0 | $19,466 | $0 | $240,272 | $0 | $0 | $0 |
| MARY CHAPMAN CORNING | ||||||||||||||
| Managing Counsel | $180,073 | $0 | $15,764 | $0 | $0 | $0 | $9,792 | $0 | $12,031 | $0 | $217,660 | $0 | $0 | $0 |
| YAMUNA DESIREDDIGARI | ||||||||||||||
| Sr. Director, IT Applications | $213,150 | $0 | $19,509 | $0 | $0 | $0 | $11,684 | $0 | $23,911 | $0 | $268,254 | $0 | $0 | $0 |
| WENDY WAGGENER | ||||||||||||||
| Director/Enterprise Data Stewa | $201,603 | $0 | $12,060 | $0 | $0 | $0 | $10,683 | $0 | $19,520 | $0 | $243,866 | $0 | $0 | $0 |
| PAUL BRINKLEY-ROGERS | ||||||||||||||
| Senior Applications Architect | $198,166 | $0 | $14,516 | $0 | $0 | $0 | $10,634 | $0 | $22,722 | $0 | $246,038 | $0 | $0 | $0 |
| SHANE STEELE | ||||||||||||||
| Research Actuary | $188,179 | $0 | $13,337 | $0 | $0 | $0 | $10,178 | $0 | $957 | $0 | $212,651 | $0 | $0 | $0 |
| ALLEN YU | ||||||||||||||
| Security Architect | $187,130 | $0 | $14,060 | $0 | $0 | $0 | $10,059 | $0 | $900 | $0 | $212,149 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III LINE 4B - DEFERRED COMPENSATION PLANS | FormAndLineReferenceDesc |
| Explanation | 457(f) Plan The WCIRB established a 457(f) Supplemental Executive Retirement Plan for a select group of management or highly compensated employees. Under the provisions of the 457(f) Plan, the WCIRB has the sole discretion as to the amount of contributions that will be credited into the participant's account. As of December 31, 2022 and 2021, the WCIRB's President is the only participant in the Plan. The Governing Committee of the WCIRB authorizes an annual contribution for the President's 457(f) plan which is reduced by the WCIRB's contribution to the President's 457(b) plan. For 2022, WCIRB's contribution to the 457(f) plan amounted to $251,000. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6: | THE ORGANIZATION HAS MEMBERS |
| FORM 990, PART VI, SECTION A, LINE 7A: | There is an annual membership meeting where officers are elected by popular vote. |
| FORM 990, PART VI, SECTION B, LINE 11B: | WCIRB'S GOVERNING BOARD HAS DESIGNATED A SUB-COMMITTEE (THE AUDIT COMMITTEE) TO REVIEW THE PROPRIETY OF THE 2022 TAX RETURN FOR THE ORGANIZATION. |
| FORM 990, PART VI, SECTION B, LINE 15: | THE BUDGET AND COMPENSATION SUBCOMMITTEE REVIEW THE SALARY SCHEDULE FOR ALL EXECUTIVE OFFICER POSITIONS ANNUALLY. AS NEEDED, STAFF WILL PROVIDE COMMERCIALLY AVAILABLE SALARY INFORMATION TO THE SUBCOMMITTEE AND MAY OBTAIN ADDITIONAL SALARY INFORMATION FROM OTHER RATING BUREAUS. PERIODICALLY, THE GOVERNING COMMITTEE AND OR BUDGET AND COMPENSATION SUBCOMMITTEE WILL COMMISSION A CUSTOM STUDY OF EXECUTIVE SALARIES. THE LATEST SUCH SURVEY WAS CONDUCTED IN 2019 AND TOOK EFFECT FEBRUARY 2020. THE GOVERNING COMMITTEE REVIEWS AND ADOPTS EXECUTIVE SALARIES ON A TWO YEAR CYCLE. THE EXECUTIVE OFFICER SALARY SCHEDULE IS ADJUSTED ON AN ANNUAL BASIS BY THE SAME PERCENTAGE AMOUNT AS THE SALARY SCHEDULE THAT APPLIES TO ALL OTHER POSITIONS. THE SUBCOMMITTEE REVIEWS THE MERIT MATRIX ANNUALLY. THE SUBCOMMITTEE ALSO REVIEWS THE INDIVIDUAL SALARIES AND PERFORMANCE OF THE PRESIDENT AND SENIOR VICE PRESIDENTS ANNUALLY AND MAKES ITS RECOMMENDATIONS TO THE GOVERNING COMMITTEE. SENIOR MANAGER PERFORMANCE EVALUATIONS ARE SUBJECT TO PROCEDURES ADOPTED BY THE GOVERNING COMMITTEE ON MARCH 26, 2008. THESE PROCEDURES ARE DOCUMENTED IN THE BUDGET AND COMPENSATION SUBCOMMITTEE MEETING MATERIALS AND MINUTES. MERIT INCREASES ARE SUBJECT TO THE ADOPTED MERIT MATRIX. |
| FORM 990, PART VI, SECTION C, LINE 19: | ALL DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS: | MINIMUM PENSION AND POSTRETIREMENT MEDICAL LIABILITY ADJUSTMENT $15,472,501.00. INCOME FROM COMPENSATION DATA EXCHANGE $2,909 TOTAL TO FORM 990, PART XI, LINE 9 $15,469,592 |
| FORM 990, PART XII, LINE 1 | THE ORGANIZATION'S FINANCIAL STATEMENTS ARE PREPARED ON THE GAAP BASIS. |
| FORM 990, PART XII, LINE 2C | THE SELECTION OF THE INDEPENDENT ACCOUNTANT IS RECOMMENDED BY THE DIRECTOR OF FINANCE AND THE SENIOR VICE PRESIDENT, AND APPROVED BY THE AUDIT COMMITTEE. THE AUDITED FINANCIAL STATEMENTS ARE REVIEWED AND APPROVED BY THE AUDIT COMMITTEE AND RECOMMENDED TO THE GOVERNING COMMITTEE AT ITS REGULAR MEETING. |