WOUND OSTOMY & CONTINENCE NURSING CERTIFICATION BOARD: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- WOUND OSTOMY & CONTINENCE NURSING CERTIFICATION BOARD (EIN 33-0392363)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-01
- IRS object ID
- 202503059349300905
- Schema version
- 2024v5.2
- 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 | 2025-11-01T09:46:28-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390919055 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RITZ HOLMAN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 E KILBOURN AVE SUITE 222 | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | 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 AND 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 EAST WELLS STREET SUITE 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 | SECRETARY/TREASURER | PersonTitleTxt |
| Phone | 4142898721 | PhoneNum |
| Signature | 2025-11-01 | 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 | KATY L SOMMER | PreparerPersonNm |
| PTIN | P00273273 | PTIN |
| Phone | 4142711451 | PhoneNum |
| Preparation | 2025-10-31 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CLAY COLLINS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 555 EAST WELLS STREET SUITE 1100 | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,734,853 | 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 | 13 | 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 | $1,640,567 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,730,047 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,795 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,021 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,493 | PYOtherRevenueAmt |
| CY Other Revenue | $785 | CYOtherRevenueAmt |
| PY Total Revenue | $1,647,855 | PYTotalRevenueAmt |
| CY Total Revenue | $1,734,853 | 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 | $5,000 | 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 | $1,546,662 | PYOtherExpensesAmt |
| CY Other Expenses | $1,749,374 | CYOtherExpensesAmt |
| PY Total Expenses | $1,551,662 | PYTotalExpensesAmt |
| CY Total Expenses | $1,754,374 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $96,193 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$19,521 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,592,914 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,605,646 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $208,663 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $240,916 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,384,251 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,364,730 | 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 | $1,504,423 | ExpenseAmt |
| Revenue | $1,730,832 | RevenueAmt |
| Desc | NURSING CERTIFICATIONS - THE WOUND, OSTOMY AND CONTINENCE NURSING CERTIFICATION BOARD (WOCNCB) PROVIDES BOARD CERTIFICATION FOR BOTH GENERAL PRACTICE (FC) AND ADVANCED PRACTICE (AP) REGISTERED NURSES WHO SPECIALIZE IN WOUND, OSTOMY, CONTINENCE, AND FOOT CARE. CERTIFICATION IS A VOLUNTARY PROCESS THAT VALIDATES A NURSE'S SPECIALIZED KNOWLEDGE, SKILLS, AND EXPERTISE. | Desc |
| Total Program Service Expenses | $1,504,423 | 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 |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| 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 (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| CLAY COLLINS MSN APRN | ||||||
| PRESIDENT | 5.00 | Yes (X) | Yes (X) | $5,000 | $0 | $0 |
| SARAH ERSLEV MSN RN | ||||||
| SECRETARY/TREASURER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JESSICA SIMMONS DNP APRN | ||||||
| PAST-PRESIDENT | 5.00 | Yes (X) | $0 | $0 | $0 | |
| HOLLY HOVAN MSN GERO-BC | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KATHRYN KHANDAKER MSN CNP | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LAURA SWOBODA DNP APNP | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CATHY HARMON DNP MSN | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ALEX ANINGALAN DNP RN | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LINDA MCKENNA MSN RN | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SANDRA FASING MSN RN | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MOLLY MCPEEK RN BSN | ||||||
| PUBLIC BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JONATHAN SMITH | ||||||
| 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 | ADMINISTRATION & EXAM DEVELOPMENT | $554,017 |
| EXECUTIVE DIRECTOR INC | |||||
| 555 E WELLS ST SUITE 1100 | MILWAUKEE | WI | 53202 | MANAGEMENT SERVICES | $378,735 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EXAM FEES | 611430 | $1,603,491 | $1,603,491 |
| PREP FEES | 611430 | $122,326 | $122,326 |
| MERCHANDISE | 611430 | $2,380 | $2,380 |
| RETIRED/INACTIVE FEES | 611430 | $1,850 | $1,850 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,730,047 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,021 | TotalRevenueColumnAmt |
| Exclusion | $4,021 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $785 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $785 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $785 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,734,853 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,730,832 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,021 | 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 | $378,735 | TotalAmt |
| Program Services | $295,413 | ProgramServicesAmt |
| Management And General | $83,322 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,127 | TotalAmt |
| Management And General | $14,127 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,700 | TotalAmt |
| Management And General | $8,700 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,380 | TotalAmt |
| Program Services | $39,130 | ProgramServicesAmt |
| Management And General | $9,250 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,052 | TotalAmt |
| Program Services | $53,448 | ProgramServicesAmt |
| Management And General | $2,604 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,813 | TotalAmt |
| Program Services | $1,591 | ProgramServicesAmt |
| Management And General | $13,222 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $173,792 | TotalAmt |
| Program Services | $173,702 | ProgramServicesAmt |
| Management And General | $90 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,825 | TotalAmt |
| Program Services | $49,841 | ProgramServicesAmt |
| Management And General | $6,984 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,422 | TotalAmt |
| Management And General | $25,422 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,232 | TotalAmt |
| Management And General | $2,232 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| TESTING FEES | $727,060 | $727,060 | |
| MOBILE APP FEES | $77,357 | $77,357 | |
| BANK AND CREDIT CARD FE | $68,388 | $68,388 | |
| AUDIO/VISUAL | $34,054 | $31,104 | $2,950 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,437 | TotalAmt |
| Program Services | $55,777 | ProgramServicesAmt |
| Management And General | $7,660 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,754,374 | TotalAmt |
| Program Services | $1,504,423 | ProgramServicesAmt |
| Management And General | $249,951 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,617,714 | BOYAmt |
| EOY | $1,890,393 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $752,175 | BOYAmt |
| EOY | $496,164 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,742 | BOYAmt |
| EOY | $124,227 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,355 | BOYAmt |
| EOY | $43,568 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,928 | BOYAmt |
| EOY | $51,294 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,592,914 | BOYAmt |
| EOY | $2,605,646 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $208,663 | BOYAmt |
| EOY | $240,916 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $208,663 | BOYAmt |
| EOY | $240,916 | 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 | $2,384,251 | BOYAmt |
| EOY | $2,364,730 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,384,251 | BOYAmt |
| EOY | $2,364,730 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,592,914 | BOYAmt |
| EOY | $2,605,646 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$19,521 | 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 | $1,734,853 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,734,853 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,734,853 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,754,374 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,754,374 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,754,374 | 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 PRINCIPLES 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 DISCOLSURES 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 |