WORKERS COMPENSATION INSURANCE RATING BUREAU OF CALIFORNIA: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- WORKERS COMPENSATION INSURANCE RATING BUREAU OF CALIFORNIA (EIN 94-0358760)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-11-13
- IRS object ID
- 201823179349308187
- Schema version
- 2017v2.3
- 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 | 2018-11-13T18:08:51-06:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 942290202 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHEA LABAGH DOBBERSTEIN PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 44 MONTGOMERY STREET SUITE 3200 | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94104 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-01-01 | 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 | BusinessNameLine1Txt |
| Business Name Line2 | BUREAU OF CALIFORNIA | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WORK | BusinessNameControlTxt |
| Phone | 4157770777 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1221 BROADWAY SUITE 900 | 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 | DIRECTOR OF FINANCE | PersonTitleTxt |
| Phone | 4157787022 | PhoneNum |
| Signature | 2018-11-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RONALD K SIMONIAN | PreparerPersonNm |
| PTIN | P00232207 | PTIN |
| Phone | 4153974444 | PhoneNum |
| Preparation | 2018-11-12 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 64.88.174.3 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-11-12 | IPDt |
| IP Tm | 13:55:32 | IPTm |
| IP Timezone | PS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 99A6CFE8424118605CAA572DC8C1740E946294C9 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 5079B407BCACA61734BCEC7B1CD4F731C7FDF80A | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | 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 | 1221 BROADWAY SUITE 900 | AddressLine1Txt |
| City | OAKLAND | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94612 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $39,346,432 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | 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 | 247 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $1,369,540 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$329,404 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $38,302,403 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $38,992,417 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$14,001 | PYInvestmentIncomeAmt |
| CY Investment Income | -$29,089 | CYInvestmentIncomeAmt |
| PY Other Revenue | $297,582 | PYOtherRevenueAmt |
| CY Other Revenue | $295,974 | CYOtherRevenueAmt |
| PY Total Revenue | $38,585,984 | PYTotalRevenueAmt |
| CY Total Revenue | $39,259,302 | 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 | $28,479,425 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $27,100,603 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $12,086,171 | PYOtherExpensesAmt |
| CY Other Expenses | $11,264,492 | CYOtherExpensesAmt |
| PY Total Expenses | $40,565,596 | PYTotalExpensesAmt |
| CY Total Expenses | $38,365,095 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,979,612 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $894,207 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $33,192,680 | TotalAssetsBOYAmt |
| Total Assets EOY | $33,667,588 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $35,771,683 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $35,657,427 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$2,579,003 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$1,989,839 | 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 | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $38,365,095 | ExpenseAmt |
| Revenue | $37,629,191 | RevenueAmt |
| 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 |
| Total Program Service Expenses | $38,365,095 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | 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 | Yes (1) | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 19 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 247 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | 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 | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SANDRA MOLNAR | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4157787022 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1221 BROADWAY SUITE 900 | AddressLine1Txt |
| City | OAKLAND | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94612 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (29 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Institutional TrusteeInstitutionalTrusteeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| DESIGNEE OF PACIFIC COMP INS CO | ||||||||
| GOVERNING COMMITTEE MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| DESIGNEE OF HARTFORD ACC & INDEM CO | ||||||||
| GOVERNING COMMITTEE MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| DESIGNEE OF OAK RIVER INSURANCE CO | ||||||||
| GOVERNING COMMITTEE MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| DESIGNEE OF ACE PROP & CASUALTY INS | ||||||||
| GOVERNING COMMITTEE MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| DESIGNEE OF ZENITH INSURANCE CO | ||||||||
| GOVERNING COMMITTEE MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| DESIGNEE OF STATE COMPENSATION INS FD | ||||||||
| GOVERNING COMMITTEE MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| DESIGNEE OF ZURICH AMERICAN INS CO | ||||||||
| GOVERNING COMMITTEE MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| DESIGNEE OF NATL UNION FIRE INS PA | ||||||||
| GOVERNING COMMITTEE MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| WILLIAM JAMES MUDGE | ||||||||
| PRESIDENT/CEO | 40.00 | $677,341 | $0 | $231,923 | Yes (X) | |||
| BRENDA J KEYS | ||||||||
| SENIOR VICE PRESIDENT | 40.00 | $353,827 | $0 | $17,886 | Yes (X) | |||
| DAVID M BELLUSCI | ||||||||
| EXECUTIVE VICE PRESIDENT | 40.00 | $450,576 | $0 | $31,923 | Yes (X) | |||
| ERIC S RILEY | ||||||||
| SENIOR VICE PRESIDENT | 40.00 | $294,878 | $0 | $31,856 | Yes (X) | |||
| JOHN GEORGEVITS | ||||||||
| SENIOR VICE PRESIDENT | 40.00 | $316,117 | $0 | $23,269 | Yes (X) | |||
| MICHELLE G SHENG | ||||||||
| VICE PRESIDENT/DQ ASSURANC | 40.00 | $256,727 | $0 | $43,788 | Yes (X) | |||
| WARD M BROOKS | ||||||||
| VICE PRESIDENT, ACTUARIAL | 40.00 | $271,515 | $0 | $17,568 | Yes (X) | |||
| TONY MILANO | ||||||||
| VICE PRESIDENT, ACTUARIAL | 40.00 | $236,312 | $0 | $23,808 | Yes (X) | |||
| SANDRA MOLNAR | ||||||||
| DIRECTOR OF FINANCE | 40.00 | $192,509 | $0 | $14,975 | Yes (X) | |||
| KASERIN KONG-SANTOS | ||||||||
| SR. DIRECTOR IT ENGINEERING | 40.00 | $206,571 | $0 | $20,811 | Yes (X) | |||
| PAUL KIM | ||||||||
| DIRECTOR, CTA | 40.00 | $155,056 | $0 | $19,781 | Yes (X) | |||
| CHRISTOPHER WONG | ||||||||
| SENIOR DIRECTOR IT OPERATI | 40.00 | $208,162 | $0 | $30,584 | Yes (X) | |||
| ROLF R SERAO | ||||||||
| MANAGING DIRECTOR, ENTERPRISE PROJECT OFFICE | 40.00 | $196,590 | $0 | $9,042 | Yes (X) | |||
| SHARON FAGGIANO-CALLAWAY | ||||||||
| MANAGING DIRECTOR, CUSTOMER EXPERIENCE | 40.00 | $221,077 | $0 | $30,547 | Yes (X) | |||
| KIRAN KRISHNA | ||||||||
| SR. DIRECTOR, ENTERPRISE D | 40.00 | $209,990 | $0 | $1,045 | Yes (X) | |||
| KRISTEN MARSH | ||||||||
| MANAGING ATTORNEY | 40.00 | $210,820 | $0 | $21,691 | Yes (X) | |||
| ARTHURO SANCHEZ | ||||||||
| DIRECTOR/PROJECT MANAGER | 40.00 | $172,037 | $0 | $12,230 | Yes (X) | |||
| HENDERIK VALK | ||||||||
| SR. DATABASE ENGINEER | 40.00 | $166,936 | $0 | $21,537 | Yes (X) | |||
| LINDA RADLER | ||||||||
| DIRECTOR/MEDICAL ANALYTICS | 40.00 | $208,578 | $0 | $11,614 | Yes (X) | |||
| WENDY WAGGENER | ||||||||
| DIRECTOR/DATA STEWARD | 40.00 | $183,812 | $0 | $12,434 | Yes (X) | |||
| PAUL BRINKLEY-ROGERS | ||||||||
| LEAD IT ARCHITECT | 40.00 | $170,545 | $0 | $30,089 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $5,359,976 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $658,401 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 83 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | 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 ST 4TH FLOOR | EDISON | NJ | 08837 | CONSULTING FOR MAINFRAME AND STAR | $1,789,376 |
| PRUDENTIAL RETIREMENT | |||||
| 280 TRUMBULL ST FLOOR 20 | HARTFORD | CT | 06103 | RETIREMENT PLAN ASSET MANAGEMENT | $579,545 |
| JOURNEY TEAM DBA SALINAS VALLEY COMPUTER | |||||
| 859 W SOUTH JORDAN PKWY | SOUTH JORDAN | UT | 84095 | IT CONSULTING & SERVICES | $393,623 |
| SOFTCHOICE CORPORATION | |||||
| 16609 COLLECTIONS CENTER DRIVE | CHICAGO | IL | 60693 | IT CONSULTING & SERVICES | $273,073 |
| ACCOUNTING PRINCIPALS INC | |||||
| DEPT CH 14031 | PALATINE | IL | 60055 | ACCOUNTING & FINANCE STAFFING AGENCY | $112,723 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 11 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| ASSESSMENTS & MEMBERSHIP DUES | 524298 | $36,844,221 | $36,844,221 | |
| FINES | 524298 | $726,713 | $726,713 | |
| COVERAGE RECORDS | 524298 | $704,706 | $704,706 | |
| PREMIUM WEB SERVICES | 524298 | $317,335 | $317,335 | |
| NON WCPOLS POLICY PROCESSING | 524298 | $214,750 | $214,750 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $184,692 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $58,257 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $126,435 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $38,992,417 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $430 | TotalRevenueColumnAmt |
| Exclusion | $430 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $289,660 | TotalRevenueColumnAmt |
| Exclusion | $289,660 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $57,611 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $87,130 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$29,519 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$29,519 | TotalRevenueColumnAmt |
| Exclusion | -$29,519 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PARTNERSHIP INCOME | Desc |
| Business | 524298 | BusinessCd |
| Total Revenue Column | $6,314 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $6,314 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $6,314 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $39,259,302 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $37,629,191 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,369,540 | UnrelatedBusinessRevenueAmt |
| Exclusion | $260,571 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,028,570 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,194,093 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,013,713 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,456,247 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,407,980 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $232,653 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $259,449 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,795,091 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $152,569 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $851,156 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,726,509 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $273,600 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,626 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,234 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,551,822 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $305,813 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| DUES AND SUBSCRIPTIONS | $296,875 |
| MAINTENANCE AND REPAIRS | $246,521 |
| TELECOMMUNICATIONS | $242,764 |
| PRINTING /PUBLICATIONS/ | $128,913 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,897 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,365,095 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,579,972 | BOYAmt |
| EOY | $6,303,219 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $281,969 | BOYAmt |
| EOY | $289,194 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $860,316 | BOYAmt |
| EOY | $990,992 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $10,484,528 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,925,670 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,427,994 | BOYAmt |
| EOY | $6,558,858 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,382,947 | BOYAmt |
| EOY | $18,524,206 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $659,482 | BOYAmt |
| EOY | $1,001,119 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,192,680 | BOYAmt |
| EOY | $33,667,588 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,792,257 | BOYAmt |
| EOY | $3,256,071 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $247,801 | BOYAmt |
| EOY | $140,086 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,731,625 | BOYAmt |
| EOY | $32,261,270 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,771,683 | BOYAmt |
| EOY | $35,657,427 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
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 | -$2,579,003 | BOYAmt |
| EOY | -$1,989,839 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$2,579,003 | BOYAmt |
| EOY | -$1,989,839 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,192,680 | BOYAmt |
| EOY | $33,667,588 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $894,207 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$305,043 | 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | Yes (1) | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,444,809 | OtherCostOrOtherBasisAmt |
| Depreciation | $991,187 | DepreciationAmt |
| Book Value | $4,453,622 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,093,585 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,027,267 | DepreciationAmt |
| Book Value | $1,066,318 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,946,134 | OtherCostOrOtherBasisAmt |
| Depreciation | $907,216 | DepreciationAmt |
| Book Value | $1,038,918 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $6,558,858 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| 457(B) CAFETERIA PLAN DEFERRAL | $1,002,114 |
| DEFERRED RENT | $3,314,245 |
| ACCRUED PENSION BENEFIT OBLIGATION | $18,812,534 |
| ACCRUED POST RETIREMENT MEDICAL OBLIGATION | $9,132,377 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $32,261,270 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $39,252,379 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $39,252,379 | RevenueSubtotalAmt |
| Other Revenues Not Included | $6,923 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $6,923 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $39,259,302 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $38,364,916 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $38,364,916 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $179 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $179 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $38,365,095 | 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 PROVIDES ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITION AND BELIEVES THAT ALL OF THE POSITIONS TAKEN BY THE WCIRB IN ITS FEDERAL AND STATE TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SHIPPING AND HANDLING 179. INTEREST INCOME 430. PARTNERSHIP INCOME 6,314. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SHIPPING AND HANDLING 179. |
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 | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (21 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 | $524,000 | $0 | $153,341 | $0 | $0 | $0 | $208,100 | $0 | $23,823 | $0 | $909,264 | $0 | $0 | $0 |
| BRENDA J KEYS | ||||||||||||||
| SENIOR VICE PRESIDENT | $297,902 | $0 | $46,133 | $0 | $9,792 | $0 | $8,100 | $0 | $9,786 | $0 | $371,713 | $0 | $0 | $0 |
| DAVID M BELLUSCI | ||||||||||||||
| EXECUTIVE VICE PRESIDENT | $356,673 | $0 | $80,750 | $0 | $13,153 | $0 | $8,100 | $0 | $23,823 | $0 | $482,499 | $0 | $0 | $0 |
| ERIC S RILEY | ||||||||||||||
| SENIOR VICE PRESIDENT | $247,989 | $0 | $37,989 | $0 | $8,900 | $0 | $8,100 | $0 | $23,756 | $0 | $326,734 | $0 | $0 | $0 |
| JOHN GEORGEVITS | ||||||||||||||
| SENIOR VICE PRESIDENT | $275,000 | $0 | $41,117 | $0 | $0 | $0 | $8,100 | $0 | $15,169 | $0 | $339,386 | $0 | $0 | $0 |
| MICHELLE G SHENG | ||||||||||||||
| VICE PRESIDENT/DQ ASSURANC | $230,316 | $0 | $26,411 | $0 | $0 | $0 | $7,702 | $0 | $36,086 | $0 | $300,515 | $0 | $0 | $0 |
| WARD M BROOKS | ||||||||||||||
| VICE PRESIDENT, ACTUARIAL | $243,724 | $0 | $27,791 | $0 | $0 | $0 | $8,100 | $0 | $9,468 | $0 | $289,083 | $0 | $0 | $0 |
| TONY MILANO | ||||||||||||||
| VICE PRESIDENT, ACTUARIAL | $211,769 | $0 | $24,543 | $0 | $0 | $0 | $7,089 | $0 | $16,719 | $0 | $260,120 | $0 | $0 | $0 |
| SANDRA MOLNAR | ||||||||||||||
| DIRECTOR OF FINANCE | $172,666 | $0 | $19,843 | $0 | $0 | $0 | $5,775 | $0 | $9,200 | $0 | $207,484 | $0 | $0 | $0 |
| KASERIN KONG-SANTOS | ||||||||||||||
| SR. DIRECTOR IT ENGINEERING | $185,323 | $0 | $21,248 | $0 | $0 | $0 | $6,197 | $0 | $14,614 | $0 | $227,382 | $0 | $0 | $0 |
| PAUL KIM | ||||||||||||||
| DIRECTOR, CTA | $143,967 | $0 | $11,089 | $0 | $0 | $0 | $4,652 | $0 | $15,129 | $0 | $174,837 | $0 | $0 | $0 |
| CHRISTOPHER WONG | ||||||||||||||
| SENIOR DIRECTOR IT OPERATI | $190,703 | $0 | $17,459 | $0 | $0 | $0 | $6,245 | $0 | $24,339 | $0 | $238,746 | $0 | $0 | $0 |
| ROLF R SERAO | ||||||||||||||
| MANAGING DIRECTOR, ENTERPRISE PROJEC | $180,212 | $0 | $16,378 | $0 | $0 | $0 | $5,898 | $0 | $3,144 | $0 | $205,632 | $0 | $0 | $0 |
| SHARON FAGGIANO-CALLAWAY | ||||||||||||||
| MANAGING DIRECTOR, CUSTOMER EXPERIEN | $201,767 | $0 | $19,310 | $0 | $0 | $0 | $6,632 | $0 | $23,915 | $0 | $251,624 | $0 | $0 | $0 |
| KIRAN KRISHNA | ||||||||||||||
| SR. DIRECTOR, ENTERPRISE D | $192,355 | $0 | $17,635 | $0 | $0 | $0 | $0 | $0 | $1,045 | $0 | $211,035 | $0 | $0 | $0 |
| KRISTEN MARSH | ||||||||||||||
| MANAGING ATTORNEY | $189,110 | $0 | $21,710 | $0 | $0 | $0 | $6,325 | $0 | $15,366 | $0 | $232,511 | $0 | $0 | $0 |
| ARTHURO SANCHEZ | ||||||||||||||
| DIRECTOR/PROJECT MANAGER | $162,046 | $0 | $9,991 | $0 | $0 | $0 | $5,161 | $0 | $7,069 | $0 | $184,267 | $0 | $0 | $0 |
| HENDERIK VALK | ||||||||||||||
| SR. DATABASE ENGINEER | $166,436 | $0 | $500 | $0 | $0 | $0 | $5,001 | $0 | $16,536 | $0 | $188,473 | $0 | $0 | $0 |
| LINDA RADLER | ||||||||||||||
| DIRECTOR/MEDICAL ANALYTICS | $208,578 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $11,614 | $0 | $220,192 | $0 | $0 | $0 |
| WENDY WAGGENER | ||||||||||||||
| DIRECTOR/DATA STEWARD | $168,241 | $0 | $15,571 | $0 | $0 | $0 | $5,514 | $0 | $6,920 | $0 | $196,246 | $0 | $0 | $0 |
| PAUL BRINKLEY-ROGERS | ||||||||||||||
| LEAD IT ARCHITECT | $160,386 | $0 | $10,159 | $0 | $0 | $0 | $5,116 | $0 | $24,973 | $0 | $200,634 | $0 | $0 | $0 |
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 2017 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 LAST SUCH STUDY WAS CONDUCTED BY AN INDEPENDENT CONSULTING FIRM IN 2005. THE GOVERNING COMMITTEE ADOPTED THE SALARY MATRIX AND EXECUTIVE OFFICER SALARY SCHEDULE RECOMMENDED BY INDEPENDENT CONSULTING FIRM ON DECEMBER 8, 2005. SINCE THEN, THE EXECUTIVE OFFICER SALARY SCHEDULE HAS BEEN 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: | MINIMUM PENSION AND POSTRETIREMENT MEDICAL LIABILITY ADJUSTMENT -298,299. INCOME FROM COMP DATA EXCHANGE -6,744. |
| FORM 990, PART XII, LINE 1 | THE ORGANIZATIONS 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. |