WOUND OSTOMY & CONTINENCE NURSING CERTIFICATION BOARD: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- WOUND OSTOMY & CONTINENCE NURSING CERTIFICATION BOARD (EIN 33-0392363)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-05-15
- IRS object ID
- 201311359349307911
- Schema version
- 2012v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-15T15:49:17-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 390747409 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REILLY PENNER & BENTON LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1233 NORTH MAYFAIR ROAD SUITE 302 | AddressLine1 |
| City | MILWAUKEE | City |
| State | WI | State |
| ZIP Code | 532263255 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330392363 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WOUND OSTOMY CONTINENCE NURSING | BusinessNameLine1 |
| Business Name Line2 | CERTIFICATION BOARD | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | WOUN | NameControl |
| Phone | 4142898721 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 555 E WELLS STREET | AddressLine1 |
| City | MILWAUKEE | City |
| State | WI | State |
| ZIP Code | 53202 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | GAIL FORTHOFFER | Name |
| Title | FINANCIAL OFFICER | Title |
| Phone | 4142898721 | Phone |
| Date Signed | 2013-05-06 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DAVID A GROTKIN | Name |
| PTIN | P00240470 | PTIN |
| Phone | 4142717800 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | ANNIEKAY ERBY | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 555 E WELLS STREET | AddressLine1 |
| City | MILWAUKEE | City |
| State | WI | State |
| ZIP Code | 53202 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 922547 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.WOCNCB.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1994 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | THE WOUND OSTOMY CONTINENCE NURSING CERTIFICATION BOARD IS A PROFESSIONAL ORGANIZATION DEDICATED TO PROMOTING THE HIGHEST STANDARD OF CONSUMER CARE AND SAFETY BY PROVIDING CREDENTIALING IN THE AREAS OF WOUND, OSTOMY, CONTINENCE (WOC) AND FOOT CARE (FC) NURSING. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 11 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 10 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 711155 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 871331 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 5539 | InvestmentIncomePriorYear |
| Investment Income Current Year | 7804 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 891 | OtherRevenuePriorYear |
| Other Revenue Current Year | 43412 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 717585 | TotalRevenuePriorYear |
| Total Revenue Current Year | 922547 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 1000 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1000 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 5000 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 5000 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1042536 | OtherExpensePriorYear |
| Other Expenses Current Year | 933435 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1048536 | TotalExpensesPriorYear |
| Total Expenses Current Year | 939435 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -330951 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -16888 | RevenuesLessExpensesCY |
| Total Assets BOY | 762033 | TotalAssetsBOY |
| Total Assets EOY | 786088 | TotalAssetsEOY |
| Total Liabilities BOY | 80034 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 120977 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 681999 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 665111 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE WOUND OSTOMY CONTINENCE NURSING CERTIFICATION BOARD IS A PROFESSIONAL ORGANIZATION DEDICATED TO PROMOTING THE HIGHEST STANDARD OF CONSUMER CARE AND SAFETY BY PROVIDING CREDENTIALING IN THE AREAS OF WOUND, OSTOMY, CONTINENCE (WOC) AND FOOT CARE (FC) NURSING. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | FOR MORE THAN 30 YEARS, WOCNCB HAS PROVIDED CERTIFICATION TO OVER 6,100 DEDICATED NURSES IN THE AREAS OF WOUND, OSTOMY, CONTINENCE (WOC), FOOT CARE (FC) AND ADVANCED PRACTICE (AP). CERTIFICATION PROVIDES VALIDATION OF SPECIALIZED KNOWLEDGE, SKILLS AND EXPERTISE OF AN EXPERIENCED NURSE. | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 0 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 6 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 11 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 10 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 1 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EXECUTIVE DIRECTOR INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4142766445 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 555 E WELLS STREET | AddressLine1 |
| City | MILWAUKEE | City |
| State | WI | State |
| ZIP Code | 53202 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (12 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| DONNA L THOMPSON | ||||||
| PRESIDENT | 25.00 | X | X | 5000 | 0 | 0 |
| GAIL A FORTHOFFER | ||||||
| FINANCIAL OFFICER | 25.00 | X | X | 0 | 0 | 0 |
| ANDREA MONTGOMERY-KYLIE | ||||||
| BOARD MEMBER | 10.00 | X | 0 | 0 | 0 | |
| KAY L DURKOP-SCOTT | ||||||
| BOARD MEMBER | 10.00 | X | 0 | 0 | 0 | |
| CATHY REIMANIS | ||||||
| BOARD MEMBER | 10.00 | X | 0 | 0 | 0 | |
| JILL TRELEASE | ||||||
| BOARD MEMBER | 10.00 | X | 0 | 0 | 0 | |
| LAURIE L ELLEFSON | ||||||
| BOARD MEMBER | 10.00 | X | 0 | 0 | 0 | |
| MARY GLOECKNER | ||||||
| BOARD MEMBER | 10.00 | X | 0 | 0 | 0 | |
| KATHLEEN K OTTEN | ||||||
| BOARD MEMBER | 10.00 | X | 0 | 0 | 0 | |
| LEANNE RICHBOURG | ||||||
| BOARD MEMBER | 10.00 | X | 0 | 0 | 0 | |
| BILL HOGAN | ||||||
| PUBLIC MEMBER | 10.00 | X | 0 | 0 | 0 | |
| ANNIEKAY ERBY | ||||||
| EXECUTIVE DIRECTOR | 40.00 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 5000 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (2 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| CASTLE WORLDWIDE INC | |||||
| 900 PERIMETER PARK DRIVE SUITE G | MORRISVILLE | NC | 27560 | EXAM DEVELOPMENT & ADMINISTRATION | 438699 |
| EXECUTIVE DIRECTOR INC | |||||
| 555 EAST WELLS STREET SUITE 1100 | MILWAUKEE | WI | 53202 | MANAGEMENT | 189750 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| WOC EXAM FEES | 611430 | 672858 | 672858 |
| PGP FEES | 611430 | 137381 | 137381 |
| SELF ASSESSMENT EXAM F | 611430 | 44220 | 44220 |
| OTHER FEES | 611430 | 15975 | 15975 |
| OTHER PROGRAM SERVICE | 900099 | 897 | 897 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 871331 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7804 | TotalRevenueColumn |
| Exclusion | $7,804 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS INCOME | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 43412 | TotalRevenueColumn |
| Related Or Exempt Function Income | 43412 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 43412 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 922547 | TotalRevenueColumn |
| Related Or Exempt Function Income | 914743 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $7,804 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1000 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5000 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 189750 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14359 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5410 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16470 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16058 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5120 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15636 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 94964 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1800 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| TESTING FEES | 506294 |
| COMMITTEES | 45809 |
| ACCREDITATION AND MEMBE | 7553 |
| AWARDS AND GRANTS | 370 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13842 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 939435 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 44280 | BOY |
| EOY | 68380 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 463108 | BOY |
| EOY | 471535 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 103480 | BOY |
| EOY | 189334 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28552 | BOY |
| EOY | 56839 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 122613 | BOY |
| EOY | 0 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 762033 | BOY |
| EOY | 786088 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 80034 | BOY |
| EOY | 120977 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 80034 | BOY |
| EOY | 120977 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 681999 | BOY |
| EOY | 665111 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 681999 | BOY |
| EOY | 665111 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 762033 | BOY |
| EOY | 786088 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -16888 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 922547 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 922547 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 922547 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 939435 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 939435 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 939435 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | EFFECTIVE JANUARY 1, 2009 THE ORGANIZATION HAS IMPLEMENTED ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ACCOUNTING PRINCIPALS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THIS STANDARD PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN AND ALSO PROVIDES GUIDANCE ON VARIOUS RELATED MATTERS SUCH AS DERECOGNIZING, INTEREST, PENALTIES AND DISCLOSURES REQUIRED. THE ORGANIZATION RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| 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 4 | DURING 2012, THE BYLAWS WERE UPDATED TO REFLECT CHANGES TO THE TERM OF BOARD MEMBERSHIP. SPECIFICALLY THE PRESIDENT-ELECT AND NON-VOTING IMMEDIATE PAST PRESIDENT SERVE ONE-YEAR TERMS AND ARE NOT ELIGIBLE FOR RE-ELECTION. THE PRESIDENT AND FINANCIAL OFFICER SERVE TWO-YEAR TERMS AND ARE NOT ELIGIBLE FOR RE-ELECTION. ALSO ADDED TO THE BYLAWS WAS THE STATEMENT THAT ANY BOARD MEMBER WHOSE ATTENDANCE IS LESS THAN 75% FOR ANY ONE-YEAR PERIOD OR WHO IS ABSENT FROM BOARD/COMMITTEE MEETINGS MORE THAN TWO CONSECURTIVE TIMES SHALL BE REMOVED FROM THE BOARD. |
| 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 11 | 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, OFFICERS AND EMPLOYEES 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 |