Civic Intelligence

Work Environment Council of New Jersey Inc.

990 • Fiscal year 2023 • EIN 22-2751863

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

172 West State Street Second FloorTrenton, NJ 08608

(609) 882-6100

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

54th percentile

0.09x

Higher debt load relative to assets than 54% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

52nd percentile

0.10x

Higher debt load relative to revenue than 52% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

77th percentile

23%

Higher net margin than 77% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

70th percentile

$106,394

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 10.3% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

80th percentile

26%

Faster asset growth than 80% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

80th percentile

41%

Faster revenue growth than 80% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,191,870

Up $245,745 (+26%) from 2022

Net Assets

Up

$1,089,075

Up $254,511 (+30%) from 2022

Liabilities

Down

$102,795

Down $8,766 (-7.9%) from 2022

Revenue

Up

$1,034,704

Up $301,033 (+41%) from 2022

Expenses

Down

$799,276

Down $98,053 (-11%) from 2022

Net Income

Up

$235,428

Up $399,086 (+244%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $563,618Liabilities 2010: $9,667Net Assets 2010: $553,9512010Assets 2011: $618,129Liabilities 2011: $6,777Net Assets 2011: $611,3522011Assets 2012: $533,754Liabilities 2012: $8,806Net Assets 2012: $524,9482012Assets 2013: $521,843Liabilities 2013: $66,193Net Assets 2013: $455,6502013Assets 2014: $453,101Liabilities 2014: $12,857Net Assets 2014: $440,2442014Assets 2015: $483,557Liabilities 2015: $63,845Net Assets 2015: $419,7122015Assets 2016: $400,086Liabilities 2016: $107,256Net Assets 2016: $292,8302016Assets 2017: $490,864Liabilities 2017: $127,538Net Assets 2017: $363,3262017Assets 2018: $507,688Liabilities 2018: $114,902Net Assets 2018: $392,7862018Assets 2019: $661,731Liabilities 2019: $199,794Net Assets 2019: $461,9372019Assets 2020: $944,249Liabilities 2020: $273,442Net Assets 2020: $670,8072020Assets 2021: $1,062,589Liabilities 2021: $47,214Net Assets 2021: $1,015,3752021Assets 2022: $946,125Liabilities 2022: $111,561Net Assets 2022: $834,5642022Assets 2023: $1,191,870Liabilities 2023: $102,795Net Assets 2023: $1,089,0752023Assets 2024: $1,176,807Liabilities 2024: $220,233Net Assets 2024: $956,5742024

Highlighted filing

2023

Assets$1,191,870
Liabilities$102,795
Net Assets$1,089,075

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $523,0762010Expenses 2011: $555,7972011Expenses 2012: $624,5352012Revenue 2013: $604,800Expenses 2013: $674,098Net Income 2013: -$69,2982013Revenue 2014: $607,044Expenses 2014: $622,450Net Income 2014: -$15,4062014Revenue 2015: $603,090Expenses 2015: $623,622Net Income 2015: -$20,5322015Revenue 2016: $577,423Expenses 2016: $704,305Net Income 2016: -$126,8822016Revenue 2017: $827,786Expenses 2017: $764,055Net Income 2017: $63,7312017Revenue 2018: $774,673Expenses 2018: $740,405Net Income 2018: $34,2682018Revenue 2019: $814,143Expenses 2019: $756,609Net Income 2019: $57,5342019Revenue 2020: $831,932Expenses 2020: $735,562Net Income 2020: $96,3702020Revenue 2021: $706,674Expenses 2021: $863,193Net Income 2021: -$156,5192021Revenue 2022: $733,671Expenses 2022: $897,329Net Income 2022: -$163,6582022Revenue 2023: $1,034,704Expenses 2023: $799,276Net Income 2023: $235,4282023Revenue 2024: $740,934Expenses 2024: $889,105Net Income 2024: -$148,1712024

Highlighted filing

2023

Revenue$1,034,704
Expenses$799,276
Net Income$235,428
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.0
Gross Receipts
$1,040,818
Mission and Program Overview

Mission

Work environment council of new jersey conducts research and provides education on occupational and environmental health; specifically workshops, conferences and training sessions

Organization's mission or most significant actitivies the organization is an alliance of labor, community and environmental organizations working together for safe, secure jobs and a healthy, sustainable environment. Wec links workers, communities and environmentalists through training, technical assistance, grassroots education and public policy campaigns to promote dialogue, collaboration and joint action.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$362,558$354,890▼ $7,668
Savings and Temporary Cash Investments$247,403$346,322▲ $98,919
Pledges and Grants Receivable$64,193$290,785▲ $226,592
Investments Other Securities$124,151$137,271▲ $13,120
Accounts Receivable$84,552$38,369▼ $46,183
Intangible Assets$50,867$13,831▼ $37,036
Prepaid Expenses and Deferred Charges$9,201$7,202▼ $1,999
Total Assets$946,125$1,191,870▲ $245,745
Other Assets Total$3,200$3,200→ $0
Liabilities
Accounts Payable and Accrued Expenses$60,221$88,964▲ $28,743
Other Liabilities$51,340$13,831▼ $37,509
Total Liabilities$111,561$102,795▼ $8,766
Net Assets / Fund Balance
Net Assets With Donor Restrictions$295,455$607,570▲ $312,115
Net Assets Without Donor Restrictions$539,109$481,505▼ $57,604
Total Net Assets Fund Balance$834,564$1,089,075▲ $254,511
Total Liabilities and Net Assets / Fund Balance$946,125$1,191,870▲ $245,745

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$27,213$27,213
Other Securities$137,271--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Debra L CoyleExecutive DiFT$106,394$106,394

Board Members and Trustees

NameTitle
Jim YoungPresident
Amy GoldsmithTrustee
Anjuli RamosTrustee
Barbara RosenTrustee
DOUG O'MALLEYTrustee
Del VitaleTrustee
Diana MejiaTrustee
Jennifer S HigginsTrustee
Lauren Young-boukemaTrustee
Lou KimmelTrustee
Reverend Ronald TuffTrustee
Luke GordonAlternate Tr
Carmen MartinoRecording Se
Elizabeth SmithTreasurer
Avery GrantVice Preside
Sean M SpillerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$848,905
Program Service Revenue
$160,893
Investment Income
$1,335
Other Revenue
$23,571
All Other Contributions
$824,560
Change in Net Assets
$235,428

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,034,704
Total Revenue per Audited Statements
$1,034,704
Total Revenue per Form 990
$1,034,704
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$555,919
Other Expenses$238,949
Total Fundraising Expense$28,661
Grants and Similar Amounts Paid$4,408
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$262,673$23,879$11,940$298,492
Fees for Services Other$131,994$5,666-$137,660
Current Officers, Directors, Trustees, and Key Employees$93,627$8,512$4,255$106,394
Other Employee Benefits$63,355$5,760$2,880$71,995
Pension Plan Contributions$41,032$3,730$1,865$46,627
Occupancy$28,069$9,356-$37,425
Payroll Taxes$28,522$2,593$1,296$32,411
Fees for Services Accounting-$19,475-$19,475
Travel$8,622--$8,622
Insurance$841$7,568-$8,409
All Other Expenses$1,505$2,983$311$4,799
Grants to Domestic Orgs$4,408--$4,408
Other Expenses$3,816$889$6,114$3,816
Office Expenses$236$1,718-$1,954
Fees for Service Investment Mgmnt Fees-$909-$909
Total Functional Expenses$677,577$93,038$28,661$799,276

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$799,276
Total Expenses per Audited Statements$799,276
Total Expenses per Form 990$799,276
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$29,685
Fundraising Direct Expenses$6,114
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Awards R$29,685$29,685$6,114$23,571
Total Events$29,685$29,685$6,114$23,571
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rou Liability-current$13,831
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization has organizational and individual members. The executive committee of the board of directors has the authority to reject membership applications. The organization has an annual membership meeting.

Form 990, Page 6, Part VI, Line 7A

The five elected officers of the board of directors are elected by the membership.

Form 990, Page 6, Part VI, Line 7B

The membership must approve amendements to the organization's bylaws and membership dues structure.

Form 990, Page 6, Part VI, Line 11B

The board of directors delegates authority to the finance committee to file the annual irs 990. Prior to filing the report, the finance committee will circulate it to the board. The board will then vote on whether or not to accept or reject the filings at their next board meeting. In the event the board does not accept the reports an amendment must be filed.

Form 990, Page 6, Part VI, Line 12C

Article ix of the organizational bylaws outlines the conflict of interest policy. Board members are required to disclose if substantial personal, professional, political or financial interest exists. The board member is then refrained from any discussion, debate or voting on the issue. A board member shall respond to questions from other board members. The policy is enforced and monitored by the organization's general counsel who regularly attends board of directors and exective commitee meetings. The policy is reviewed annually at the first board meeting of the year.

Form 990, Page 6, Part VI, Line 15A

The exective committee of the board of directors sets the compensation for the executive director and assistant directors. The board of directors votes on the compensation.

Form 990, Page 6, Part VI, Line 15B

Compensation for other employees is based on the terms and conditions of the organization's collective bargaining agreement. Data used to set compensation for both management and employees, includes but is not limited to, reviewing statistical labor data.

Form 990, Page 6, Part VI, Line 19

The most recent financial statements and the irs 990 filings are distributed at the annual membership meeting. Membership meetings are open to the public. Past financial statements and irs 990 filings are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Work Environment Council of
EIN
22-2751863
Phone
6098826100
Address
172 WEST STATE STREET SECOND FLOOR, TRENTON, NJ 08608

Signing Officer

Name
Debra L Coyle
Title
Executive Director
Phone
6098826100
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debra L Coyle
Formed
1986
Legal Domicile
Nj
Voting Board Members
16
Independent Board Members
16
Employees
5
Volunteers
32

Preparer

Firm
Bkc Cpas Pc
Address
39 STATE ROUTE 12 STE 2, FLEMINGTON, NJ 08822
Preparer
Michael a Holk CPA
Phone
9087827900
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Wec links workers, communities and environmentalists through education on environmental and occupation health, utilizing trainings, workshops, research reports, public policy and technical assistance to promote joint action.

Form 990, Part IX, Line 11G

Professional services:payroll 0 697 0 professional services:email & 0 516 0 professional services:it supp 0 1,572 0 consultants:njea technical as 119,816 0 0 consultants:chemical policy 10,200 0 0 consultants:other technical a 878 0 0 consultants: respect our righ 1,100 0 0 professional services:other m 0 2,500 0 legally required fees and oth 0 150 0 payroll expense 0 231 0 total 131,994 5,666 0

Form 990, Part XI, Line 9

Event expenses 0 event expenses 0

Financial Statement Notes

Schedule D, Page 3, Part X

The organization follows the guidance of accounting standards codification ( asc) topic 740, accounting for income taxes, related to uncertain income tax provisions, which prescribes a threshold of more likely than not, for recognition and derecognition of tax positions taken or expected to be taken in a tax return. Management has determined that it is more likely than not, that all tax provisions would be sustained upon examination by taxing authorities. Accordingly, no provision for income taxes has been recorded.

Schedule D, Page 4, Part XI, Line 2D

EVENT EXPENSES 0

Schedule D, Page 4, Part XII, Line 2D

EVENT EXPENSES 0

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IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2ALTERNATE TR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6RECORDING SE
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IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15PRESIDENT
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IRS990/OtherExpensesGrp/Desc0AWARDS
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.18$0.22$0.96$0.74$0.89$0.15
2023Detailed filing. Detailed filing data is available for this year.$1.19$0.10$1.09$1.03$0.80$0.24
2022Detailed filing. Detailed filing data is available for this year.$0.95$0.11$0.83$0.73$0.90$0.16
2021Detailed filing. Detailed filing data is available for this year.$1.06$0.05$1.02$0.71$0.86$0.16
2020Detailed filing. Detailed filing data is available for this year.$0.94$0.27$0.67$0.83$0.74$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.66$0.20$0.46$0.81$0.76$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.51$0.11$0.39$0.77$0.74$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.49$0.13$0.36$0.83$0.76$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.40$0.11$0.29$0.58$0.70$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.48$0.06$0.42$0.60$0.62$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.45$0.01$0.44$0.61$0.62$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.52$0.07$0.46$0.60$0.67$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.01$0.52$0.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.01$0.61$0.56
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.01$0.55$0.52