Civic Intelligence

Wound Ostomy Continence Nursing Certification Board

EIN 33-0392363 • 501(c)6 • Milwaukee, WI

Profile

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.

555 East Wells Street Suite 1100Milwaukee, WI 53202

www.wocncb.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

40th percentile

0.09x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

46th percentile

0.14x

Higher debt load relative to revenue than 46% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

30th percentile

-1.1%

Higher net margin than 30% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

50th percentile

5.7%

Faster asset growth than 50% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

46th percentile

5.3%

Faster revenue growth than 46% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets40th percentile

Assets

Up

$2,605,646

Up $12,732 (+0.5%) from 2023

Liabilities

Up

$240,916

Up $32,253 (+15%) from 2023

Net Assets

Down

$2,364,730

Down $19,521 (-0.8%) from 2023

Operations
Liabilities / Revenue46th percentileNet Margin30th percentile

Revenue

Up

$1,734,853

Up $86,998 (+5.3%) from 2023

Expenses

Up

$1,754,374

Up $202,712 (+13%) from 2023

Net Income

Down

-$19,521

Down $115,714 (-120%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth50th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2012: $786,088Liabilities 2012: $120,977Net Assets 2012: $665,1112012Assets 2013: $1,053,597Liabilities 2013: $50,516Net Assets 2013: $1,003,0812013Assets 2014: $1,286,952Liabilities 2014: $39,955Net Assets 2014: $1,246,9972014Assets 2015: $1,383,280Liabilities 2015: $26,924Net Assets 2015: $1,356,3562015Assets 2016: $1,530,138Liabilities 2016: $38,263Net Assets 2016: $1,491,8752016Assets 2017: $1,644,893Liabilities 2017: $28,535Net Assets 2017: $1,616,3582017Assets 2018: $1,805,713Liabilities 2018: $31,177Net Assets 2018: $1,774,5362018Assets 2019: $1,959,517Liabilities 2019: $121,959Net Assets 2019: $1,837,5582019Assets 2020: $2,128,663Liabilities 2020: $143,538Net Assets 2020: $1,985,1252020Assets 2021: $2,312,568Liabilities 2021: $162,432Net Assets 2021: $2,150,1362021Assets 2022: $2,334,098Liabilities 2022: $46,040Net Assets 2022: $2,288,0582022Assets 2023: $2,592,914Liabilities 2023: $208,663Net Assets 2023: $2,384,2512023Assets 2024: $2,605,646Liabilities 2024: $240,916Net Assets 2024: $2,364,7302024

Highlighted filing

2024

Assets$2,605,646
Liabilities$240,916
Net Assets$2,364,730
Open 2024 Filing

Operations Trend

Revenue Growth46th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2012: $939,4352012Revenue 2013: $1,245,711Expenses 2013: $907,741Net Income 2013: $337,9702013Revenue 2014: $1,265,793Expenses 2014: $1,021,877Net Income 2014: $243,9162014Revenue 2015: $1,350,450Expenses 2015: $1,241,091Net Income 2015: $109,3592015Revenue 2016: $1,253,669Expenses 2016: $1,118,150Net Income 2016: $135,5192016Revenue 2017: $1,331,158Expenses 2017: $1,206,675Net Income 2017: $124,4832017Revenue 2018: $1,518,386Expenses 2018: $1,360,208Net Income 2018: $158,1782018Revenue 2019: $1,507,309Expenses 2019: $1,382,865Net Income 2019: $124,4442019Revenue 2020: $1,363,911Expenses 2020: $1,216,344Net Income 2020: $147,5672020Revenue 2021: $1,554,240Expenses 2021: $1,389,229Net Income 2021: $165,0112021Revenue 2022: $1,563,820Expenses 2022: $1,425,898Net Income 2022: $137,9222022Revenue 2023: $1,647,855Expenses 2023: $1,551,662Net Income 2023: $96,1932023Revenue 2024: $1,734,853Expenses 2024: $1,754,374Net Income 2024: -$19,5212024

Highlighted filing

2024

Revenue$1,734,853
Expenses$1,754,374
Net Income-$19,521
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,605,646
Liabilities
$240,916
Net assets
$2,364,730
Revenue
$1,734,853
Expenses
$1,754,374
Net income
-$19,521
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.61$0.24$2.36$1.73$1.75$0.02
2023Detailed filing. Detailed filing data is available for this year.$2.59$0.21$2.38$1.65$1.55$0.10
2022Detailed filing. Detailed filing data is available for this year.$2.33$0.05$2.29$1.56$1.43$0.14
2021Detailed filing. Detailed filing data is available for this year.$2.31$0.16$2.15$1.55$1.39$0.17
2020Detailed filing. Detailed filing data is available for this year.$2.13$0.14$1.99$1.36$1.22$0.15
2019Detailed filing. Detailed filing data is available for this year.$1.96$0.12$1.84$1.51$1.38$0.12
2018Detailed filing. Detailed filing data is available for this year.$1.81$0.03$1.77$1.52$1.36$0.16
2017Detailed filing. Detailed filing data is available for this year.$1.64$0.03$1.62$1.33$1.21$0.12
2016Detailed filing. Detailed filing data is available for this year.$1.53$0.04$1.49$1.25$1.12$0.14
2015Detailed filing. Detailed filing data is available for this year.$1.38$0.03$1.36$1.35$1.24$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.29$0.04$1.25$1.27$1.02$0.24
2013Detailed filing. Detailed filing data is available for this year.$1.05$0.05$1.00$1.25$0.91$0.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.12$0.67$0.94
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 1, 2025
Return Version
2024v5.2
Gross Receipts
$1,734,853
Mission and Program Overview

Mission

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.

Wocncb sets the standard for wound, ostomy, continence, and foot care nursing certification by validating nurses' knowledge to provide safe, patient-centered care

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,617,714$1,890,393▲ $272,679
Savings and Temporary Cash Investments$752,175$496,164▼ $256,011
Accounts Receivable$105,742$124,227▲ $18,485
Intangible Assets$60,928$51,294▼ $9,634
Prepaid Expenses and Deferred Charges$56,355$43,568▼ $12,787
Total Assets$2,592,914$2,605,646▲ $12,732
Liabilities
Accounts Payable and Accrued Expenses$208,663$240,916▲ $32,253
Total Liabilities$208,663$240,916▲ $32,253
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,384,251$2,364,730▼ $19,521
Total Net Assets Fund Balance$2,384,251$2,364,730▼ $19,521
Total Liabilities and Net Assets / Fund Balance$2,592,914$2,605,646▲ $12,732
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Clay Collins Msn AprnPresidentPT$5,000$5,000

Board Members and Trustees

NameTitle
Jessica Simmons Dnp AprnPast-president
Alex Aningalan Dnp RnBoard Member
Cathy Harmon Dnp MsnBoard Member
Holly Hovan Msn Gero-bcBoard Member
Jonathan SmithBoard Member
Kathryn Khandaker Msn CnpBoard Member
Laura Swoboda Dnp ApnpBoard Member
Linda Mckenna Msn RnBoard Member
Sandra Fasing Msn RnBoard Member
Molly Mcpeek Rn BsnPublic Board Member
Sarah Erslev Msn RnSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Meazure LearningAdministration & Exam Development1313 LOAN OAK ROAD, Eagan, MN 55121$554,017
Executive Director INCManagement Services555 E WELLS ST SUITE 1100, Milwaukee, WI 53202$378,735
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,730,047
Investment Income
$4,021
Other Revenue
$785
Change in Net Assets
$-19,521

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,734,853
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,734,853
Total Revenue per Form 990
$1,734,853
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,749,374
Salaries, Compensation, and Employee Benefits$5,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$295,413$83,322-$378,735
Travel$173,702$90-$173,792
All Other Expenses$55,777$7,660-$63,437
Conferences and Meetings$49,841$6,984-$56,825
Advertising$53,448$2,604-$56,052
Fees for Services Other$39,130$9,250-$48,380
Other Expenses$31,104$2,950-$34,054
Depreciation Depletion-$25,422-$25,422
Office Expenses$1,591$13,222-$14,813
Fees for Services Legal-$14,127-$14,127
Fees for Services Accounting-$8,700-$8,700
Current Officers, Directors, Trustees, and Key Employees-$5,000-$5,000
Insurance-$2,232-$2,232
Total Functional Expenses$1,504,423$249,951$0$1,754,374

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,754,374
Total Expenses per Audited Statements$1,754,374
Total Expenses per Form 990$1,754,374
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
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
No
Management duties delegated
Yes

Governance Explanations

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”

Filing and Contact Details

Filer

Filer Name
Wound Ostomy and Continence Nursing
EIN
33-0392363
Phone
4142898721
Address
555 EAST WELLS STREET SUITE 1100, MILWAUKEE, WI 53202

Signing Officer

Name
Sarah Erslev
Title
Secretary/treasurer
Phone
4142898721
Signed
2025-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Clay Collins
Formed
1994
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
10
Employees
0
Volunteers
13

Preparer

Firm
Ritz Holman Llp
Address
330 E KILBOURN AVE SUITE 222, MILWAUKEE, WI 53202
Preparer
Katy L Sommer
Phone
4142711451
Supplemental Narrative

Additional Explanations

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”

Financial Statement Notes

PART X, LINE 2:

“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.”

Raw XML AppendixShowing 400 of 420 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0WOCNCB SETS THE STANDARD FOR WOUND, OSTOMY, CONTINENCE, AND FOOT CARE NURSING CERTIFICATION BY VALIDATING NURSES' KNOWLEDGE TO PROVIDE SAFE, PATIENT-CENTERED CARE
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2PAST-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10PUBLIC BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01994
IRS990/FormerOfcrEmployeesListedInd00
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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01734853
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InsuranceGrp/ManagementAndGeneralAmt02232
IRS990/InsuranceGrp/TotalAmt02232
IRS990/IntangibleAssetsGrp/BOYAmt060928
IRS990/IntangibleAssetsGrp/EOYAmt051294
IRS990/InvestmentIncomeGrp/ExclusionAmt04021
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04021
IRS990/InvestmentInJointVentureInd00
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IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0WOCNCB SETS THE STANDARD FOR WOUND, OSTOMY, CONTINENCE, AND FOOT CARE NURSING CERTIFICATION BY VALIDATING NURSES' KNOWLEDGE TO PROVIDE SAFE, PATIENT-CENTERED CARE
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02364730
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt013222
IRS990/OfficeExpensesGrp/ProgramServicesAmt01591
IRS990/OfficeExpensesGrp/TotalAmt014813
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0TESTING FEES
IRS990/OtherExpensesGrp/Desc1MOBILE APP FEES
IRS990/OtherExpensesGrp/Desc2BANK AND CREDIT CARD FE
IRS990/OtherExpensesGrp/Desc3AUDIO/VISUAL
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt068388
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12950
IRS990/OtherExpensesGrp/ProgramServicesAmt0727060
IRS990/OtherExpensesGrp/ProgramServicesAmt177357
IRS990/OtherExpensesGrp/ProgramServicesAmt231104
IRS990/OtherExpensesGrp/TotalAmt0727060
IRS990/OtherExpensesGrp/TotalAmt177357
IRS990/OtherExpensesGrp/TotalAmt268388
IRS990/OtherExpensesGrp/TotalAmt334054
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0785
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0785
IRS990/OtherRevenueTotalAmt0785
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt056355
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt043568
IRS990/PrincipalOfficerNm0CLAY COLLINS
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IRS990/ProgramServiceRevenueGrp/Desc0EXAM FEES
IRS990/ProgramServiceRevenueGrp/Desc1PREP FEES
IRS990/ProgramServiceRevenueGrp/Desc2MERCHANDISE
IRS990/ProgramServiceRevenueGrp/Desc3RETIRED/INACTIVE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01603491
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1122326
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22380
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31850
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01603491
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1122326
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22380
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31850
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03795
IRS990/PYOtherExpensesAmt01546662
IRS990/PYOtherRevenueAmt03493
IRS990/PYProgramServiceRevenueAmt01640567
IRS990/PYRevenuesLessExpensesAmt096193
IRS990/PYSalariesCompEmpBnftPaidAmt05000
IRS990/PYTotalExpensesAmt01551662
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01647855
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-19521
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0752175
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0496164
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01754374
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01734853
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt01754374
IRS990ScheduleD/TotalRevenuePerForm990Amt01734853
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01734853
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01754374
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WOCNCB IS IN CONTRACT WITH EXECUTIVE DIRECTOR, INC., AN ASSOCIATION MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WOCNCB 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5WOCNCB 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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR THE SELECTION OF THE INDEPENDENT AUDITING FIRM AND OVERSIGHT OF THE AUDIT REVIEW
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02592914
IRS990/TotalAssetsEOYAmt02605646
IRS990/TotalAssetsGrp/BOYAmt02592914
IRS990/TotalAssetsGrp/EOYAmt02605646
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01504423
IRS990/TotalFunctionalExpensesGrp/TotalAmt01754374
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0208663
IRS990/TotalLiabilitiesEOYAmt0240916
IRS990/TotalLiabilitiesGrp/BOYAmt0208663
IRS990/TotalLiabilitiesGrp/EOYAmt0240916
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02384251
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02364730
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01504423
IRS990/TotalProgramServiceRevenueAmt01730047
IRS990/TotalReportableCompFromOrgAmt05000
IRS990/TotalRevenueGrp/ExclusionAmt04021
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01730832
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01734853
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt013
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02592914
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02605646
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt090
IRS990/TravelGrp/ProgramServicesAmt0173702
IRS990/TravelGrp/TotalAmt0173792
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0555 EAST WELLS STREET SUITE 1100
IRS990/USAddress/CityNm0MILWAUKEE
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd053202
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.WOCNCB.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SARAH ERSLEV
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04142898721
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WOUND OSTOMY AND CONTINENCE NURSING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CERTIFICATION BOARD
ReturnHeader/Filer/BusinessNameControlTxt0WOUN
ReturnHeader/Filer/EIN0330392363

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