Liabilities / Assets
20th percentile
Higher debt load relative to assets than 20% of similar nonprofits.
990 • Fiscal year 2015 • EIN 33-0392363
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
20th percentile
Higher debt load relative to assets than 20% of similar nonprofits.
Liabilities / Revenue
19th percentile
Higher debt load relative to revenue than 19% of similar nonprofits.
Net Margin
68th percentile
Higher net margin than 68% of similar nonprofits.
Top Officer Pay
22nd percentile
Higher top officer pay than 22% of similar nonprofits.
Top officer pay equals 0.4% of source-year revenue.
Asset Growth
66th percentile
Faster asset growth than 66% of similar nonprofits.
Revenue Growth
61st percentile
Faster revenue growth than 61% of similar nonprofits.
Assets
Up$1,383,280
Up $96,328 (+7.5%) from 2014
Net Assets
Up$1,356,356
Up $109,359 (+8.8%) from 2014
Liabilities
Down$26,924
Down $13,031 (-33%) from 2014
Revenue
Up$1,350,450
Up $84,657 (+6.7%) from 2014
Expenses
Up$1,241,091
Up $219,214 (+21%) from 2014
Net Income
Down$109,359
Down $134,557 (-55%) from 2014
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $730,411 | $732,478 | ▲ $2,067 |
| Cash and Non-Interest-Bearing Accounts | $421,669 | $506,169 | ▲ $84,500 |
| Accounts Receivable | $95,224 | $78,714 | ▼ $16,510 |
| Prepaid Expenses and Deferred Charges | $32,882 | $60,648 | ▲ $27,766 |
| Intangible Assets | $5,535 | $3,245 | ▼ $2,290 |
| Inventories for Sale or Use | $1,231 | $2,026 | ▲ $795 |
| Total Assets | $1,286,952 | $1,383,280 | ▲ $96,328 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $39,955 | $26,924 | ▼ $13,031 |
| Total Liabilities | $39,955 | $26,924 | ▼ $13,031 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,246,997 | $1,356,356 | ▲ $109,359 |
| Total Net Assets Fund Balance | $1,246,997 | $1,356,356 | ▲ $109,359 |
| Total Liabilities and Net Assets / Fund Balance | $1,286,952 | $1,383,280 | ▲ $96,328 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Laurie L Ellefson | President | PT | $5,000 | $5,000 |
| Name | Title |
|---|---|
| Cathy Reimanis | President Elect |
| Andrea Montgomery-kylie | Board Member |
| Camilla Taylor-terrell | Board Member |
| Chenel Trevellini | Board Member |
| Clay Collins | Board Member |
| Gail Erickson | Board Member |
| Jeannine Thompson | Board Member |
| Jill Trelease | Board Member |
| Phillip Botham | Board Member |
| Lois Fink | Public Member |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Castle Worldwide INC | Exam Development & Administration | 900 PERIMETER PARK DRIVE SUITE G, Morrisville, NC 27560 | $462,726 |
| Executive Director INC | Management | 555 EAST WELLS STREET SUITE 1100, Milwaukee, WI 53202 | $244,976 |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,236,091 |
| Salaries, Compensation, and Employee Benefits | $5,000 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | - | - | - | $244,976 |
| Conferences and Meetings | - | - | - | $139,582 |
| All Other Expenses | - | - | - | $71,251 |
| Advertising | - | - | - | $38,443 |
| Fees for Services Legal | - | - | - | $29,443 |
| Travel | - | - | - | $17,018 |
| Office Expenses | - | - | - | $15,407 |
| Fees for Services Accounting | - | - | - | $6,000 |
| Information Technology | - | - | - | $5,790 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $5,000 |
| Depreciation Depletion | - | - | - | $2,291 |
| Insurance | - | - | - | $1,911 |
| Other Expenses | - | - | - | $719 |
| Total Functional Expenses | $0 | $0 | $0 | $1,241,091 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,241,091 |
| Total Expenses per Audited Statements | $1,241,091 |
| Total Expenses per Form 990 | $1,241,091 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Wocncb is in contract with executive director, inc., an association management company.”
“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.”
“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.”
“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.”
“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.”
“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.”
“The audit committee assumes responsibility for the selection of the independent auditing firm and oversight of the audit review”
“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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 39955 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 26924 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 95224 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 78714 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 38443 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 71251 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | EXECUTIVE DIRECTOR INC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4142766445 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 555 E WELLS STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MILWAUKEE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 53202 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 421669 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 506169 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 5000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 139582 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 462726 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 244976 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 900 PERIMETER PARK DRIVE SUITE G |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 555 EAST WELLS STREET SUITE 1100 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | MORRISVILLE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | MILWAUKEE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | WI |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 27560 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 53202 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | CASTLE WORLDWIDE INC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | EXECUTIVE DIRECTOR INC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | EXAM DEVELOPMENT & ADMINISTRATION |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | MANAGEMENT |
| IRS990/CostOfGoodsSoldAmt | 0 | 7170 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2069 |
| IRS990/CYOtherExpensesAmt | 0 | 1236091 |
| IRS990/CYOtherRevenueAmt | 0 | 19800 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1328581 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 109359 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 5000 |
| IRS990/CYTotalExpensesAmt | 0 | 1241091 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1350450 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 2291 |
| IRS990/Desc | 0 | 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. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6000 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 29443 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 244976 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 25.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 25.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LAURIE L ELLEFSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CATHY REIMANIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JILL TRELEASE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ANDREA MONTGOMERY-KYLIE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CAMILLA TAYLOR-TERRELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | CLAY COLLINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JEANNINE THOMPSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | PHILLIP BOTHAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | GAIL ERICKSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | CHENEL TREVELLINI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | LOIS FINK |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 5000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT ELECT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | PUBLIC MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1994 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1357620 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 26970 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 5790 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1911 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 5535 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 3245 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 1231 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 2026 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 2069 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2069 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1246997 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1356356 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 19800 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 19800 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 15407 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | TESTING FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | COMMITTEES |
| IRS990/OtherExpensesGrp/Desc | 2 | ACCREDITATION AND MEMBE |
| IRS990/OtherExpensesGrp/Desc | 3 | AWARDS AND GRANTS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 632593 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 19025 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 11642 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 719 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 32882 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 60648 |
| IRS990/PrincipalOfficerNm | 0 | LAURIE ELLEFSON |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611430 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611430 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611430 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 611430 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | WOC EXAM FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | PGP FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | SELF ASSESSMENT EXAM F |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | OTHER FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | OTHER PROGRAM SERVICE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1023867 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 205315 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 62370 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 35850 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 1179 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1023867 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 205315 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 62370 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 35850 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 1179 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1458 |
| IRS990/PYOtherExpensesAmt | 0 | 1016877 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1264335 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 243916 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 5000 |
| IRS990/PYTotalExpensesAmt | 0 | 1021877 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1265793 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 109359 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 730411 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 732478 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1241091 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1350450 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1241091 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1350450 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1350450 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1241091 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | WOCNCB IS IN CONTRACT WITH EXECUTIVE DIRECTOR, INC., AN ASSOCIATION MANAGEMENT COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR THE SELECTION OF THE INDEPENDENT AUDITING FIRM AND OVERSIGHT OF THE AUDIT REVIEW |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 2C |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1286952 |
| IRS990/TotalAssetsEOYAmt | 0 | 1383280 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1286952 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1383280 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1241091 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 39955 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 26924 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 39955 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 26924 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1246997 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1356356 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1328581 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 5000 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 2069 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1348381 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1350450 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1286952 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1383280 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 17018 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 1246997 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 1356356 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 555 E WELLS STREET |
| IRS990/USAddress/CityNm | 0 | MILWAUKEE |
| IRS990/USAddress/StateAbbreviationCd | 0 | WI |
| IRS990/USAddress/ZIPCd | 0 | 53202 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 11 |
| IRS990/VotingMembersIndependentCnt | 0 | 10 |
| IRS990/WebsiteAddressTxt | 0 | WWW.WOCNCB.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2016-12-15 16:53:06Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JILL TRELEASE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | FINANCIAL OFFICER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4142898721 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2016-06-22 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WOUND OSTOMY CONTINENCE NURSING |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | CERTIFICATION BOARD |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WOUN |
| ReturnHeader/Filer/EIN | 0 | 330392363 |
| ReturnHeader/Filer/PhoneNum | 0 | 4142898721 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 555 E WELLS STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MILWAUKEE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 53202 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 390747409 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | REILLY PENNER & BENTON LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1233 NORTH MAYFAIR ROAD SUITE 302 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MILWAUKEE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 532263255 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4142717800 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DAVID A GROTKIN |
| ReturnHeader/ReturnTs | 0 | 2016-07-25T14:59:12-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2015-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2015-12-31 |
| ReturnHeader/TaxYr | 0 | 2015 |
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Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.