Civic Intelligence

Upper Shore Workforce Investment Board Inc.

990 • Fiscal year 2014 • EIN 52-1322287

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 10, 2014

PO Box 821679-0008

(410) 822-1716

Siviq Scores

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

Liabilities / Assets

89th percentile

0.90x

Higher debt load relative to assets than 89% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

62nd percentile

0.21x

Higher debt load relative to revenue than 62% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

35th percentile

-1.7%

Higher net margin than 35% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

76th percentile

$116,549

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

61st percentile

5.6%

Faster asset growth than 61% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

31st percentile

-3.2%

Faster revenue growth than 31% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2014

Assets

Up

$394,558

Up $20,758 (+5.6%) from 2013

Net Assets

Down

$38,439

Down $28,829 (-43%) from 2013

Liabilities

Up

$356,119

Up $49,587 (+16%) from 2013

Revenue

$1,734,084

No earlier filing loaded for comparison.

Expenses

Up

$1,762,913

Up $195,803 (+12%) from 2013

Net Income

-$28,829

No earlier filing loaded for comparison.

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 2011: $505,668Liabilities 2011: $380,744Net Assets 2011: $124,9242011Assets 2012: $557,774Liabilities 2012: $461,678Net Assets 2012: $96,0962012Assets 2013: $373,800Liabilities 2013: $306,532Net Assets 2013: $67,2682013Assets 2014: $394,558Liabilities 2014: $356,119Net Assets 2014: $38,4392014Assets 2015: $318,801Liabilities 2015: $309,191Net Assets 2015: $9,6102015Assets 2016: $265,848Liabilities 2016: $265,848Net Assets 2016: $02016Assets 2017: $347,453Liabilities 2017: $347,453Net Assets 2017: $02017Assets 2018: $458,766Liabilities 2018: $458,766Net Assets 2018: $02018Assets 2019: $366,720Liabilities 2019: $366,720Net Assets 2019: $02019Assets 2020: $207,141Liabilities 2020: $110,486Net Assets 2020: $96,6552020Assets 2021: $432,022Liabilities 2021: $381,089Net Assets 2021: $50,9332021Assets 2022: $1,379,162Liabilities 2022: $1,341,786Net Assets 2022: $37,3762022Assets 2023: $613,113Liabilities 2023: $605,946Net Assets 2023: $7,1672023Assets 2024: $498,190Liabilities 2024: $492,616Net Assets 2024: $5,5742024Assets 2025: $289,447Liabilities 2025: $285,466Net Assets 2025: $3,9812025

Highlighted filing

2014

Assets$394,558
Liabilities$356,119
Net Assets$38,439

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,993,371Expenses 2011: $2,022,200Net Income 2011: -$28,8292011Revenue 2012: $1,850,853Expenses 2012: $1,879,681Net Income 2012: -$28,8282012Expenses 2013: $1,567,1102013Revenue 2014: $1,734,084Expenses 2014: $1,762,913Net Income 2014: -$28,8292014Revenue 2015: $1,524,391Expenses 2015: $1,553,220Net Income 2015: -$28,8292015Revenue 2016: $1,197,878Expenses 2016: $1,207,488Net Income 2016: -$9,6102016Revenue 2017: $1,409,622Expenses 2017: $1,409,622Net Income 2017: $02017Revenue 2018: $1,681,809Expenses 2018: $1,681,809Net Income 2018: $02018Revenue 2019: $1,565,792Expenses 2019: $1,565,792Net Income 2019: $02019Revenue 2020: $1,496,291Expenses 2020: $1,399,636Net Income 2020: $96,6552020Revenue 2021: $1,274,710Expenses 2021: $1,320,432Net Income 2021: -$45,7222021Revenue 2022: $2,157,636Expenses 2022: $2,171,193Net Income 2022: -$13,5572022Revenue 2023: $2,658,539Expenses 2023: $2,688,748Net Income 2023: -$30,2092023Revenue 2024: $2,344,304Expenses 2024: $2,345,897Net Income 2024: -$1,5932024Revenue 2025: $1,929,350Expenses 2025: $1,930,943Net Income 2025: -$1,5932025

Highlighted filing

2014

Revenue$1,734,084
Expenses$1,762,913
Net Income-$28,829
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 10, 2014
Return Version
2013v3.0
Gross Receipts
$1,734,084
Mission and Program Overview

Mission

Our mission is to prepare people for training and prepare people for work. We are committed to assisting employers with occupational training that addresses jobs in demand.

Provides job training to develop or enhance skills for entry or re-entry into the workforce.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$306,532$356,119▲ $49,587
Land, Buildings, and Equipment, Net$67,268$38,439▼ $28,829
Total Assets$373,800$394,558▲ $20,758
Liabilities
Other Liabilities$228,431$270,114▲ $41,683
Deferred Revenue$58,032$68,900▲ $10,868
Accounts Payable and Accrued Expenses$20,069$17,105▼ $2,964
Total Liabilities$306,532$356,119▲ $49,587
Net Assets / Fund Balance
Temporarily Rstr Net Assets$67,268$38,439▼ $28,829
Total Net Assets Fund Balance$67,268$38,439▼ $28,829
Total Liabilities and Net Assets / Fund Balance$373,800$394,558▲ $20,758

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$38,439$163,361$201,800
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel P Mcdermott SrExecutive DirectorFT$88,320$28,229$116,549

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,734,084
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-28,829

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,734,084
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,734,084
Total Revenue per Form 990
$1,734,084
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$710,119
Grants and Similar Amounts Paid$674,909
Other Expenses$377,885
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$674,909--$674,909
Other Salaries and Wages$324,478$62,666-$387,144
Fees for Services Other$118,900--$118,900
Current Officers, Directors, Trustees, and Key Employees$102,056$14,493-$116,549
Other Employee Benefits$113,904$802-$114,706
Fees for Services Management$113,815--$113,815
Pension Plan Contributions$56,855$400-$57,255
Occupancy$17,749$17,316-$35,065
Payroll Taxes$34,224$241-$34,465
Depreciation Depletion$28,829--$28,829
Office Expenses$21,171--$21,171
Travel$15,601--$15,601
Fees for Services Accounting-$7,500-$7,500
Insurance$3,029--$3,029
Other Expenses$682$10,397-$682
All Other Expenses$496--$496
Total Functional Expenses$1,649,098$113,815$0$1,762,913

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,762,913
Total Expenses per Audited Statements$1,762,913
Total Expenses per Form 990$1,762,913
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Fiscal Agent$270,114
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

The county councils and commissions of caroline, dorchest, kent, queen anne's and talbot counties appoint 17 of the 23 board members.

Form 990, Part VI, Section B, Line 11

The form 990 is first reviewed by the executive director. Once the executive director has approved the first draft, all board members receive a copy of the return before the return is submitted to the irs.

Form 990, Part VI, Section B, Line 12C

The organization's conflict of interest policy is as follows: no employee, officer or agent of the grantee or subgrantee shall participate in selection, or in the award or administration of a contract supported by federal funds if a conflict of interest, real or apparent, would be involved. Such conflict would arise when: (i) the employee, officer or agent (ii) any member of his or her immediate family (iii) his or her partner, or (iv) an organization which employs, or is about to employ, any of the above, had a financial or other interest in the firm selected for an award. Any board member, with a potential or actual conflict of interest, must dislose that fact, in writing to the board chairman as soon as the potential conflict is discovered and, to the extent possible, before the agenda for a meeting involving the matter at issue is prepared. If it should be determined during a meeting that a conflict of interest exists, the board member must verbally declare such conflict of interest, such declaration must be clearly noted in the minutes, and such board member must excuse him/herself from the remainder of the discussion and the voting.

Form 990, Part VI, Section B, Line 15A

Upper shore workforce investment board (uswib) has entered into a fiscal administrative agency agreement with chesapeake college (the administrative entity). The executive director shall execute a contract of employment with the administrative entity. The terms of the contract shall be approved by both the administrative entity and uswib. The executive director shall be provided the same benefits provided to similarly situated employees of the administrative entity. The board reserves full authority to determine salary, bonus or other compensation, vacation and other benefits subject to compliance with applicable laws and regulations and the terms of any benefit plans sponsored by the administrative entity. The executive director shall be eligible to participate in one of the retirement programs offered by the administrative entity, provided that the expenses of such participation shall be paid either by the executive director or from the uswib's approved budget. The organization conducted a poll of other wia areas to help determine the executive director's salary. The organization has no influence on any other employee's salary.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy, and any financial statements are made available to the public upon request.

Filing and Contact Details

Filer

EIN
52-1322287
Phone
4108221716

Signing Officer

Name
Daniel P Mcdermott Sr
Title
Executive Director
Phone
4108221716
Signed
2014-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel P Mcdermott Sr
Formed
1984
Legal Domicile
Md
Voting Board Members
19
Independent Board Members
19
Employees
0
Volunteers
23

Preparer

Preparer
Julius Green CPA Jd
Phone
2159720701
Supplemental Narrative

Additional Explanations

FORM 990, PART V, LINE 1A:

Upper shore workforce investment board (uswib) has entered into a fiscal administrative agency agreement with chesapeake college, whereby the college provides various administrative and financial services to uswib including the filing of all 1099-misc forms.

Financial Statement Notes

PART X, LINE 2:

Uswib is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. Uswib complies with asc 740-10, which establishes a threshold for determining when an income tax benefit of a tax position can be recognized. Under asc 740-10, a tax position includes, among other things, (a) a decision not to file a tax return, (b) an allocation or a shift of income between jurisdictions, (c) the characterization of income or a decision to exclude reporting taxable income in a tax return, (d) a decision to classify a transaction, entity, or other position in a tax return as tax exempt, and (e) an entity's status, including its status as a tax-exempt not-for-profit entity. Based on its interpretation of the requirements of asc 740-10, management believes that uswib has no uncertain tax positions that qualify for either recognition or disclosure. Uswib believes they are no longer subject to income tax examinations for years prior to 2011.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
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IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19EXECUTIVE DIRECTOR
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IRS990/FormationYr01984
IRS990/FormerOfcrEmployeesListedInd00
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IRS990/FSAuditedInd01
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IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/IndependentAuditFinclStmtInd01
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IRS990/IRPDocumentCnt00
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IRS990/LegalDomicileStateCd0MD
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0OUR MISSION IS TO PREPARE PEOPLE FOR TRAINING AND PREPARE PEOPLE FOR WORK. WE ARE COMMITTED TO ASSISTING EMPLOYERS WITH OCCUPATIONAL TRAINING THAT ADDRESSES JOBS IN DEMAND.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt038439
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt017316
IRS990/OccupancyGrp/ProgramServicesAmt017749
IRS990/OccupancyGrp/TotalAmt035065
IRS990/OfficeExpensesGrp/ProgramServicesAmt021171
IRS990/OfficeExpensesGrp/TotalAmt021171
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0802
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt0114706
IRS990/OtherExpensesGrp/Desc0INDIRECT COSTS
IRS990/OtherExpensesGrp/Desc1TRAINING SERVICES
IRS990/OtherExpensesGrp/Desc2AWARDS
IRS990/OtherExpensesGrp/Desc3DUES/SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt010397
IRS990/OtherExpensesGrp/ProgramServicesAmt010254
IRS990/OtherExpensesGrp/ProgramServicesAmt110100
IRS990/OtherExpensesGrp/ProgramServicesAmt22046
IRS990/OtherExpensesGrp/ProgramServicesAmt3682
IRS990/OtherExpensesGrp/TotalAmt020651
IRS990/OtherExpensesGrp/TotalAmt110100
IRS990/OtherExpensesGrp/TotalAmt22046
IRS990/OtherExpensesGrp/TotalAmt3682
IRS990/OtherLiabilitiesGrp/BOYAmt0228431
IRS990/OtherLiabilitiesGrp/EOYAmt0270114
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IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0241
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IRS990/PayrollTaxesGrp/TotalAmt034465
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0400
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IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DANIEL P MCDERMOTT SR
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IRS990/ProhibitedTaxShelterTransInd00
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IRS990/PYOtherRevenueAmt00
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IRS990/PYTotalProfFndrsngExpnsAmt00
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IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
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IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01734084
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01538282
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01850853
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01993371
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02125541
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt09242131
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportPY170Pct01.00000
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01734084
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01538282
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01850853
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01993371
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02125541
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09242131
IRS990ScheduleA/TotalSupportAmt09242131
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt038439
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0163361
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0201800
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01762913
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0270114
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO FISCAL AGENT
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01734084
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0USWIB IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. USWIB COMPLIES WITH ASC 740-10, WHICH ESTABLISHES A THRESHOLD FOR DETERMINING WHEN AN INCOME TAX BENEFIT OF A TAX POSITION CAN BE RECOGNIZED. UNDER ASC 740-10, A TAX POSITION INCLUDES, AMONG OTHER THINGS, (A) A DECISION NOT TO FILE A TAX RETURN, (B) AN ALLOCATION OR A SHIFT OF INCOME BETWEEN JURISDICTIONS, (C) THE CHARACTERIZATION OF INCOME OR A DECISION TO EXCLUDE REPORTING TAXABLE INCOME IN A TAX RETURN, (D) A DECISION TO CLASSIFY A TRANSACTION, ENTITY, OR OTHER POSITION IN A TAX RETURN AS TAX EXEMPT, AND (E) AN ENTITY'S STATUS, INCLUDING ITS STATUS AS A TAX-EXEMPT NOT-FOR-PROFIT ENTITY. BASED ON ITS INTERPRETATION OF THE REQUIREMENTS OF ASC 740-10, MANAGEMENT BELIEVES THAT USWIB HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE. USWIB BELIEVES THEY ARE NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2011.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt01762913
IRS990ScheduleD/TotalLiabilityAmt0270114
IRS990ScheduleD/TotalRevenuePerForm990Amt01734084
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01734084
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01762913
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0674909
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0THE USWIB IMPLEMENTS JOB TRAINING GRANTS AND CONTRACTS WHICH ARE FUNDED THROUGH THE WORKFORCE INVESTMENT BOARD ACT OF 1998
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0334
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE USWIB USES THE MARYLAND WORKFORCE EXCHANGE, WHICH IS A DATABASE SET UP BY THE MARYLAND DEPARTMENT OF LABOR, LICENSING, AND REGULATION, TO MONITOR BOTH QUALITATIVE AND QUANTITATIVE DATA RELATED TO THE FEDERAL GRANTS THAT ARE ADMINISTERED BY THE MARYLAND DEPARTMENT OF LABOR AND PASSED THROUGH TO THE USWIB. IN ADDITION, A FISCAL AGENT (CHESAPEAKE COLLEGE) MAINTAINS THE BOOKS OF THE USWIB AND IS ACTIVELY INVOLVED IN THE GRANT MONITORING PROCESS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0UPPER SHORE WORKFORCE INVESTMENT BOARD (USWIB) HAS ENTERED INTO A FISCAL ADMINISTRATIVE AGENCY AGREEMENT WITH CHESAPEAKE COLLEGE, WHEREBY THE COLLEGE PROVIDES VARIOUS ADMINISTRATIVE AND FINANCIAL SERVICES TO USWIB INCLUDING THE FILING OF ALL 1099-MISC FORMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE COUNTY COUNCILS AND COMMISSIONS OF CAROLINE, DORCHEST, KENT, QUEEN ANNE'S AND TALBOT COUNTIES APPOINT 17 OF THE 23 BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS FIRST REVIEWED BY THE EXECUTIVE DIRECTOR. ONCE THE EXECUTIVE DIRECTOR HAS APPROVED THE FIRST DRAFT, ALL BOARD MEMBERS RECEIVE A COPY OF THE RETURN BEFORE THE RETURN IS SUBMITTED TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS AS FOLLOWS: NO EMPLOYEE, OFFICER OR AGENT OF THE GRANTEE OR SUBGRANTEE SHALL PARTICIPATE IN SELECTION, OR IN THE AWARD OR ADMINISTRATION OF A CONTRACT SUPPORTED BY FEDERAL FUNDS IF A CONFLICT OF INTEREST, REAL OR APPARENT, WOULD BE INVOLVED. SUCH CONFLICT WOULD ARISE WHEN: (I) THE EMPLOYEE, OFFICER OR AGENT (II) ANY MEMBER OF HIS OR HER IMMEDIATE FAMILY (III) HIS OR HER PARTNER, OR (IV) AN ORGANIZATION WHICH EMPLOYS, OR IS ABOUT TO EMPLOY, ANY OF THE ABOVE, HAD A FINANCIAL OR OTHER INTEREST IN THE FIRM SELECTED FOR AN AWARD. ANY BOARD MEMBER, WITH A POTENTIAL OR ACTUAL CONFLICT OF INTEREST, MUST DISLOSE THAT FACT, IN WRITING TO THE BOARD CHAIRMAN AS SOON AS THE POTENTIAL CONFLICT IS DISCOVERED AND, TO THE EXTENT POSSIBLE, BEFORE THE AGENDA FOR A MEETING INVOLVING THE MATTER AT ISSUE IS PREPARED. IF IT SHOULD BE DETERMINED DURING A MEETING THAT A CONFLICT OF INTEREST EXISTS, THE BOARD MEMBER MUST VERBALLY DECLARE SUCH CONFLICT OF INTEREST, SUCH DECLARATION MUST BE CLEARLY NOTED IN THE MINUTES, AND SUCH BOARD MEMBER MUST EXCUSE HIM/HERSELF FROM THE REMAINDER OF THE DISCUSSION AND THE VOTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPPER SHORE WORKFORCE INVESTMENT BOARD (USWIB) HAS ENTERED INTO A FISCAL ADMINISTRATIVE AGENCY AGREEMENT WITH CHESAPEAKE COLLEGE (THE ADMINISTRATIVE ENTITY). THE EXECUTIVE DIRECTOR SHALL EXECUTE A CONTRACT OF EMPLOYMENT WITH THE ADMINISTRATIVE ENTITY. THE TERMS OF THE CONTRACT SHALL BE APPROVED BY BOTH THE ADMINISTRATIVE ENTITY AND USWIB. THE EXECUTIVE DIRECTOR SHALL BE PROVIDED THE SAME BENEFITS PROVIDED TO SIMILARLY SITUATED EMPLOYEES OF THE ADMINISTRATIVE ENTITY. THE BOARD RESERVES FULL AUTHORITY TO DETERMINE SALARY, BONUS OR OTHER COMPENSATION, VACATION AND OTHER BENEFITS SUBJECT TO COMPLIANCE WITH APPLICABLE LAWS AND REGULATIONS AND THE TERMS OF ANY BENEFIT PLANS SPONSORED BY THE ADMINISTRATIVE ENTITY. THE EXECUTIVE DIRECTOR SHALL BE ELIGIBLE TO PARTICIPATE IN ONE OF THE RETIREMENT PROGRAMS OFFERED BY THE ADMINISTRATIVE ENTITY, PROVIDED THAT THE EXPENSES OF SUCH PARTICIPATION SHALL BE PAID EITHER BY THE EXECUTIVE DIRECTOR OR FROM THE USWIB'S APPROVED BUDGET. THE ORGANIZATION CONDUCTED A POLL OF OTHER WIA AREAS TO HELP DETERMINE THE EXECUTIVE DIRECTOR'S SALARY. THE ORGANIZATION HAS NO INFLUENCE ON ANY OTHER EMPLOYEE'S SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND ANY FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART V, LINE 1A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.29$0.29$0.00$1.93$1.93$0.00
2024Detailed filing. Detailed filing data is available for this year.$0.50$0.49$0.01$2.34$2.35$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.61$0.61$0.01$2.66$2.69$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.38$1.34$0.04$2.16$2.17$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.38$0.05$1.27$1.32$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.21$0.11$0.10$1.50$1.40$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.37$0.37$0.00$1.57$1.57$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.46$0.46$0.00$1.68$1.68$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.35$0.35$0.00$1.41$1.41$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.27$0.27$0.00$1.20$1.21$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.32$0.31$0.01$1.52$1.55$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.39$0.36$0.04$1.73$1.76$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.31$0.07$1.57
2012Summary only. Only limited summary data is available for this year.$0.56$0.46$0.10$1.85$1.88$0.03
2011Summary only. Only limited summary data is available for this year.$0.51$0.38$0.12$1.99$2.02$0.03