Civic Intelligence

Upper Shore Workforce Investment Board

EIN 52-1322287 • 501(c)3 • Wye Mills, MD

Profile

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.

PO Box 8Wye Mills, MD 21679

www.uswib.org

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.99x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.15x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

38th percentile

-0.1%

Higher net margin than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

4th percentile

-42%

Faster asset growth than 4% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

15th percentile

-18%

Faster revenue growth than 15% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$289,447

Down $208,743 (-42%) from 2024

Liabilities

Down

$285,466

Down $207,150 (-42%) from 2024

Net Assets

Down

$3,981

Down $1,593 (-29%) from 2024

Revenue

Down

$1,929,350

Down $414,954 (-18%) from 2024

Expenses

Down

$1,930,943

Down $414,954 (-18%) from 2024

Net Income

Flat

-$1,593

Flat from 2024

Trend Graphs

Balance Sheet Trend

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

$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

2025

Assets$289,447
Liabilities$285,466
Net Assets$3,981

Operations Trend

Revenue, expenses, and net income by year, with the latest 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

2025

Revenue$1,929,350
Expenses$1,930,943
Net Income-$1,593

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
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 18, 2025
Return Version
2024v5.2
Gross Receipts
$1,929,350
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$398,200$279,623▼ $118,577
Prepaid Expenses and Deferred Charges$3,617$5,843▲ $2,226
Land, Buildings, and Equipment, Net$5,574$3,981▼ $1,593
Total Assets$498,190$289,447▼ $208,743
Other Assets Total$90,799$0▼ $90,799
Liabilities
Deferred Revenue$471,224$256,219▼ $215,005
Accounts Payable and Accrued Expenses$21,392$20,337▼ $1,055
Other Liabilities$0$8,910▲ $8,910
Total Liabilities$492,616$285,466▼ $207,150
Net Assets / Fund Balance
Net Assets With Donor Restrictions$5,574$3,981▼ $1,593
Total Net Assets Fund Balance$5,574$3,981▼ $1,593
Total Liabilities and Net Assets / Fund Balance$498,190$289,447▼ $208,743

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,981$7,168$11,149
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ellen LafrankieExecutive DirectorFT$76,755$20,854$97,609
Daniel SchneckenburgerFormer Executive DirectorFT$57,140$1,000$58,140

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Chesapeake CollegeTuition And Fees For Training Services1000 COLLEGE DRIVE, Wye Mills, MD 21679$660,943
Chesapeake CollegeFiscal Agent Services1000 COLLEGE DRIVE, Wye Mills, MD 21679$156,398
Revenue and Support

Revenue Composition

Contributions and Grants
$1,929,350
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-1,593

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,929,350
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,929,350
Total Revenue per Form 990
$1,929,350
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$865,070
Grants and Similar Amounts Paid$687,641
Other Expenses$378,232
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$687,641--$687,641
Other Salaries and Wages$418,759$125,546-$544,305
Fees for Services Other$292,740--$292,740
Current Officers, Directors, Trustees, and Key Employees$144,282$11,467-$155,749
Pension Plan Contributions$66,898$32,825-$99,723
Payroll Taxes$43,062$777-$43,839
Occupancy$3,638$26,317-$29,955
Travel$22,976--$22,976
Other Employee Benefits$21,454--$21,454
Office Expenses$14,312--$14,312
Fees for Services Accounting-$9,650-$9,650
Other Expenses$7,006--$7,006
Depreciation Depletion$1,593--$1,593
Total Functional Expenses$1,724,361$206,582$0$1,930,943

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,930,943
Total Expenses per Audited Statements$1,930,943
Total Expenses per Form 990$1,930,943
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$8,910
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
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, dorchester, kent, queen anne's and talbot counties appoint 13 of the 19 board members.

Form 990, Part VI, Section B, Line 11B

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 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 disclose the fact, in writing to the board chairman as soon as the potential conflict of interest 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

The upper shore workforce investment board (uswib) has entered into a fiscal administrative agency agreement with the 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 wioa 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

Filer Name
Upper Shore Workforce Investment Board
EIN
52-1322287
Phone
4108275816
Address
PO BOX 8, WYE MILLS, MD 21679

Signing Officer

Name
Ellen Lafrankie
Title
Executive Director
Phone
4108275816
Signed
2025-12-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ellen Lafrankie
Formed
1984
Legal Domicile
Md
Voting Board Members
19
Independent Board Members
19
Employees
12
Volunteers
19

Preparer

Firm
Pks & Company Pa
Address
1801 SWEETBAY DRIVE, SALISBURY, MD 21804
Preparer
James D Maybury CPA
Phone
4105465600
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Consultants: program service expenses 292,740. Management and general expenses 0. Fundraising expenses 0. Total expenses 292,740.

Form 990, Part XII, Line 2C

The board of directors oversee the independent audit and financial information

Financial Statement Notes

PART X, LINE 2:

Uswib accounts for uncertainty in income taxes using a recognition threshold of more-likely-than-not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold is met. Management determined there were no tax uncertainties that met the recognition threshold.

Raw XML AppendixShowing 400 of 502 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/ActivityOrMissionDesc0PROVIDES JOB TRAINING TO DEVELOP OR ENHANCE SKILLS FOR ENTRY OR RE-ENTRY INTO THE WORKFORCE.
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IRS990/Desc0THE UPPER SHORE WORKFORCE INVESTMENT BOARD PROVIDES CAREER AND TRAINING SERVICES TO ECONOMICALLY DISADVANTAGED ADULTS, DISLOCATED WORKERS AND ECONOMICALLY DISADVANTAGED YOUTH PARTICIPANTS. THE UPPER SHORE WORKFORCE INVESTMENT BOARD MET OR EXCEEDED ALL UNITED STATES DEPARTMENT OF LABOR PERFORMANCE STANDARDS RELATED TO THE PERCENTAGE OF PARTICIPANTS WHO GOT A JOB, KEPT A JOB, EARNED A CREDENTIAL AND EARNED A PAYCHECK.THE UPPER SHORE WORKFORCE INVESTMENT BOARD CONTINUED THE IMPLEMENTATION OF THE WORKFORCE INNOVATION AND OPPORTUNITY ACT IN THE MARYLAND COUNTIES - CAROLINE, DORCHESTER, KENT, QUEEN ANNE'S AND TALBOT.
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IRS990/Form990PartVIISectionAGrp/PersonNm7JAMES CUTTER
IRS990/Form990PartVIISectionAGrp/PersonNm8ERIC KUSTER
IRS990/Form990PartVIISectionAGrp/PersonNm9SCOTT WARNER
IRS990/Form990PartVIISectionAGrp/PersonNm10LIZA GOETZ
IRS990/Form990PartVIISectionAGrp/PersonNm11ADAM TOLLEY
IRS990/Form990PartVIISectionAGrp/PersonNm12JENIFER DUBOSQ
IRS990/Form990PartVIISectionAGrp/PersonNm13DAN LESSARD
IRS990/Form990PartVIISectionAGrp/PersonNm14BEVERLY CHURCHILL
IRS990/Form990PartVIISectionAGrp/PersonNm15WILLIAM CHRISTOPHER
IRS990/Form990PartVIISectionAGrp/PersonNm16DR JAMES BELL
IRS990/Form990PartVIISectionAGrp/PersonNm17TERENDA THOMAS
IRS990/Form990PartVIISectionAGrp/PersonNm18MATTHEW TEFFEAU
IRS990/Form990PartVIISectionAGrp/PersonNm19ELLEN LAFRANKIE
IRS990/Form990PartVIISectionAGrp/PersonNm20DANIEL SCHNECKENBURGER
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IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20FORMER EXECUTIVE DIRECTOR
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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.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0USWIB ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD IS MET. MANAGEMENT DETERMINED THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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