Civic Intelligence

Wci Inc

990 • Fiscal year 2024 • EIN 56-0680992

Jan 01, 2024 to Dec 31, 2024 • Filed on Jun 16, 2025

Two Town Square Blvd 370Asheville, NC 28803

(828) 667-3311

Siviq Scores

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

Liabilities / Assets

85th percentile

0.51x

Higher debt load relative to assets than 85% of similar nonprofits.

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

Liabilities / Revenue

80th percentile

0.46x

Higher debt load relative to revenue than 80% of similar nonprofits.

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

Net Margin

12th percentile

-10%

Higher net margin than 12% of similar nonprofits.

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

Top Officer Pay

93rd percentile

$368,148

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 32.9% of source-year revenue.

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

Asset Growth

23rd percentile

-3.3%

Faster asset growth than 23% of similar nonprofits.

2024 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

11th percentile

-12%

Faster revenue growth than 11% of similar nonprofits.

2024 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$999,743

Down $34,382 (-3.3%) from 2023

Net Assets

Down

$487,252

Down $122,153 (-20%) from 2023

Liabilities

Up

$512,491

Up $87,771 (+21%) from 2023

Revenue

Down

$1,117,636

Down $151,734 (-12%) from 2023

Expenses

Down

$1,234,209

Down $201,636 (-14%) from 2023

Net Income

Up

-$116,573

Up $49,902 (+30%) from 2023

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $1,007,814Liabilities 2010: $391,483Net Assets 2010: $616,3312010Assets 2011: $941,792Liabilities 2011: $303,944Net Assets 2011: $637,8482011Assets 2012: $1,036,003Liabilities 2012: $282,229Net Assets 2012: $753,7742012Assets 2013: $926,445Liabilities 2013: $216,454Net Assets 2013: $709,9912013Assets 2014: $1,002,752Liabilities 2014: $205,265Net Assets 2014: $797,4872014Assets 2015: $1,024,833Liabilities 2015: $187,388Net Assets 2015: $837,4452015Assets 2016: $1,161,968Liabilities 2016: $243,351Net Assets 2016: $918,6172016Assets 2017: $1,154,972Liabilities 2017: $199,135Net Assets 2017: $955,8372017Assets 2018: $995,845Liabilities 2018: $226,400Net Assets 2018: $769,4452018Assets 2019: $781,321Liabilities 2019: $263,549Net Assets 2019: $517,7722019Assets 2020: $944,945Liabilities 2020: $320,093Net Assets 2020: $624,8522020Assets 2021: $1,059,158Liabilities 2021: $341,545Net Assets 2021: $717,6132021Assets 2022: $1,115,337Liabilities 2022: $359,990Net Assets 2022: $755,3472022Assets 2023: $1,034,125Liabilities 2023: $424,720Net Assets 2023: $609,4052023Assets 2024: $999,743Liabilities 2024: $512,491Net Assets 2024: $487,2522024

Highlighted filing

2024

Assets$999,743
Liabilities$512,491
Net Assets$487,252

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,383,5922010Expenses 2011: $1,342,8102011Expenses 2012: $1,596,1882012Revenue 2013: $1,394,227Expenses 2013: $1,438,010Net Income 2013: -$43,7832013Revenue 2014: $1,397,566Expenses 2014: $1,310,070Net Income 2014: $87,4962014Revenue 2015: $1,285,689Expenses 2015: $1,245,731Net Income 2015: $39,9582015Revenue 2016: $1,588,443Expenses 2016: $1,512,182Net Income 2016: $76,2612016Revenue 2017: $1,385,794Expenses 2017: $1,372,688Net Income 2017: $13,1062017Revenue 2018: $1,228,708Expenses 2018: $1,405,320Net Income 2018: -$176,6122018Revenue 2019: $1,187,624Expenses 2019: $1,344,753Net Income 2019: -$157,1292019Revenue 2020: $1,105,205Expenses 2020: $1,012,863Net Income 2020: $92,3422020Revenue 2021: $1,186,952Expenses 2021: $1,110,238Net Income 2021: $76,7142021Revenue 2022: $1,314,484Expenses 2022: $1,245,494Net Income 2022: $68,9902022Revenue 2023: $1,269,370Expenses 2023: $1,435,845Net Income 2023: -$166,4752023Revenue 2024: $1,117,636Expenses 2024: $1,234,209Net Income 2024: -$116,5732024

Highlighted filing

2024

Revenue$1,117,636
Expenses$1,234,209
Net Income-$116,573
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 16, 2025
Return Version
2024v5.1
Gross Receipts
$1,126,965
Mission and Program Overview

Mission

To help employers develop positive employee/employer relationships.

Wci, inc is a membership organization created to further and protect the interests of industrial and commercial enterprises within their areas of operation; to encourage friendly cooperation between employers and employees; and to sponsor educational programs designed to promote a clear understanding of the problems confronting business and industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$276,147$295,130▲ $18,983
Savings and Temporary Cash Investments$353,599$248,835▼ $104,764
Cash and Non-Interest-Bearing Accounts$323,002$169,849▼ $153,153
Accounts Receivable$18,329$60,340▲ $42,011
Prepaid Expenses and Deferred Charges$29,389$24,828▼ $4,561
Other Notes and Loans Receivable, Net$19,751--
Land, Buildings, and Equipment, Net$13,880$5,511▼ $8,369
Total Assets$1,034,125$999,743▼ $34,382
Other Assets Total$28$195,250▲ $195,222
Liabilities
Other Liabilities$0$212,922▲ $212,922
Mortgage Notes Payable Secured by Investment Property$149,302$144,943▼ $4,359
Accounts Payable and Accrued Expenses$239,236$137,445▼ $101,791
Deferred Revenue$36,182$17,181▼ $19,001
Total Liabilities$424,720$512,491▲ $87,771
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$609,405$487,252▼ $122,153
Total Net Assets Fund Balance$609,405$487,252▼ $122,153
Total Liabilities and Net Assets / Fund Balance$1,034,125$999,743▼ $34,382

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,755$141,623$143,378
Other Land Buildings$0$86,538$86,538
Leasehold Improvements$3,756$751$4,507
Other Assets Org$195,250--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Fredrick ReesePresidentFT$232,983$135,165$368,148
Terry ChildersReg MgrFT$149,535$15,436$164,971

Board Members and Trustees

NameTitle
W Louis Bissette JrChairman
Brandon NuddDirector
Jesse PopeDirector
Necannady IiiDirector
Ronald SessionsDirector
Ronnie HollmanDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$591,346
Program Service Revenue
$522,512
Investment Income
$4,226
Other Revenue
$-448
Change in Net Assets
$-116,573

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,117,511
Revenue Not Reported on Financial Statements
$125
Revenue Not Reported on Form 990
$340,414
Total Revenue per Audited Statements
$1,457,925
Total Revenue per Form 990
$1,117,636
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$768,564
Other Expenses$465,645
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$368,147--$368,147
Other Salaries and Wages$279,125--$279,125
All Other Expenses$41,194$63,843-$105,037
Insurance-$89,725-$89,725
Payroll Taxes$69,535--$69,535
Pension Plan Contributions$51,757--$51,757
Travel$39,001--$39,001
Conferences and Meetings$36,116--$36,116
Fees for Services Legal-$26,416-$26,416
Other Expenses$22,099$26,742-$22,099
Occupancy-$21,335-$21,335
Office Expenses-$14,798-$14,798
Fees for Services Accounting-$14,500-$14,500
Interest$4,041--$4,041
Advertising-$3,541-$3,541
Depreciation Depletion$1,310--$1,310
Fees for Services Management$125--$125
Fees for Services Other$74--$74
Total Functional Expenses$973,309$260,900$0$1,234,209

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,552,346
Total Expenses per Form 990$1,234,209
Expenses per Audited Statements$1,234,084
Expenses Not Reported on Form 990$318,262
Expenses Not Reported on Financial Statements$125
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
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$141,777
Current Operating Lease Liabilities$54,165
Loan From Wci Employers Choice$16,980
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The form 990 and attached schedules are presented to the board of directors prior to filing the return.

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

Possible conflicts are discussed during board meetings and abstention is required where a conflict exists. Those with conflicts, do not vote.

Form 990, Part VI, Section B, Line 15

An outside organization was engaged in 2009 to prepare a survey of ceo salaries in the exempt organization industry. For others, state and national wage and salary surveys are utilized.

Form 990, Part VI, Section C, Line 18

Organization has all documents in the primary office in a binder for public inspection.

Form 990, Part VI, Section C, Line 19

Organization has all documents in the primary office in a binder for public inspection.

Filing and Contact Details

Filer

Filer Name
Wci Inc
EIN
56-0680992
Phone
8286673311
Address
TWO TOWN SQUARE BLVD 370, ASHEVILLE, NC 28803

Signing Officer

Name
Fredrick Reese
Title
President/CEO
Phone
8286673311
Signed
2025-06-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Fredrick Reese
Formed
1959
Legal Domicile
Nc
Voting Board Members
7
Independent Board Members
6
Employees
12
Volunteers
0

Preparer

Firm
Davidson Holland Whitesell & Co Pllc
Address
209 13TH AVE PLACE NW SUITE 200, HICKORY, NC 28601
Preparer
Matthew Mckinney
Phone
8283222070
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Telephone and utilities : program service expenses 0. Management and general expenses 21,110. Fundraising expenses 0. Total expenses 21,110. Dues and subscriptions : program service expenses 0. Management and general expenses 18,930. Fundraising expenses 0. Total expenses 18,930. Miscellaneous : program service expenses 17,463. Management and general expenses 0. Fundraising expenses 0. Total expenses 17,463. Contributions : program service expenses 0. Management and general expenses 11,486. Fundraising expenses 0. Total expenses 11,486. Other taxes and licenses : program service expenses 0. Management and general expenses 10,104. Fundraising expenses 0. Total expenses 10,104. Bank fees : program service expenses 7,958. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,958. Repairs and maintenance : program service expenses 7,834. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,834. Auto expenses : program service expenses 6,143. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,143. Postage : program service expenses 0. Management and general expenses 2,213. Fundraising expenses 0. Total expenses 2,213. In-kind services : program service expenses 940. Management and general expenses 0. Fundraising expenses 0. Total expenses 940. Training : program service expenses 856. Management and general expenses 0. Fundraising expenses 0. Total expenses 856.

FORM 990, PART XI, LINE 9:

Py income tax payable 9,000. Nc workforce net income / loss -33,563.

Form 990, Part XII, Line 2C, Audit Oversight/selection of Indepedent Acct

Process has not changed since the prior year.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from income taxes as defined in internal revenue code section 501 (c)(6) and is classified by the internal revenue service as other than a private foundation. The organization has implemented the accounting requirements associated with uncertainty in income taxes using the provisions of financial accounting standards board asc 740, income taxes. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more-likely-than-not the positions will be sustained upon examination by the tax authorities. It also provides guidance for derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. As of the end of the current and prior years, the organization has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements and recognized no such interest or penalties during these years. The company files income tax returns in the u.s. Federal jurisdiction and various state jurisdictions. The company is no longer subject to u.s. Federal or state income tax examinations by tax authorities for the years before 2009.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Receipts from affiliate on consolidated financials not reported on 990. 223,288. Receipts from affiliate on consolidated financials not reported on 990. 98,143.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Disbursements from affiliate on consolidated financials not reported on 990. 186,556. Disbursements from affiliate on consolidated financials not reported on 990. 131,706.

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IRS990/MissionDesc0TO HELP EMPLOYERS DEVELOP POSITIVE EMPLOYEE/EMPLOYER RELATIONSHIPS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0149302
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0144943
IRS990/NetAssetsOrFundBalancesBOYAmt0609405
IRS990/NetAssetsOrFundBalancesEOYAmt0487252
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-9329
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-9329
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt018983
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0609405
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0487252
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt021335
IRS990/OccupancyGrp/TotalAmt021335
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt014798
IRS990/OfficeExpensesGrp/TotalAmt014798
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt028
IRS990/OtherAssetsTotalGrp/EOYAmt0195250
IRS990/OtherChangesInNetAssetsAmt0-24563
IRS990/OtherExpensesGrp/Desc0CONTRACT LABOR
IRS990/OtherExpensesGrp/Desc1BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/Desc2MEALS AND ENTERTAINMENT
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt026742
IRS990/OtherExpensesGrp/ProgramServicesAmt034847
IRS990/OtherExpensesGrp/ProgramServicesAmt125938
IRS990/OtherExpensesGrp/ProgramServicesAmt222099
IRS990/OtherExpensesGrp/TotalAmt034847
IRS990/OtherExpensesGrp/TotalAmt126742
IRS990/OtherExpensesGrp/TotalAmt225938
IRS990/OtherExpensesGrp/TotalAmt322099
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt0212922
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt0-448
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0-448
IRS990/OtherRevenueTotalAmt0-448
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0279125
IRS990/OtherSalariesAndWagesGrp/TotalAmt0279125
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt019751
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt069535
IRS990/PayrollTaxesGrp/TotalAmt069535
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt051757
IRS990/PensionPlanContributionsGrp/TotalAmt051757
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt029389
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt024828
IRS990/PrincipalOfficerNm0FREDRICK REESE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SVC REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0428114
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0428114
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0640764
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt020635
IRS990/PYOtherExpensesAmt0577924
IRS990/PYOtherRevenueAmt0125
IRS990/PYProgramServiceRevenueAmt0607846
IRS990/PYRevenuesLessExpensesAmt0-166475
IRS990/PYSalariesCompEmpBnftPaidAmt0857921
IRS990/PYTotalExpensesAmt01435845
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01269370
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-116573
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0522512
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0353599
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0248835
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt01755
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0141623
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0143378
IRS990ScheduleD/ExpensesNotReportedAmt0318262
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0125
IRS990ScheduleD/ExpensesSubtotalAmt01234084
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt0125
IRS990ScheduleD/InvestmentExpensesNotIncldAmt0125
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03756
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0751
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt04507
IRS990ScheduleD/NetUnrealizedGainsInvstAmt018983
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0195250
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPERATING LEASE RIGH-OF-USE ASSETS
IRS990ScheduleD/OtherExpensesIncludedAmt0318262
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt086538
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt086538
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt054165
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1141777
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt216980
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CURRENT OPERATING LEASE LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OPERATING LEASE LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LOAN FROM WCI EMPLOYERS CHOICE
IRS990ScheduleD/OtherRevenueAmt0321431
IRS990ScheduleD/RevenueNotReportedAmt0340414
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0125
IRS990ScheduleD/RevenueSubtotalAmt01117511
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM INCOME TAXES AS DEFINED IN INTERNAL REVENUE CODE SECTION 501 (C)(6) AND IS CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. THE ORGANIZATION HAS IMPLEMENTED THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF THE END OF THE CURRENT AND PRIOR YEARS, THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AND RECOGNIZED NO SUCH INTEREST OR PENALTIES DURING THESE YEARS. THE COMPANY FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND VARIOUS STATE JURISDICTIONS. THE COMPANY IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS BEFORE 2009.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RECEIPTS FROM AFFILIATE ON CONSOLIDATED FINANCIALS NOT REPORTED ON 990. 223,288. RECEIPTS FROM AFFILIATE ON CONSOLIDATED FINANCIALS NOT REPORTED ON 990. 98,143.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DISBURSEMENTS FROM AFFILIATE ON CONSOLIDATED FINANCIALS NOT REPORTED ON 990. 186,556. DISBURSEMENTS FROM AFFILIATE ON CONSOLIDATED FINANCIALS NOT REPORTED ON 990. 131,706.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05511
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0195250
IRS990ScheduleD/TotalExpensesPerForm990Amt01234209
IRS990ScheduleD/TotalLiabilityAmt0212922
IRS990ScheduleD/TotalRevenuePerForm990Amt01117636
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01457925
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01552346
IRS990ScheduleJ/ClubDuesOrFeesInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0232983
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1149535
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount14420
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt0100000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt035165
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt111016
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0FREDRICK REESE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1TERRY CHILDERS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1REG MGR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0368148
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1164971
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0GOLF CLUB FEES ARE PAID FOR WHICH FREDRICK USES TO TAKE MEMBERS GOLFING. FREDRICK REESE AND TERRY CHILDERS ARE ALSO ALLOWED TO USE WCI OWNED VEHICLES. THE PERSONAL USE OF THOSE VEHICLES IS REPORTED AS TAXABLE INCOME TO FREDRICK AND TERRY.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 1A
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 AND ATTACHED SCHEDULES ARE PRESENTED TO THE BOARD OF DIRECTORS PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1POSSIBLE CONFLICTS ARE DISCUSSED DURING BOARD MEETINGS AND ABSTENTION IS REQUIRED WHERE A CONFLICT EXISTS. THOSE WITH CONFLICTS, DO NOT VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AN OUTSIDE ORGANIZATION WAS ENGAGED IN 2009 TO PREPARE A SURVEY OF CEO SALARIES IN THE EXEMPT ORGANIZATION INDUSTRY. FOR OTHERS, STATE AND NATIONAL WAGE AND SALARY SURVEYS ARE UTILIZED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATION HAS ALL DOCUMENTS IN THE PRIMARY OFFICE IN A BINDER FOR PUBLIC INSPECTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ORGANIZATION HAS ALL DOCUMENTS IN THE PRIMARY OFFICE IN A BINDER FOR PUBLIC INSPECTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TELEPHONE AND UTILITIES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 21,110. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,110. DUES AND SUBSCRIPTIONS : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 18,930. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,930. MISCELLANEOUS : PROGRAM SERVICE EXPENSES 17,463. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,463. CONTRIBUTIONS : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 11,486. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,486. OTHER TAXES AND LICENSES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 10,104. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,104. BANK FEES : PROGRAM SERVICE EXPENSES 7,958. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,958. REPAIRS AND MAINTENANCE : PROGRAM SERVICE EXPENSES 7,834. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,834. AUTO EXPENSES : PROGRAM SERVICE EXPENSES 6,143. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,143. POSTAGE : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,213. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,213. IN-KIND SERVICES : PROGRAM SERVICE EXPENSES 940. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 940. TRAINING : PROGRAM SERVICE EXPENSES 856. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 856.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PY INCOME TAX PAYABLE 9,000. NC WORKFORCE NET INCOME / LOSS -33,563.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C, AUDIT OVERSIGHT/SELECTION OF INDEPEDENT ACCT
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0WCI INC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0THE MANAGEMENT ASSOCIATION OF WESTERN VIRGINIA LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0560680992
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0NC
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0MEMBERSHIP ORGANIZATION
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt0TWO TOWN SQUARE BLVD 370
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0ASHEVILLE
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0NC
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd028803
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.00$0.51$0.49$1.12$1.23$0.12
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.42$0.61$1.27$1.44$0.17
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.36$0.76$1.31$1.25$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.34$0.72$1.19$1.11$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.32$0.62$1.11$1.01$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.26$0.52$1.19$1.34$0.16
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.23$0.77$1.23$1.41$0.18
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.20$0.96$1.39$1.37$0.01
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.24$0.92$1.59$1.51$0.08
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.19$0.84$1.29$1.25$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.00$0.21$0.80$1.40$1.31$0.09
2013Detailed filing. Detailed filing data is available for this year.$0.93$0.22$0.71$1.39$1.44$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.28$0.75$1.60
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.30$0.64$1.34
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.39$0.62$1.38