THE WE CARD PROGRAM INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- THE WE CARD PROGRAM INC (EIN 52-2218839)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-05
- IRS object ID
- 202443109349300334
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-05T09:08:11-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521373858 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DELEON & STANG CPAS AND ADVISORS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 S EAST STREET | AddressLine1Txt |
| City | FREDERICK | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 522218839 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE WE CARD PROGRAM INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WECA | BusinessNameControlTxt |
| Phone | 7037858967 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 5438 | AddressLine1Txt |
| City | ARLINGTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 222055438 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DOUG ANDERSON | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7037858967 | PhoneNum |
| Signature | 2024-10-21 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RYAN CRABBS CPA | PreparerPersonNm |
| PTIN | P02436196 | PTIN |
| Phone | 3012507400 | PhoneNum |
| Preparation | 2024-11-04 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DOUG ANDERSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 5438 | AddressLine1Txt |
| City | ARLINGTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22205 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,880,844 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.WECARD.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2000 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | THE EDUCATION AND TRAINING OF STORE OWNERS, MANAGERS, AND EMPLOYEES IN THE RETAIL INDUSTRY ABOUT THE FORMULATION AND IMPLEMENTATION OF POLICIES, INSTRUCTIONS, AND PROCEDURES TO PREVENT THE SALES OF AGE RESTRICTED PRODUCTS TO UNDERAGE INDIVIDUALS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 5 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $2,485,000 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,945,000 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $277,376 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $225,653 | CYProgramServiceRevenueAmt |
| CY Investment Income | $25,074 | CYInvestmentIncomeAmt |
| PY Other Revenue | $568,198 | PYOtherRevenueAmt |
| CY Other Revenue | $483,584 | CYOtherRevenueAmt |
| PY Total Revenue | $3,330,574 | PYTotalRevenueAmt |
| CY Total Revenue | $2,679,311 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,767,986 | PYOtherExpensesAmt |
| CY Other Expenses | $1,950,547 | CYOtherExpensesAmt |
| PY Total Expenses | $1,767,986 | PYTotalExpensesAmt |
| CY Total Expenses | $1,950,547 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,562,588 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $728,764 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,797,887 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,553,526 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $132,006 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $158,881 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,665,881 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,394,645 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE EDUCATION AND TRAINING OF STORE OWNERS, MANAGERS, AND EMPLOYEES IN THE RETAIL INDUSTRY ABOUT THE FORMULATION AND IMPLEMENTATION OF POLICIES, INSTRUCTIONS, AND PROCEDURES TO PREVENT THE SALES OF AGE RESTRICTED PRODUCTS TO UNDERAGE INDIVIDUALS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $423,223 | ExpenseAmt |
| Revenue | $102,358 | RevenueAmt |
| Desc | WE CARD ONLINE TRAINING - MORE THAN 51,000 COMPLETED WE CARD ONLINE TRAIING THROUGH DIRECT-TO-INTERNET TRAINING OR VIA LICENSED TRAINING TO RETAILERS - WE CARD'S TRAINING - A 2013 AMERICAN BUSINESS AWARDS WINNER FOR A BRONZE STEVIE AWARD IN THE BEST TRAINING SITE CATEGORY - MEETS AND EXCEEDS FDA GUIDANCE FOR TOBACCO RETAILER TRAINING PROGRAMS AND INCLUDES STATE LAW INFORMATION ON PROHIBITIONS OF TOBACCO AND E-VAPOR SALES TO THOSE UNDERAGE. WE CARD HAS THREE COURSES -- ITS MAIN EMPLOYEE COURSE, A MANAGER COURSE AND A REFFRESHER COURSE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $709,302 | ExpenseAmt |
| Desc | THIS ONLINE CATALOG SERVICE TO RETAILERS PROVIDES IN-STORE AGE CALCULATION TOOLS AND SIGNAGE ALONG WITH TRAINING MATERIALS RETAILERS USE TO COMPLIMENT THEIR WE CARD TRAINING OR THEIR INTERNAL TRAINING EFFORTS. RETAILERS PLACED MORE THAN 8,000 ORDERS FOR WE CARD MATERIALS -- FROM THE SINGLE STORE OPERATOR TO THE LARGGEST RETAIL CHAINS AND VAPE STORE OPERATORS. MAJOR CATEGORIES OF FULFILLED ITEMS INCLUDE: 44,493 TRAIING TOOLS 55,361 AGE CALCULATION TOOLS, AND 42,137 IN-STORE SIGNAGE | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $315,733 | ExpenseAmt |
| Desc | SOCIAL SOURCING AWARENESS PROGRAM RAISES AWARENESS OF THE "SOCIAL SOURCING' PROBLEM OF TOBACCO AND VAPING PRODUCTS (WHERE UNDERAGE YOUTH GAIN ACCESS TO AGE-RESTRICTED PROUCTS THROUGH ADULT PURCHASES/GIVING ON BEHALF OF THOSE UNDER 21 YEARS OF AGE AND BUMMING AND BORROWING THE PRODUCTS. WE CARD'S EFFORTS WILL INCLUDE RAISING AWARENESS ON THE OVERALL ISSUE, AND SUPPORTING RETAILERS TO HELP PREVENT AND DISCOURAGE ADULT PURCHASES OF TOBACCO AND VAPING PRODUCTS ON BEHALF OF THOSE UNDERAGE WHILE ENCOURAGING ADULTS TO REFRAIN FROM BEING A SOURCE. MORE THAN 155,000 CAMPAIGN ITEMS WERE DISTRIBUTED TO RETAIL STORES | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $202,360 | ExpenseAmt |
| Revenue | $123,295 | RevenueAmt |
| Desc | WE CARD'S MYSTERY SHOPPING SERVICE IS AVAILABLE TO SINGLE STORE OPERATORS AND MULTIPLE STORE OPERATORS, PROVIDING AN EASY ONLINE SIGN-UP AND MANAGEMENT PORTAL TO GAUGE THE "CARDING" PERFORMANCE OF STORE EMPLOYEES USING ATTEMPTED TOBACCO, E-VAPOR OR ALCOHOL PRODUCT PURCHASE ATTEMPTS BY YOUNG LOOKING ADULTS (AGED 21+). | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $202,360 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $123,295 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $1,650,618 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (true) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (true) | NondeductibleContriDisclInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE WE CARD PROGRAM INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7037858967 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 5438 | AddressLine1Txt |
| City | ARLINGTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22205 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| DAVID SPROSS TERM STARTED 12-8-23 | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| THOMAS BRIANT SERVED UNTIL 8-31-23 | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LYLE BECKWITH | ||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| KIMBERLY BOLIN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHRISTOPHER JONES | ||||||
| TREASURER/ D | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ELIZABETH TANSING | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DOUG ANDERSON | ||||||
| PRESIDENT | 2.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | Address Line2ContractorAddress/USAddress/AddressLine2Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| OTM PARTNERS LLC | ||||||
| 5852 N WASHINGTON BLVD | NUMBER 6 | ARLINGTON | VA | 22205 | MGMT SERVICES | $1,368,337 |
| THE BARS PROGRAM | ||||||
| 7112 W JEFFERSON AVE | SUITE 312 | LAKEWOOD | CO | 80235 | TRAINING | $107,382 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $1,945,000 | AllOtherContributionsAmt |
| Total Contributions | $1,945,000 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MYSTERY SHOPPING | 900099 | $123,295 | $123,295 |
| TRAINING | $102,358 | $102,358 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $225,653 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,074 | TotalRevenueColumnAmt |
| Exclusion | $25,074 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $39,414 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $39,414 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $645,703 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $201,533 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $444,170 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $444,170 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,679,311 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $709,237 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $25,074 | ExclusionAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $175,544 | TotalAmt |
| Program Services | $175,544 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,366 | TotalAmt |
| Management And General | $83,366 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,000 | TotalAmt |
| Management And General | $17,000 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,536 | TotalAmt |
| Management And General | $64,536 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,238 | TotalAmt |
| Management And General | $62,238 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,366 | TotalAmt |
| Program Services | $5,366 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,935 | TotalAmt |
| Management And General | $14,935 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,005 | TotalAmt |
| Management And General | $22,005 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| ONLINE CATALOG SERVICE | $709,302 | $709,302 | |
| SOCIAL SOURCING AWARENESS | $315,733 | $315,733 | |
| ONLINE TRAINING PROGRAM | $242,313 | $242,313 | |
| ALL OTHER PROGRAM EXPENSE | $120,829 | $84,980 | $35,849 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,380 | TotalAmt |
| Program Services | $117,380 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,950,547 | TotalAmt |
| Program Services | $1,650,618 | ProgramServicesAmt |
| Management And General | $299,929 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,220,847 | BOYAmt |
| EOY | $3,083,047 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,025,000 | BOYAmt |
| EOY | $1,000,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,297 | BOYAmt |
| EOY | $38,295 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $421,107 | BOYAmt |
| EOY | $346,173 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,618 | BOYAmt |
| EOY | $40,132 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,018 | BOYAmt |
| EOY | $45,879 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,797,887 | BOYAmt |
| EOY | $4,553,526 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $113,356 | BOYAmt |
| EOY | $139,761 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,650 | BOYAmt |
| EOY | $19,120 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,006 | BOYAmt |
| EOY | $158,881 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,601,835 | BOYAmt |
| EOY | $2,472,572 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,064,046 | BOYAmt |
| EOY | $1,922,073 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,665,881 | BOYAmt |
| EOY | $4,394,645 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,797,887 | BOYAmt |
| EOY | $4,553,526 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $728,764 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,679,311 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $2,679,311 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $2,679,311 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,950,547 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,950,547 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,950,547 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | PART X- FIN 48 FOOTNOTE THE ORGANIZATION COMPLIES WITH THE PROVISIONS OF THE FASB ACCOUNTING STANDARDS CODIFICATION TOPIC ACCOUNTING FOR UNCERTAINITY IN INCOME TAXES. FOR THE YEAR ENDED DECEMBER 31, 2023, NO UNRECOGNIZED TAX PROVISION OR BENEFIT EXISTS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE EDUCATION AND TRAINING OF STORE OWNERS, MANAGERS, AND EMPLOYEES IN THE RETAIL INDUSTRY ABOUT THE FORMULATION AND IMPLEMENTATION OF POLICIES, INSTRUCTIONS, AND PROCEDURES TO PREVENT THE SALES OF AGE RESTRICTED PRODUCTS TO UNDERAGE INDIVIDUALS. |
| FORM 990, PAGE 2, PART III, LINE 4D | WE CARD'S MYSTERY SHOPPING SERVICE IS AVAILABLE TO SINGLE STORE OPERATORS AND MULTIPLE STORE OPERATORS, PROVIDING AN EASY ONLINE SIGN-UP AND MANAGEMENT PORTAL TO GAUGE THE "CARDING" PERFORMANCE OF STORE EMPLOYEES USING ATTEMPTED TOBACCO, E-VAPOR OR ALCOHOL PRODUCT PURCHASE ATTEMPTS BY YOUNG LOOKING ADULTS (AGED 21+). |
| FORM 990, PAGE 6, PART VI, LINE 3 | THE ORGANIZATION MAINTAINS A MANAGEMENT CONTRACT WITH OTM PARTNERS LLC TO PROVIDE DAY-TO-DAY MANAGEMENT AND OTHER SERVICES. AN EMPLOYEE OF OTM PARTNERS, DOUG ANDERSON, SERVED AS PRESIDENT OF THE ORGANIZATION THROUGHOUT ALL OF 2023. THE OTHER DIRECTORS (INCLUDING TWO DIRECTORS THAT SERVED AS OFFICERS) ARE INDEPENDENT AND ARE NOT EMPLOYEES OF OTM PARTNERS. THE BOARD OF DIRECTORS REVIEWS AND/OR PROVIDES ALL MANAGEMENT DUTIES AS WELL. OTM PARTNERS LLC PROVIDES MANAGEMENT AND OTHER SERVICES TO ITS CLIENTS, INCLUDING THE WE CARD PROGRAM, INC., ON A TIME AND MATERIALS BASIS AT FAIR MARKET RATES. NO PORTION OF MR. ANDERSON'S COMPENSATION FROM OTM PARTNERS LLC CAN BE SPECIFICALLY IDENTIFIED WITH SERVICES HE RENDERS AS AN OFFICER TO THE ORGANIZATION. HOWEVER, OTM PARTNERS HAS BILLED THE ORGANIZATION 116,831 IN MANAGEMENT FEES RELATED TO MR. ANDERSON'S SERVICES, WHICH APPROXIMATED 519 HOURS DURING THE YEAR. |
| FORM 990, PAGE 6, PART VI, LINE 6 | THE ORGANIZATION HAS "KEY MEMBERS AND REGULAR MEMBERS." DESCRIPTION: THE KEY MEMBERS OF THE CORPORATION SHALL BE TRADE ASSOCIATIONS AND BUSINESS ENTITIES, INCLUDING CORPORATIONS, PARTNERSHIPS, LIMITED PARTNERSHIPS, LIMITED LIABILITY COMPANIES AND SOLE PROPRIETORSHIPS, ENGAGED IN OR REPRESENTING THOSE ENGAGED IN THE MANUFACTURE, DISTRIBUTION AND SALE, AT WHOLESALE AND RETAIL, OF TOBACCO PRODUCTS WHICH ARE INTERESTED IN ADVANCING THE PURPOSES AND PROGRAMS OF THE CORPORATION. EACH KEY MEMBER SHALL BE ENTITLED TO ONE VOTE UPON SUCH MATTERS OR ISSUES AS SHALL BE AUTHORIZED BY THE BOARD OF DIRECTORS AND UPON ANY CORPORATE MATTER OR ACTION WHICH, UNDER THE NONSTOCK CORPORATION ACT OF THE COMMONWEALTH OF VIRGINIA, REQUIRES A VOTE OF MEMBERS. THE REGULAR MEMBERS OF THE CORPORATION SHALL BE INDIVIDUALS, BUSINESS ENTITIES, TRADE ASSOCIATIONS, ORGANIZATIONS, AGENCIES, INCLUDING LAW ENFORCEMENT ORGANIZATIONS, HOW OR WHICH ARE INTERESTED IN ADVANCING THE PURPOSES AND PROGRAMS OF THE CORPORATION. REGULAR MEMBERS SHALL BE ENTITLED TO VOTE ONLY UPON SUCH MATTERS OR ISSUES AS SHALL BE AUTHORIZED BY THE BOARD OF DIRECTORS, PROVIDED THAT NO REGULAR MEMBER SHALL BE AUTHORIZED OR ENTITLED TO VOTE UPON ANY CORPORATE MATTER OR ACTION UNDER THE NONSTOCK CORPORATION ACT OF THE COMMONWEALTH OF VIRGINIA, THE ARTICLES OF INCORPORATION, OR THESE BY-LAWS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | VOTING RIGHTS OF KEY MEMBERS - EACH KEY MEMBER SHALL DESIGNATE ONE INDIVIDUAL, WHICH DESIGNATION MAY BE CHANGED FROM TIME TO TIME BY WRITTEN NOTICE FROM THE KEY MEMBER TO THE CORPORATION, TO REPRESENT THE INTEREST OF THE KEY MEMBER IN ITS RELATIONSHIP WITH THE CORPORATION. THE INDIVIDUAL DESIGNATED SHALL BE ENTITLED TO ONE VOTE UPON SUCH MATTERS OR ISSUES AS SHALL BE AUTHORIZED BY THE BOARD OF DIRECTORS AND UPON ANY CORPORATE MATTER OR ACTION WHICH, UNDER THE NONSTOCK CORPORATION ACT OF THE COMMONWEALTH OF VIRGINIA, REQUIRES A VOTE OF MEMBERS. VOTING RIGHTS OF REGULAR MEMBERS - EACH REGULAR MEMBER (OTHER THAN AN INDIVIDUAL PERSON) SHALL DESIGNATE AN INDIVIDUAL, WHICH DESIGNATION MAY BE CHANGED FROM TIME TO TIME BY WRITTEN NOTICE FROM THE REGULAR MEMBER TO THE CORPORATION, TO REPRESENT THE INTEREST OF THE REGULAR MEMBER IN ITS RELATIONSHIP WITH THE CORPORATION. THE REGULAR MEMBER WHO IS AN INDIVIDUAL PERSON SHALL BE HIS OR HER OWN REPRESENTATIVE. REGULAR MEMBERS SHALL BE ENTITLED TO VOTE ONLY UPON SUCH MATTERS OR ISSUES AS SHALL BE AUTHORIZED BY THE BOARD OF DIRECTORS, PROVIDED THAT NO REGULAR MEMBER SHALL BE AUTHORIZED OR ENTITLED TO VOTE UPON ANY CORPORATE MATTER OR ACTION UNDER THE NONSTOCK CORPORATION ACT OF THE COMMONWEALTH OF VIRGINIA, THE ARTICLES OF INCORPORATION, OR THE BY-LAWS. THE ORGANIZATION HAS MEMBERS WHO MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY. SEE DESCRIPTION AND NATURE OF THEIR RIGHTS AS ANSWERED IN THE PREVIOUS QUESTION. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE 990 IS REVIEWED BY THE BOARD OF DIRECTORS IN ADVANCE OF ITS FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE AUDIT COMMITTEE REVIEWS ANNUALLY THE CONFLICT OF INTEREST POLICY AND COMPLIANCE ACTIVITY WITH THE POLICY. EACH MEMBER OF THE BOARD OF DIRECTORS AND EACH OFFICER AND MEMBER OF MANAGEMENT OF THIS CORPORATION SHALL DISCLOSE TO THE PRESIDENT OF THIS CORPORATION THE MATERIAL FACTS AS TO ANY RELATIONSHIP OR INTEREST HE OR SHE MAY HAVE IN, AND ANY DIRECT OR INDIRECT FINANCIAL BENEFIT HE OR SHE MIGHT DERIVE FROM, ANY CONTEMPLATED CONTRACT OR TRANSACTION WITH THIS CORPORATION. FOR ANY SUCH CONTEMPLATED CONTRACT OR TRANSACTION, ALL SUCH MATERIAL FACTS SHALL BE DISCLOSED TO THE BOARD OF DIRECTORS AND THE DIRECTOR OR OFFICER OR EMPLOYEE HAVING THE RELATIONSHIP OR INTEREST IN (OR AS TO) ANY SUCH CONTEMPLATED CONTRACT OR TRANSACTION SHALL NOT BE PRESENT AT, OR PARTICIPATE IN, THE DELIBERATIONS OF OR THE VOTE BY THE BOARD OF DIRECTORS OF THIS CORPORATION RELATING TO SUCH CONTRACT OR TRANSACTION. SUCH CONTRACT OR TRANSACTION MAY BE AUTHORIZED, APPROVED OR RATIFIED BY THE AFFIRMATIVE VOTES OF A MAJORITY OF THE DISINTERESTED DIRECTORS, EVEN THOUGH THE DISINTERESTED DIRECTORS BE LESS THAN A QUORUM, IF SUCH DISINTERESTED DIRECTORS DETERMINE IN GOOD FAITH TO THEIR SATISFACTION THAT THE CONTRACT OR TRANSACTION WOULD BE IN THE BEST INTEREST OF THIS CORPORATION AND WOULD OTHERWISE HAVE BEEN AUTHORIZED OR ENTERED INTO IN THE ORDINARY COURSE OF THIS CORPORATION'S BUSINESS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | CURRENTLY, THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. HOWEVER, THE ARTICLES AND BY LAWS WERE INCLUDED AS ATTACHMENTS IN THE ORGANIZATION'S ORIGINAL FORM 1024 (APPLICATION TO BECOME A C(4) ENTITY). |
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