WORK OPPORTUNITY CENTER INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: WORK OPPORTUNITY CENTER INC (EIN 04-2467188)
Tax period: 2017-07-01 to 2018-06-30
Filed: 2018-10-12
IRS object ID: 201832859349300833
Schema version: 2017v2.3
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-10-12T11:42:29-05:00	ReturnTs
Tax Period End	2018-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	060903326	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	WHITTLESEY PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	14 BOBALA RD	AddressLine1Txt
City	HOLYOKE	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01040	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2017-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	042467188	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WORK OPPORTUNITY CENTER INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WORK	BusinessNameControlTxt
Phone	4137568830	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1094 SUFFIELD STREET PO BOX 481	AddressLine1Txt
City	AGAWAM	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01001	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ROBERT FL MACDONALD	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	4137568830	PhoneNum
Signature	2018-10-12	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	STEVE C ERICKSON	PreparerPersonNm
PTIN	P00544148	PTIN
Phone	4135363970	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	50.250.21.225	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2018-10-12	IPDt
IP Tm	12:43:04	IPTm
IP Timezone	ED	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	1B2BEC9D68B3C78DC831D7DFD11BCB35B372949E	AtSubmissionCreationDeviceId
At Submission Filing Device Id	EF506A115BF6E711F9FB79CAB7F93C2F027FBF95	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2018-06-14 16:35:46Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ROBERT FL MACDONALD	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1094 SUFFIELD STREET PO BOX 481	AddressLine1Txt
City	AGAWAM	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01001	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,113,644	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.WOCINC.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1969	FormationYr
Legal Domicile State	MA	LegalDomicileStateCd
Activity Or Mission	PROVIDE BASIC SKILLS AND WORK TRAINING FOR HANDICAPPED INDIVIDUALS	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	132	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$10,400	PYContributionsGrantsAmt
CY Contributions Grants	$33,580	CYContributionsGrantsAmt
PY Program Service Revenue	$2,830,089	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,722,075	CYProgramServiceRevenueAmt
PY Investment Income	$68,498	PYInvestmentIncomeAmt
CY Investment Income	$63,832	CYInvestmentIncomeAmt
PY Other Revenue	-$1,599	PYOtherRevenueAmt
CY Other Revenue	-$13,852	CYOtherRevenueAmt
PY Total Revenue	$2,907,388	PYTotalRevenueAmt
CY Total Revenue	$2,805,635	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,957,908	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,883,040	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$635,099	PYOtherExpensesAmt
CY Other Expenses	$711,470	CYOtherExpensesAmt
PY Total Expenses	$2,593,007	PYTotalExpensesAmt
CY Total Expenses	$2,594,510	CYTotalExpensesAmt
PY Revenues Less Expenses	$314,381	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$211,125	CYRevenuesLessExpensesAmt
Total Assets BOY	$4,057,377	TotalAssetsBOYAmt
Total Assets EOY	$4,121,561	TotalAssetsEOYAmt
Total Liabilities BOY	$955,418	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$793,547	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,101,959	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,328,014	NetAssetsOrFundBalancesEOYAmt
Mission	PROVIDE BASIC SKILLS AND WORK TRAINING FOR HANDICAPPED INDIVIDUALS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$2,217,043	ExpenseAmt
Revenue	$2,755,478	RevenueAmt
Desc	SERVING HANDICAPPED INDIVIDUALS - THE ORGANIZATION TEACHES BASIC SKILLS PROGRESSING TO THE POINT WHERRE INDIVIDUALS ACHIEVE INDEPENDENCE AND OBTAIN EMPLOYMENT WITH PRIVATE INDUSTRY.	Desc
Total Program Service Expenses	$2,217,043	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	132	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ROBERT FL MACDONALD	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4137868830	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1094 SUFFIELD STREET	AddressLine1Txt
City	AGAWAM	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01001	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
RICHARD HANCHETT
VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
LIONEL GEMME
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JAMES MORAN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
STEVEN ROBINSON
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
STEVEN KRAVETZ
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
DALE LAPOINTE
SECRETARY/CLERK	1.00	Yes (X)	Yes (X)	$0	$0	$0
ERIC HARLOW
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JOANNE ROBERTS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ROBERT FL MACDONALD
EXECUTIVE DIRECTOR	40.00		Yes (X)	$251,159	$0	$88,253

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$251,159	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$88,253	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$33,580	AllOtherContributionsAmt
Noncash Contributions	$28,480	NoncashContributionsAmt
Total Contributions	$33,580	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYMENT/TRAINING	900099	$2,633,721	$2,633,721
PRIVATE INDUSTRY	900099	$88,354	$88,354

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,722,075	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$31,263	TotalRevenueColumnAmt
Exclusion	$31,263	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$9,064	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$23,750	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	-$14,686	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$14,686	TotalRevenueColumnAmt
Exclusion	-$14,686	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$316,828	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$284,259	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$32,569	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$32,569	TotalRevenueColumnAmt
Related Or Exempt Func Income	$32,569	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	900099	BusinessCd
Total Revenue Column	$834	TotalRevenueColumnAmt
Related Or Exempt Func Income	$834	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$834	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,805,635	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,755,478	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$16,577	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$358,423	TotalAmt
Program Services	$235,776	ProgramServicesAmt
Management And General	$122,647	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,125,762	TotalAmt
Program Services	$1,003,484	ProgramServicesAmt
Management And General	$122,278	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$155,639	TotalAmt
Program Services	$129,927	ProgramServicesAmt
Management And General	$25,712	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$112,769	TotalAmt
Program Services	$94,140	ProgramServicesAmt
Management And General	$18,629	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$130,447	TotalAmt
Program Services	$108,893	ProgramServicesAmt
Management And General	$21,554	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$2,635	TotalAmt
Management And General	$2,635	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$26,400	TotalAmt
Management And General	$26,400	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$780	TotalAmt
Management And General	$780	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$3,723	TotalAmt
Program Services	$3,723	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$33,733	TotalAmt
Program Services	$7,162	ProgramServicesAmt
Management And General	$26,571	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$93,591	TotalAmt
Program Services	$86,634	ProgramServicesAmt
Management And General	$6,957	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$50,143	TotalAmt
Program Services	$50,143	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$2,191	TotalAmt
Program Services	$2,191	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$56,856	TotalAmt
Program Services	$55,565	ProgramServicesAmt
Management And General	$1,291	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
CLIENT TRANSPORTATION	$362,388	$362,388
EQUIPMENT AND TECHNOLOG	$35,888	$35,888
CANCELLATION OF EQUIPME	$34,448	$34,448
CLIENT PROGRAM COSTS	$6,681	$6,681

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,013	TotalAmt
Management And General	$2,013	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,594,510	TotalAmt
Program Services	$2,217,043	ProgramServicesAmt
Management And General	$377,467	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,625,585	BOYAmt
EOY	$1,410,131	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$479,266	BOYAmt
EOY	$310,306	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$31,286	BOYAmt
EOY	$40,641	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,800,547	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,077,150	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$356,704	BOYAmt
EOY	$723,397	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,335,273	BOYAmt
EOY	$1,399,796	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$229,263	BOYAmt
EOY	$237,290	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,057,377	BOYAmt
EOY	$4,121,561	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$717,418	BOYAmt
EOY	$548,547	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$238,000	BOYAmt
EOY	$245,000	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$955,418	BOYAmt
EOY	$793,547	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,101,959	BOYAmt
EOY	$3,323,014	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
EOY	$5,000	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,101,959	BOYAmt
EOY	$3,328,014	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,057,377	BOYAmt
EOY	$4,121,561	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$211,125	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$14,930	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	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 (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,856,962	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,083,018	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,622,520	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,752,627	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,667,301	CurrentTaxYearAmt
Total	$11,982,428	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,856,962	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,083,018	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,622,520	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,752,627	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,667,301	CurrentTaxYearAmt
Total	$11,982,428	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$11,982,428	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$29,322	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$30,459	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$43,605	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$22,541	CurrentTaxYearMinus1YearAmt
Current Tax Year	$16,577	CurrentTaxYearAmt
Total	$142,504	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	-$19,446	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	-$16,157	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	-$12,523	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	-$1,599	CurrentTaxYearMinus1YearAmt
Total	-$49,725	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$399,937	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$380,242	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$334,421	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$87,862	CurrentTaxYearMinus1YearAmt
Current Tax Year	$88,354	CurrentTaxYearAmt
Total	$1,290,816	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$13,366,023	TotalSupportAmt
Public Support CY170	0.89650	PublicSupportCY170Pct
Public Support PY170	0.86970	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART II, LINE 10, EXPLANATION FOR OTHER INCOME:	FormAndLineReferenceDesc
Explanation	SUBCONTRACT REVENUE: 2013 AMOUNT: $ 399,937 2014 AMOUNT: $ 380,242 2015 AMOUNT: $ 334,421 2016 AMOUNT: $ 87,862 2017 AMOUNT: $ 88,354	ExplanationTxt

Schedule B IRS990ScheduleB

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$210,367	InvestmentCostOrOtherBasisAmt
Book Value	$210,367	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$1,087,044	InvestmentCostOrOtherBasisAmt
Depreciation	$705,581	DepreciationAmt
Book Value	$381,463	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$503,136	InvestmentCostOrOtherBasisAmt
Depreciation	$371,569	DepreciationAmt
Book Value	$131,567	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$723,397	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
SPLIT DOLLAR INSURANCE	$235,390
SECURITY DEPOSIT	$1,900

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$237,290	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	DEFERRED COMPENSATION	Desc
Amt	$245,000	Amt

Field	Value	IRS element (for citing)
Total Liability	$245,000	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$2,844,315	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$14,930	NetUnrealizedGainsInvstAmt
Other Revenue	$23,750	OtherRevenueAmt
Revenue Not Reported	$38,680	RevenueNotReportedAmt
Revenue Subtotal	$2,805,635	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,805,635	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,618,260	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$23,750	OtherExpensesIncludedAmt
Expenses Not Reported	$23,750	ExpensesNotReportedAmt
Expenses Subtotal	$2,594,510	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,594,510	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART XI, LINE 2D - OTHER ADJUSTMENTS:	RENTAL EXPENSES REPORTED ON FORM 990, PAGE 9, PART VIII, LINE 6B
PART XII, LINE 2D - OTHER ADJUSTMENTS:	RENTAL EXPENSES REPORTED ON FORM 990, PAGE 9, PART VIII, LINE 6B

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	ROBERT FL MACDONALD	PersonNm
Title	EXECUTIVE DIRECTOR	TitleTxt
Base Compensation Filing Org	$251,159	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$88,253	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$339,412	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule M IRS990ScheduleM

Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)

Non Cash CheckboxNonCashCheckboxInd	DescDesc	ContributionContributionCnt	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt	Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)	SOFTWARE	1	$24,920	FAIR MARKET VALUE
Yes (X)	FURNITURE	1	$3,560	FAIR MARKET VALUE

Field	Value	IRS element (for citing)
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	0	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, COLUMN (B):	FormAndLineReferenceDesc
Explanation	NUMBER OF CONTRIBUTIONS	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS REVIEWED BY THE TREASURER OF WORK OPPORTUNITY CENTER, INC. THE TREASURER THEN PRESENTS THE FORM 990 TO THE BOARD OF DIRECTORS WHO WILL THEN VOTE TO APPROVE THE FORM 990 AS PRESENTED.
FORM 990, PART VI, SECTION B, LINE 12C	ALL TRANSACTIONS THAT ARE NOT PART OF THE DAY TO DAY OPERATIONS OF WORK OPPORTUNITY CENTER, INC. ARE REVIEWED BY THE BOARD OF DIRECTORS AND THE EXECUTIVE DIRECTOR IN COMPARISON TO ITS CONFLICT OF INTEREST POLICY. THE BOARD OF DIRECTORS AND THE EXECUTIVE DIRECTOR WILL THEN MAKE A DETERMINATION AS TO WHETHER OR NOT THE TRANSACTION CONSTITUTES A CONFLICT OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15A	ANNUALLY THE BOARD OF DIRECTORS REVIEWS THE EXECUTIVE DIRECTOR'S TOTAL COMPENSATION PACKAGE. THIS REVIEW INCLUDES COMPARING THE EXECUTIVE DIRECTOR'S TOTAL COMPENSATION PACKAGE TO THE COMPENSATION OF OTHER POSITIONS IN COMPARABLE FIELDS. THE DATA UTILIZED IS TYPICALLY FROM INDUSTRY SURVEYS. THE DETERMINATION OF THE DELIBERATION IS RECORDED IN THE MINUTES OF THE BOARD MEETING.
FORM 990, PART VI, SECTION C, LINE 19	WORK OPPORTUNITY CENTER, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION KEEPS A RECORD OF WHO REQUESTS THE DOCUMENTS, WHAT DOCUMENTS WERE REQUESTED AND WHEN AND HOW THE DOCUMENTS WERE MADE AVAILABLE TO THE REQUESTING PARTY.