WC WORKSHOP INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: WC WORKSHOP INC (EIN 31-1540949)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-04-24
IRS object ID: 201411149349300901
Schema version: 2012v2.1
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 D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-04-24T14:28:26-04:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	550738771	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	John Burdette & Associates	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	P O Box 418	AddressLine1
City	Buckhannon	City
State	WV	State
ZIP Code	26201	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	311540949	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	WC WORKSHOP INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	WCWO	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 693	AddressLine1
City	MULLENS	City
State	WV	State
ZIP Code	25882	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	EARL D SMITH	Name
Title	PRESIDENT	Title
Phone	3042566843	Phone
Date Signed	2014-02-27	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	John P Burdette	Name
PTIN	P01348718	PTIN
Phone	3044723600	Phone
Date Prepared	2014-04-24	DatePrepared
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	SALLY N BARTON	NameOfPrincipalOfficerPerson
Gross Receipts	3886671	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1997	YearFormation
State Legal Domicile	WV	StateLegalDomicile
Activity Or Mission Description	PERFORM THE SERVICES OF A PROFESSIONAL EMPLOYER ORGANIZATION EXCLUSIVELY FOR AND ON BEHALF OF WEST VIRGINIA PARKWAYS AUTHORITY WITH DIRECT BENEFITS ACCRUING TO PEOPLE HAVING A BARRIER TO EMPLOYMENT.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	3	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	3	NbrIndependentVotingMembers
Total Nbr Employees	209	TotalNbrEmployees
Total Nbr Volunteers	3	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	4195124	ProgramServiceRevenuePriorYear
Program Service Revenue CY	3886671	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	4195124	TotalRevenuePriorYear
Total Revenue Current Year	3886671	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	4152519	SalariesEtcPriorYear
Salaries Etc Current Year	3817077	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	42605	OtherExpensePriorYear
Other Expenses Current Year	69594	OtherExpensesCurrentYear
Total Expenses Prior Year	4195124	TotalExpensesPriorYear
Total Expenses Current Year	3886671	TotalExpensesCurrentYear
Revenues Less Expenses CY	0	RevenuesLessExpensesCY
Total Assets BOY	215911	TotalAssetsBOY
Total Assets EOY	248978	TotalAssetsEOY
Total Liabilities BOY	215329	TotalLiabilitiesBOY
Total Liabilities EOY	248396	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	582	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	582	NetAssetsOrFundBalancesEOY
Mission Description	PERFORM THE SERVICES OF A PROFESSIONAL EMPLOYER ORGANIZATION EXCLUSIVELY FOR AND ON BEHALF OF WEST VIRGINIA PARKWAYS AUTHORITY WITH DIRECT BENEFITS ACCRUING TO PEOPLE HAVING A BARRIER TO EMPLOYMENT.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	3020746	Expense
Description	PROVIDE WEST VIRGINIA PARKWAYS AUTHORITY WITH QUALIFIED PERSONNEL, THE MAJORITY OF WHICH SHALL HAVE A BARRIER TO EMPLOYMENT, WHOSE FUNCTIONS WILL BE TO PERFORM THE VARIOUS DUTIES NECESSARY TO OPERATE A RETAIL FACILITY FOR THE BENEFIT OF ARTISANS RESIDING IN THE STATE OF WEST VIRGINIA.	Description
Total Program Service Expense	3020746	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	209	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	3	NbrVotingGoverningBodyMembers
Number Independent Voting Members	3	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Written Policy Or Procedure	false	WrittenPolicyOrProcedure
States Where Copy Of Return Is Filed	WV	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	LESA MORGAN	NamePerson
Telephone Number	3042566843	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	P O BOX 693	AddressLine1
City	MULLENS	City
State	WV	State
ZIP Code	25882	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (4 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Key EmployeeKeyEmployee
CHRISTY BAILEY
SECRETARYTREASURER	1.00	X	0	0	0
EARL D SMITH
PRESIDENT	1.00	X	0	0	0
JAMES PRATER
VICE PRESIDENT	1.00	X	0	0	0
SALLY N BARTON
EXECUTIVE DIRECTOR	40.00		86448	0	0	X	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	86448	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	EMPLOYMENT SERVICES	Description
Business Code	561300	BusinessCode
Total Revenue Column	3886671	TotalRevenueColumn
Related Or Exempt Function Income	3886671	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	3886671	TotalProgramServiceRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	3886671	TotalRevenueColumn
Related Or Exempt Function Income	3886671	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	86448	Total
Management And General	86448	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	2963163	Total
Program Services	2417602	ProgramServices
Management And General	545561	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	120538	Total
Program Services	86156	ProgramServices
Management And General	34382	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	393155	Total
Program Services	351696	ProgramServices
Management And General	41459	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	253773	Total
Program Services	165292	ProgramServices
Management And General	88481	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	37031	Total
Management And General	37031	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	11283	Total
Management And General	11283	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	3000	Total
Management And General	3000	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	18221	Total
Management And General	18221	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	59	Total
Management And General	59	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	3886671	Total
Program Services	3020746	ProgramServices
Management And General	865925	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	40847	BOY
EOY	25069	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	147142	BOY
EOY	198572	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	27922	BOY
EOY	25337	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	215911	BOY
EOY	248978	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	215329	BOY
EOY	248396	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	215329	BOY
EOY	248396	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	582	BOY
EOY	582	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	582	BOY
EOY	582	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	215911	BOY
EOY	248978	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	0	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	3713437	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	3872422	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	3849616	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	4195124	CurrentTaxYearMinus1Year
Current Tax Year	3886671	CurrentTaxYear
Total	19517270	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	3713437	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	3872422	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	3849616	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	4195124	CurrentTaxYearMinus1Year
Current Tax Year	3886671	CurrentTaxYear
Total	19517270	Total

Field	Value	IRS element (for citing)
Public Support Total170	19517270	PublicSupportTotal170
Total Support	19517270	TotalSupport
Public Support Pertcentage170	1.00000	PublicSupportPertcentage170
Public Support Pertcent Prior Year	1.00000	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Tot Revenue Etc Audited Fincl Stmt	3886671	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	3886671	RevenueSubtotal
Total Revenue Per Form990	3886671	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	3886671	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	3886671	ExpensesSubtotal
Total Expenses Per Form990	3886671	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
O01	Amended return infomation	Other fees for services of $39,605 were mistakenly entered on line 11d of Part IX Statement of Functional Expenses. These fees for other services of $39,605 are recorded correctly on line 11g of Part IX Statement of Functional Expenses in this amended return.
O02	Form 990 governing body review Part VI line 11	THE 990 IS PRESENTED TO THE GOVERNING BOARD ALONG WITH ANNUAL AUDIT REPORT FOR REVIEW AND APPROVAL.
O03	Conflict of interest policy compliance Part VI line 12c	CONFLICT OF INTEREST POLICY IN PLACE. POSSIBLE ISSUES ARE REPORTED TO SENIOR MANAGEMENT AND TO GOVERNING BOARD IF APPLICABLE. GOVERNING BOARD AND SENIOR MANAGEMENT ADDRRESS ANY ISSUES AND MONITOR.
O04	CEO executive director top management comp Part VI line 15a	DETERMINED BY THE GOVERNING BOARD OF DIRECTORS.
O05	Other officer or key employee compensation Part VI line 15b	DETERMINED BY THE GOVERNING BOARD OF DIRECTORS.
O06	Governing documents etc available to public Part VI line 19	GOVERNING DOCUMENTS ARE ON FILE AND AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.

WC WORKSHOP INC: Form 990, tax year 2012

Return header ReturnHeader

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990 IRS990

The Books Are In Care Of TheBooksAreInCareOf

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (4 entries)

Program Service Revenue ProgramServiceRevenue

Total Revenue TotalRevenue

Comp Current Officers Directors CompCurrentOfficersDirectors

Other Salaries And Wages OtherSalariesAndWages

Pension Plan Contributions PensionPlanContributions

Other Employee Benefits OtherEmployeeBenefits

Payroll Taxes PayrollTaxes

Fees For Services Management FeesForServicesManagement

Fees For Services Legal FeesForServicesLegal

Fees For Services Accounting FeesForServicesAccounting

Fees For Services Other FeesForServicesOther

Office Expenses OfficeExpenses

Total Functional Expenses TotalFunctionalExpenses

Cash Non Interest Bearing CashNonInterestBearing

Accounts Receivable AccountsReceivable

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Total Assets TotalAssets

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Total Liabilities TotalLiabilities

Unrestricted Net Assets UnrestrictedNetAssets

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FS Audited Basis FSAuditedBasis

Schedule A IRS990ScheduleA

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Total170 Total170

Schedule D IRS990ScheduleD

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

Comments