Civic Intelligence

Wisconsin Wastewater Operators Association Executives Group

990 • Fiscal year 2017 • EIN 23-7302435

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 13, 2019

PO Box 451Baraboo, WI 53913-0451

(608) 355-3081

Siviq Scores

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

Liabilities / Assets

65th percentile

0.02x

Higher debt load relative to assets than 65% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

62nd percentile

0.01x

Higher debt load relative to revenue than 62% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

59th percentile

7.7%

Higher net margin than 59% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

90th percentile

$41,202

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 12.2% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

71st percentile

19%

Faster asset growth than 71% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

65th percentile

12%

Faster revenue growth than 65% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$165,074

Up $25,998 (+19%) from 2016

Net Assets

Up

$162,571

Up $26,118 (+19%) from 2016

Liabilities

Down

$2,503

Down $120 (-4.6%) from 2016

Revenue

Up

$337,397

Up $35,382 (+12%) from 2016

Expenses

Up

$311,279

Up $36,185 (+13%) from 2016

Net Income

Down

$26,118

Down $803 (-3.0%) from 2016

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $73,361Liabilities 2010: $723Net Assets 2010: $72,6382010Assets 2011: $67,995Liabilities 2011: $3,177Net Assets 2011: $64,8182011Assets 2012: $73,832Liabilities 2012: $222Net Assets 2012: $73,6102012Assets 2013: $86,880Liabilities 2013: $1,926Net Assets 2013: $84,9542013Assets 2014: $82,436Liabilities 2014: $1,874Net Assets 2014: $80,5622014Assets 2015: $112,665Liabilities 2015: $2,074Net Assets 2015: $110,5912015Assets 2016: $139,076Liabilities 2016: $2,623Net Assets 2016: $136,4532016Assets 2017: $165,074Liabilities 2017: $2,503Net Assets 2017: $162,5712017Assets 2018: $72,614Liabilities 2018: $0Net Assets 2018: $72,6142018Assets 2019: $145,776Liabilities 2019: $14,040Net Assets 2019: $131,7362019Assets 2020: $128,509Liabilities 2020: $30,229Net Assets 2020: $98,2802020Assets 2021: $155,908Liabilities 2021: $46,584Net Assets 2021: $109,3242021Assets 2022: $200,857Liabilities 2022: $31,191Net Assets 2022: $169,6662022Assets 2023: $238,616Liabilities 2023: $8,540Net Assets 2023: $230,0762023Assets 2024: $270,187Liabilities 2024: $14,774Net Assets 2024: $255,4132024

Highlighted filing

2017

Assets$165,074
Liabilities$2,503
Net Assets$162,571

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $199,9102010Expenses 2011: $201,8332011Expenses 2012: $212,4542012Revenue 2013: $200,845Expenses 2013: $189,501Net Income 2013: $11,3442013Revenue 2014: $215,136Expenses 2014: $219,528Net Income 2014: -$4,3922014Revenue 2015: $263,020Expenses 2015: $232,991Net Income 2015: $30,0292015Revenue 2016: $302,015Expenses 2016: $275,094Net Income 2016: $26,9212016Revenue 2017: $337,397Expenses 2017: $311,279Net Income 2017: $26,1182017Revenue 2018: $145,119Expenses 2018: $196,500Net Income 2018: -$51,3812018Revenue 2019: $301,492Expenses 2019: $241,651Net Income 2019: $59,8412019Revenue 2020: $95,630Expenses 2020: $129,086Net Income 2020: -$33,4562020Revenue 2021: $247,813Expenses 2021: $227,062Net Income 2021: $20,7512021Revenue 2022: $354,863Expenses 2022: $294,521Net Income 2022: $60,3422022Revenue 2023: $386,958Expenses 2023: $326,548Net Income 2023: $60,4102023Revenue 2024: $414,448Expenses 2024: $391,502Net Income 2024: $22,9462024

Highlighted filing

2017

Revenue$337,397
Expenses$311,279
Net Income$26,118
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 13, 2019
Return Version
2017v2.3
Gross Receipts
$338,017
Mission and Program Overview

Mission

Fostering an environment that promotes the teaching and sharing of knowledge within the water industry.

The advancement of fundamental practical knowledge concerning the treatment of wastewater and the management of wastewater facilities by the promotion of good public relations in the water pollution control field and by further education and training of personnel interested in water pollution control, management, or operation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$89,466$108,070▲ $18,604
Savings and Temporary Cash Investments$49,610$56,590▲ $6,980
Accounts Receivable-$414-
Total Assets$139,076$165,074▲ $25,998
Liabilities
Accounts Payable and Accrued Expenses$2,623$2,503▼ $120
Total Liabilities$2,623$2,503▼ $120
Net Assets / Fund Balance
Unrestricted Net Assets$136,453$162,571▲ $26,118
Total Net Assets Fund Balance$136,453$162,571▲ $26,118
Total Liabilities and Net Assets / Fund Balance$139,076$165,074▲ $25,998
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Karen HarterExecutive SecretaryFT$41,202$41,202

Board Members and Trustees

NameTitle
Sharon ThieszenPast President
Jeff BratzPresident
Jeff SimpsonPresident Elect
Jeff SmuddeVice President
Don LintnerDirector
Jeremy CramerDirector
Rick MealyDirector
Ryan HennessyDirector
Sue LeithDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$7,913
Program Service Revenue
$324,954
Investment Income
$331
Other Revenue
$4,199
All Other Contributions
$2,913
Change in Net Assets
$26,118
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$264,273
Salaries, Compensation, and Employee Benefits$44,602
Total Fundraising Expense$3,378
Grants and Similar Amounts Paid$2,404
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$195,272$7,405-$202,677
Current Officers, Directors, Trustees, and Key Employees$24,721$14,421$2,060$41,202
Travel$18,511$1,770$253$20,534
Other Expenses$19,606--$19,606
Information Technology$6,389$3,727$532$10,648
Office Expenses$2,552$4,399$213$7,164
Payroll Taxes$2,040$1,190$170$3,400
Insurance$1,804$1,052$150$3,006
Grants to Domestic Orgs$2,404--$2,404
Occupancy-$638-$638
Total Functional Expenses$273,299$34,602$3,378$311,279
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The association has five classes of membership: active, regional, honorary, life, and student. Active members are dues paying members who can hold office and are eligible for all benefits of the association.

Form 990, Part VI, Section A, Line 7A

The association's active membership has the right to elect the members of the governing body at the association's annual meeting.

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

The prepared form 990 is reviewed by the executive secretary before the return is filed with the irs.

Form 990, Part VI, Section B, Line 15A

The members of the governing body determine the executive secretary's compensation using data on compensation paid by comparable organizations for similar services.

Form 990, Part VI, Section C, Line 19

The association makes its governing documents and financial statements available to the public at its office.

Filing and Contact Details

Filer

Filer Name
Wisconsin Wastewater Operators
EIN
23-7302435
Phone
6083553081
Address
PO BOX 451, BARABOO, WI 53913-0451

Signing Officer

Name
Jeff Bratz
Title
President
Phone
6083553081
Signed
2019-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Bratz
Formed
1973
Legal Domicile
Wi
Voting Board Members
9
Independent Board Members
9
Employees
1
Volunteers
29

Preparer

Firm
Wegner Cpas Llp
Address
2921 LANDMARK PL STE 300, MADISON, WI 53713-4236
Preparer
Glenn Miller CPA
Phone
6082744020
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IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01790
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt04762
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01713
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt03002
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt019180
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0331
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt013
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0344
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0304259
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0258790
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0228413
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0184178
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0173716
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01149356
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt021015
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt041435
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt029845
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt029245
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt024114
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0145654
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0331
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt013
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0344
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt04499
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt04499
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99630
IRS990ScheduleA/PublicSupportPY509Pct00.99980
IRS990ScheduleA/PublicSupportTotal509Amt01314190
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0333187
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0302015
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0263020
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0215136
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0200832
IRS990ScheduleA/Total509Grp/TotalAmt01314190
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0338017
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0302015
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0263020
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0215136
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0200845
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01319033
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS FIVE CLASSES OF MEMBERSHIP: ACTIVE, REGIONAL, HONORARY, LIFE, AND STUDENT. ACTIVE MEMBERS ARE DUES PAYING MEMBERS WHO CAN HOLD OFFICE AND ARE ELIGIBLE FOR ALL BENEFITS OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION'S ACTIVE MEMBERSHIP HAS THE RIGHT TO ELECT THE MEMBERS OF THE GOVERNING BODY AT THE ASSOCIATION'S ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PREPARED FORM 990 IS REVIEWED BY THE EXECUTIVE SECRETARY BEFORE THE RETURN IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE MEMBERS OF THE GOVERNING BODY DETERMINE THE EXECUTIVE SECRETARY'S COMPENSATION USING DATA ON COMPENSATION PAID BY COMPARABLE ORGANIZATIONS FOR SIMILAR SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AT ITS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0139076
IRS990/TotalAssetsEOYAmt0165074
IRS990/TotalAssetsGrp/BOYAmt0139076
IRS990/TotalAssetsGrp/EOYAmt0165074
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt07913
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03378
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt034602
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0273299
IRS990/TotalFunctionalExpensesGrp/TotalAmt0311279
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02623
IRS990/TotalLiabilitiesEOYAmt02503
IRS990/TotalLiabilitiesGrp/BOYAmt02623
IRS990/TotalLiabilitiesGrp/EOYAmt02503
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0136453
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0162571
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0273299
IRS990/TotalProgramServiceRevenueAmt0324954
IRS990/TotalReportableCompFromOrgAmt041202
IRS990/TotalRevenueGrp/ExclusionAmt025225
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0304259
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0337397
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt029
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0139076
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0165074
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt0253
IRS990/TravelGrp/ManagementAndGeneralAmt01770
IRS990/TravelGrp/ProgramServicesAmt018511
IRS990/TravelGrp/TotalAmt020534
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0136453
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0162571
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 451
IRS990/USAddress/CityNm0BARABOO
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd0539130451
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWOA.ORG
IRS990/WhistleblowerPolicyInd00
ReasonableCauseExplanation/ExplanationTxt0OUR ORGANIZATION WAS A VICTIM OF A MAJOR CYBER-ATTACK. AS A RESULT, WE LOST ACCESS TO ALL OF OUR FILES AND HAD TO RE-CREATE OUR ACCOUNTING FILES. THE FBI CONDUCTED AN INVESTIGATION AND WE WAITED UNTIL THEIR INVESTIGATION WAS COMPLETED TO RE-CREATE THE FILES THAT WERE LOST.
ReturnHeader/BuildTS02020-03-31 21:24:44Z

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.70$0.15$2.55$4.14$3.92$0.23
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.39$0.09$2.30$3.87$3.27$0.60
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$0.31$1.70$3.55$2.95$0.60
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.56$0.47$1.09$2.48$2.27$0.21
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.30$0.98$0.96$1.29$0.33
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.14$1.32$3.01$2.42$0.60
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.00$0.73$1.45$1.97$0.51
2017Detailed filing. Detailed filing data is available for this year.$1.65$0.03$1.63$3.37$3.11$0.26
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.03$1.36$3.02$2.75$0.27
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$0.02$1.11$2.63$2.33$0.30
2014Detailed filing. Detailed filing data is available for this year.$0.82$0.02$0.81$2.15$2.20$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.87$0.02$0.85$2.01$1.90$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.00$0.74$2.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.03$0.65$2.02
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.01$0.73$2.00