Civic Intelligence

Wisconsin School Music Association Inc. Wsma

990 • Fiscal year 2015 • EIN 39-0813464

Jul 01, 2014 to Jun 30, 2015 • Filed on Oct 20, 2015

Organization ProfileWWW.WSMAMUSIC.ORG

View Organization Page

1005 Quinn DriveWaunakee, WI 53597

(608) 850-3566

Siviq Scores

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

Liabilities / Assets

84th percentile

0.67x

Higher debt load relative to assets than 84% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

79th percentile

0.59x

Higher debt load relative to revenue than 79% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

61st percentile

6.8%

Higher net margin than 61% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

75th percentile

$116,117

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

66th percentile

5.9%

Faster asset growth than 66% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

35th percentile

-2.1%

Faster revenue growth than 35% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$1,961,455

Up $110,081 (+5.9%) from 2014

Net Assets

Up

$654,482

Up $149,475 (+30%) from 2014

Liabilities

Down

$1,306,973

Down $39,394 (-2.9%) from 2014

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin61st percentile

Revenue

Down

$2,204,177

Down $47,889 (-2.1%) from 2014

Expenses

Down

$2,054,702

Down $8,158 (-0.4%) from 2014

Net Income

Down

$149,475

Down $39,731 (-21%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth66th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,802,032Liabilities 2011: $1,611,909Net Assets 2011: $190,1232011Assets 2012: $1,728,869Liabilities 2012: $1,474,201Net Assets 2012: $254,6682012Assets 2013: $1,774,367Liabilities 2013: $1,404,148Net Assets 2013: $370,2192013Assets 2014: $1,851,374Liabilities 2014: $1,346,367Net Assets 2014: $505,0072014Assets 2015: $1,961,455Liabilities 2015: $1,306,973Net Assets 2015: $654,4822015Assets 2016: $2,024,621Liabilities 2016: $1,180,805Net Assets 2016: $843,8162016Assets 2017: $2,115,840Liabilities 2017: $1,092,698Net Assets 2017: $1,023,1422017Assets 2018: $2,113,765Liabilities 2018: $966,916Net Assets 2018: $1,146,8492018Assets 2019: $2,117,908Liabilities 2019: $959,362Net Assets 2019: $1,158,5462019Assets 2020: $1,872,664Liabilities 2020: $727,326Net Assets 2020: $1,145,3382020Assets 2021: $1,873,703Liabilities 2021: $666,581Net Assets 2021: $1,207,1222021Assets 2022: $1,858,449Liabilities 2022: $881,751Net Assets 2022: $976,6982022Assets 2023: $1,612,479Liabilities 2023: $751,924Net Assets 2023: $860,5552023Assets 2024: $1,623,899Liabilities 2024: $792,655Net Assets 2024: $831,2442024

Highlighted filing

2015

Assets$1,961,455
Liabilities$1,306,973
Net Assets$654,482
Open 2015 Filing

Operations Trend

Revenue Growth35th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $2,257,9702011Expenses 2012: $2,125,3942012Revenue 2013: $2,173,006Expenses 2013: $2,057,455Net Income 2013: $115,5512013Revenue 2014: $2,252,066Expenses 2014: $2,062,860Net Income 2014: $189,2062014Revenue 2015: $2,204,177Expenses 2015: $2,054,702Net Income 2015: $149,4752015Revenue 2016: $2,194,254Expenses 2016: $2,004,920Net Income 2016: $189,3342016Revenue 2017: $2,208,835Expenses 2017: $2,029,509Net Income 2017: $179,3262017Revenue 2018: $2,181,191Expenses 2018: $2,057,484Net Income 2018: $123,7072018Revenue 2019: $2,174,974Expenses 2019: $2,163,277Net Income 2019: $11,6972019Revenue 2020: $1,689,607Expenses 2020: $1,702,815Net Income 2020: -$13,2082020Revenue 2021: $1,401,958Expenses 2021: $1,340,174Net Income 2021: $61,7842021Revenue 2022: $1,567,369Expenses 2022: $1,797,793Net Income 2022: -$230,4242022Revenue 2023: $1,793,785Expenses 2023: $1,909,928Net Income 2023: -$116,1432023Revenue 2024: $1,884,206Expenses 2024: $1,918,417Net Income 2024: -$34,2112024

Highlighted filing

2015

Revenue$2,204,177
Expenses$2,054,702
Net Income$149,475
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Oct 20, 2015
Return Version
2014v6.0
Gross Receipts
$2,204,177
Mission and Program Overview

Mission

Provide statewide music programming activities, offer leadership and support for school music programs, and advance music as an integral part of the school curriculum and community life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,521,907$1,476,472▼ $45,435
Cash and Non-Interest-Bearing Accounts$270,781$429,605▲ $158,824
Accounts Receivable$39,623$55,378▲ $15,755
Prepaid Expenses and Deferred Charges$19,063--
Total Assets$1,851,374$1,961,455▲ $110,081
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,128,480$1,088,784▼ $39,696
Accounts Payable and Accrued Expenses$156,777$152,783▼ $3,994
Deferred Revenue$60,920$65,216▲ $4,296
Other Liabilities$190$190→ $0
Total Liabilities$1,346,367$1,306,973▼ $39,394
Net Assets / Fund Balance
Unrestricted Net Assets$505,007$654,482▲ $149,475
Total Net Assets Fund Balance$505,007$654,482▲ $149,475
Total Liabilities and Net Assets / Fund Balance$1,851,374$1,961,455▲ $110,081

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,122,771$374,257$1,497,028
Land$309,166-$309,166
Equipment$12,188$274,272$286,460
Leasehold Improvements$32,347$41,254$73,601
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Timothy SchaidExecutive DiPT$87,751$28,366$116,117

Board Members and Trustees

NameTitle
R Scott PiercePresident
Jon GillilandPresident El
Doug ArendtDirector
George SmithDirector
James EganDirector
James ScheuerDirector
Julie PalkowskiDirector
Ken BatesDirector
Leyla SanyerDirector
Lynn SeidlDirector
Marcy Peters-feliceDirector
Rich AppelDirector
Richard ParksDirector
Sam RuudDirector
Terry MccloskeyDirector
Tim JohnsonDirector
Todd SchmidtDirector
Gregg ButlerPast-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$111,427
Program Service Revenue
$2,045,846
Investment Income
$0
Other Revenue
$46,904
All Other Contributions
$85,826
Change in Net Assets
$149,475

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,204,177
Revenue Not Reported on Form 990
$150,350
Total Revenue per Audited Statements
$2,354,527
Total Revenue per Form 990
$2,204,177
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,271,771
Salaries, Compensation, and Employee Benefits$778,871
Total Fundraising Expense$104,121
Grants and Similar Amounts Paid$4,060
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$328,697$163,390$40,759$532,846
All Other Expenses$349,853$6,816$1,925$358,594
Current Officers, Directors, Trustees, and Key Employees$37,248$53,051$22,575$112,874
Occupancy$52,700$30,018$8,521$91,239
Office Expenses$43,423$17,061$4,843$65,327
Other Employee Benefits$40,641$15,149$2,412$58,202
Fees for Services Other$34,271$17,251$4,897$56,419
Other Expenses$50,103--$50,103
Payroll Taxes$27,836$15,854$4,501$48,191
Depreciation Depletion$27,774$15,820$4,491$48,085
Advertising$20,280$11,552$3,280$35,112
Travel$25,852$2,389$678$28,919
Pension Plan Contributions$15,456$8,803$2,499$26,758
Information Technology$13,332$4,444$856$18,632
Insurance$6,688$3,810$1,082$11,580
Conferences and Meetings$4,961$2,826$802$8,589
Fees for Services Accounting-$7,965-$7,965
Grants to Domestic Individuals$4,060--$4,060
Royalties$1,438--$1,438
Fees for Services Legal-$1,406-$1,406
Total Functional Expenses$1,572,976$377,605$104,121$2,054,702

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,205,052
Expenses per Audited Statements$2,054,702
Total Expenses per Form 990$2,054,702
Expenses Not Reported on Form 990$150,350
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposit$190
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“A draft copy of the tax return is reviewed by the executive director and association officers prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“Formal monitoring and enforcement is the responsibility of the executive director and the executive committee of the board.”

Form 990, Page 6, Part VI, Line 15A

“Compensation for the executive director is based on comparable positions in education and not-for-profit management positions.”

Form 990, Page 6, Part VI, Line 15B

“Officers are not compensated.”

Form 990, Page 6, Part VI, Line 19

“Organization documents, other than personnel matters, are considered public information and available for inspection. Highlights of board action are published on the web and in printed newsletters and magazines.”

Filing and Contact Details

Filer

Filer Name
Wisconsin School
EIN
39-0813464
Phone
6088503566
Address
1005 QUINN DRIVE, WAUNAKEE, WI 53597

Signing Officer

Name
Tim Schaid
Title
Executive Director
Phone
6088503566
Signed
2015-10-20

Organization Details

Principal Officer
Tim Schaid
Formed
1932
Legal Domicile
Wi
Voting Board Members
18
Independent Board Members
18
Employees
17
Volunteers
350

Preparer

Firm
Johnson Block & Co Inc
Address
2500 BUSINESS PARK ROAD, MINERAL POINT, WI 53565
Preparer
Brent Nelson
Phone
6089872206
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Concert subsidy 48,648 0 0 state festival subsidy 34,566 0 0 hs honors fall hotel 24,203 0 0 internet access 19,244 0 0 ml honors hotel 19,187 0 0 mb host site expense 13,729 0 0 wcme clinician honorarium 12,840 0 0 hs honors aud judges & ho 10,755 0 0 state s/e medals 10,663 0 0 ml hon stdnt/staff hotel 9,995 0 0 mb judge/event staff fee 8,955 0 0 mb host site stipend 8,900 0 0 concert plaques expense 7,200 0 0 district festival admin 6,577 0 0 hs honors summer cond fee 6,000 0 0 merchant services expense 2,933 2,283 638 field reps. 3,052 1,739 494 hs honors fall conductor 5,000 0 0 ml other expense 4,982 0 0 payroll & bene admin exp 2,668 1,520 431 ml honors staging 4,593 0 0 ml honors reh lunch & sup 3,799 0 0 mb awards (trophies) 3,417 0 0 hs honors fall band/orch 3,327 0 0 festivals committee expen 3,222 0 0 hs honors cd recording & 3,194 0 0 ml honors conductor fees 3,000 0 0 state festival admin. 2,785 0 0 music biz facilities 2,750 0 0 hs honors fall bussing 2,600 0 0 mb other expenses 2,600 0 0 hs honors t-shirts 2,520 0 0 hs honors other exp 2,487 0 0 lp regional sound 2,450 0 0 ml honors comm. Travel & 2,180 0 0 wcme clinician housing 2,139 0 0 bank service charges 1,185 675 192 hs honors summer supplies 1,901 0 0 ml honors lighting 1,900 0 0 other awards expense 1,886 0 0 lp misc expense 1,667 0 0 ml honors t-shirts 1,605 0 0 hsh contr to foundation 1,554 0 0 hs honors music 1,505 0 0 hs honors committee expen 1,468 0 0 fest managers wkshp food/ 1,330 0 0 hs honors fall choir/jazz 1,262 0 0 lp regional judges 1,250 0 0 ml honors aud contr to fo 1,232 0 0 wcme workshop refunds 1,165 0 0 ml honors truck/moving eq 1,076 0 0 general committee expense 599 342 97 ml honors recording & dup 1,000 0 0 lp t-shirt/cd/dvd/book 999 0 0 lp finals facility/engine 998 0 0 hs honors facility rental 953 0 0 ml honors music 903 0 0 lp finals sound 850 0 0 hsh aud site food & bever 837 0 0 staff development 452 257 73 bad debt 780 0 0 hs honors fall truck/equi 759 0 0 lp finals audio recording 725 0 0 hsh audition sch honorari 700 0 0 wcme program prom materia 660 0 0 lp regional school donati 650 0 0 composition - awards 600 0 0 hs honors fall piano rent 600 0 0 muxic biz presenter stipe 600 0 0 ml honors aud host schl h 600 0 0 hs honors fall accomp fee 600 0 0 wcme workshop food/meals 517 0 0 ml honors aud host schl e 503 0 0 launchpad cash box 500 0 0 concert pins expense 464 0 0 lp finals judges 450 0 0 music biz misc. Expense 346 0 0 district certificates exp 309 0 0 lp finals awards 285 0 0 lp regional emcee 275 0 0 hs honors fall staff meal 262 0 0 ml honors accomp fee 250 0 0 hs honors fall supplies ( 243 0 0 lp regional rental facili 222 0 0 wcme programming misc 200 0 0 equipment repair/maintena 175 0 0 adjudicator workshop 168 0 0 composition judge fees 136 0 0 hs honors fall staff awar 135 0 0 ml honor reh host schl ho 125 0 0 other expense 120 0 0 lp finals emcee 100 0 0 lp governor's reception 42 0 0 resource center developme 15 0 0”

Financial Statement Notes

Schedule D, Page 3, Part X

“Income unrelated to the association's exempt purpose is subject to federal income taxes. Income from advertising sales is subject to taxation as unrelated business income (ubi). Corresponding expenses for wages, printing, designing, and distributing the publications related to the advertising ubi reduced taxable income to a level where no tax was due. The association has adopted accounting guidance for recognizing and measuring uncertain tax positions. The association follows statutory requirements for income tax accounting and generally avoids risks associated with potentially problematic tax positions that may be challenged upon examination. Management believes any liability resulting from taxing authorities imposing income taxes from activities deemed to be unrelated to the association's tax-exempt status would not be material to the financial statements. The association's federal exempt organization returns are subject to examination by the internal revenue service, generally for three years after they are filed. With few exceptions, the association is no longer subject to such examinations for tax years before 2011.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,961,455
Liabilities
$1,306,973
Net assets
$654,482
Revenue
$2,204,177
Expenses
$2,054,702
Net income
$149,475
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.79$0.83$1.88$1.92$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.61$0.75$0.86$1.79$1.91$0.12
2022Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.86$0.88$0.98$1.57$1.80$0.23
2021Detailed filing. Detailed filing data is available for this year.$1.87$0.67$1.21$1.40$1.34$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$0.73$1.15$1.69$1.70$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.12$0.96$1.16$2.17$2.16$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$0.97$1.15$2.18$2.06$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.12$1.09$1.02$2.21$2.03$0.18
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.02$1.18$0.84$2.19$2.00$0.19
2015Detailed filing. Detailed filing data is available for this year.$1.96$1.31$0.65$2.20$2.05$0.15
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.85$1.35$0.51$2.25$2.06$0.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.77$1.40$0.37$2.17$2.06$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$1.47$0.25$2.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$1.61$0.19$2.26