Civic Intelligence

Wisconsin State Telecommunications Association Inc

990 • Fiscal year 2020 • EIN 39-0845874

Jan 01, 2020 to Dec 31, 2020 • Filed on May 21, 2021

122 W Washington Avenue Ste 1050Madison, WI 53703

(608) 256-8866

Siviq Scores

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

Liabilities / Assets

41st percentile

0.10x

Higher debt load relative to assets than 41% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

62nd percentile

0.31x

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

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Net Margin

28th percentile

-1.5%

Higher net margin than 28% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

80th percentile

$248,558

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 29.5% of source-year revenue.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Asset Growth

46th percentile

4.1%

Faster asset growth than 46% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

31st percentile

-18%

Faster revenue growth than 31% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$2,536,412

Up $99,274 (+4.1%) from 2019

Net Assets

Up

$2,279,597

Up $56,503 (+2.5%) from 2019

Liabilities

Up

$256,815

Up $42,771 (+20%) from 2019

Revenue

Down

$841,612

Down $184,645 (-18%) from 2019

Expenses

Down

$854,567

Down $105,543 (-11%) from 2019

Net Income

Down

-$12,955

Down $79,102 (-120%) from 2019

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,955,755Liabilities 2011: $334,617Net Assets 2011: $1,621,1382011Assets 2012: $1,951,247Liabilities 2012: $288,449Net Assets 2012: $1,662,7982012Assets 2013: $2,024,896Liabilities 2013: $198,295Net Assets 2013: $1,826,6012013Assets 2014: $2,016,915Liabilities 2014: $204,049Net Assets 2014: $1,812,8662014Assets 2015: $1,996,580Liabilities 2015: $276,779Net Assets 2015: $1,719,8012015Assets 2016: $2,111,318Liabilities 2016: $251,472Net Assets 2016: $1,859,8462016Assets 2017: $2,307,664Liabilities 2017: $278,761Net Assets 2017: $2,028,9032017Assets 2018: $2,260,888Liabilities 2018: $296,360Net Assets 2018: $1,964,5282018Assets 2019: $2,437,138Liabilities 2019: $214,044Net Assets 2019: $2,223,0942019Assets 2020: $2,536,412Liabilities 2020: $256,815Net Assets 2020: $2,279,5972020Assets 2021: $2,668,906Liabilities 2021: $325,194Net Assets 2021: $2,343,7122021Assets 2022: $2,497,663Liabilities 2022: $546,085Net Assets 2022: $1,951,5782022Assets 2023: $2,466,965Liabilities 2023: $525,191Net Assets 2023: $1,941,7742023Assets 2024: $2,408,905Liabilities 2024: $427,668Net Assets 2024: $1,981,2372024

Highlighted filing

2020

Assets$2,536,412
Liabilities$256,815
Net Assets$2,279,597

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,048,586Expenses 2011: $1,139,571Net Income 2011: -$90,9852011Revenue 2012: $987,994Expenses 2012: $976,386Net Income 2012: $11,6082012Revenue 2013: $1,018,132Expenses 2013: $971,508Net Income 2013: $46,6242013Revenue 2014: $990,947Expenses 2014: $1,002,608Net Income 2014: -$11,6612014Revenue 2015: $971,767Expenses 2015: $976,971Net Income 2015: -$5,2042015Revenue 2016: $1,103,230Expenses 2016: $918,400Net Income 2016: $184,8302016Revenue 2017: $968,238Expenses 2017: $913,722Net Income 2017: $54,5162017Revenue 2018: $1,045,395Expenses 2018: $922,405Net Income 2018: $122,9902018Revenue 2019: $1,026,257Expenses 2019: $960,110Net Income 2019: $66,1472019Revenue 2020: $841,612Expenses 2020: $854,567Net Income 2020: -$12,9552020Revenue 2021: $969,742Expenses 2021: $994,207Net Income 2021: -$24,4652021Revenue 2022: $969,831Expenses 2022: $1,097,603Net Income 2022: -$127,7722022Revenue 2023: $1,061,747Expenses 2023: $1,216,166Net Income 2023: -$154,4192023Revenue 2024: $1,205,293Expenses 2024: $1,171,546Net Income 2024: $33,7472024

Highlighted filing

2020

Revenue$841,612
Expenses$854,567
Net Income-$12,955
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 21, 2021
Return Version
2020v4.0
Gross Receipts
$1,180,965
Mission and Program Overview

Mission

To be the premier state association of wisconsins diverse telecommunications providers united to: lead and excel in service quality, reliability and information security; advocate effectively for legislative and regulatory reform; build consensus by providing an effective forum for industry discussion; promote an advanced integrated infrastructure; provide a high quality telecommunications resource to inform and educate members, regulators, legislators and customers; support appropriate enhancements to public safety and homeland security.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,059,809$2,020,074▼ $39,735
Savings and Temporary Cash Investments$307,289$462,824▲ $155,535
Prepaid Expenses and Deferred Charges$28,500$26,680▼ $1,820
Land, Buildings, and Equipment, Net$36,370$23,250▼ $13,120
Accounts Receivable$1,488--
Total Assets$2,437,138$2,536,412▲ $99,274
Other Assets Total$3,682$3,584▼ $98
Liabilities
Deferred Revenue$128,725$176,691▲ $47,966
Accounts Payable and Accrued Expenses$57,522$61,016▲ $3,494
Other Liabilities$27,797$19,108▼ $8,689
Total Liabilities$214,044$256,815▲ $42,771
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,223,094$2,279,597▲ $56,503
Total Net Assets Fund Balance$2,223,094$2,279,597▲ $56,503
Total Liabilities and Net Assets / Fund Balance$2,437,138$2,536,412▲ $99,274

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,706$97,247$107,953
Other Land Buildings$12,544$37,175$49,719
Leasehold Improvements-$4,910$4,910
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
William EsbeckSecr, Trsr,FT$200,701$47,857$248,558
William EsbeckSecr, Trsr, Exec Director-$144,438$104,120$248,558

Board Members and Trustees

NameTitle
Chad YoungPresident, D
Christy BergerDirector
Dan FabryDirector
Gina TomlinsonDirector
Jack PhillipsDirector
Jean PaukDirector
Jerry SchneiderDirector
Justin HuebnerDirector
Kent KlimaDirector
Matt SparksDirector
Scott NymanDirector
Tim KusilekVP, Director
Revenue and Support

Revenue Composition

Contributions and Grants
$6,209
Program Service Revenue
$652,899
Investment Income
$162,794
Other Revenue
$19,710
All Other Contributions
$6,209
Change in Net Assets
$-12,955

Audited Revenue Reconciliation

Revenue per Audited Statements
$820,746
Revenue Not Reported on Financial Statements
$20,866
Revenue Not Reported on Form 990
$69,458
Total Revenue per Audited Statements
$890,204
Total Revenue per Form 990
$841,612
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$522,923
Other Expenses$331,644
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$248,558
Other Salaries and Wages---$178,777
Conferences and Meetings---$73,764
Occupancy---$72,587
Other Employee Benefits---$51,492
Fees for Services Lobbying---$48,000
Office Expenses---$33,670
Payroll Taxes---$24,078
Fees for Services Legal---$22,912
Fees for Service Investment Mgmnt Fees---$20,866
Pension Plan Contributions---$20,018
Depreciation Depletion---$13,120
Fees for Services Accounting---$10,856
Insurance---$10,164
Travel---$5,070
Other Expenses---$2,228
Fees for Services Other---$1,733
Total Functional Expenses$0$0$0$854,567

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$854,567
Expenses per Audited Statements$833,701
Total Expenses per Audited Statements$833,701
Expenses Not Reported on Financial Statements$20,866
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$94,299
Current Year Nondeductible Lobbying and Political Cost$66,205
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Direct Givers & Fonepac Funds$19,108
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

MEMBERS

Form 990, Page 6, Part VI, Line 7A

MEMBERS

Form 990, Page 6, Part VI, Line 7B

Members-all articles of incorporation & election of directors are approved by the members at annual meeting

Form 990, Page 6, Part VI, Line 9

Chad young norvado, 43705 us hwy 63 cable, wi 54821 tim kusilek clear lake tel, 316 third ave clear lake, wi 54005 christy berger ntec, 318 3rd ave west durand, wi 54736 dan fabry nsight, 450 security blvd green bay, wi 54313 justin huebner solarus, 440 e grand ave wisconsin rapids, wi 54494 kent klima bloomer tel co, 1120 15th ave bloomer, wi 54724 scott nyman cirrinity llc, 104 walker st wittenberg, wi 54499 jean pauk tds, 525 junction rd madison, wi 53717 jack phillips frontier, 14450 burnhaven dr burnsville, mn 55306 jerry schneider marquette-adams tel, 113 n oxford st oxford, wi 53952 matt sparks baldwin lightstream, 930 maple st baldwin, wi 54002 gina tomlinson cochrane coop. Tel, 103 w 5th st cochrane, wi 54622

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

Reviewed by wsta's executive director and accountant prior to filing.

Form 990, Page 6, Part VI, Line 19

Upon request in person, on a case by case basis

Filing and Contact Details

Filer

Filer Name
Wisconsin State Telecommunications
EIN
39-0845874
Phone
6082568866
Address
122 W WASHINGTON AVENUE STE 1050, MADISON, WI 53703

Signing Officer

Name
William Esbeck
Title
Secr, Trsr, Exec Director
Phone
6082568866
Signed
2021-05-21

Organization Details

Principal Officer
William Esbeck
Formed
1939
Voting Board Members
12
Independent Board Members
12
Employees
3

Preparer

Firm
Siepert & Co Llp
Address
1920 WEST HART ROAD, BELOIT, WI 53511
Preparer
Dennis E Hildebrandt
Phone
6083652266
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To be the premier state association of wisconsins diverse telecommunications providers united to: lead and excel in service quality, reliability and information security; advocate effectively for legislative and regulatory reform; build consensus by providing an effective forum for industry discussion; promote an advanced integrated infrastructure; provide a high quality telecommunications resource to inform and educate members, regulators, legislators and customers; support appropriate enhancements to public safety and homeland security.

Form 990, Page 2, Part III, Line 4B

Regulatory - wsta is active in issues that have an industry-wide impact on telecommunications providers in wisconsin. Wsta represents member companies before the public service commission of wisconsin (pscw) (the agency responsible for regulating telecommunications providers at the state level); the federal communications commission (fcc) (the agency responsible for telecommunications regulation at the federal level), as well as various courts on occasion. During 2020, wsta was active on issues before the pscw, including issues relating to locating buried facilities, psc broadband mapping, and the broadband expansion grant program. At the fcc, wsta participated in or closely followed issues including universal service fund reform, intercarrier compensation reform, and rural development opportunity fund.

Form 990, Page 2, Part III, Line 4C

Legislative - wsta represents its members on issues impacting the telecommunications industry that come before the wisconsin state legislature. Some of the major issues considered by the senate and assembly during 2020 included the continued modernization of wisconsin's 911 infrastructure, the police and fire protection fund surcharge, the broadband expansion grant program, and telephone company property tax exemptions for broadband property in a rural area or underserved area. Wsta's activities on some of these issues were for the benefit of associate members as well as our active members. All categories of members participate on policy-making committees dealing with many of these issues. Wsta's legislative efforts include research and preparation of information, direct contact with legislators and staff, and working with members to contact their legislators.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0SECR, TRSR,
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0PART I LINE 4B: THE ORGANIZATION ESTABLISHED A 457(F) DEFERRED COMPENSATION PLAN FOR WILLIAM ESBECK, EXECUTIVE DIRECTOR, IN 2016. A PAYMENT OF 14,880 WAS MADE IN 2020, REPRESENTING A VESTED PORTION OF 10% OF THE ACCOUNT BALANCE. THE FUTURE VESTING SCHEDULE IS 15% OF THE ACCOUNT BALANCE AS OF 12/31/2022, 20% OF THE ACCOUNT BALANCE AS OF 12/31/2024, 25% OF THE ACCOUNT BALANCE AS OF 12/31/2026, AND 100% OF THE ACCOUNT BALANCE AS OF 12/31/2027. AS OF EMPLOYMENT TERMINATION DATE, WILLIAM FORFEITS ANY RIGHT TO ANY UNVESTED PORTION OF THE ACCOUNT.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, PART III
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO BE THE PREMIER STATE ASSOCIATION OF WISCONSINS DIVERSE TELECOMMUNICATIONS PROVIDERS UNITED TO: LEAD AND EXCEL IN SERVICE QUALITY, RELIABILITY AND INFORMATION SECURITY; ADVOCATE EFFECTIVELY FOR LEGISLATIVE AND REGULATORY REFORM; BUILD CONSENSUS BY PROVIDING AN EFFECTIVE FORUM FOR INDUSTRY DISCUSSION; PROMOTE AN ADVANCED INTEGRATED INFRASTRUCTURE; PROVIDE A HIGH QUALITY TELECOMMUNICATIONS RESOURCE TO INFORM AND EDUCATE MEMBERS, REGULATORS, LEGISLATORS AND CUSTOMERS; SUPPORT APPROPRIATE ENHANCEMENTS TO PUBLIC SAFETY AND HOMELAND SECURITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REGULATORY - WSTA IS ACTIVE IN ISSUES THAT HAVE AN INDUSTRY-WIDE IMPACT ON TELECOMMUNICATIONS PROVIDERS IN WISCONSIN. WSTA REPRESENTS MEMBER COMPANIES BEFORE THE PUBLIC SERVICE COMMISSION OF WISCONSIN (PSCW) (THE AGENCY RESPONSIBLE FOR REGULATING TELECOMMUNICATIONS PROVIDERS AT THE STATE LEVEL); THE FEDERAL COMMUNICATIONS COMMISSION (FCC) (THE AGENCY RESPONSIBLE FOR TELECOMMUNICATIONS REGULATION AT THE FEDERAL LEVEL), AS WELL AS VARIOUS COURTS ON OCCASION. DURING 2020, WSTA WAS ACTIVE ON ISSUES BEFORE THE PSCW, INCLUDING ISSUES RELATING TO LOCATING BURIED FACILITIES, PSC BROADBAND MAPPING, AND THE BROADBAND EXPANSION GRANT PROGRAM. AT THE FCC, WSTA PARTICIPATED IN OR CLOSELY FOLLOWED ISSUES INCLUDING UNIVERSAL SERVICE FUND REFORM, INTERCARRIER COMPENSATION REFORM, AND RURAL DEVELOPMENT OPPORTUNITY FUND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LEGISLATIVE - WSTA REPRESENTS ITS MEMBERS ON ISSUES IMPACTING THE TELECOMMUNICATIONS INDUSTRY THAT COME BEFORE THE WISCONSIN STATE LEGISLATURE. SOME OF THE MAJOR ISSUES CONSIDERED BY THE SENATE AND ASSEMBLY DURING 2020 INCLUDED THE CONTINUED MODERNIZATION OF WISCONSIN'S 911 INFRASTRUCTURE, THE POLICE AND FIRE PROTECTION FUND SURCHARGE, THE BROADBAND EXPANSION GRANT PROGRAM, AND TELEPHONE COMPANY PROPERTY TAX EXEMPTIONS FOR BROADBAND PROPERTY IN A RURAL AREA OR UNDERSERVED AREA. WSTA'S ACTIVITIES ON SOME OF THESE ISSUES WERE FOR THE BENEFIT OF ASSOCIATE MEMBERS AS WELL AS OUR ACTIVE MEMBERS. ALL CATEGORIES OF MEMBERS PARTICIPATE ON POLICY-MAKING COMMITTEES DEALING WITH MANY OF THESE ISSUES. WSTA'S LEGISLATIVE EFFORTS INCLUDE RESEARCH AND PREPARATION OF INFORMATION, DIRECT CONTACT WITH LEGISLATORS AND STAFF, AND WORKING WITH MEMBERS TO CONTACT THEIR LEGISLATORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MEMBERS-ALL ARTICLES OF INCORPORATION & ELECTION OF DIRECTORS ARE APPROVED BY THE MEMBERS AT ANNUAL MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CHAD YOUNG NORVADO, 43705 US HWY 63 CABLE, WI 54821 TIM KUSILEK CLEAR LAKE TEL, 316 THIRD AVE CLEAR LAKE, WI 54005 CHRISTY BERGER NTEC, 318 3RD AVE WEST DURAND, WI 54736 DAN FABRY NSIGHT, 450 SECURITY BLVD GREEN BAY, WI 54313 JUSTIN HUEBNER SOLARUS, 440 E GRAND AVE WISCONSIN RAPIDS, WI 54494 KENT KLIMA BLOOMER TEL CO, 1120 15TH AVE BLOOMER, WI 54724 SCOTT NYMAN CIRRINITY LLC, 104 WALKER ST WITTENBERG, WI 54499 JEAN PAUK TDS, 525 JUNCTION RD MADISON, WI 53717 JACK PHILLIPS FRONTIER, 14450 BURNHAVEN DR BURNSVILLE, MN 55306 JERRY SCHNEIDER MARQUETTE-ADAMS TEL, 113 N OXFORD ST OXFORD, WI 53952 MATT SPARKS BALDWIN LIGHTSTREAM, 930 MAPLE ST BALDWIN, WI 54002 GINA TOMLINSON COCHRANE COOP. TEL, 103 W 5TH ST COCHRANE, WI 54622
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7REVIEWED BY WSTA'S EXECUTIVE DIRECTOR AND ACCOUNTANT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8UPON REQUEST IN PERSON, ON A CASE BY CASE BASIS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.41$0.43$1.98$1.21$1.17$0.03
2023Detailed filing. Detailed filing data is available for this year.$2.47$0.53$1.94$1.06$1.22$0.15
2022Detailed filing. Detailed filing data is available for this year.$2.50$0.55$1.95$0.97$1.10$0.13
2021Detailed filing. Detailed filing data is available for this year.$2.67$0.33$2.34$0.97$0.99$0.02
2020Detailed filing. Detailed filing data is available for this year.$2.54$0.26$2.28$0.84$0.85$0.01
2019Summary only. Only limited summary data is available for this year.$2.44$0.21$2.22$1.03$0.96$0.07
2018Summary only. Only limited summary data is available for this year.$2.26$0.30$1.96$1.05$0.92$0.12
2017Summary only. Only limited summary data is available for this year.$2.31$0.28$2.03$0.97$0.91$0.05
2016Summary only. Only limited summary data is available for this year.$2.11$0.25$1.86$1.10$0.92$0.18
2015Summary only. Only limited summary data is available for this year.$2.00$0.28$1.72$0.97$0.98$0.01
2014Summary only. Only limited summary data is available for this year.$2.02$0.20$1.81$0.99$1.00$0.01
2013Summary only. Only limited summary data is available for this year.$2.02$0.20$1.83$1.02$0.97$0.05
2012Summary only. Only limited summary data is available for this year.$1.95$0.29$1.66$0.99$0.98$0.01
2011Summary only. Only limited summary data is available for this year.$1.96$0.33$1.62$1.05$1.14$0.09
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)6 • $1M-$5M nonprofits