Civic Intelligence

Wisconsin State Horse Council Incorporated

EIN 39-1347729 • 501(c)6 • Columbus, WI

Profile

The wisconsin horse council (whc) is a non profit organization representing horsemen & horsewomen and the equine industry. The whc promotes the equine industry through leadership, education, and service. The organization also takes a proactive role in the future growth & development of the industry.

PO Box 72Columbus, WI 53925

www.wisconsinhorsecouncil.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

92nd percentile

0.69x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

1.60x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

61st percentile

8.0%

Higher net margin than 61% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

50th percentile

$139,650

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

36th percentile

1.0%

Faster asset growth than 36% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

77th percentile

19%

Faster revenue growth than 77% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets92nd percentile

Using 2023 Form 990 data because the latest 2024 filing does not report standard financial totals.

Assets

Up

$4,865,151

Up $2,666,192 (+121%) from 2022

Liabilities

Up

$3,539,250

Up $2,488,846 (+237%) from 2022

Net Assets

Up

$1,325,901

Up $177,346 (+15%) from 2022

Operations
Liabilities / Revenue98th percentileNet Margin61st percentile

Revenue

Down

$1,789,276

Down $120,232 (-6.3%) from 2022

Expenses

Up

$1,622,631

Up $325,624 (+25%) from 2022

Net Income

Down

$166,645

Down $445,856 (-73%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth36th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2011: $1,219,919Liabilities 2011: $219,957Net Assets 2011: $999,9622011Assets 2012: $1,280,891Liabilities 2012: $247,154Net Assets 2012: $1,033,7372012Assets 2013: $1,166,414Liabilities 2013: $272,901Net Assets 2013: $893,5132013Assets 2014: $1,078,641Liabilities 2014: $262,643Net Assets 2014: $815,9982014Assets 2015: $1,792,796Liabilities 2015: $993,704Net Assets 2015: $799,0922015Assets 2016: $1,834,473Liabilities 2016: $980,209Net Assets 2016: $854,2642016Assets 2017: $1,783,286Liabilities 2017: $935,644Net Assets 2017: $847,6422017Assets 2018: $1,956,101Liabilities 2018: $897,313Net Assets 2018: $1,058,7882018Assets 2019: $2,117,894Liabilities 2019: $939,633Net Assets 2019: $1,178,2612019Assets 2020: $1,693,057Liabilities 2020: $1,042,208Net Assets 2020: $650,8492020Assets 2021: $1,575,201Liabilities 2021: $1,027,372Net Assets 2021: $547,8292021Assets 2022: $2,198,959Liabilities 2022: $1,050,404Net Assets 2022: $1,148,5552022Assets 2023: $4,865,151Liabilities 2023: $3,539,250Net Assets 2023: $1,325,9012023

Latest loaded filing

2023

Assets$4,865,151
Liabilities$3,539,250
Net Assets$1,325,901
Open 2023 Filing

Operations Trend

Revenue Growth77th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2011: $1,376,1502011Expenses 2012: $1,377,4312012Revenue 2013: $1,545,796Expenses 2013: $1,706,020Net Income 2013: -$160,2242013Revenue 2014: $1,486,169Expenses 2014: $1,563,684Net Income 2014: -$77,5152014Revenue 2015: $1,496,756Expenses 2015: $1,513,662Net Income 2015: -$16,9062015Revenue 2016: $1,546,817Expenses 2016: $1,491,645Net Income 2016: $55,1722016Revenue 2017: $1,569,933Expenses 2017: $1,580,724Net Income 2017: -$10,7912017Revenue 2018: $1,673,705Expenses 2018: $1,464,224Net Income 2018: $209,4812018Revenue 2019: $1,740,870Expenses 2019: $1,571,795Net Income 2019: $169,0752019Revenue 2020: $61,437Expenses 2020: $589,745Net Income 2020: -$528,3082020Revenue 2021: $237,575Expenses 2021: $355,154Net Income 2021: -$117,5792021Revenue 2022: $1,909,508Expenses 2022: $1,297,007Net Income 2022: $612,5012022Revenue 2023: $1,789,276Expenses 2023: $1,622,631Net Income 2023: $166,6452023

Latest loaded filing

2023

Revenue$1,789,276
Expenses$1,622,631
Net Income$166,645
Open 2023 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
-
Liabilities
-
Net assets
-
Revenue
-
Expenses
-
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.87$3.54$1.33$1.79$1.62$0.17
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.20$1.05$1.15$1.91$1.30$0.61
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$1.03$0.55$0.24$0.36$0.12
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$1.04$0.65$0.06$0.59$0.53
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.12$0.94$1.18$1.74$1.57$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.96$0.90$1.06$1.67$1.46$0.21
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$0.94$0.85$1.57$1.58$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.83$0.98$0.85$1.55$1.49$0.06
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.79$0.99$0.80$1.50$1.51$0.02
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$0.26$0.82$1.49$1.56$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.27$0.89$1.55$1.71$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.25$1.03$1.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.22$1.00$1.38
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 13, 2020
Return Version
2019v5.0
Gross Receipts
$62,402
Mission and Program Overview

Mission

The mission of wisconsin state horse council is to represent and to foster a unified equine industry of wisconsin, to promote the equine through leadership, education, service and communication, and to take a proactive role in the future growth and development of the equine industry.

The wisconsin horse council (whc) is a non profit organization representing horsemen & horsewomen and the equine industry. The whc promotes the equine industry through leadership, education, and service. The organization also takes a proactive role in the future growth & development of the industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$776,435$653,747▼ $122,688
Land, Buildings, and Equipment, Net$676,878$605,740▼ $71,138
Savings and Temporary Cash Investments$523,422$282,047▼ $241,375
Investments in Publicly Traded Securities$90,699$94,370▲ $3,671
Prepaid Expenses and Deferred Charges$4,442$28,878▲ $24,436
Inventories for Sale or Use$14,432$26,636▲ $12,204
Intangible Assets$1,646$1,047▼ $599
Accounts Receivable$29,940$592▼ $29,348
Total Assets$2,117,894$1,693,057▼ $424,837
Liabilities
Unsecured Notes Loans Payable$615,422$580,002▼ $35,420
Deferred Revenue$250,995$450,775▲ $199,780
Accounts Payable and Accrued Expenses$73,216$11,431▼ $61,785
Total Liabilities$939,633$1,042,208▲ $102,575
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,161,905$634,407▼ $527,498
Net Assets With Donor Restrictions$16,356$16,442▲ $86
Total Net Assets Fund Balance$1,178,261$650,849▼ $527,412
Total Liabilities and Net Assets / Fund Balance$2,117,894$1,693,057▼ $424,837

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$551,970$222,725$774,695
Equipment$53,770$206,072$259,842
Compensation and Service Providers
Top Officer Pay50th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Megan HanuszczakExecutive DiFT$130,771$130,771
Darla SchackDirector-$43,139$43,139
Dan CathermanDirector-$900$900
Linda CathermanDirector-$900$900

Board Members and Trustees

NameTitle
Nancy EdwardsPresident
Anne MurphyDirector
Becky MyszkaDirector
Bill HeiserDirector
Bonnie ShepherdDirector
Cal LarsonDirector
Cheri ZimmermanDirector
Dan GrunewaldDirector
Dana Neary-panellaDirector
Dave KlugeDirector
Diane FinneyDirector
Diane SackettDirector
Eloise SimonsDirector
Floyd FinneyDirector
Gail SeasorDirector
Gary JacksonDirector
James HarrisDirector
James SlovikDirector
Jane BradyDirector
Janice PieperDirector
Jim SimonsDirector
Joe ParrDirector
Jolene PlautzDirector
Karen MeekkmaDirector
Kricket JewettDirector
Lee SackettDirector
Lila LemanskiDirector
Linda ErnsbergerDirector
Lori HelmerDirector
Marcia HaaseDirector
Margaret KraegeDirector
Margo MillerDirector
Marilyn KruegerDirector
Mary KnetterDirector
Mike KrollDirector
Mike McgowanDirector
Nancy KisselDirector
Noelle WeisDirector
Pat JenkinsDirector
Pat MillerDirector
Paul HuettlDirector
Rachel MeekDirector
Rae GebDirector
Rich ErnsbergerDirector
Roger BlaiesDirector
Roxanne Cromheecke KlugeDirector
Scott StatzDirector
Scott SteersDirector
Sharon HooksteadDirector
Shelley TooleyDirector
Sue PiperDirector
Tia KoehlerDirector
Karen KrollPast Preside
Jill FellerSecretary
Ron MillerTreasurer
Katie BachhuberVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$21,128
Program Service Revenue
$26,702
Investment Income
$7,609
Other Revenue
$5,998
Change in Net Assets
$-528,308
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$283,463
Salaries, Compensation, and Employee Benefits$246,307
Grants and Similar Amounts Paid$59,975
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$130,785$41,567-$172,352
Depreciation Depletion-$71,739-$71,739
Other Salaries and Wages$52,504--$52,504
Grants to Domestic Orgs$51,025--$51,025
Office Expenses$9,478$20,362-$29,840
Advertising$28,147--$28,147
Fees for Services Accounting-$22,509-$22,509
Payroll Taxes$17,486$3,965-$21,451
Insurance$12,953$7,059-$20,012
Interest-$17,279-$17,279
Fees for Services Lobbying$16,500--$16,500
Occupancy$7,500$7,800-$15,300
All Other Expenses$9,078$1,232-$10,310
Grants to Domestic Individuals$8,950--$8,950
Other Expenses$8,385$2,280-$8,385
Information Technology$4,954$2,923-$7,877
Conferences and Meetings$300--$300
Total Functional Expenses$389,623$200,122$0$589,745
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Wisconsin Horse Council EquineColumbus, WI501c3Support Fdtn Purpose$10,500
Lariviere Riders IncPrairie Du Chien, WI501c3Develop Trails$6,000
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
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
Yes
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 2

“Pat miller ron miller director treasurer married diane sackett lee sackett director director married floyd finney diane finney director director married eloise simons jim simons director director married mike kroll karen kroll director director married dan catherman linda catherman director director married rich ernsberger linda ernsberger director director married dave kluge roxanne cromheecke kluge director director married”

Form 990, Page 6, Part VI, Line 6

“Every person who pays dues to the council is a member”

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

“Members elect each other to make up the board of directors”

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

“The board of directors is made up of members and therefore, the board decisions are approved by members”

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

“The board treasurer reviews and approves the draft from the auditor before the tax return is filed.”

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

“The organization monitors and enforces compliance with the conflict of interest policy by reviewing related party transactions and making sure no special treatment is given.”

Form 990, Page 6, Part VI, Line 19

“The information is available upon request”

Filing and Contact Details

Filer

Filer Name
Wisconsin State Horse Council Inc
EIN
39-1347729
Phone
9206230393
Address
PO BOX 72, COLUMBUS, WI 53925

Signing Officer

Name
Ron Miller
Title
Treasurer
Phone
9206230393
Signed
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ron Miller
Formed
1972
Legal Domicile
Wi
Voting Board Members
59
Independent Board Members
56
Employees
47
Volunteers
40

Preparer

Firm
Huberty & Associates Sc
Address
145 S MARR ST, FOND DU LAC, WI 54935-4434
Preparer
Eric Gurholt CPA
Phone
9209238400
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The wisconsin horse council (whc) is a non profit organization representing horsemen & horsewomen and the equine industry. The whc promotes the equine industry through leadership, education, and service. The organization also takes a proactive role in the future growth & development of the industry.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization has been classified as an other-than private foundation and is tax-exempt under section 501(c)(6) of the internal revenue code. The organization is exempt from tax on its increase in net assets. However, the organization has elected to pay federal tax on its lobbying expenses rather than notify members that a portion of dues are not deductible as a business expense. U.s. Gaap requires the organization's management to evaluate tax positions taken by the organization and not recognize a tax liability (or asset) if the organization has taken an uncertain position that, more likely than not, would not be sustained upon examination by the department of labor or internal revenue service. The organization's management has analyzed the tax positions taken by the organization, and has concluded that as of june 30, 2020 and 2019, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. All years not closed by statute of limitations in jurisdictions remain open for examinations.”

Raw XML AppendixShowing 400 of 825 raw XML fields

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

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt073216
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt011431
IRS990/AccountsReceivableGrp/BOYAmt029940
IRS990/AccountsReceivableGrp/EOYAmt0592
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE WISCONSIN HORSE COUNCIL (WHC) IS A NON PROFIT ORGANIZATION REPRESENTING HORSEMEN & HORSEWOMEN AND THE EQUINE INDUSTRY. THE WHC PROMOTES THE EQUINE INDUSTRY THROUGH LEADERSHIP, EDUCATION, AND SERVICE. THE ORGANIZATION ALSO TAKES A PROACTIVE ROLE IN THE FUTURE GROWTH & DEVELOPMENT OF THE INDUSTRY.
IRS990/AdvertisingGrp/ProgramServicesAmt028147
IRS990/AdvertisingGrp/TotalAmt028147
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01232
IRS990/AllOtherExpensesGrp/ProgramServicesAmt09078
IRS990/AllOtherExpensesGrp/TotalAmt010310
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0RON MILLER
IRS990/BooksInCareOfDetail/PhoneNum09206230393
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 72
IRS990/BooksInCareOfDetail/USAddress/CityNm0COLUMBUS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd053925
IRS990/BusinessRlnWith35CtrlEntInd0false
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IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0300
IRS990/ConferencesMeetingsGrp/TotalAmt0300
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IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt0965
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt021128
IRS990/CYGrantsAndSimilarPaidAmt059975
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt061437
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0250995
IRS990/DeferredRevenueGrp/EOYAmt0450775
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt071739
IRS990/DepreciationDepletionGrp/TotalAmt071739
IRS990/Desc0THE WISCONSIN HORSE COUNCIL IS A NONPROFIT ORGANIZATION REPRESENTING HORSEMEN AND HORSEWOMEN AND THE EQUINE INDUSTRY. THE WHC PROMOTES THE HORSEMEN/WOMEN THROUGH LEADERSHIP EDUCATION AND TAKES A PROACTIVE ROLE IN THE GROWTH OF THE INDUSTRY.
IRS990/DescribedInSection501c3Ind0false
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IRS990/DonorAdvisedFundInd0false
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IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt047
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
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IRS990/FeesForServicesLobbyingGrp/ProgramServicesAmt016500
IRS990/FeesForServicesLobbyingGrp/TotalAmt016500
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
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