Civic Intelligence

Citizens Utility Board Inc Cub

EIN 39-1555109 • 501(c)3 • Madison, WI

Profile

Provide public interest legal/advocacy services to ensure effective and democratic representation of residential, farm, and small business utility customers before regulatory agencies, the legislature, the courts, and other public bodies. Advocate for reliable, affordable, and sound utility service. Educate consumers on utility service through the preparation, compilation, analysis, and dissemination of information and resource materials relating to utilities regulation and public energy and water policy, and generally engage in and support public education regarding utilities regulation and public energy and water policy.

625 North Segoe Road 101Madison, WI 53705

www.cubwi.org

Siviq Scores

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

Liabilities / Assets

81st percentile

0.32x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.24x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

29th percentile

-5.7%

Higher net margin than 29% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$137,188

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

18th percentile

-13%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

50th percentile

6.6%

Faster revenue growth than 50% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$743,619

Down $114,340 (-13%) from 2023

Liabilities

Down

$239,298

Down $57,762 (-19%) from 2023

Net Assets

Down

$504,321

Down $56,578 (-10%) from 2023

Revenue

Up

$999,962

Up $61,500 (+6.6%) from 2023

Expenses

Up

$1,056,540

Up $42,336 (+4.2%) from 2023

Net Income

Up

-$56,578

Up $19,164 (+25%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $509,842Liabilities 2010: $116,704Net Assets 2010: $393,1382010Assets 2011: $355,264Liabilities 2011: $85,390Net Assets 2011: $269,8742011Assets 2012: $526,754Liabilities 2012: $46,837Net Assets 2012: $479,9172012Assets 2013: $130,983Liabilities 2013: $26,416Net Assets 2013: $104,5672013Assets 2014: $235,812Liabilities 2014: $134,196Net Assets 2014: $101,6162014Assets 2015: $213,802Liabilities 2015: $87,978Net Assets 2015: $125,8242015Assets 2016: $202,111Liabilities 2016: $88,736Net Assets 2016: $113,3752016Assets 2017: $153,423Liabilities 2017: $61,631Net Assets 2017: $91,7922017Assets 2018: $234,594Liabilities 2018: $27,273Net Assets 2018: $207,3212018Assets 2019: $266,878Liabilities 2019: $87,200Net Assets 2019: $179,6782019Assets 2020: $346,349Liabilities 2020: $32,345Net Assets 2020: $314,0042020Assets 2021: $548,238Liabilities 2021: $18,480Net Assets 2021: $529,7582021Assets 2022: $949,700Liabilities 2022: $313,059Net Assets 2022: $636,6412022Assets 2023: $857,959Liabilities 2023: $297,060Net Assets 2023: $560,8992023Assets 2024: $743,619Liabilities 2024: $239,298Net Assets 2024: $504,3212024

Highlighted filing

2024

Assets$743,619
Liabilities$239,298
Net Assets$504,321

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $692,1222010Expenses 2011: $842,9812011Expenses 2012: $893,0742012Revenue 2013: $333,662Expenses 2013: $709,012Net Income 2013: -$375,3502013Revenue 2014: $721,331Expenses 2014: $724,282Net Income 2014: -$2,9512014Revenue 2015: $725,438Expenses 2015: $701,230Net Income 2015: $24,2082015Revenue 2016: $425,240Expenses 2016: $437,689Net Income 2016: -$12,4492016Revenue 2017: $575,673Expenses 2017: $597,256Net Income 2017: -$21,5832017Revenue 2018: $648,653Expenses 2018: $533,125Net Income 2018: $115,5282018Revenue 2019: $596,633Expenses 2019: $624,276Net Income 2019: -$27,6432019Revenue 2020: $522,614Expenses 2020: $388,286Net Income 2020: $134,3282020Revenue 2021: $798,340Expenses 2021: $582,586Net Income 2021: $215,7542021Revenue 2022: $941,471Expenses 2022: $834,588Net Income 2022: $106,8832022Revenue 2023: $938,462Expenses 2023: $1,014,204Net Income 2023: -$75,7422023Revenue 2024: $999,962Expenses 2024: $1,056,540Net Income 2024: -$56,5782024

Highlighted filing

2024

Revenue$999,962
Expenses$1,056,540
Net Income-$56,578

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.24$0.50$1.00$1.06$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.30$0.56$0.94$1.01$0.08
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.31$0.64$0.94$0.83$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.55$0.02$0.53$0.80$0.58$0.22
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.03$0.31$0.52$0.39$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.09$0.18$0.60$0.62$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.03$0.21$0.65$0.53$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.06$0.09$0.58$0.60$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.09$0.11$0.43$0.44$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.09$0.13$0.73$0.70$0.02
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.13$0.10$0.72$0.72$0.00
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.13$0.03$0.10$0.33$0.71$0.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.05$0.48$0.89
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.09$0.27$0.84
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.12$0.39$0.69
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$999,962
Mission and Program Overview

Mission

Provides public interest legal services to ensure effective and democratic representation of residential, farm and small business utility customers before regulatory agencies, the legislature, the courts, and other public bodies. Advocates for reliable, affordable and sound utility service. Educates consumers on utility service through the preparation, compilation, analysis and dissemination of information and resource materials relating to utilities regulation and public energy and telecommunication policy, and generally engage in and support public education regarding utilities regulation and public energy and telecommunications policy.

Provide public interest legal/advocacy services for utility customers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$527,073$289,385▼ $237,688
Investments Other Securities$0$172,164▲ $172,164
Cash and Non-Interest-Bearing Accounts$58,917$56,643▼ $2,274
Land, Buildings, and Equipment, Net$31,525$23,700▼ $7,825
Prepaid Expenses and Deferred Charges$0$4,815▲ $4,815
Total Assets$857,959$743,619▼ $114,340
Other Assets Total$240,444$196,912▼ $43,532
Liabilities
Other Liabilities$236,469$201,179▼ $35,290
Accounts Payable and Accrued Expenses$60,591$38,119▼ $22,472
Total Liabilities$297,060$239,298▼ $57,762
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$241,919$282,157▲ $40,238
Net Assets With Donor Restrictions$318,980$222,164▼ $96,816
Total Net Assets Fund Balance$560,899$504,321▼ $56,578
Total Liabilities and Net Assets / Fund Balance$857,959$743,619▼ $114,340

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$23,700$46,686$70,386
Other Assets Org$16,192--
Other Securities$172,164--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Thomas ContentExecutive DirectorFT$102,065$35,123$137,188

Board Members and Trustees

NameTitle
John HendrickPresident
Frank GrebVice-president
Eileen HanniganDirector
Montre MooreDirector
Laura West-kralcikDirector (from July 2024)
Carol StemrichSecretary
Andrew HartingerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$961,326
Program Service Revenue
$0
Investment Income
$38,636
Other Revenue
$0
Change in Net Assets
$-56,578

Audited Revenue Reconciliation

Revenue per Audited Statements
$999,962
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$999,962
Total Revenue per Form 990
$999,962
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$647,491
Other Expenses$409,049
Total Fundraising Expense$69,057
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$357,793$4,052$21,957$383,802
Current Officers, Directors, Trustees, and Key Employees$96,032$34,297$6,859$137,188
Advertising$81,755$2,600$6,848$91,203
Conferences and Meetings$67,942-$20,142$88,084
Fees for Services Other$70,179$8,239-$78,418
Other Employee Benefits$59,424$5,021$3,773$68,218
Occupancy$59,133$4,998$3,755$67,886
Payroll Taxes$34,175$2,888$2,170$39,233
Office Expenses$25,356$6,689$1,610$33,655
Other Expenses$26,706$373$280$27,359
Pension Plan Contributions$16,594$1,402$1,054$19,050
Fees for Services Accounting-$11,389-$11,389
Depreciation Depletion$6,816$576$433$7,825
Insurance$1,787$152$113$2,052
Travel$986$83$63$1,132
Information Technology-$46-$46
Total Functional Expenses$904,678$82,805$69,057$1,056,540

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,056,540
Total Expenses per Audited Statements$1,056,540
Total Expenses per Form 990$1,056,540
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$184,861
Finance Lease Liabilities$16,318
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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, Part VI, Section A, Line 6

Individuals, small businesses, and non-profit organizations that are customers of utility service in wisconsin become members upon providing contact information to the citizens utility board of wisconsin, inc. (cub), agreeing to receive periodic communications from cub, participating in any manner with cub events, or making a financial contribution to cub in an amount determined by the board and indicated in board policy.

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

Only those members who contributed to cub at least 60 days prior to a meeting shall be deemed "voting members and have voting privileges at that meeting. Each individual, small business, and non-profit organization voting member shall have one vote. Board directors must be elected by mail ballot, which shall be distributed to all voting members.

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

Members may vote at annual, regular, or special meetings on matters described in wis. Stat. S. 181.0723(2), 181.0804(1), 181.0831, 181.0873(4), 181.1003, 181.1021, 181.1105, 181.1202, 181.1401 or on issues raised by members under s. 181.0705(5).

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

The prepared form 990 is reviewed and approved by the members of the governing body before the return is filed with the irs.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy is reviewed at least annually by the directors. All directors and officers are required to complete and sign a conflict of interest statement annually. A director or officer with a conflict of interest is prohibited from participating in deliberations and decisions regarding the transaction.

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

The independent membership of the board of directors annually conducts a performance review of the executive director. The executive director's compensation is reviewed and compared to public information about compensation in positions at similar organizations. The board approves compensation for the executive director with an official vote with discussion and results recorded in meeting minutes.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. The organization also makes its bylaws and audited financial statements available on its website.

Filing and Contact Details

Filer

Filer Name
Citizens Utility Board of Wisconsin Inc
EIN
39-1555109
Phone
6082513322
Address
625 NORTH SEGOE ROAD 101, MADISON, WI 53705

Signing Officer

Name
Andrew Hartinger
Title
Treasurer
Phone
6082513322
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Content
Formed
1986
Legal Domicile
Wi
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Wegner Cpas Llp
Address
2921 LANDMARK PL STE 300, MADISON, WI 53713-4236
Preparer
Mike Hablewitz CPA
Phone
6082744020
Supplemental Narrative

Additional Explanations

FORM 990, PART V, LINE 2A:

Citizens utility board of wisconsin, inc. Leases employees from a professional employment organization, tandem prof emp services llc. The employees are considered common law employees of citizens utility board of wisconsin, inc., however, tandem prof emp services llc is the employer of record and employees get their w2s from tandem prof emp services llc.

Raw XML AppendixShowing 400 of 475 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt060591
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt038119
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE PUBLIC INTEREST LEGAL/ADVOCACY SERVICES FOR UTILITY CUSTOMERS.
IRS990/AdvertisingGrp/FundraisingAmt06848
IRS990/AdvertisingGrp/ManagementAndGeneralAmt02600
IRS990/AdvertisingGrp/ProgramServicesAmt081755
IRS990/AdvertisingGrp/TotalAmt091203
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/PersonNm0THOMAS CONTENT
IRS990/BooksInCareOfDetail/PhoneNum06089578982
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0625 NORTH SEGOE ROAD SUITE 101
IRS990/BooksInCareOfDetail/USAddress/CityNm0MADISON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd053705
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt058917
IRS990/CashNonInterestBearingGrp/EOYAmt056643
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt06859
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt034297
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt096032
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0137188
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/FundraisingAmt020142
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt067942
IRS990/ConferencesMeetingsGrp/TotalAmt088084
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0961326
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt038636
IRS990/CYOtherExpensesAmt0409049
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-56578
IRS990/CYSalariesCompEmpBnftPaidAmt0647491
IRS990/CYTotalExpensesAmt01056540
IRS990/CYTotalFundraisingExpenseAmt069057
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0999962
IRS990/DecisionsSubjectToApprovaInd01
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IRS990/DeductibleNonCashContriInd00
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IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0576
IRS990/DepreciationDepletionGrp/ProgramServicesAmt06816
IRS990/DepreciationDepletionGrp/TotalAmt07825
IRS990/Desc0PSC INTERVENTION - PROVIDE PUBLIC INTEREST LEGAL SERVICES TO ENSURE EFFECTIVE AND DEMOCRATIC REPRESENTATION OF RESIDENTIAL AND SMALL BUSINESS UTILITY CUSTOMERS BEFORE REGULATORY AGENCIES, THE LEGISLATURE, AND THE COURTS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
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IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0222164
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0693671
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FederatedCampaignsAmt08391
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt011389
IRS990/FeesForServicesAccountingGrp/TotalAmt011389
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt08239
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt070179
IRS990/FeesForServicesOtherGrp/TotalAmt078418
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt735123
IRS990/Form990PartVIISectionAGrp/PersonNm0JOHN HENDRICK
IRS990/Form990PartVIISectionAGrp/PersonNm1FRANK GREB
IRS990/Form990PartVIISectionAGrp/PersonNm2ANDREW HARTINGER
IRS990/Form990PartVIISectionAGrp/PersonNm3CAROL STEMRICH
IRS990/Form990PartVIISectionAGrp/PersonNm4EILEEN HANNIGAN
IRS990/Form990PartVIISectionAGrp/PersonNm5MONTRE MOORE
IRS990/Form990PartVIISectionAGrp/PersonNm6LAURA WEST-KRALCIK
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR (FROM JULY 2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt7EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
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IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
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IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/GroupReturnForAffiliatesInd00
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IRS990/IndoorTanningServicesInd00
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IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InvestmentIncomeGrp/ExclusionAmt038636
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt038636
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0172164
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt046686
IRS990/LandBldgEquipBasisNetGrp/BOYAmt031525
IRS990/LandBldgEquipBasisNetGrp/EOYAmt023700
IRS990/LandBldgEquipCostOrOtherBssAmt070386
IRS990/LegalDomicileStateCd0WI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd01
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt098915
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE PUBLIC INTEREST LEGAL/ADVOCACY SERVICES TO ENSURE EFFECTIVE AND DEMOCRATIC REPRESENTATION OF RESIDENTIAL, FARM, AND SMALL BUSINESS UTILITY CUSTOMERS BEFORE REGULATORY AGENCIES, THE LEGISLATURE, THE COURTS, AND OTHER PUBLIC BODIES.ADVOCATE FOR RELIABLE, AFFORDABLE, AND SOUND UTILITY SERVICE. EDUCATE CONSUMERS ON UTILITY SERVICE THROUGH THE PREPARATION, COMPILATION, ANALYSIS, AND DISSEMINATION OF INFORMATION AND RESOURCE MATERIALS RELATING TO UTILITIES REGULATION AND PUBLIC ENERGY AND WATER POLICY AND GENERALLY ENGAGE IN AND SUPPORT PUBLIC EDUCATION REGARDING UTILITIES REGULATION AND PUBLIC ENERGY AND WATER POLICY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt0504321
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0241919
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0282157
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt03755
IRS990/OccupancyGrp/ManagementAndGeneralAmt04998
IRS990/OccupancyGrp/ProgramServicesAmt059133
IRS990/OccupancyGrp/TotalAmt067886
IRS990/OfficeExpensesGrp/FundraisingAmt01610
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06689
IRS990/OfficeExpensesGrp/ProgramServicesAmt025356
IRS990/OfficeExpensesGrp/TotalAmt033655
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0240444
IRS990/OtherAssetsTotalGrp/EOYAmt0196912
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt03773
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05021
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt059424
IRS990/OtherEmployeeBenefitsGrp/TotalAmt068218
IRS990/OtherExpensesGrp/Desc0DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/FundraisingAmt0280
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0373
IRS990/OtherExpensesGrp/ProgramServicesAmt026706
IRS990/OtherExpensesGrp/TotalAmt027359
IRS990/OtherLiabilitiesGrp/BOYAmt0236469
IRS990/OtherLiabilitiesGrp/EOYAmt0201179
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt021957
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt04052
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0357793
IRS990/OtherSalariesAndWagesGrp/TotalAmt0383802
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt02170
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02888
IRS990/PayrollTaxesGrp/ProgramServicesAmt034175
IRS990/PayrollTaxesGrp/TotalAmt039233
IRS990/PensionPlanContributionsGrp/FundraisingAmt01054
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01402
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt016594
IRS990/PensionPlanContributionsGrp/TotalAmt019050
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04815
IRS990/PrincipalOfficerNm0THOMAS CONTENT
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0CONSUMER EDUCATION - EDUCATE CONSUMERS ON MATTERS RELATING TO UTILITY REGULATION AND ENERGY POLICY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0184325
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/Desc0ENERGY POLICY - ADVOCATE FOR RELIABLE, AFFORDABLE AND SOUND UTILITY SERVICE THROUGH POLICY CHANGE.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt026682
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0924648
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt013814
IRS990/PYOtherExpensesAmt0314258
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-75742
IRS990/PYSalariesCompEmpBnftPaidAmt0699946
IRS990/PYTotalExpensesAmt01014204
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0938462
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-56578
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0527073
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0289385
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0961326
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0924648
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0940722
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0762273
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0480201
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04069170
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt038636
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt013814
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0594
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt013
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt053057
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98710
IRS990ScheduleA/PublicSupportPY170Pct00.99590
IRS990ScheduleA/PublicSupportTotal170Amt04069170
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0961326
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0924648
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0940722
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0762273
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0480201
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04069170
IRS990ScheduleA/TotalSupportAmt04122227
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
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt045164
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt044105
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt037547
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt028097
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt0154913
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0180654
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt0176420
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt0150188
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt0112388
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0619650
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt02478
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus1Amt01448
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus2Amt0731
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus3Amt02589
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt07246
IRS990ScheduleC/GrassrootsCeilingAmt0232370
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt045164
IRS990ScheduleC/LobbyingCeilingAmt0929475
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt0180654
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01054062
IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt02478
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt01056540
IRS990ScheduleC/TotalGrassrootsLobbyingGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt02478
IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt023700
IRS990ScheduleD/EquipmentGrp/DepreciationAmt046686
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt070386
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01056540
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03975
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1176745
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt216192
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OPERATING LEASE RIGHT-OF-USE ASSETS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2FINANCE LEASE RIGHT-OF-USE ASSETS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0184861
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt116318
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FINANCE LEASE LIABILITIES
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0172164
IRS990ScheduleD/OtherSecuritiesGrp/Desc0CASH EQUIVALENTS HELD IN INVESTMENT ACCOUNT
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0999962
IRS990ScheduleD/TotalBookValueLandBuildingsAmt023700
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0196912
IRS990ScheduleD/TotalBookValueSecuritiesAmt0172164
IRS990ScheduleD/TotalExpensesPerForm990Amt01056540
IRS990ScheduleD/TotalLiabilityAmt0201179
IRS990ScheduleD/TotalRevenuePerForm990Amt0999962
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0999962
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01056540
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CITIZENS UTILITY BOARD OF WISCONSIN, INC. LEASES EMPLOYEES FROM A PROFESSIONAL EMPLOYMENT ORGANIZATION, TANDEM PROF EMP SERVICES LLC. THE EMPLOYEES ARE CONSIDERED COMMON LAW EMPLOYEES OF CITIZENS UTILITY BOARD OF WISCONSIN, INC., HOWEVER, TANDEM PROF EMP SERVICES LLC IS THE EMPLOYER OF RECORD AND EMPLOYEES GET THEIR W2S FROM TANDEM PROF EMP SERVICES LLC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INDIVIDUALS, SMALL BUSINESSES, AND NON-PROFIT ORGANIZATIONS THAT ARE CUSTOMERS OF UTILITY SERVICE IN WISCONSIN BECOME MEMBERS UPON PROVIDING CONTACT INFORMATION TO THE CITIZENS UTILITY BOARD OF WISCONSIN, INC. (CUB), AGREEING TO RECEIVE PERIODIC COMMUNICATIONS FROM CUB, PARTICIPATING IN ANY MANNER WITH CUB EVENTS, OR MAKING A FINANCIAL CONTRIBUTION TO CUB IN AN AMOUNT DETERMINED BY THE BOARD AND INDICATED IN BOARD POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ONLY THOSE MEMBERS WHO CONTRIBUTED TO CUB AT LEAST 60 DAYS PRIOR TO A MEETING SHALL BE DEEMED "VOTING MEMBERS AND HAVE VOTING PRIVILEGES AT THAT MEETING. EACH INDIVIDUAL, SMALL BUSINESS, AND NON-PROFIT ORGANIZATION VOTING MEMBER SHALL HAVE ONE VOTE. BOARD DIRECTORS MUST BE ELECTED BY MAIL BALLOT, WHICH SHALL BE DISTRIBUTED TO ALL VOTING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS MAY VOTE AT ANNUAL, REGULAR, OR SPECIAL MEETINGS ON MATTERS DESCRIBED IN WIS. STAT. S. 181.0723(2), 181.0804(1), 181.0831, 181.0873(4), 181.1003, 181.1021, 181.1105, 181.1202, 181.1401 OR ON ISSUES RAISED BY MEMBERS UNDER S. 181.0705(5).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PREPARED FORM 990 IS REVIEWED AND APPROVED BY THE MEMBERS OF THE GOVERNING BODY BEFORE THE RETURN IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CONFLICT OF INTEREST POLICY IS REVIEWED AT LEAST ANNUALLY BY THE DIRECTORS. ALL DIRECTORS AND OFFICERS ARE REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. A DIRECTOR OR OFFICER WITH A CONFLICT OF INTEREST IS PROHIBITED FROM PARTICIPATING IN DELIBERATIONS AND DECISIONS REGARDING THE TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE INDEPENDENT MEMBERSHIP OF THE BOARD OF DIRECTORS ANNUALLY CONDUCTS A PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND COMPARED TO PUBLIC INFORMATION ABOUT COMPENSATION IN POSITIONS AT SIMILAR ORGANIZATIONS. THE BOARD APPROVES COMPENSATION FOR THE EXECUTIVE DIRECTOR WITH AN OFFICIAL VOTE WITH DISCUSSION AND RESULTS RECORDED IN MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION ALSO MAKES ITS BYLAWS AND AUDITED FINANCIAL STATEMENTS AVAILABLE ON ITS WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART V, LINE 2A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00

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