Civic Intelligence

Winnebago Area Literacy Cou

EIN 39-1679291 • 501(c)3 • Oshkosh, WI

Profile

Create opportunities for people to read, write, speak english and perform everyday skills with confidence.

106 Washington AvenueOshkosh, WI 54901

www.winlit.org

Siviq Scores

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

Liabilities / Assets

58th percentile

0.11x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.24x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

36th percentile

-1.1%

Higher net margin than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

85th percentile

31%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

9th percentile

-33%

Faster revenue growth than 9% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,052,366

Up $251,046 (+31%) from 2023

Liabilities

Up

$118,526

Up $116,542 (+5874%) from 2023

Net Assets

Up

$933,840

Up $134,504 (+17%) from 2023

Revenue

Down

$493,735

Down $246,414 (-33%) from 2023

Expenses

Up

$499,027

Up $29,403 (+6.3%) from 2023

Net Income

Down

-$5,292

Down $275,817 (-102%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $97,632Liabilities 2011: $2,9622011Assets 2012: $34,642Liabilities 2012: $1,5402012Assets 2013: $23,950Liabilities 2013: $2,7002013Assets 2014: $33,722Liabilities 2014: $2,7722014Assets 2015: $61,143Liabilities 2015: $3,143Net Assets 2015: $58,0002015Assets 2016: $84,973Liabilities 2016: $2,916Net Assets 2016: $82,0572016Assets 2017: $133,088Liabilities 2017: $3,239Net Assets 2017: $129,8492017Assets 2018: $140,909Liabilities 2018: $3,330Net Assets 2018: $137,5792018Assets 2019: $170,837Liabilities 2019: $3,263Net Assets 2019: $167,5742019Assets 2020: $275,152Liabilities 2020: $40,831Net Assets 2020: $234,3212020Assets 2021: $674,388Liabilities 2021: $7,528Net Assets 2021: $666,8602021Assets 2022: $536,598Liabilities 2022: $7,601Net Assets 2022: $528,9972022Assets 2023: $801,320Liabilities 2023: $1,984Net Assets 2023: $799,3362023Assets 2024: $1,052,366Liabilities 2024: $118,526Net Assets 2024: $933,8402024

Highlighted filing

2024

Assets$1,052,366
Liabilities$118,526
Net Assets$933,840

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $147,915Expenses 2011: $136,236Net Income 2011: $11,6792011Revenue 2012: $83,323Expenses 2012: $144,891Net Income 2012: -$61,5682012Revenue 2013: $121,166Expenses 2013: $133,018Net Income 2013: -$11,8522013Revenue 2014: $174,703Expenses 2014: $164,541Net Income 2014: $10,1622014Revenue 2015: $209,214Expenses 2015: $183,500Net Income 2015: $25,7142015Revenue 2016: $217,995Expenses 2016: $198,425Net Income 2016: $19,5702016Revenue 2017: $246,613Expenses 2017: $206,140Net Income 2017: $40,4732017Revenue 2018: $238,770Expenses 2018: $229,656Net Income 2018: $9,1142018Revenue 2019: $254,088Expenses 2019: $222,028Net Income 2019: $32,0602019Revenue 2020: $293,286Expenses 2020: $228,402Net Income 2020: $64,8842020Revenue 2021: $430,875Expenses 2021: $253,766Net Income 2021: $177,1092021Revenue 2022: $229,573Expenses 2022: $326,630Net Income 2022: -$97,0572022Revenue 2023: $740,149Expenses 2023: $469,624Net Income 2023: $270,5252023Revenue 2024: $493,735Expenses 2024: $499,027Net Income 2024: -$5,2922024

Highlighted filing

2024

Revenue$493,735
Expenses$499,027
Net Income-$5,292

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.05$0.12$0.93$0.49$0.50$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.74$0.47$0.27
2022Detailed filing. Detailed filing data is available for this year.$0.54$0.01$0.53$0.23$0.33$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.67$0.01$0.67$0.43$0.25$0.18
2020Detailed filing. Detailed filing data is available for this year.$0.28$0.04$0.23$0.29$0.23$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$0.25$0.22$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$0.24$0.23$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.13$0.00$0.13$0.25$0.21$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.08$0.00$0.08$0.22$0.20$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$0.21$0.18$0.03
2014Summary only. Only limited summary data is available for this year.$0.03$0.00$0.17$0.16$0.01
2013Summary only. Only limited summary data is available for this year.$0.02$0.00$0.12$0.13$0.01
2012Summary only. Only limited summary data is available for this year.$0.03$0.00$0.08$0.14$0.06
2011Summary only. Only limited summary data is available for this year.$0.10$0.00$0.15$0.14$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 31, 2025
Return Version
2024v5.0
Gross Receipts
$505,500
Mission and Program Overview

Mission

Create opportunities for people to read, write, speak english and perform everdyday skills with confidence.

The winnebago area literacy council (walc) strengthens our diverse community by developing and delivering free learner-centered literacy programs for adults and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$510,018$562,993▲ $52,975
Cash and Non-Interest-Bearing Accounts$183,228$113,675▼ $69,553
Pledges and Grants Receivable-$65,662-
Land, Buildings, and Equipment, Net$30,007$61,385▲ $31,378
Savings and Temporary Cash Investments$2,594$42,669▲ $40,075
Prepaid Expenses and Deferred Charges-$1,160-
Total Assets$801,320$1,052,366▲ $251,046
Other Assets Total$75,473$204,822▲ $129,349
Liabilities
Other Liabilities-$102,262-
Accounts Payable and Accrued Expenses$1,984$16,264▲ $14,280
Total Liabilities$1,984$118,526▲ $116,542
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$799,336$561,000▼ $238,336
Net Assets With Donor Restrictions-$372,840-
Total Net Assets Fund Balance$799,336$933,840▲ $134,504
Total Liabilities and Net Assets / Fund Balance$801,320$1,052,366▲ $251,046

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$58,187$17,636$75,823
Equipment$3,198$14,683$17,881
Other Assets Org$100,582--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$585,490$31,699▲ $24,928-$667,233
2023$325,005$205,788▲ $51,697-$585,490
2022-$325,005--$325,005
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Thomas E PerryExecutive DiFT$43,502$43,502
Chu PaingExecutive DiFT$18,462$18,462

Board Members and Trustees

NameTitle
Judi LongPresident
Amy WeeksDirector
Chuck SelfDirector
Dj NicholsDirector
Elizabeth AldertonDirector
Jeff SchettlDirector
Jody WallaceDirector
Randy FieldhackDirector
Sue NeitzelDirector
Kim HoffmanSecretary
Lisa King GehrkeTreasurer
Donna NelsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$497,781
Program Service Revenue
$0
Investment Income
$828
Other Revenue
$-4,874
All Other Contributions
$212,182
Change in Net Assets
$-5,292

Audited Revenue Reconciliation

Revenue per Audited Statements
$487,284
Revenue Not Reported on Financial Statements
$6,451
Revenue Not Reported on Form 990
$78,259
Total Revenue per Audited Statements
$565,543
Total Revenue per Form 990
$493,735
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$355,190
Other Expenses$143,837
Total Fundraising Expense$45,148
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$180,526$51,580$25,788$257,894
Current Officers, Directors, Trustees, and Key Employees$43,374$12,392$6,198$61,964
Occupancy$28,598$8,171$4,086$40,855
Office Expenses$17,934$5,123$2,563$25,620
Payroll Taxes$17,900$5,114$2,557$25,571
Depreciation Depletion$9,837$2,810$1,405$14,052
Travel$8,241$2,355$1,177$11,773
Other Employee Benefits$6,833$1,952$976$9,761
Fees for Service Investment Mgmnt Fees-$6,451-$6,451
Insurance$4,997$1,249-$6,246
Fees for Services Accounting-$5,990-$5,990
Information Technology$2,788$796$398$3,982
Advertising$2,670$667-$3,337
Other Expenses$2,978$1,123-$1,123
Interest-$827-$827
Total Functional Expenses$343,436$110,443$45,148$499,027

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$514,341
Total Expenses per Form 990$499,027
Expenses per Audited Statements$492,576
Expenses Not Reported on Form 990$21,765
Expenses Not Reported on Financial Statements$6,451
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$11,765
Fundraising Gross Income$6,891
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spellbound$59,147$6,891$1,627$5,264
Total Events$59,147$6,891$11,765$-4,874
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$102,262
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
No
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
No
Management duties delegated
No

Governance Explanations

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

A visual review of the form 990 was completed.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Winnebago Area Literacy
EIN
39-1679291
Phone
9208915168
Address
106 WASHINGTON AVENUE, OSHKOSH, WI 54901

Signing Officer

Name
Chu Paing
Title
Executive Director
Phone
9208915168
Signed
2025-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chu Paing
Legal Domicile
Wi
Voting Board Members
13
Independent Board Members
13
Employees
25
Volunteers
107

Preparer

Firm
Kerberrose Sc
Address
4211 N LIGHTNING DR, APPLETON, WI 54913
Preparer
Jamie Rosin
Phone
9209930105
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Fundraising expenses 11,765 fundraising expenses -11,765

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The intended use of the endowment funds is for general operations.

Schedule D, Page 3, Part X

The organization is exempt from income tax under section 501(c)(3) of the internal revenue code. Gifts, grants and bequests are deductible by donors within limitations of the internal revenue code. The organization is not aware of any revenue it would consider to be unrelated business income. The organization evaluates its tax positions based on whether or not the position is more likely than not to be sustained upon examination by taxing authorities. This evaluation includes monitoring changes in tax law and new authoritative rulings for potential implications to its tax status and positions. The organization is not aware of any income it believes to be unrelated business income.

Schedule D, Page 4, Part XI, Line 2D

Fundraising expenses 11,765

Schedule D, Page 4, Part XII, Line 2D

Fundraising expenses 11,765

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IRS990/InformationTechnologyGrp/TotalAmt03982
IRS990/InsuranceGrp/ManagementAndGeneralAmt01249
IRS990/InsuranceGrp/ProgramServicesAmt04997
IRS990/InsuranceGrp/TotalAmt06246
IRS990/InterestGrp/ManagementAndGeneralAmt0827
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt0562993
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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0THE WINNEBAGO AREA LITERACY COUNCIL (WALC) STRENGTHENS OUR DIVERSE COMMUNITY BY DEVELOPING AND DELIVERING FREE LEARNER-CENTERED LITERACY PROGRAMS FOR ADULTS AND THEIR FAMILIES.
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IRS990/OccupancyGrp/TotalAmt040855
IRS990/OfficeExpensesGrp/FundraisingAmt02563
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05123
IRS990/OfficeExpensesGrp/ProgramServicesAmt017934
IRS990/OfficeExpensesGrp/TotalAmt025620
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt075473
IRS990/OtherAssetsTotalGrp/EOYAmt0204822
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0976
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01952
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt06833
IRS990/OtherEmployeeBenefitsGrp/TotalAmt09761
IRS990/OtherExpensesGrp/Desc0INSTRUCTION EXPENSES
IRS990/OtherExpensesGrp/Desc1MEALS
IRS990/OtherExpensesGrp/Desc2DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01276
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12567
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21123
IRS990/OtherExpensesGrp/ProgramServicesAmt016760
IRS990/OtherExpensesGrp/ProgramServicesAmt12978
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IRS990/OtherExpensesGrp/TotalAmt22567
IRS990/OtherExpensesGrp/TotalAmt31123
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt025788
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0257894
IRS990/PartialLiquidationInd0false
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IRS990/PayrollTaxesGrp/FundraisingAmt02557
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05114
IRS990/PayrollTaxesGrp/ProgramServicesAmt017900
IRS990/PayrollTaxesGrp/TotalAmt025571
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IRS990/PoliticalCampaignActyInd0false
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IRS990/QuidProQuoContributionsInd0false
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IRS990/ReconcilationRevenueExpnssAmt0-5292
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02594
IRS990/SavingsAndTempCashInvstGrp/EOYAmt042669
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0639127
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0218573
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0249744
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0271397
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01876622
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0828
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt015838
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt016666
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0639127
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0249744
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0271397
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01887622
IRS990ScheduleA/TotalSupportAmt01904288
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IRS990/ScheduleBRequiredInd0true
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0325005
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0325005
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt010000
IRS990ScheduleD/DonatedServicesUseFcltsAmt010000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1100582
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ASSETS HELD AT THE CF
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RIGHT OF USE ASSET
IRS990ScheduleD/OtherExpensesIncludedAmt011765
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt058187
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt017636
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt075823
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0102262
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY
IRS990ScheduleD/OtherRevenueAmt011765
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.49250
IRS990ScheduleD/RevenueNotReportedAmt078259
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt06451
IRS990ScheduleD/RevenueSubtotalAmt0487284
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTENDED USE OF THE ENDOWMENT FUNDS IS FOR GENERAL OPERATIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. GIFTS, GRANTS AND BEQUESTS ARE DEDUCTIBLE BY DONORS WITHIN LIMITATIONS OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS NOT AWARE OF ANY REVENUE IT WOULD CONSIDER TO BE UNRELATED BUSINESS INCOME. THE ORGANIZATION EVALUATES ITS TAX POSITIONS BASED ON WHETHER OR NOT THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THIS EVALUATION INCLUDES MONITORING CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS FOR POTENTIAL IMPLICATIONS TO ITS TAX STATUS AND POSITIONS. THE ORGANIZATION IS NOT AWARE OF ANY INCOME IT BELIEVES TO BE UNRELATED BUSINESS INCOME.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSES 11,765
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3FUNDRAISING EXPENSES 11,765
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.05840
IRS990ScheduleD/TotalBookValueLandBuildingsAmt061385

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