Civic Intelligence

Wisconsin Developmental Disabilities Network Inc.

990 • Fiscal year 2015 • EIN 39-1684093

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 15, 2016

PO Box 8335Madison, WI 53708

(608) 251-4446

Siviq Scores

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

Liabilities / Assets

74th percentile

0.07x

Higher debt load relative to assets than 74% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

78th percentile

0.07x

Higher debt load relative to revenue than 78% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

8th percentile

-51%

Higher net margin than 8% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

90th percentile

$41,600

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 18.5% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

12th percentile

-39%

Faster asset growth than 12% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

7th percentile

-57%

Faster revenue growth than 7% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$229,143

Down $146,245 (-39%) from 2014

Net Assets

Down

$214,128

Down $113,972 (-35%) from 2014

Liabilities

Down

$15,015

Down $32,273 (-68%) from 2014

Revenue

Down

$225,466

Down $304,451 (-57%) from 2014

Expenses

Down

$339,438

Down $200,967 (-37%) from 2014

Net Income

Down

-$113,972

Down $103,484 (-987%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $280,678Liabilities 2010: $34,703Net Assets 2010: $245,9752010Assets 2011: $331,691Liabilities 2011: $67,326Net Assets 2011: $264,3652011Assets 2012: $453,171Liabilities 2012: $145,697Net Assets 2012: $307,4742012Assets 2013: $437,749Liabilities 2013: $99,160Net Assets 2013: $338,5892013Assets 2014: $375,388Liabilities 2014: $47,288Net Assets 2014: $328,1002014Assets 2015: $229,143Liabilities 2015: $15,015Net Assets 2015: $214,1282015Assets 2016: $210,650Liabilities 2016: $24,916Net Assets 2016: $185,7342016Assets 2017: $115,302Liabilities 2017: $3,659Net Assets 2017: $111,6432017Assets 2018: $124,345Liabilities 2018: $14,505Net Assets 2018: $109,8402018Assets 2019: $121,551Liabilities 2019: $10,3492019Assets 2020: $113,195Liabilities 2020: $8,134Net Assets 2020: $105,0612020Assets 2021: $133,279Liabilities 2021: $4,906Net Assets 2021: $128,3732021Assets 2022: $116,835Liabilities 2022: $4,538Net Assets 2022: $112,2972022

Highlighted filing

2015

Assets$229,143
Liabilities$15,015
Net Assets$214,128

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $732,9812010Expenses 2011: $437,5972011Expenses 2012: $821,7242012Revenue 2013: $921,631Expenses 2013: $898,250Net Income 2013: $23,3812013Revenue 2014: $529,917Expenses 2014: $540,405Net Income 2014: -$10,4882014Revenue 2015: $225,466Expenses 2015: $339,438Net Income 2015: -$113,9722015Revenue 2016: $192,686Expenses 2016: $221,080Net Income 2016: -$28,3942016Revenue 2017: $206,137Expenses 2017: $280,228Net Income 2017: -$74,0912017Revenue 2018: $163,273Expenses 2018: $165,076Net Income 2018: -$1,8032018Revenue 2019: $107,244Expenses 2019: $105,882Net Income 2019: $1,3622019Revenue 2020: $94,396Expenses 2020: $100,537Net Income 2020: -$6,1412020Revenue 2021: $104,006Expenses 2021: $80,694Net Income 2021: $23,3122021Revenue 2022: $49,537Expenses 2022: $65,613Net Income 2022: -$16,0762022

Highlighted filing

2015

Revenue$225,466
Expenses$339,438
Net Income-$113,972
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 15, 2016
Return Version
2015v2.1
Gross Receipts
$225,466
Mission and Program Overview

Mission

Creates and presents educational events for people with disabilities, their families, workers providing direct care, and those managing community programs and service systems. The goal is to improve the lives of people with disabilities in wisconsin.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$270,617$146,244▼ $124,373
Accounts Receivable$300$40,797▲ $40,497
Pledges and Grants Receivable$96,621$38,044▼ $58,577
Prepaid Expenses and Deferred Charges$3,508$4,080▲ $572
Cash and Non-Interest-Bearing Accounts$4,342$-22▼ $4,364
Total Assets$375,388$229,143▼ $146,245
Liabilities
Accounts Payable and Accrued Expenses$47,288$15,015▼ $32,273
Total Liabilities$47,288$15,015▼ $32,273
Net Assets / Fund Balance
Unrestricted Net Assets$328,100$214,128▼ $113,972
Total Net Assets Fund Balance$328,100$214,128▼ $113,972
Total Liabilities and Net Assets / Fund Balance$375,388$229,143▼ $146,245
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Marcella BrostAdministratorPT$41,600$41,600

Board Members and Trustees

NameTitle
Kim TurnerPresident
Susan HelgesenMember
Jennifer FeltySecretary
Howard MandevilleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$108,050
Program Service Revenue
$115,666
Investment Income
$550
Other Revenue
$1,200
All Other Contributions
$26,155
Change in Net Assets
$-113,972

Audited Revenue Reconciliation

Revenue per Audited Statements
$225,466
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$225,466
Total Revenue per Form 990
$225,466
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$287,835
Salaries, Compensation, and Employee Benefits$51,603
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$138,500$24,000-$162,500
Current Officers, Directors, Trustees, and Key Employees$31,200$10,400-$41,600
Fees for Services Accounting$14,040$2,478-$16,518
All Other Expenses$8,761$1,587-$10,348
Other Employee Benefits$4,536$1,512-$6,048
Other Expenses$4,635$818-$5,453
Payroll Taxes$2,966$989-$3,955
Office Expenses$3,774$159-$3,933
Insurance-$3,440-$3,440
Conferences and Meetings$2,916$515-$3,431
Advertising$2,890$510-$3,400
Occupancy$2,346$414-$2,760
Travel$986--$986
Total Functional Expenses$281,356$58,082$0$339,438

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$339,438
Total Expenses per Audited Statements$339,438
Total Expenses per Form 990$339,438
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
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section B, Line 11

A copy is provided electronically to all board members for review and comment.

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

Annual review at board of directors meeting.

Form 990, Part VI, Section B, Line 15

The board determines the pay for any management, employees, or officers.

Form 990, Part VI, Section C, Line 19

Documents available upon request.

Filing and Contact Details

Filer

Filer Name
Wisconsin Developmental Disabilities
EIN
39-1684093
Phone
6082514446
Address
PO BOX 8335, MADISON, WI 53708

Signing Officer

Name
Kim Turner
Title
President
Phone
6082514446
Signed
2016-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kim Turner
Formed
2005
Legal Domicile
Wi
Voting Board Members
4
Independent Board Members
4
Employees
1
Volunteers
32

Preparer

Firm
Johnson Block & Co Inc
Address
406 SCIENCE DRIVE SUITE 100, MADISON, WI 53711
Preparer
Jan Froelich
Phone
6082742002
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Professional fees: program service expenses 136,000. Management and general expenses 24,000. Fundraising expenses 0. Total expenses 160,000. Consultation/training fees: program service expenses 2,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,500.

Part XII, Line 2C

The process has not changed from prior years.

Financial Statement Notes

PART X, LINE 2:

Dd network adopted the accounting guidance for recognizing and measuring uncertain tax positions. Dd network follows the statutory requirements for their income tax accounting and generally avoids risks associated with potentially problematic tax positions that may be challenged upon examination. Management believes any liability resulting from taxing authorities imposing additional income taxes from activities deemed to be unrelated to dd network's tax-exempt status would not have a material effect on the accompanying statements. Dd network believes it is generally no longer subject to examination by the internal revenue service for years before 2012.

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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt012
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0115
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01327
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99780
IRS990ScheduleA/PublicSupportPY170Pct00.99810
IRS990ScheduleA/PublicSupportTotal170Amt02411397
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0108050
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0500653
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0883734
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0653789
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0265171
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02411397
IRS990ScheduleA/TotalSupportAmt02416809
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
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0339438
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0225466
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DD NETWORK ADOPTED THE ACCOUNTING GUIDANCE FOR RECOGNIZING AND MEASURING UNCERTAIN TAX POSITIONS. DD NETWORK FOLLOWS THE STATUTORY REQUIREMENTS FOR THEIR INCOME TAX ACCOUNTING AND GENERALLY AVOIDS RISKS ASSOCIATED WITH POTENTIALLY PROBLEMATIC TAX POSITIONS THAT MAY BE CHALLENGED UPON EXAMINATION. MANAGEMENT BELIEVES ANY LIABILITY RESULTING FROM TAXING AUTHORITIES IMPOSING ADDITIONAL INCOME TAXES FROM ACTIVITIES DEEMED TO BE UNRELATED TO DD NETWORK'S TAX-EXEMPT STATUS WOULD NOT HAVE A MATERIAL EFFECT ON THE ACCOMPANYING STATEMENTS. DD NETWORK BELIEVES IT IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2012.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0339438
IRS990ScheduleD/TotalRevenuePerForm990Amt0225466
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0225466
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0339438
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY IS PROVIDED ELECTRONICALLY TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL REVIEW AT BOARD OF DIRECTORS MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD DETERMINES THE PAY FOR ANY MANAGEMENT, EMPLOYEES, OR OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 136,000. MANAGEMENT AND GENERAL EXPENSES 24,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 160,000. CONSULTATION/TRAINING FEES: PROGRAM SERVICE EXPENSES 2,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0375388
IRS990/TotalAssetsEOYAmt0229143
IRS990/TotalAssetsGrp/BOYAmt0375388
IRS990/TotalAssetsGrp/EOYAmt0229143
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0108050
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt058082
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0281356
IRS990/TotalFunctionalExpensesGrp/TotalAmt0339438
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt047288
IRS990/TotalLiabilitiesEOYAmt015015
IRS990/TotalLiabilitiesGrp/BOYAmt047288
IRS990/TotalLiabilitiesGrp/EOYAmt015015
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0328100
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0214128
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0281356
IRS990/TotalProgramServiceRevenueAmt0115666
IRS990/TotalReportableCompFromOrgAmt041600
IRS990/TotalRevenueGrp/ExclusionAmt0550
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0116866
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0225466
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt032
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0375388
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0229143
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0986
IRS990/TravelGrp/TotalAmt0986
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0328100
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0214128
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt022 N SECOND STREET
IRS990/USAddress/CityNm0MADISON
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd053704
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.DDNETWORKINC.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KIM TURNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06082514446
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-07-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WISCONSIN DEVELOPMENTAL DISABILITIES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0NETWORK INC
ReturnHeader/Filer/BusinessNameControlTxt0WISC
ReturnHeader/Filer/EIN0391684093
ReturnHeader/Filer/PhoneNum06082514446
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 8335
ReturnHeader/Filer/USAddress/CityNm0MADISON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd053708
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0391628949
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOHNSON BLOCK & CO INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0406 SCIENCE DRIVE SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MADISON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd053711
ReturnHeader/PreparerPersonGrp/PhoneNum06082742002
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAN FROELICH
ReturnHeader/ReturnTs02016-08-08T12:26:09-05:00
ReturnHeader/ReturnTypeCd0990

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$1.17$0.05$1.12$0.50$0.66$0.16
2021Detailed filing. Detailed filing data is available for this year.$1.33$0.05$1.28$1.04$0.81$0.23
2020Detailed filing. Detailed filing data is available for this year.$1.13$0.08$1.05$0.94$1.01$0.06
2019Summary only. Only limited summary data is available for this year.$1.22$0.10$1.07$1.06$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.24$0.15$1.10$1.63$1.65$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.15$0.04$1.12$2.06$2.80$0.74
2016Detailed filing. Detailed filing data is available for this year.$2.11$0.25$1.86$1.93$2.21$0.28
2015Detailed filing. Detailed filing data is available for this year.$2.29$0.15$2.14$2.25$3.39$1.14
2014Detailed filing. Detailed filing data is available for this year.$3.75$0.47$3.28$5.30$5.40$0.10
2013Detailed filing. Detailed filing data is available for this year.$4.38$0.99$3.39$9.22$8.98$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.53$1.46$3.07$8.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.32$0.67$2.64$4.38
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.81$0.35$2.46$7.33