Civic Intelligence

Wisconsin Counties Association Group Health Trust

EIN 39-1692308 • 501(c)9 • Madison, WI

Profile

To be a cost effective resource for assisting wisconsin counties and other local units of government in fulfilling their employee health benefits obligation in a fiscally responsible manner.

22 E Mifflin Street 900Madison, WI 53703

www.wcaght.org

Siviq Scores

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

Liabilities / Assets

85th percentile

0.36x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)9 • $250M-$1B nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.15x

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

501(c)9 • $250M-$1B nonprofits • Source year 2024

Net Margin

57th percentile

6.7%

Higher net margin than 57% of similar nonprofits.

501(c)9 • $250M-$1B nonprofits • Source year 2024

Top Officer Pay

40th percentile

$1,200

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)9 • $250M-$1B nonprofits • Source year 2024

Asset Growth

87th percentile

17%

Faster asset growth than 87% of similar nonprofits.

501(c)9 • $250M-$1B nonprofits • Annualized from 2023 to 2024

Revenue Growth

12th percentile

-8.8%

Faster revenue growth than 12% of similar nonprofits.

501(c)9 • $250M-$1B nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$139,638,908

Up $20,017,600 (+17%) from 2023

Liabilities

Down

$50,295,578

Down $5,574,450 (-10.0%) from 2023

Net Assets

Up

$89,343,330

Up $25,592,050 (+40%) from 2023

Operations
Liabilities / Revenue69th percentileNet Margin57th percentile

Revenue

Down

$331,445,430

Down $32,000,412 (-8.8%) from 2023

Expenses

Down

$309,241,754

Down $44,175,209 (-12%) from 2023

Net Income

Up

$22,203,676

Up $12,174,797 (+121%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth87th percentile

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

$150M$100M$50M$0Assets 2010: $28,991,266Liabilities 2010: $25,564,041Net Assets 2010: $3,427,2252010Assets 2011: $40,387,360Liabilities 2011: $36,794,054Net Assets 2011: $3,593,3062011Assets 2012: $50,627,634Liabilities 2012: $38,115,111Net Assets 2012: $12,512,5232012Assets 2013: $59,326,534Liabilities 2013: $37,400,999Net Assets 2013: $21,925,5352013Assets 2014: $68,817,400Liabilities 2014: $47,631,383Net Assets 2014: $21,186,0172014Assets 2015: $62,422,249Liabilities 2015: $53,609,507Net Assets 2015: $8,812,7422015Assets 2016: $59,171,750Liabilities 2016: $49,901,387Net Assets 2016: $9,270,3632016Assets 2017: $64,738,321Liabilities 2017: $54,815,822Net Assets 2017: $9,922,4992017Assets 2018: $62,261,418Liabilities 2018: $59,318,116Net Assets 2018: $2,943,3022018Assets 2019: $61,696,751Liabilities 2019: $59,985,263Net Assets 2019: $1,711,4882019Assets 2020: $83,938,287Liabilities 2020: $39,534,352Net Assets 2020: $44,403,9352020Assets 2021: $102,064,731Liabilities 2021: $49,559,618Net Assets 2021: $52,505,1132021Assets 2022: $109,903,976Liabilities 2022: $62,290,650Net Assets 2022: $47,613,3262022Assets 2023: $119,621,308Liabilities 2023: $55,870,028Net Assets 2023: $63,751,2802023Assets 2024: $139,638,908Liabilities 2024: $50,295,578Net Assets 2024: $89,343,3302024

Highlighted filing

2024

Assets$139,638,908
Liabilities$50,295,578
Net Assets$89,343,330
Open 2024 Filing

Operations Trend

Revenue Growth12th percentile

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

$400M$200M$0-$200MExpenses 2010: $156,747,8882010Expenses 2011: $174,418,3672011Revenue 2012: $205,580,554Expenses 2012: $197,214,072Net Income 2012: $8,366,4822012Revenue 2013: $223,623,553Expenses 2013: $214,496,630Net Income 2013: $9,126,9232013Revenue 2014: $266,068,153Expenses 2014: $266,403,639Net Income 2014: -$335,4862014Revenue 2015: $298,619,008Expenses 2015: $310,415,764Net Income 2015: -$11,796,7562015Revenue 2016: $315,605,630Expenses 2016: $315,805,873Net Income 2016: -$200,2432016Revenue 2017: $338,130,199Expenses 2017: $337,357,043Net Income 2017: $773,1562017Revenue 2018: $355,822,068Expenses 2018: $361,993,575Net Income 2018: -$6,171,5072018Revenue 2019: $384,834,271Expenses 2019: $388,397,251Net Income 2019: -$3,562,9802019Revenue 2020: $328,156,066Expenses 2020: $287,721,060Net Income 2020: $40,435,0062020Revenue 2021: $291,341,606Expenses 2021: $283,548,353Net Income 2021: $7,793,2532021Revenue 2022: $331,696,926Expenses 2022: $327,618,208Net Income 2022: $4,078,7182022Revenue 2023: $363,445,842Expenses 2023: $353,416,963Net Income 2023: $10,028,8792023Revenue 2024: $331,445,430Expenses 2024: $309,241,754Net Income 2024: $22,203,6762024

Highlighted filing

2024

Revenue$331,445,430
Expenses$309,241,754
Net Income$22,203,676
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$139,638,908
Liabilities
$50,295,578
Net assets
$89,343,330
Revenue
$331,445,430
Expenses
$309,241,754
Net income
$22,203,676
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$140$50.3$89.3$331$309$22.2
2023Detailed filing. Detailed filing data is available for this year.$120$55.9$63.8$363$353$10.0
2022Detailed filing. Detailed filing data is available for this year.$110$62.3$47.6$332$328$4.08
2021Detailed filing. Detailed filing data is available for this year.$102$49.6$52.5$291$284$7.79
2020Detailed filing. Detailed filing data is available for this year.$83.9$39.5$44.4$328$288$40.4
2019Detailed filing. Detailed filing data is available for this year.$61.7$60.0$1.71$385$388$3.56
2018Detailed filing. Detailed filing data is available for this year.$62.3$59.3$2.94$356$362$6.17
2017Detailed filing. Detailed filing data is available for this year.$64.7$54.8$9.92$338$337$0.77
2016Detailed filing. Detailed filing data is available for this year.$59.2$49.9$9.27$316$316$0.20
2015Detailed filing. Detailed filing data is available for this year.$62.4$53.6$8.81$299$310$11.8
2014Detailed filing. Detailed filing data is available for this year.$68.8$47.6$21.2$266$266$0.34
2013Detailed filing. Detailed filing data is available for this year.$59.3$37.4$21.9$224$214$9.13
2012Summary only. Only limited summary data is available for this year.$50.6$38.1$12.5$206$197$8.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$40.4$36.8$3.59$174
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.0$25.6$3.43$157
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 7, 2025
Return Version
2024v5.2
Gross Receipts
$681,061,287
Mission and Program Overview

Mission

To be a cost effective resource for assisting wisconsin counties and other local units of government in fulfilling their employee healthcare insurance obligations in a fiscally responsible manner.

Provide health and welfare benefits to wisconsin counties, school districts and municipalities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$97,122,341$114,821,567▲ $17,699,226
Rtn Earn Endowment Incm Other Fnds$63,751,280$89,343,330▲ $25,592,050
Accounts Receivable$12,515,249$9,744,965▼ $2,770,284
Savings and Temporary Cash Investments$1,614,652$7,272,111▲ $5,657,459
Prepaid Expenses and Deferred Charges$0$2,318,338▲ $2,318,338
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$119,621,308$139,638,908▲ $20,017,600
Other Assets Total$8,369,066$5,481,927▼ $2,887,139
Liabilities
Other Liabilities$47,471,987$32,419,079▼ $15,052,908
Deferred Revenue$7,776,149$17,516,466▲ $9,740,317
Accounts Payable and Accrued Expenses$621,892$360,033▼ $261,859
Total Liabilities$55,870,028$50,295,578▼ $5,574,450
Net Assets / Fund Balance
Total Net Assets Fund Balance$63,751,280$89,343,330▲ $25,592,050
Total Liabilities and Net Assets / Fund Balance$119,621,308$139,638,908▲ $20,017,600

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$1,237,913--
Compensation and Service Providers
Top Officer Pay40th percentile

Employees

NameTitleBaseTotal
Tom WegnerChair$1,200$1,200
Kurt GibbsVice Chair$900$900
John WestMember$800$800
Kim PytleskiMember$800$800
Lee SchlenvogtMember$700$700
Donald TaylorMember$400$400
Jim MetzMember$400$400

Board Members and Trustees

NameTitle
Michael LamontAssistant Secretary
Lynn GomezSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
UmrThird Party Administrative ServicesPO BOX 88822, Milwaukee, WI 53288$8,691,942
Aegis LLCMarketing And Consulting Services15800 W BLUEMOUND RD STE 250, Brookfield, WI 53005$1,954,139
Wisconsin Counties AssociationCorporate Management Services22 E MIFFLIN ST STE 900, Madison, WI 53703$1,477,940
Milliman INCActuary17335 GOLF PKWY STE 100, Brookfield, WI 53045$258,364
Discover Mediaworks INCTv Producer4801 HAYES RD, Madison, WI 53704$250,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$328,096,644
Investment Income
$3,348,786
Other Revenue
$0
Change in Net Assets
$22,203,676

Audited Revenue Reconciliation

Revenue per Audited Statements
$297,875,140
Revenue Not Reported on Financial Statements
$33,570,290
Revenue Not Reported on Form 990
$3,388,374
Other Revenue Adjustments
$33,356,769
Total Revenue per Audited Statements
$301,263,514
Total Revenue per Form 990
$331,445,430
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$27,471,516
Grants and Similar Amounts Paid$10,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$281,760,238
Insurance---$14,913,422
Fees for Services Other---$10,899,443
Fees for Services Management---$1,169,875
Fees for Service Investment Mgmnt Fees---$213,521
Office Expenses---$118,011
Advertising---$47,704
Conferences and Meetings---$43,901
Fees for Services Accounting---$41,826
Fees for Services Legal---$23,813
Grants to Domestic Individuals---$10,000
Total Functional Expenses$0$0$0$309,241,754

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$309,241,754
Expenses per Audited Statements$275,671,464
Total Expenses per Audited Statements$275,671,464
Expenses Not Reported on Financial Statements$33,570,290
Other Expense Adjustments$33,356,769
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Benefits Payable$30,856,795
Loss Adjusting Expense Payable$1,562,284
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The trust has a third-party administration agreement with umr for general administration of the trust. Responsibilities of the administrator under this agreement include preparation of plan documents and amendments, participant enrollment and billing, processing participant benefit claims, and other administrative services. The trust has a corporate management agreement with wca to oversee marketing of the trust, investing trust assets, managing all services contracts and preparation of monthly financial statements, as well as providing on going administrative services to the trust and the trust's board. The trust has employee benefit consulting and marketing contract with aegis corporation. Responsibilities of aegis under this agreement are to market the plans and consult with the wca in establishing and administering the plans.”

Form 990, Part VI, Section A, Line 6

“The organization has members.”

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

“Member organizations have the power to recommend persons related to their own organization to sit on the board of directors.”

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

“The board of directors' assistant secretary reviews and signs the form 990 prior to filing with the internal revenue service.”

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

“Wca group health requires officers and key employees to fill out a disclosure form on an annual basis.”

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.”

Filing and Contact Details

Filer

Filer Name
Wisconsin Counties Association Group
EIN
39-1692308
Phone
6086637188
Address
22 E MIFFLIN STREET 900, MADISON, WI 53703

Signing Officer

Name
Michael Lamont
Title
Assistant Secretary
Phone
6086637188
Signed
2025-10-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Wegner
Formed
1991
Legal Domicile
Wi
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
9

Preparer

Firm
Wipfli Advisory LLC
Address
2501 W BELTLINE HWY STE 501, MADISON, WI 53713
Preparer
Quinn Dugan
Phone
6082741980
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The trust is required to assess whether or not it is more likely than not that a tax position will be sustained upon examination of the technical merits of the position assuming the taxing authority has full knowledge of information. If the tax positions does not meet the more likely than not recognition threshold, the benefit of that position is not recognized in the financial statements. The trust has determined there are no amounts to records as assets or liabilities related to uncertain tax positions.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Reclassify reinsurance premiums 33,356,769.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Reclassify reinsurance premiums 33,356,769.”

Raw XML AppendixShowing 400 of 444 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.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2ASSISTANT SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8MEMBER
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01991
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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0-169408
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt010000
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0349446449
IRS990/GrossReceiptsAmt0681061287
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
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IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt014913422
IRS990/InvestmentIncomeGrp/ExclusionAmt03518194
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03518194
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IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0114821567
IRS990/IRPDocumentCnt021
IRS990/IRPDocumentW2GCnt00
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IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0349615857
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO BE A COST EFFECTIVE RESOURCE FOR ASSISTING WISCONSIN COUNTIES AND OTHER LOCAL UNITS OF GOVERNMENT IN FULFILLING THEIR EMPLOYEE HEALTH BENEFITS OBLIGATION IN A FISCALLY RESPONSIBLE MANNER.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt063751280
IRS990/NetAssetsOrFundBalancesEOYAmt089343330
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-169408
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-169408
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt03388374
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt0118011
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt08369066
IRS990/OtherAssetsTotalGrp/EOYAmt05481927
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt047471987
IRS990/OtherLiabilitiesGrp/EOYAmt032419079
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02318338
IRS990/PrincipalOfficerNm0THOMAS WEGNER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0524298
IRS990/ProgramServiceRevenueGrp/Desc0PREMIUMS
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0328096644
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt0323580881
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt010000
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IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0361195648
IRS990/PYRevenuesLessExpensesAmt010028879
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0353416963
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0363445842
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt022203676
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt063751280
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt089343330
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01614652
IRS990/SavingsAndTempCashInvstGrp/EOYAmt07272111
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
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IRS990ScheduleD/ExpensesSubtotalAmt0275671464
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt0213521
IRS990ScheduleD/InvestmentExpensesNotIncldAmt0213521
IRS990ScheduleD/NetUnrealizedGainsInvstAmt03388374
IRS990ScheduleD/OtherExpensesNotIncludedAmt033356769
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt030856795
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11562284
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BENEFITS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LOSS ADJUSTING EXPENSE PAYABLE
IRS990ScheduleD/OtherRevenuesNotIncludedAmt033356769
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt039509206
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt128880200
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt221392884
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt320259515
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt43541849
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt51237913
IRS990ScheduleD/OtherSecuritiesGrp/Desc0CORPORATE OBLIGATIONS
IRS990ScheduleD/OtherSecuritiesGrp/Desc1US GOVERNMENT AGENCIES
IRS990ScheduleD/OtherSecuritiesGrp/Desc2MORTGAGE SECURITIES
IRS990ScheduleD/OtherSecuritiesGrp/Desc3EXCHANGE TRADED FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/Desc4MUNICIPAL BONDS
IRS990ScheduleD/OtherSecuritiesGrp/Desc5FOREIGN BONDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd3F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd4F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd5F
IRS990ScheduleD/RevenueNotReportedAmt03388374
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt033570290
IRS990ScheduleD/RevenueSubtotalAmt0297875140
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TRUST IS REQUIRED TO ASSESS WHETHER OR NOT IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OF THE POSITION ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF INFORMATION. IF THE TAX POSITIONS DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE TRUST HAS DETERMINED THERE ARE NO AMOUNTS TO RECORDS AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RECLASSIFY REINSURANCE PREMIUMS 33,356,769.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RECLASSIFY REINSURANCE PREMIUMS 33,356,769.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt0114821567
IRS990ScheduleD/TotalExpensesPerForm990Amt0309241754
IRS990ScheduleD/TotalLiabilityAmt032419079
IRS990ScheduleD/TotalRevenuePerForm990Amt0331445430
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0301263514
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0275671464
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt010000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIP PROGRAM
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt05
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SCHOLARSHIPS ARE AVAILABLE TO CHILDREN OF EMPLOYEES OF GROUPS PARTICIPATING IN THE TRUST. SCHOLARSHIP CHECKS ARE SENT TO THE INDIVIDUAL BUT ARE MADE OUT TO BOTH THE INDIVIDUAL AND THE COLLEGE.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TRUST HAS A THIRD-PARTY ADMINISTRATION AGREEMENT WITH UMR FOR GENERAL ADMINISTRATION OF THE TRUST. RESPONSIBILITIES OF THE ADMINISTRATOR UNDER THIS AGREEMENT INCLUDE PREPARATION OF PLAN DOCUMENTS AND AMENDMENTS, PARTICIPANT ENROLLMENT AND BILLING, PROCESSING PARTICIPANT BENEFIT CLAIMS, AND OTHER ADMINISTRATIVE SERVICES. THE TRUST HAS A CORPORATE MANAGEMENT AGREEMENT WITH WCA TO OVERSEE MARKETING OF THE TRUST, INVESTING TRUST ASSETS, MANAGING ALL SERVICES CONTRACTS AND PREPARATION OF MONTHLY FINANCIAL STATEMENTS, AS WELL AS PROVIDING ON GOING ADMINISTRATIVE SERVICES TO THE TRUST AND THE TRUST'S BOARD. THE TRUST HAS EMPLOYEE BENEFIT CONSULTING AND MARKETING CONTRACT WITH AEGIS CORPORATION. RESPONSIBILITIES OF AEGIS UNDER THIS AGREEMENT ARE TO MARKET THE PLANS AND CONSULT WITH THE WCA IN ESTABLISHING AND ADMINISTERING THE PLANS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBER ORGANIZATIONS HAVE THE POWER TO RECOMMEND PERSONS RELATED TO THEIR OWN ORGANIZATION TO SIT ON THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS' ASSISTANT SECRETARY REVIEWS AND SIGNS THE FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WCA GROUP HEALTH REQUIRES OFFICERS AND KEY EMPLOYEES TO FILL OUT A DISCLOSURE FORM ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
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 B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0WISCONSIN COUNTIES ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0396007681
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0REPRESENTS WI COUNTIES AT THE STATE AND FEDERAL LEVEL.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt022 E MIFFLIN ST STE 900
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MADISON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd053703
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0119621308
IRS990/TotalAssetsEOYAmt0139638908
IRS990/TotalAssetsGrp/BOYAmt0119621308
IRS990/TotalAssetsGrp/EOYAmt0139638908
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0309241754
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt055870028
IRS990/TotalLiabilitiesEOYAmt050295578
IRS990/TotalLiabilitiesGrp/BOYAmt055870028
IRS990/TotalLiabilitiesGrp/EOYAmt050295578
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt063751280
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt089343330
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0328096644
IRS990/TotalReportableCompFromOrgAmt05200
IRS990/TotalRevenueGrp/ExclusionAmt03348786
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0328096644
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0331445430
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09

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