Civic Intelligence

Wisconsin Wetlands Association Inc

EIN 39-1852601 • 501(c)3 • Madison, WI

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Profile

Wisconsin Wetlands Association is dedicated to the protection, restoration, and enjoyment of wetlands and associated ecosystems through science-based programs, education, and advocacy.

214 North Hamilton Street Suite 201Madison, WI 53703

www.wisconsinwetlands.org

Siviq Scores

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

Liabilities / Assets

66th percentile

0.19x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

69th percentile

0.23x

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

13th percentile

-22%

Higher net margin than 13% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

56th percentile

$74,545

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

11th percentile

-18%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

56th percentile

11%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets66th percentile

Assets

Down

$1,015,213

Down $218,465 (-18%) from 2024

Liabilities

Down

$193,361

Down $33,212 (-15%) from 2024

Net Assets

Down

$821,852

Down $185,253 (-18%) from 2024

Operations
Liabilities / Revenue69th percentileNet Margin13th percentile

Revenue

Up

$856,095

Up $84,365 (+11%) from 2024

Expenses

Up

$1,041,348

Up $95,266 (+10%) from 2024

Net Income

Down

-$185,253

Down $10,901 (-6.3%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $181,427Liabilities 2011: $15,804Net Assets 2011: $165,6232011Assets 2012: $158,684Liabilities 2012: $19,942Net Assets 2012: $138,7422012Assets 2013: $112,474Liabilities 2013: $14,985Net Assets 2013: $97,4892013Assets 2014: $139,073Liabilities 2014: $25,548Net Assets 2014: $113,5252014Assets 2015: $127,394Liabilities 2015: $23,639Net Assets 2015: $103,7552015Assets 2016: $170,711Liabilities 2016: $17,632Net Assets 2016: $153,0792016Assets 2017: $228,628Liabilities 2017: $9,911Net Assets 2017: $218,7172017Assets 2018: $245,084Liabilities 2018: $16,430Net Assets 2018: $228,6542018Assets 2019: $276,234Liabilities 2019: $23,563Net Assets 2019: $252,6712019Assets 2020: $527,998Liabilities 2020: $95,473Net Assets 2020: $432,5252020Assets 2021: $527,439Liabilities 2021: $89,791Net Assets 2021: $437,6482021Assets 2022: $593,636Liabilities 2022: $62,339Net Assets 2022: $531,2972022Assets 2023: $953,300Liabilities 2023: $237,497Net Assets 2023: $715,8032023Assets 2024: $1,233,678Liabilities 2024: $226,573Net Assets 2024: $1,007,1052024Assets 2025: $1,015,213Liabilities 2025: $193,361Net Assets 2025: $821,8522025

Highlighted filing

2025

Assets$1,015,213
Liabilities$193,361
Net Assets$821,852
Open 2025 Filing

Operations Trend

Revenue Growth56th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $375,420Expenses 2011: $370,220Net Income 2011: $5,2002011Expenses 2012: $378,0402012Revenue 2013: $343,587Expenses 2013: $384,840Net Income 2013: -$41,2532013Revenue 2014: $420,916Expenses 2014: $404,880Net Income 2014: $16,0362014Revenue 2015: $442,414Expenses 2015: $452,184Net Income 2015: -$9,7702015Revenue 2016: $506,689Expenses 2016: $457,365Net Income 2016: $49,3242016Revenue 2017: $573,615Expenses 2017: $507,977Net Income 2017: $65,6382017Revenue 2018: $586,718Expenses 2018: $576,781Net Income 2018: $9,9372018Revenue 2019: $665,935Expenses 2019: $641,918Net Income 2019: $24,0172019Revenue 2020: $881,304Expenses 2020: $701,450Net Income 2020: $179,8542020Revenue 2021: $789,852Expenses 2021: $784,729Net Income 2021: $5,1232021Revenue 2022: $878,330Expenses 2022: $784,772Net Income 2022: $93,5582022Revenue 2023: $973,242Expenses 2023: $959,236Net Income 2023: $14,0062023Revenue 2024: $771,730Expenses 2024: $946,082Net Income 2024: -$174,3522024Revenue 2025: $856,095Expenses 2025: $1,041,348Net Income 2025: -$185,2532025

Highlighted filing

2025

Revenue$856,095
Expenses$1,041,348
Net Income-$185,253
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,015,213
Liabilities
$193,361
Net assets
$821,852
Revenue
$856,095
Expenses
$1,041,348
Net income
-$185,253
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.19$0.82$0.86$1.04$0.19
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.23$1.01$0.77$0.95$0.17
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.24$0.72$0.97$0.96$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.06$0.53$0.88$0.78$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.09$0.44$0.79$0.78$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.10$0.43$0.88$0.70$0.18
2019Summary only. Only limited summary data is available for this year.$0.28$0.02$0.25$0.67$0.64$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.02$0.23$0.59$0.58$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.01$0.22$0.57$0.51$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.02$0.15$0.51$0.46$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.02$0.10$0.44$0.45$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.14$0.03$0.11$0.42$0.40$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.01$0.10$0.34$0.38$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.02$0.14$0.38
2011Summary only. Only limited summary data is available for this year.$0.18$0.02$0.17$0.38$0.37$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 12, 2026
Return Version
2024v5.0
Gross Receipts
$856,095
Mission and Program Overview

Mission

Wisconsin Wetlands Association is dedicated to the protection, restoration, and enjoyment of wetlands and associated ecosystems through science-based programs, education, and advocacy.

Dedicated to protection, restoration, and enjoyment of wetlands and associated ecosystems through science-based programs, education, and advocacy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$104,399$662,514▲ $558,115
Pledges and Grants Receivable$513,000$0▼ $513,000
Accounts Receivable$89,569$88,784▼ $785
Cash and Non-Interest-Bearing Accounts$304,517$81,088▼ $223,429
Land, Buildings, and Equipment, Net$25,947$21,600▼ $4,347
Prepaid Expenses and Deferred Charges$11,448$6,732▼ $4,716
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$1,233,678$1,015,213▼ $218,465
Other Assets Total$184,798$154,495▼ $30,303
Liabilities
Other Liabilities$196,816$166,456▼ $30,360
Accounts Payable and Accrued Expenses$29,757$22,630▼ $7,127
Deferred Revenue$0$4,275▲ $4,275
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$226,573$193,361▼ $33,212
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$315,451$789,452▲ $474,001
Net Assets With Donor Restrictions$691,654$32,400▼ $659,254
Total Net Assets Fund Balance$1,007,105$821,852▼ $185,253
Total Liabilities and Net Assets / Fund Balance$1,233,678$1,015,213▼ $218,465

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$21,600$15,947$37,547
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Leasehold Improvements$0$0$0
Other Assets Org$6,644--
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tracy HamesExecutive DirectorFT$70,325$4,220$74,545

Board Members and Trustees

NameTitle
Alison PenaChair
Nicole StaskowskiVice Chair
Jim RuwaldtBoard member
Susan SchumacherBoard Member
Gretchen PfeifferSecretary
R Tod HighsmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$756,191
Program Service Revenue
$78,922
Investment Income
$18,450
Other Revenue
$2,532
All Other Contributions
$496,395
Change in Net Assets
$-185,253

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$29,332Fair Market Value
Total Noncash Contributions1$29,332-

Audited Revenue Reconciliation

Revenue per Audited Statements
$856,095
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$659,254
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$1,515,349
Total Revenue per Form 990
$856,095
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$679,598
Other Expenses$361,750
Total Fundraising Expense$109,374
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$461,258$25,088$38,079$524,425
Fees for Services Other$69,139$13,168$15,000$97,307
Current Officers, Directors, Trustees, and Key Employees$47,418$15,587$11,539$74,544
Conferences and Meetings$65,746$17$209$65,972
Office Expenses$29,063$721$17,529$47,313
Payroll Taxes$39,999$3,156$3,850$47,005
Occupancy$33,163$6,118$3,142$42,423
Pension Plan Contributions$28,156$2,221$2,710$33,087
Fees for Services Accounting$0$25,330$0$25,330
Travel$17,425$460$220$18,105
Information Technology$2,736$204$12,691$15,631
Other Expenses$9,881$833$741$11,455
Fees for Services Lobbying$6,889$0$0$6,889
Insurance$5,814$499$559$6,872
Depreciation Depletion$3,679$316$353$4,348
Advertising$4,298$0$0$4,298
Other Employee Benefits$457$36$44$537
Interest$0$459$0$459
Total Functional Expenses$836,552$95,422$109,374$1,041,348

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,041,348
Total Expenses per Audited Statements$1,041,348
Total Expenses per Form 990$1,041,348
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Office Rental - long term portion lease liability$128,570
Office Rental - current portion of lease liability$31,241
Copy machine - long term portion lease liability$4,572
Copy machine - current portion lease liability$2,073
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
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 A, Line 6

“The organization's bylaws define the terms of membership and allow members to elect officers and directors at the annual meeting.”

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

“Members who attend the organization's annual meeting elect directors and officers for the coming year.”

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

“The organization's 990 is reviewed and approved by the executive director and an independent accountant. It is made available to each board member for review prior to filing.”

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

“The Executive Director collects and reviews conflict of interest statements completed annually by each board member and communicates to applicable board members any potential conflicts of interest. Board members who have a conflict of interest are expected to excuse themselves from participation in deliberation and decision-making about matters involving the conflict.”

Form 990, Part VI, Section B, Line 15

“The board of directors authorizes Executive Director compensation based partly on information obtained by informally surveying compensation paid by comparable organizations and governmental salaried positions.”

Form 990, Part VI, Section C, Line 19

“Available at https://www.wisconsinwetlands.org/”

Filing and Contact Details

Filer

Filer Name
Wisconsin Wetlands Association Inc
EIN
39-1852601
Phone
6082509971
Address
214 North Hamilton Street Suite 201, Madison, WI 53703

Signing Officer

Name
Tracy Hames
Title
Executive Director
Phone
6082509971
Signed
2026-02-12

Organization Details

Principal Officer
Tracy Hames
Formed
1969
Legal Domicile
Wi
Voting Board Members
6
Independent Board Members
6
Employees
10
Volunteers
53
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Database consulting, newsletter design services, strategic plan consultant”

Raw XML AppendixShowing 400 of 682 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
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IRS990/AccountsReceivableGrp/BOYAmt089569
IRS990/AccountsReceivableGrp/EOYAmt088784
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Dedicated to protection, restoration, and enjoyment of wetlands and associated ecosystems through science-based programs, education, and advocacy.
IRS990/AdvertisingGrp/FundraisingAmt00
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IRS990/AdvertisingGrp/ProgramServicesAmt04298
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IRS990/AllOtherContributionsAmt0496395
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IRS990/BooksInCareOfDetail/PersonNm0Tracy Hames
IRS990/BooksInCareOfDetail/PhoneNum06082509971
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0214 North Hamilton Street Suite 201
IRS990/BooksInCareOfDetail/USAddress/CityNm0Madison
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd053703
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IRS990/ConferencesMeetingsGrp/ProgramServicesAmt065746
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IRS990/CYBenefitsPaidToMembersAmt00
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IRS990/DepreciationDepletionGrp/TotalAmt04348
IRS990/Desc01. Wetland Outreach and Education: in 2024-25, WWA developed and presented education and outreach programs to diverse audiences of laypersons and experts and advanced the use of wetland science on matters related to wetland conservation. Programs include a bi-weekly webinar called the Wetland Coffee Break featuring short wetland-related presentations; workshops, field trips, and presentations; advising landowners about wetland preservation, restoration, and management; distribution of the book, My Healthy Wetlands (to help landowners care for their wetlands), and an annual wetland science conference. More than 400 people attended and participated in WWA's 2025 Wetland Science Conference in La Crosse, Wisconsin.
IRS990/DescribedInSection501c3Ind01
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IRS990/Form990PartVIISectionAGrp/PersonNm0Tracy Hames
IRS990/Form990PartVIISectionAGrp/PersonNm1Susan Schumacher
IRS990/Form990PartVIISectionAGrp/PersonNm2Jim Ruwaldt
IRS990/Form990PartVIISectionAGrp/PersonNm3Nicole Staskowski
IRS990/Form990PartVIISectionAGrp/PersonNm4Gretchen Pfeiffer
IRS990/Form990PartVIISectionAGrp/PersonNm5Alison Pena
IRS990/Form990PartVIISectionAGrp/PersonNm6R Tod Highsmith
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Chair
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IRS990/MissionDesc0Wisconsin Wetlands Association is dedicated to the protection, restoration, and enjoyment of wetlands and associated ecosystems through science-based programs, education, and advocacy.
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IRS990/ProgSrvcAccomActy2Grp/Desc02. Public Policy Advocacy: In 2024-2025, WWA's policy program work continued to emphasize building the policy and program supports needed to increase the use of wetland restoration to solve problems. Our focus this year was supporting collaborations to help multiple state agencies implement newly enacted policies and programs that enable wetlands conservation. These included administration of a newly issued General Permit for Hydrologic Restoration, a newly enabled Pre-Disaster Flood Resilience Grant Program, and promoting use of cost share dollars to restore wetlands in agricultural landscapes. Our Executive Director continued to serve as Vice Chair of the governor's Wetland Study Council. This council, representing private, agricultural, conservation, and other diverse interests discusses and develops recommendations on statewide wetland issues.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Program Development: In 2024-2025 WWA continued working to help Lake Superior Basin communities identify and prioritize areas where restoring wetlands and floodplains could help reduce downstream flood risks and vulnerabilities and prevent road and culvert washouts. This included a NOAA funded collaboration with partners in Wisconsin, Michigan, and Minnesota. Other activities included the development and delivery of training sessions on hydrology fundamentals for state agricultural engineers and water regulatory staff, and development of proposal for a collaborative project with Wisconsin Department of Transportation focused on evaluating opportunities to restore wetlands to protect vulnerable state roads. Funding for that project was approved by a private foundation and work will commence in March 2026.
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