Civic Intelligence

Eastern Wisconsin Dairy Herd Improvement Cooperative

990 • Fiscal year 2014 • EIN 39-2015068

Jan 01, 2014 to Dec 31, 2014 • Filed on Feb 25, 2015

718 West First StreetWaldo, WI 53093-1306

(920) 528-8942

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.23x

Higher debt load relative to assets than 83% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

74th percentile

0.11x

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

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Net Margin

24th percentile

-3.0%

Higher net margin than 24% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

86th percentile

$185,612

Higher top officer pay than 86% of similar nonprofits.

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

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Asset Growth

14th percentile

-7.3%

Faster asset growth than 14% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

7th percentile

-17%

Faster revenue growth than 7% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$998,847

Down $79,105 (-7.3%) from 2013

Net Assets

Down

$767,796

Down $63,681 (-7.7%) from 2013

Liabilities

Down

$231,051

Down $15,424 (-6.3%) from 2013

Revenue

Down

$2,141,760

Down $424,917 (-17%) from 2013

Expenses

Down

$2,205,441

Down $361,140 (-14%) from 2013

Net Income

Down

-$63,681

Down $63,777 (-66434%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $1,071,555Liabilities 2011: $274,030Net Assets 2011: $797,5252011Assets 2012: $1,153,972Liabilities 2012: $322,591Net Assets 2012: $831,3812012Assets 2013: $1,077,952Liabilities 2013: $246,475Net Assets 2013: $831,4772013Assets 2014: $998,847Liabilities 2014: $231,051Net Assets 2014: $767,7962014Assets 2015: $970,642Liabilities 2015: $202,382Net Assets 2015: $768,2602015Assets 2016: $875,164Liabilities 2016: $191,032Net Assets 2016: $684,1322016Assets 2017: $1,224,462Liabilities 2017: $573,303Net Assets 2017: $651,1592017Assets 2018: $1,029,730Liabilities 2018: $496,804Net Assets 2018: $532,9262018Assets 2019: $924,947Liabilities 2019: $429,745Net Assets 2019: $495,2022019Assets 2020: $910,160Liabilities 2020: $518,391Net Assets 2020: $391,7692020Assets 2021: $938,935Liabilities 2021: $385,985Net Assets 2021: $552,9502021Assets 2022: $1,087,086Liabilities 2022: $469,164Net Assets 2022: $617,9222022Assets 2023: $870,676Liabilities 2023: $373,233Net Assets 2023: $497,4432023Assets 2024: $857,407Liabilities 2024: $391,417Net Assets 2024: $465,9902024

Highlighted filing

2014

Assets$998,847
Liabilities$231,051
Net Assets$767,796

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $2,453,2742011Expenses 2012: $2,550,1172012Revenue 2013: $2,566,677Expenses 2013: $2,566,581Net Income 2013: $962013Revenue 2014: $2,141,760Expenses 2014: $2,205,441Net Income 2014: -$63,6812014Revenue 2015: $1,767,448Expenses 2015: $1,766,984Net Income 2015: $4642015Revenue 2016: $1,710,630Expenses 2016: $1,794,758Net Income 2016: -$84,1282016Revenue 2017: $1,760,028Expenses 2017: $1,796,177Net Income 2017: -$36,1492017Revenue 2018: $1,644,896Expenses 2018: $1,763,129Net Income 2018: -$118,2332018Revenue 2019: $1,642,824Expenses 2019: $1,680,548Net Income 2019: -$37,7242019Revenue 2020: $1,645,513Expenses 2020: $1,748,946Net Income 2020: -$103,4332020Revenue 2021: $1,787,800Expenses 2021: $1,626,619Net Income 2021: $161,1812021Revenue 2022: $1,979,042Expenses 2022: $1,914,070Net Income 2022: $64,9722022Revenue 2023: $1,804,593Expenses 2023: $1,925,072Net Income 2023: -$120,4792023Revenue 2024: $1,963,333Expenses 2024: $1,994,786Net Income 2024: -$31,4532024

Highlighted filing

2014

Revenue$2,141,760
Expenses$2,205,441
Net Income-$63,681
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Feb 25, 2015
Return Version
2014v5.0
Gross Receipts
$2,158,285
Mission and Program Overview

Mission

To provide cooperative members with a quality product and competitive prices while maintaining an economically competitive business. Dairy herd testing for member farmers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$581,081$564,457▼ $16,624
Savings and Temporary Cash Investments$247,242$264,641▲ $17,399
Accounts Receivable$160,855$106,206▼ $54,649
Prepaid Expenses and Deferred Charges$18,750$13,950▼ $4,800
Cash and Non-Interest-Bearing Accounts$29,966$9,535▼ $20,431
Total Assets$1,077,952$998,847▼ $79,105
Other Assets Total$40,058$40,058→ $0
Liabilities
Deferred Revenue$110,803$141,707▲ $30,904
Accounts Payable and Accrued Expenses$135,672$89,344▼ $46,328
Total Liabilities$246,475$231,051▼ $15,424
Net Assets / Fund Balance
Unrestricted Net Assets$831,477$767,796▼ $63,681
Total Net Assets Fund Balance$831,477$767,796▼ $63,681
Total Liabilities and Net Assets / Fund Balance$1,077,952$998,847▼ $79,105

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$259,761$310,660$570,421
Buildings$270,453$102,425$372,878
Land$27,465-$27,465
Leasehold Improvements$6,778$2,585$9,363
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rick HuthEmployeeFT$168,475$17,137$185,612
Guy VogelDirector-$200-$200
Jeff OpitzPresident-$200-$200
Matt GartmanSecretary/tr-$200-$200
Dan DiederichVice Preside-$175-$175
Dennis VogtDirector-$175-$175
Jack HankeDirector-$175-$175
Randy GeigerDirector-$175-$175
Aaron SalzsiederDirector-$150-$150
Mark UlnessDirector-$150-$150
John RobleyPrior Direct-$25-$25
Robert VandoskePrior Direct-$25-$25
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,120,676
Investment Income
$1,143
Other Revenue
$19,941
Change in Net Assets
$-63,681
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,236,256
Other Expenses$963,685
Grants and Similar Amounts Paid$5,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,007,989
Travel---$146,814
Other Employee Benefits---$121,870
Payroll Taxes---$77,704
Office Expenses---$71,506
Other Expenses---$48,632
All Other Expenses---$47,444
Depreciation Depletion---$44,505
Occupancy---$40,994
Pension Plan Contributions---$27,043
Insurance---$19,206
Conferences and Meetings---$9,940
Advertising---$5,641
Grants to Domestic Individuals---$5,500
Fees for Services Accounting---$3,480
Information Technology---$2,387
Current Officers, Directors, Trustees, and Key Employees---$1,650
Fees for Services Legal---$304
Total Functional Expenses$0$0$0$2,205,441
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No
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, Page 6, Part VI, Line 6

Eastern wisconsin dairy herd improvement cooperative is a member cooperative that provides dairy herd testing to its member farmers. All members elect the members of the governing body and approve significant decisions of the governing body.

Form 990, Page 6, Part VI, Line 7A

Members elect the board of directors by ballot at the annual meeting.

Form 990, Page 6, Part VI, Line 7B

Members may vote on official business and must approve significant decisions of the governing board.

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

A copy of form 990 is available to each member of the governing body. However, the board does not review the form 990 before or after it is filed as part of its board activities.

Form 990, Page 6, Part VI, Line 19

The organizations governing documents, conflict of interest policy and financial statements are available to the general public upon request.

Filing and Contact Details

Filer

Filer Name
Eastern Wisconsin Dairy Herd
EIN
39-2015068
Phone
9205288942
Address
718 WEST FIRST STREET, WALDO, WI 53093-1306

Signing Officer

Name
Jeff Opitz
Title
President
Phone
9205288942
Signed
2015-02-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Same as C Above
Formed
2000
Legal Domicile
Wi
Voting Board Members
9
Independent Board Members
9
Employees
25

Preparer

Firm
Corson Peterson & Hamann Sc
Address
2203 SOUTH MEMORIAL PLACE, SHEBOYGAN, WI 53081
Preparer
David Hamann
Phone
9204573641
Raw XML Appendix381 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/ReconcilationRevenueExpnssAmt0-63681
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0247242
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0264641
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0270453
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0102425
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0372878
IRS990ScheduleD/EquipmentGrp/BookValueAmt0259761
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0310660
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0570421
IRS990ScheduleD/LandGrp/BookValueAmt027465
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt027465
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt06778
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02585
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt09363
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0564457
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt05500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0COLLEGE SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt08
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE SCHOLARSHIP COMMITTEE REVIEWS APPLICATIONS AND MAKES THEIR SELECTION BASED ON VARIOUS GUIDELINES. THE APPLICANT MUST BE PURSUING AN AG-RELATED DEGREE. SCHOLARSHIP RECIPIENT'S ARE REQUIRED TO PROVIDE THE MAILING ADDRESS FOR THE REGISTRARS OFFICE OF THE COLLEGE THEY ARE ATTENDING. PAYMENTS ARE SENT DIRECTLY TO THE RECIPIENT'S SCHOOL OF ENROLLMENT.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0168475
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt05153
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt011984
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RICK HUTH
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EMPLOYEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0185612
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EASTERN WISCONSIN DAIRY HERD IMPROVEMENT COOPERATIVE IS A MEMBER COOPERATIVE THAT PROVIDES DAIRY HERD TESTING TO ITS MEMBER FARMERS. ALL MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT THE BOARD OF DIRECTORS BY BALLOT AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS MAY VOTE ON OFFICIAL BUSINESS AND MUST APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF FORM 990 IS AVAILABLE TO EACH MEMBER OF THE GOVERNING BODY. HOWEVER, THE BOARD DOES NOT REVIEW THE FORM 990 BEFORE OR AFTER IT IS FILED AS PART OF ITS BOARD ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01077952
IRS990/TotalAssetsEOYAmt0998847
IRS990/TotalAssetsGrp/BOYAmt01077952
IRS990/TotalAssetsGrp/EOYAmt0998847
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt02205441
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0246475
IRS990/TotalLiabilitiesEOYAmt0231051
IRS990/TotalLiabilitiesGrp/BOYAmt0246475
IRS990/TotalLiabilitiesGrp/EOYAmt0231051
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0831477
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0767796
IRS990/TotalOtherCompensationAmt017137
IRS990/TotalProgramServiceRevenueAmt02120676
IRS990/TotalReportableCompFromOrgAmt0170125
IRS990/TotalRevenueGrp/ExclusionAmt021084
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02120676
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02141760
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01077952
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0998847
IRS990/TravelGrp/TotalAmt0146814
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0831477
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0767796
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.EWDHIC.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF OPITZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09205288942
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EASTERN WISCONSIN DAIRY HERD
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0IMPROVEMENT COOPERATIVE
ReturnHeader/Filer/BusinessNameControlTxt0EAST
ReturnHeader/Filer/EIN0392015068
ReturnHeader/Filer/PhoneNum09205288942
ReturnHeader/Filer/USAddress/AddressLine1Txt0718 WEST FIRST STREET
ReturnHeader/Filer/USAddress/CityNm0WALDO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd0530931306
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0391806517
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CORSON PETERSON & HAMANN SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02203 SOUTH MEMORIAL PLACE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SHEBOYGAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd053081
ReturnHeader/PreparerPersonGrp/PhoneNum09204573641
ReturnHeader/PreparerPersonGrp/PreparationDt02015-02-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID HAMANN
ReturnHeader/ReturnTs02015-03-23T14:01:31-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.39$0.47$1.96$1.99$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.37$0.50$1.80$1.93$0.12
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.47$0.62$1.98$1.91$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.39$0.55$1.79$1.63$0.16
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.52$0.39$1.65$1.75$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.43$0.50$1.64$1.68$0.04
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.50$0.53$1.64$1.76$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.57$0.65$1.76$1.80$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.19$0.68$1.71$1.79$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.97$0.20$0.77$1.77$1.77$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.00$0.23$0.77$2.14$2.21$0.06
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$0.25$0.83$2.57$2.57$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.32$0.83$2.55
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.27$0.80$2.45