Civic Intelligence

Wisconsin Hotel & Lodging Association Inc

EIN 39-6078094 • 501(c)6 • Brookfield, WI

View Organization Page

Profile

Our mission is to lead wisconsin's lodging industry by delivering valued services to and advocating for our members.

1025 S Moorland Rd No 200Brookfield, WI 53005-6944

www.wisconsinlodging.org

Siviq Scores

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

Liabilities / Assets

91st percentile

0.57x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

0.47x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

50th percentile

3.6%

Higher net margin than 50% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$163,333

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 19.9% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Asset Growth

45th percentile

2.2%

Faster asset growth than 45% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

79th percentile

22%

Faster revenue growth than 79% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets91st percentile

Using 2023 Form 990 data because the latest 2024 filing does not report standard financial totals.

Assets

Up

$655,542

Up $105,478 (+19%) from 2022

Liabilities

Up

$428,811

Up $146,975 (+52%) from 2022

Net Assets

Down

$226,731

Down $41,497 (-15%) from 2022

Operations
Liabilities / Revenue89th percentileNet Margin50th percentile

Revenue

Up

$675,563

Up $117,736 (+21%) from 2022

Expenses

Up

$724,488

Up $23,631 (+3.4%) from 2022

Net Income

Up

-$48,925

Up $94,105 (+66%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth45th percentile

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

$1.0M$500K$0Assets 2011: $703,402Liabilities 2011: $405,815Net Assets 2011: $297,5872011Assets 2012: $673,748Liabilities 2012: $355,994Net Assets 2012: $317,7542012Assets 2013: $702,330Liabilities 2013: $371,962Net Assets 2013: $330,3682013Assets 2014: $717,729Liabilities 2014: $312,010Net Assets 2014: $405,7192014Assets 2015: $752,711Liabilities 2015: $364,737Net Assets 2015: $387,9742015Assets 2016: $795,064Liabilities 2016: $385,330Net Assets 2016: $409,7342016Assets 2017: $831,185Liabilities 2017: $351,017Net Assets 2017: $480,1682017Assets 2018: $896,591Liabilities 2018: $378,845Net Assets 2018: $517,7462018Assets 2019: $819,845Liabilities 2019: $358,929Net Assets 2019: $460,9162019Assets 2020: $599,126Liabilities 2020: $127,078Net Assets 2020: $472,0482020Assets 2021: $733,033Liabilities 2021: $256,394Net Assets 2021: $476,6392021Assets 2022: $550,064Liabilities 2022: $281,836Net Assets 2022: $268,2282022Assets 2023: $655,542Liabilities 2023: $428,811Net Assets 2023: $226,7312023

Latest loaded filing

2023

Assets$655,542
Liabilities$428,811
Net Assets$226,731
Open 2023 Filing

Operations Trend

Revenue Growth79th percentile

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

$1.0M$500K$0-$500KExpenses 2011: $646,7402011Expenses 2012: $644,3262012Revenue 2013: $664,173Expenses 2013: $655,595Net Income 2013: $8,5782013Revenue 2014: $742,917Expenses 2014: $685,613Net Income 2014: $57,3042014Revenue 2015: $709,775Expenses 2015: $720,088Net Income 2015: -$10,3132015Revenue 2016: $752,274Expenses 2016: $720,824Net Income 2016: $31,4502016Revenue 2017: $791,907Expenses 2017: $734,790Net Income 2017: $57,1172017Revenue 2018: $772,508Expenses 2018: $735,979Net Income 2018: $36,5292018Revenue 2019: $748,050Expenses 2019: $814,201Net Income 2019: -$66,1512019Revenue 2020: $684,353Expenses 2020: $664,519Net Income 2020: $19,8342020Revenue 2021: $538,952Expenses 2021: $576,367Net Income 2021: -$37,4152021Revenue 2022: $557,827Expenses 2022: $700,857Net Income 2022: -$143,0302022Revenue 2023: $675,563Expenses 2023: $724,488Net Income 2023: -$48,9252023

Latest loaded filing

2023

Revenue$675,563
Expenses$724,488
Net Income-$48,925
Open 2023 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
-
Liabilities
-
Net assets
-
Revenue
-
Expenses
-
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.56$4.29$2.27$6.76$7.24$0.49
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.50$2.82$2.68$5.58$7.01$1.43
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.33$2.56$4.77$5.39$5.76$0.37
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.99$1.27$4.72$6.84$6.65$0.20
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.20$3.59$4.61$7.48$8.14$0.66
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.97$3.79$5.18$7.73$7.36$0.37
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.31$3.51$4.80$7.92$7.35$0.57
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.95$3.85$4.10$7.52$7.21$0.31
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.53$3.65$3.88$7.10$7.20$0.10
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.18$3.12$4.06$7.43$6.86$0.57
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.02$3.72$3.30$6.64$6.56$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.74$3.56$3.18$6.44
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.03$4.06$2.98$6.47
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2019 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Dec 18, 2019
Return Version
2018v3.1
Gross Receipts
$748,855
Mission and Program Overview

Mission

Our mission is to lead wisconsin's lodging industry by delivering valued services to and advocating for our members.

The wisconsin hotel & lodging association determines services needed by the evolving needs of the industry ranging from marketing, communications, legal and other sources, legislative information and representation, and the provision of education, delivering the services to members in a cost-effective, timely, and valued manner.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$318,569$320,993▲ $2,424
Investments in Publicly Traded Securities$273,052$291,687▲ $18,635
Cash and Non-Interest-Bearing Accounts$259,943$166,992▼ $92,951
Prepaid Expenses and Deferred Charges$21,468$20,440▼ $1,028
Accounts Receivable$22,426$18,632▼ $3,794
Land, Buildings, and Equipment, Net$1,133$894▼ $239
Investments Other Securities$0$207▲ $207
Total Assets$896,591$819,845▼ $76,746
Liabilities
Deferred Revenue$342,896$317,281▼ $25,615
Accounts Payable and Accrued Expenses$35,949$41,648▲ $5,699
Total Liabilities$378,845$358,929▼ $19,916
Net Assets / Fund Balance
Unrestricted Net Assets$486,574$431,512▼ $55,062
Temporarily Rstr Net Assets$31,172$29,404▼ $1,768
Total Net Assets Fund Balance$517,746$460,916▼ $56,830
Total Liabilities and Net Assets / Fund Balance$896,591$819,845▼ $76,746

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$894$44,663$45,557
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Trisha PugalPresident/CEO Thru MayFT$149,476$3,831$153,307

Board Members and Trustees

NameTitle
Kimberly VeleChairman
Greg StillmanChairman-elect
Aaron WolfPast Chairman
Kirsten VillegasPresident/CEO
Lola RoehVice Chairman
Brad StelzerAssociate Director
Connie BarbianAssociate Director
Jay JonesAssociate Director
Jennifer ChurchAssociate Director
Jim LaurinoAssociate Director
Amy BostonLodging Director
Amy SimchakLodging Director
Bob PatelLodging Director
Brandon McconnellLodging Director
Dan SchetterLodging Director
Dave SekeresLodging Director
David BleuerLodging Director
Deb JohnsonLodging Director
Jason HagerLodging Director
Jay SchumerthLodging Director
John ChastanLodging Director
Jon JossartLodging Director
Jonathan WebsterLodging Director
Kari ZambonLodging Director
Michael FalkensteinLodging Director
Mike PatelLodging Director
Pat OlejniczakLodging Director
Pete BoeseLodging Director
Rachel Lacasse-fordLodging Director
Randy KlimentLodging Director
Rory MadsenLodging Director
Skip HarlessLodging Director
Todd WinklerLodging Director
Kevin GallagherAt-large Delegate
Charlie EggenSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,294
Program Service Revenue
$726,845
Investment Income
$12,716
Other Revenue
$-805
All Other Contributions
$5,338
Change in Net Assets
$-66,151

Audited Revenue Reconciliation

Revenue per Audited Statements
$748,855
Revenue Not Reported on Financial Statements
$-805
Revenue Not Reported on Form 990
$9,321
Other Revenue Adjustments
$-805
Total Revenue per Audited Statements
$758,176
Total Revenue per Form 990
$748,050
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$416,072
Salaries, Compensation, and Employee Benefits$391,629
Grants and Similar Amounts Paid$6,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$199,157
Other Salaries and Wages---$150,907
Office Expenses---$86,859
Advertising---$66,243
Fees for Services Lobbying---$42,515
Conferences and Meetings---$42,289
Occupancy---$42,157
Fees for Services Accounting---$35,900
Fees for Services Other---$33,744
Payroll Taxes---$28,364
Insurance---$13,806
Other Employee Benefits---$11,081
Travel---$8,377
Grants to Domestic Individuals---$6,500
Information Technology---$6,061
All Other Expenses---$5,854
Other Expenses---$2,235
Pension Plan Contributions---$2,120
Fees for Services Legal---$700
Depreciation Depletion---$239
Total Functional Expenses$0$0$0$814,201

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$815,006
Expenses per Audited Statements$814,201
Total Expenses per Form 990$814,201
Expenses Not Reported on Form 990$805
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$805
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$60,747
Total Nondeductible Lobbying and Political Cost$57,579
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
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, Part VI, Section A, Line 6

“The association has four classes of membership including regular, associate, affiliate, and student members.”

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

“The association's members that are in good standing have the right to nominate and elect the members of the association's governing body. The election of directors takes place during the association's annual meeting.”

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

“Any changes to the association's articles of incorporation and bylaws are subject to the approval of the association's members.”

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

“The prepared form 990 is viewed by the executive committee before the return is filed with the irs.”

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

“All directors, officers, and employees are covered by the association's conflict of interest policy. The members of the governing body make determinations of whether a conflict exists and review actual conflicts. Any person determined to have a conflict is prohibited from participating in the governing body's deliberations and decisions in the transaction. New employees sign the conflict of interest policy when they start. At orientation in january of each year, the directors get a copy of the conflict of interest policy. The president/ceo also explains it at a presentation.”

Form 990, Part VI, Section B, Line 15A

“The executive committee, which is comprised of independent persons, conducts a performance evaluation of the president/ceo and is authorized to determine compensation issues. The executive committee uses comparable data from surveys from similar organizations. The governing body ratifies the executive committee's decisions.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Wisconsin Hotel & Lodging Association
EIN
39-6078094
Phone
2627822851
Address
1025 S MOORLAND RD NO 200, BROOKFIELD, WI 53005-6944

Signing Officer

Name
Kirsten Villegas
Title
President/CEO
Phone
2627822851
Signed
2019-12-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kirsten Villegas
Formed
1896
Legal Domicile
Wi
Voting Board Members
34
Independent Board Members
34
Employees
13
Volunteers
36

Preparer

Firm
Wegner Cpas Llp
Address
2921 LANDMARK PL STE 300, MADISON, WI 53713-4236
Preparer
Jenny Tarkowski CPA
Phone
6082744020
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Direct expenses reported on form 990, part viii, line 8b -805.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Direct expenses reported on form 990, part viii, line 8b 805.”

Raw XML AppendixShowing 400 of 641 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt035949
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt041648
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IRS990/AccountsReceivableGrp/EOYAmt018632
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE WISCONSIN HOTEL & LODGING ASSOCIATION DETERMINES SERVICES NEEDED BY THE EVOLVING NEEDS OF THE INDUSTRY RANGING FROM MARKETING, COMMUNICATIONS, LEGAL AND OTHER SOURCES, LEGISLATIVE INFORMATION AND REPRESENTATION, AND THE PROVISION OF EDUCATION, DELIVERING THE SERVICES TO MEMBERS IN A COST-EFFECTIVE, TIMELY, AND VALUED MANNER.
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IRS990/AllOtherExpensesGrp/TotalAmt05854
IRS990/AnnualDisclosureCoveredPrsnInd01
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IRS990/BooksInCareOfDetail/PersonNm0KIRSTEN VILLEGAS
IRS990/BooksInCareOfDetail/PhoneNum02627822851
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01025 S MOORLAND RD STE 200
IRS990/BooksInCareOfDetail/USAddress/CityNm0BROOKFIELD
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0530056944
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IRS990/CompensationProcessOtherInd00
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IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
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IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt09294
IRS990/CYGrantsAndSimilarPaidAmt06500
IRS990/CYInvestmentIncomeAmt012716
IRS990/CYOtherExpensesAmt0416072
IRS990/CYOtherRevenueAmt0-805
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IRS990/CYTotalRevenueAmt0748050
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IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt0239
IRS990/Desc0OVER 175,000 COPIES OF THE WISCONSIN LODGING DIRECTORY ARE PRINTED AND DISTRIBUTED THROUGH BOTH PAID DISTRIBUTION AND OTHER DELIVERY CHANNELS. THE DIRECTORY INCLUDES LISTINGS OF OVER 650 LODGING PROPERTIES AROUND THE STATE, PROVIDING TRAVELERS WITH A POPULAR AND EASY-TO-USE PRINT GUIDE (WITH A LIVE VERSION ALSO AVAILABLE ON A WEBSITE) TO ENCOURAGE THEM TO BOOK OVERNIGHT STAYS IN WISCONSIN'S LODGING PROPERTIES. MEMBER PROPERTIES HAVE REPORTED THAT THE DIRECTORY GENERATES LEADS FOR THEIR PROPERTIES, PROVIDING INCREASED BUSINESS FOR LODGING PROPERTIES AROUND THE STATE, WHICH CONTRIBUTES TO THEIR OVERALL GENERAL WELFARE AND SUCCESS.
IRS990/DescribedInSection501c3Ind00
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IRS990/EmploymentTaxReturnsFiledInd01
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IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt035900
IRS990/FeesForServicesLegalGrp/TotalAmt0700
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IRS990/FeesForServicesOtherGrp/TotalAmt033744
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
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IRS990/Form990PartVIISectionAGrp/PersonNm5KEVIN GALLAGHER
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IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5AT-LARGE DELEGATE
IRS990/Form990PartVIISectionAGrp/TitleTxt6LODGING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7LODGING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8LODGING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9LODGING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10LODGING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11LODGING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12LODGING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13LODGING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14LODGING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15LODGING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16LODGING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17LODGING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18LODGING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19LODGING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20LODGING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21LODGING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22LODGING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23LODGING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24LODGING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25LODGING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26LODGING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27LODGING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28LODGING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29ASSOCIATE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30ASSOCIATE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt31ASSOCIATE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt32ASSOCIATE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt33ASSOCIATE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt34PRESIDENT/CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt35PRESIDENT/CEO THRU MAY
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IRS990/OtherExpensesGrp/Desc1COMMISSIONS
IRS990/OtherExpensesGrp/Desc2UNRELATED BUSINESS INCO

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