Civic Intelligence

Wyoming Taxpayers Association

EIN 83-0156970 • 501(c)4 • Cheyenne, WY

Profile

Wta's unique mission of advocating sound tax policy for a healthy wyoming economy has earned the association the respect of taxpayers and public officials alike. Wta's goals are: to urge government at all levels to utilize efficiency and economy in providing government services; to support a tax system that stands up to the cornerstones of taxation - one that exemplifies justification, equity, balance, stability, and transparency for both individuals and businesses in wyoming; provide resources to support a well-informed public dialogue on tax and public expenditure issues; advocate public policies that make sense for a healthy and growing wyoming economy.

2015 Central Avenue DCheyenne, WY 82001

wyotax.org

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.01x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.00x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

65th percentile

10%

Higher net margin than 65% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

97th percentile

$69,432

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 25.6% of source-year revenue.

501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

76th percentile

13%

Faster asset growth than 76% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

-2.6%

Faster revenue growth than 48% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$246,611

Up $28,165 (+13%) from 2023

Liabilities

Up

$1,331

Up $377 (+40%) from 2023

Net Assets

Up

$245,280

Up $27,788 (+13%) from 2023

Revenue

Down

$271,344

Down $7,214 (-2.6%) from 2023

Expenses

Down

$243,556

Down $24,682 (-9.2%) from 2023

Net Income

Up

$27,788

Up $17,468 (+169%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $400,220Liabilities 2011: $170,516Net Assets 2011: $229,7042011Assets 2012: $329,590Liabilities 2012: $146,210Net Assets 2012: $183,3802012Assets 2013: $321,857Liabilities 2013: $135,620Net Assets 2013: $186,2372013Assets 2014: $368,199Liabilities 2014: $128,033Net Assets 2014: $240,1662014Assets 2015: $257,403Liabilities 2015: $6,577Net Assets 2015: $250,8262015Assets 2019: $153,739Liabilities 2019: $502Net Assets 2019: $153,2372019Assets 2020: $159,100Liabilities 2020: $1,002Net Assets 2020: $158,0982020Assets 2021: $170,715Liabilities 2021: $543Net Assets 2021: $170,1722021Assets 2022: $208,040Liabilities 2022: $868Net Assets 2022: $207,1722022Assets 2023: $218,446Liabilities 2023: $954Net Assets 2023: $217,4922023Assets 2024: $246,611Liabilities 2024: $1,331Net Assets 2024: $245,2802024

Highlighted filing

2024

Assets$246,611
Liabilities$1,331
Net Assets$245,280

Operations Trend

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

$400K$300K$200K$100K$0Expenses 2011: $261,0552011Expenses 2012: $364,3182012Expenses 2013: $332,7752013Revenue 2014: $334,292Expenses 2014: $280,363Net Income 2014: $53,9292014Revenue 2015: $305,381Expenses 2015: $294,721Net Income 2015: $10,6602015Revenue 2019: $180,663Expenses 2019: $124,159Net Income 2019: $56,5042019Revenue 2020: $241,422Expenses 2020: $236,704Net Income 2020: $4,7182020Revenue 2021: $253,385Expenses 2021: $241,311Net Income 2021: $12,0742021Revenue 2022: $285,861Expenses 2022: $248,861Net Income 2022: $37,0002022Revenue 2023: $278,558Expenses 2023: $268,238Net Income 2023: $10,3202023Revenue 2024: $271,344Expenses 2024: $243,556Net Income 2024: $27,7882024

Highlighted filing

2024

Revenue$271,344
Expenses$243,556
Net Income$27,788

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 8, 2025
Return Version
2024v5.1
Gross Receipts
$271,344
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$144,495$148,609▲ $4,114
Cash and Non-Interest-Bearing Accounts$73,951$98,002▲ $24,051
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$218,446$246,611▲ $28,165
Liabilities
Accounts Payable and Accrued Expenses$954$1,331▲ $377
Total Liabilities$954$1,331▲ $377
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$217,492$245,280▲ $27,788
Total Net Assets Fund Balance$217,492$245,280▲ $27,788
Total Liabilities and Net Assets / Fund Balance$218,446$246,611▲ $28,165

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$42,579$42,579
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ashley HarpstreithPart Year Executive DirectorFT$67,410$2,022$69,432
Stephen HoverslandPart Year Executive DirectorFT$13,742-$13,742

Board Members and Trustees

NameTitle
Dave PicardPast President
Katharine WilkinsonPresident
Chris Brown1st Vice President
Craig Rood2nd Vice President
Amy RutledgeDirector
Donna LawrenceDirector
Emily CantuDirector
Ginger SmithDirector
Kara ChoquetteDirector
Marianne ShanorDirector
Mike MoresDirector
Mike MoserDirector
Nathan AndersonDirector
Pete IllowayDirector
Shelby ShelleyDirector
Bobby RolstonAt Large Member
Jon KirkbrideAt Large Member
Laura LewisAt Large Member
Tom JonesSecretary
Scott WellsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$254,829
Program Service Revenue
$12,401
Investment Income
$4,114
Other Revenue
$0
All Other Contributions
$53,975
Change in Net Assets
$27,788
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$147,527
Other Expenses$96,029
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$74,857$8,317-$83,174
Other Salaries and Wages$46,837$5,204-$52,041
Conferences and Meetings$27,455$3,051-$30,506
Payroll Taxes$11,081$1,231-$12,312
All Other Expenses$9,350$1,042-$10,392
Occupancy$7,245$805-$8,050
Travel$5,737$637-$6,374
Information Technology$5,574$619-$6,193
Other Expenses$2,753$414-$2,753
Fees for Services Lobbying$2,056$228-$2,284
Advertising$1,964$218-$2,182
Insurance$1,579$175-$1,754
Fees for Services Accounting$1,485$165-$1,650
Fees for Services Other$1,262$140-$1,402
Office Expenses$1,128$125-$1,253
Total Functional Expenses$219,859$23,697$0$243,556
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
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$2,284
Total Nondeductible Lobbying and Political Cost$2,284
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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 2

Katharine wilkinson and marianne shanor are biological sisters.

Form 990, Part VI, Section A, Line 6

The organization has members which pay yearly dues.

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

Form 990, part vi, line 11b - organization's process to review form 990: - the process the organization uses to review the 990 is to send an electronic copy of the 990 to every board member for their review prior to a board officer signing the return.

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

Form 990, part vi, line 12c - enforcement of conflicts policy: - the conflict of interest policy is performed annually by the board of directors. The board members review the policy and each member discloses any conflicts that he/she may have.

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

Form 990, part vi, line 15a - compensation process for top official: - the board of directors reviews and approves compensation for the executive director. The compensation package is based on the use of data from comparable organizations. Contemporaneous documentation and recordkeeping with respect to deliberations and decisions regarding the compensation arrangement are kept by the board of directors in their executive minutes.

Form 990, Part VI, Section C, Line 19

Form 990, part vi, line 19 - governing documents disclosure explanation: - the organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Wyoming Taxpayers Association
EIN
83-0156970
Phone
3076358791
Address
2015 CENTRAL AVENUE D, CHEYENNE, WY 82001

Signing Officer

Name
Stephen Hoversland
Title
Executive Director
Phone
3076358791
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen Hoversland
Formed
1937
Legal Domicile
Wy
Voting Board Members
20
Independent Board Members
20
Employees
3
Volunteers
20

Preparer

Firm
Mhp Advisory Services LLC
Address
PO BOX 1088, CHEYENNE, WY 82003
Preparer
Brittany M Wilson
Phone
3076342151
Supplemental Narrative

Additional Explanations

FORM 990- ORGANIZATION'S MISSION

Wta's unique mission of advocating sound tax policy for a healthy wyoming economy has earned the association the respect of taxpayers and public officials alike. Wta's goals are: - to urge government at all levels to utilize efficiency and economy in providing government services - to support a tax system that stands up to the cornerstones of taxation - one that exemplifies justification, equity, balance, stability, and transparency for both individuals and business in wyoming - provide resources to support a well-informed public dialogue on tax and public expenditure issues - advocate public policies that make sense for a healthy and growing wyoming economy.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11ST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt22ND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6AT LARGE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7AT LARGE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13AT LARGE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20PART YEAR EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21PART YEAR EXECUTIVE DIRECTOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WTA'S UNIQUE MISSION OF ADVOCATING SOUND TAX POLICY FOR A HEALTHY WYOMING ECONOMY HAS EARNED THE ASSOCIATION THE RESPECT OF TAXPAYERS AND PUBLIC OFFICIALS ALIKE. WTA'S GOALS ARE: - TO URGE GOVERNMENT AT ALL LEVELS TO UTILIZE EFFICIENCY AND ECONOMY IN PROVIDING GOVERNMENT SERVICES - TO SUPPORT A TAX SYSTEM THAT STANDS UP TO THE CORNERSTONES OF TAXATION - ONE THAT EXEMPLIFIES JUSTIFICATION, EQUITY, BALANCE, STABILITY, AND TRANSPARENCY FOR BOTH INDIVIDUALS AND BUSINESS IN WYOMING - PROVIDE RESOURCES TO SUPPORT A WELL-INFORMED PUBLIC DIALOGUE ON TAX AND PUBLIC EXPENDITURE ISSUES - ADVOCATE PUBLIC POLICIES THAT MAKE SENSE FOR A HEALTHY AND GROWING WYOMING ECONOMY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1KATHARINE WILKINSON AND MARIANNE SHANOR ARE BIOLOGICAL SISTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS MEMBERS WHICH PAY YEARLY DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990, PART VI, LINE 11B - ORGANIZATION'S PROCESS TO REVIEW FORM 990: - THE PROCESS THE ORGANIZATION USES TO REVIEW THE 990 IS TO SEND AN ELECTRONIC COPY OF THE 990 TO EVERY BOARD MEMBER FOR THEIR REVIEW PRIOR TO A BOARD OFFICER SIGNING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990, PART VI, LINE 12C - ENFORCEMENT OF CONFLICTS POLICY: - THE CONFLICT OF INTEREST POLICY IS PERFORMED ANNUALLY BY THE BOARD OF DIRECTORS. THE BOARD MEMBERS REVIEW THE POLICY AND EACH MEMBER DISCLOSES ANY CONFLICTS THAT HE/SHE MAY HAVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990, PART VI, LINE 15A - COMPENSATION PROCESS FOR TOP OFFICIAL: - THE BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION FOR THE EXECUTIVE DIRECTOR. THE COMPENSATION PACKAGE IS BASED ON THE USE OF DATA FROM COMPARABLE ORGANIZATIONS. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT ARE KEPT BY THE BOARD OF DIRECTORS IN THEIR EXECUTIVE MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FORM 990, PART VI, LINE 19 - GOVERNING DOCUMENTS DISCLOSURE EXPLANATION: - THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990- ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 6
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 B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19

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