Civic Intelligence

Wisconsin Central System Division

990 • Fiscal year 2023 • EIN 83-0353711

Apr 01, 2022 to Mar 31, 2023 • Filed on Sep 14, 2023

1570 Elizabeth StGreen Bay, WI 54302

(248) 662-2654

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Net Margin

21st percentile

-12%

Higher net margin than 21% of similar nonprofits.

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Top Officer Pay

98th percentile

$117,822

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 39.1% of source-year revenue.

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Asset Growth

15th percentile

-16%

Faster asset growth than 15% of similar nonprofits.

2023 filings • 501(c)5 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

22nd percentile

-6.7%

Faster revenue growth than 22% of similar nonprofits.

2023 filings • 501(c)5 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$190,840

Down $35,268 (-16%) from 2022

Net Assets

Down

$190,840

Down $35,268 (-16%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Down

$301,227

Down $21,552 (-6.7%) from 2022

Expenses

Up

$336,495

Up $45,845 (+16%) from 2022

Net Income

Down

-$35,268

Down $67,397 (-210%) from 2022

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $109,153Liabilities 2012: $02012Assets 2013: $113,358Liabilities 2013: $02013Assets 2014: $150,766Liabilities 2014: $0Net Assets 2014: $150,7662014Assets 2015: $161,210Liabilities 2015: $0Net Assets 2015: $161,2102015Assets 2016: $163,178Liabilities 2016: $0Net Assets 2016: $163,1782016Assets 2017: $156,734Liabilities 2017: $0Net Assets 2017: $156,7342017Assets 2018: $164,377Liabilities 2018: $0Net Assets 2018: $164,3772018Assets 2019: $139,190Liabilities 2019: $0Net Assets 2019: $139,1902019Assets 2020: $162,226Liabilities 2020: $0Net Assets 2020: $162,2262020Assets 2021: $193,979Liabilities 2021: $0Net Assets 2021: $193,9792021Assets 2022: $226,108Liabilities 2022: $0Net Assets 2022: $226,1082022Assets 2023: $190,840Liabilities 2023: $0Net Assets 2023: $190,8402023Assets 2024: $213,710Liabilities 2024: $0Net Assets 2024: $213,7102024Assets 2025: $215,802Liabilities 2025: $0Net Assets 2025: $215,8022025

Highlighted filing

2023

Assets$190,840
Liabilities$0
Net Assets$190,840

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2012: $162,499Expenses 2012: $162,678Net Income 2012: -$1792012Revenue 2013: $163,489Expenses 2013: $157,877Net Income 2013: $5,6122013Revenue 2014: $231,227Expenses 2014: $202,413Net Income 2014: $28,8142014Revenue 2015: $209,649Expenses 2015: $199,205Net Income 2015: $10,4442015Revenue 2016: $204,445Expenses 2016: $202,477Net Income 2016: $1,9682016Revenue 2017: $206,747Expenses 2017: $211,516Net Income 2017: -$4,7692017Revenue 2018: $311,287Expenses 2018: $303,644Net Income 2018: $7,6432018Revenue 2019: $317,857Expenses 2019: $343,044Net Income 2019: -$25,1872019Revenue 2020: $325,190Expenses 2020: $302,154Net Income 2020: $23,0362020Revenue 2021: $321,174Expenses 2021: $289,421Net Income 2021: $31,7532021Revenue 2022: $322,779Expenses 2022: $290,650Net Income 2022: $32,1292022Revenue 2023: $301,227Expenses 2023: $336,495Net Income 2023: -$35,2682023Revenue 2024: $297,587Expenses 2024: $273,956Net Income 2024: $23,6312024Revenue 2025: $267,425Expenses 2025: $265,333Net Income 2025: $2,0922025

Highlighted filing

2023

Revenue$301,227
Expenses$336,495
Net Income-$35,268
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Sep 14, 2023
Return Version
2022v5.0
Gross Receipts
$301,227
Mission and Program Overview

Mission

To negotiate collective bargaining agreements and process claims and grievances arising from the agreements.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$226,108$190,840▼ $35,268
Savings and Temporary Cash Investments$92,481$100,004▲ $7,523
Accounts Receivable$120,908$77,373▼ $43,535
Land, Buildings, and Equipment, Net$12,719$13,463▲ $744
Total Assets$226,108$190,840▼ $35,268
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$226,108$190,840▼ $35,268
Total Liabilities and Net Assets / Fund Balance$226,108$190,840▼ $35,268

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,463-$13,463
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joseph LetiziaGeneral ChairmanFT$94,029$23,793$117,822
Frederick BandtVice Chmnsec-treasjpb-$4,076-$4,076
Bradley WardasVice Chairman-northjpb-$3,125-$3,125
Michael HighlandJoint Protective Board-$2,925-$2,925
Scott LewandowskiJoint Protective Board-$1,563-$1,563
Chris KochaExecutive Committeejpb-$1,359-$1,359
Eric DietschweilerJoint Protective Board-$1,189-$1,189
George DiamondJoint Protective Board-$1,087-$1,087
Duane WebsterJoint Protective Board-$544-$544
Thomas AgawaJoint Protective Board-$544-$544
Thomas HamiltonExecutive Committeejpb-$408-$408

Board Members and Trustees

NameTitle
Cory WardJoint Protective Board
Jason BoveeJoint Protective Board
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$301,142
Investment Income
$85
Other Revenue
$0
Change in Net Assets
$-35,268
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$199,467
Other Expenses$137,028
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-$133,215-$133,215
Travel-$50,159-$50,159
Payroll Taxes-$31,216-$31,216
Other Employee Benefits-$26,574-$26,574
Other Salaries and Wages-$8,462-$8,462
Office Expenses-$1,500-$1,500
Conferences and Meetings-$425-$425
Other Expenses-$38-$38
Total Functional Expenses$0$336,495$0$336,495
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Anyone who has applied for and been accepted for membership is a regular memeber.

Member election for additional members Part VI line 7A

Active lodge members elect a joint protective board member from their respective locals, who compromise the governing body. Each local lodge is entitled by the wcsd bylaws to elect a joint protective board member. The offices of general chairman, vice chairman/secretary-treasurer and vice chairman are now elected by all active members.

Governing body decisions Part VI line 7B

The bmwed president must approve amendments to the collective bargaining agreement and/or bylaws as required by the system and national division bylaws. The membership must also ratify amendments to the collective bargaining agreement resulting from a section 6 notice.

Form 990 governing body review Part VI line 11

Each member of the governing body will be sent for their review, a complete copy of the form 990 with instructions prior to it being filed with the irs.

Governing documents etc available to public Part VI line 19

Wisconsin central system division documents, policies and statements are not made available to the general public. Upon request for such documentation, policies or statements, the wcsd would review such requests, discuss the requests with general counsel and subsequently make a decision.

Part VI response or note to any other line in Part VI

Line 13: this organizations whistleblower policy previously governed by the independent review board under consent decree, was replaced by the final order. Under the terms of the final order the independent review board was replaced by two independent disciplinary officers - the independent investigations officer and the independent review officer. The final order provides for continued jurisdiction over its enforcement.line 14: the wisconsin central system division bylaws require that any state or federal reports must be kept for a period of not less than five years.

Filing and Contact Details

Filer

Filer Name
Wisconsin Central System Division
EIN
83-0353711
Address
1570 ELIZABETH ST, Green Bay, WI 54302

Signing Officer

Name
Joe Letizia
Title
General Chairma
Phone
7155727127
Signed
2023-09-14

Organization Details

Principal Officer
Joseph Letizia
Formed
2002
Legal Domicile
Wi
Voting Board Members
9
Independent Board Members
0
Employees
0
Supplemental Narrative

Additional Explanations

Part V response or note to any other line in Part V

PART V - LINE 2(a): THE BMWED NATIONAL DIVISION HEADQUARTERS ACTS AS OUR PAYROLL AGENT AND ALL FORMS W-2 AND FORM W-3 ARE FILED UNDER THEIR EMPLOYER IDENTIFICATION NUMBER 38-6004309.

General explanation attachment

Line k: unincorporated association.

Raw XML Appendix355 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/PYTotalRevenueAmt0322779
IRS990/ReconcilationRevenueExpnssAmt0-35268
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt013463
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013463
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANYONE WHO HAS APPLIED FOR AND BEEN ACCEPTED FOR MEMBERSHIP IS A REGULAR MEMEBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACTIVE LODGE MEMBERS ELECT A JOINT PROTECTIVE BOARD MEMBER FROM THEIR RESPECTIVE LOCALS, WHO COMPROMISE THE GOVERNING BODY. EACH LOCAL LODGE IS ENTITLED BY THE WCSD BYLAWS TO ELECT A JOINT PROTECTIVE BOARD MEMBER. THE OFFICES OF GENERAL CHAIRMAN, VICE CHAIRMAN/SECRETARY-TREASURER AND VICE CHAIRMAN ARE NOW ELECTED BY ALL ACTIVE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BMWED PRESIDENT MUST APPROVE AMENDMENTS TO THE COLLECTIVE BARGAINING AGREEMENT AND/OR BYLAWS AS REQUIRED BY THE SYSTEM AND NATIONAL DIVISION BYLAWS. THE MEMBERSHIP MUST ALSO RATIFY AMENDMENTS TO THE COLLECTIVE BARGAINING AGREEMENT RESULTING FROM A SECTION 6 NOTICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH MEMBER OF THE GOVERNING BODY WILL BE SENT FOR THEIR REVIEW, A COMPLETE COPY OF THE FORM 990 WITH INSTRUCTIONS PRIOR TO IT BEING FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WISCONSIN CENTRAL SYSTEM DIVISION DOCUMENTS, POLICIES AND STATEMENTS ARE NOT MADE AVAILABLE TO THE GENERAL PUBLIC. UPON REQUEST FOR SUCH DOCUMENTATION, POLICIES OR STATEMENTS, THE WCSD WOULD REVIEW SUCH REQUESTS, DISCUSS THE REQUESTS WITH GENERAL COUNSEL AND SUBSEQUENTLY MAKE A DECISION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PART V - LINE 2(a): THE BMWED NATIONAL DIVISION HEADQUARTERS ACTS AS OUR PAYROLL AGENT AND ALL FORMS W-2 AND FORM W-3 ARE FILED UNDER THEIR EMPLOYER IDENTIFICATION NUMBER 38-6004309.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LINE 13: THIS ORGANIZATIONS WHISTLEBLOWER POLICY PREVIOUSLY GOVERNED BY THE INDEPENDENT REVIEW BOARD UNDER CONSENT DECREE, WAS REPLACED BY THE FINAL ORDER. UNDER THE TERMS OF THE FINAL ORDER THE INDEPENDENT REVIEW BOARD WAS REPLACED BY TWO INDEPENDENT DISCIPLINARY OFFICERS - THE INDEPENDENT INVESTIGATIONS OFFICER AND THE INDEPENDENT REVIEW OFFICER. THE FINAL ORDER PROVIDES FOR CONTINUED JURISDICTION OVER ITS ENFORCEMENT.LINE 14: THE WISCONSIN CENTRAL SYSTEM DIVISION BYLAWS REQUIRE THAT ANY STATE OR FEDERAL REPORTS MUST BE KEPT FOR A PERIOD OF NOT LESS THAN FIVE YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7LINE K: UNINCORPORATED ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part V response or note to any other line in Part V
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part VI response or note to any other line in Part VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7General explanation attachment
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
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IRS990/TotalProgramServiceRevenueAmt0301142
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0301142
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0301227
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0226108
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0190840
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt050159
IRS990/TravelGrp/TotalAmt050159
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Joe Letizia
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0General Chairma
ReturnHeader/BusinessOfficerGrp/PhoneNum07155727127
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-09-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WISCONSIN CENTRAL SYSTEM DIVISION
ReturnHeader/Filer/BusinessNameControlTxt0WISC
ReturnHeader/Filer/EIN0830353711
ReturnHeader/Filer/USAddress/AddressLine1Txt01570 ELIZABETH ST
ReturnHeader/Filer/USAddress/CityNm0Green Bay
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd054302
ReturnHeader/ReturnTs02023-09-14T09:30:26-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Joe
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Letizia
ReturnHeader/TaxPeriodBeginDt02022-04-01
ReturnHeader/TaxPeriodEndDt02023-03-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.16$0.00$2.16$2.67$2.65$0.02
2024Detailed filing. Detailed filing data is available for this year.$2.14$0.00$2.14$2.98$2.74$0.24
2023Detailed filing. Detailed filing data is available for this year.$1.91$0.00$1.91$3.01$3.36$0.35
2022Detailed filing. Detailed filing data is available for this year.$2.26$0.00$2.26$3.23$2.91$0.32
2021Detailed filing. Detailed filing data is available for this year.$1.94$0.00$1.94$3.21$2.89$0.32
2020Summary only. Only limited summary data is available for this year.$1.62$0.00$1.62$3.25$3.02$0.23
2019Summary only. Only limited summary data is available for this year.$1.39$0.00$1.39$3.18$3.43$0.25
2018Summary only. Only limited summary data is available for this year.$1.64$0.00$1.64$3.11$3.04$0.08
2017Summary only. Only limited summary data is available for this year.$1.57$0.00$1.57$2.07$2.12$0.05
2016Summary only. Only limited summary data is available for this year.$1.63$0.00$1.63$2.04$2.02$0.02
2015Summary only. Only limited summary data is available for this year.$1.61$0.00$1.61$2.10$1.99$0.10
2014Summary only. Only limited summary data is available for this year.$1.51$0.00$1.51$2.31$2.02$0.29
2013Summary only. Only limited summary data is available for this year.$1.13$0.00$1.63$1.58$0.06
2012Summary only. Only limited summary data is available for this year.$1.09$0.00$1.62$1.63$0.00