WISCONSIN PARK AND RECREATION ASSOCIATION INCORPORATED (EIN 237110350) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1966

Legal Domicile

Principal Officer

JENNIFER RZEPKA

Phone

4144231210

Tax Period

2023-01-01 to 2023-12-31

WISCONSIN PARK AND RECREATION ASSOCIATION INCORPORATED, founded in 1966, is a small nonprofit that reported $491K in total revenue in fiscal year 2023. Expenses of $464K left a modest 6% surplus.

Mission

WPRA STRIVES TO IMPROVE THE QUALITY OF LIFE FOR ALL OF WISCONSIN BY DEMONSTRATING AND SUPPORTING THE CRITICAL SERVICES PROVIDED BY THE PARK AND RECREATION PROFESSION RELATED TO CONSERVATION, WELLNESS AND SOCIAL EQUITY.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $425,370

Investment Income $21,399

Other Revenue $44,245

TOTAL REVENUE $491,014

Expense Breakdown

Grants Paid $1,092

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $462,839

TOTAL EXPENSES $463,931

Year-over-Year Comparison

	2023	2022	Change
Revenue	$491,014	$455,458	+0.1%
Expenses	$463,931	$419,243	+0.1%
Net Income	$27,083	$36,215	-0.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEPHANIE SCHLAG	PRESIDENT	10.00	Officer Director	$0	$0	$0
DEREK DONLEVY	PRESIDENT-ELECT	10.00	Officer Director	$0	$0	$0
JOLEEN STINSON	SECRETARY/TREASURER	10.00	Officer Director	$0	$0	$0
SHELLY STRASSER	IMMEDIATE PAST PRESIDENT	10.00	Officer Director	$0	$0	$0
JOHN JIMENEZ	REGION I REPRESENTATIVE	10.00	Director	$0	$0	$0
JEN MCCOLLIAN	REGION II REPRESENTATIVE	10.00	Director	$0	$0	$0
MIKE PERCY	REGION III REPRESENTATIVE	10.00	Director	$0	$0	$0
AMANDA SCHWICHTENBERG	REGION IV REPRESENTATIVE	10.00	Director	$0	$0	$0
CHRISTINE MOHR	AQUATICS SECTION REPRESENTATIVE	10.00	Director	$0	$0	$0
TONY NOWAK	PARK SECTION REPRESENTATIVE	10.00	Director	$0	$0	$0
ERIN CROSS	RECREATION SECTION REP (THRU 8/23)	10.00	Director	$0	$0	$0
JENNIFER RZEPKA	EXECUTIVE DIRECTOR	10.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$491,014	$463,931	$1,087,425	$27,083
2022	$455,458	$419,243	$1,064,464	$36,215
2021	$251,647	$231,716	$1,006,650	$19,931
2020	$161,837	$202,717	$875,678	$-40,880
2019	$451,740	$338,531	$894,057	$113,209
2018	$374,254	$284,278	$754,272	$89,976

WISCONSIN PARK AND RECREATION ASSOCIATION INCORPORATED