WISCONSIN BASKETBALL COACHES ASSOC… - Form 990 Financial Data

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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

1976

Principal Officer

JERRY PETITGOUE

Phone

6087781986

Tax Period

2023-01-01 to 2023-12-31

WISCONSIN BASKETBALL COACHES ASSOCIATION, founded in 1976, is a small nonprofit that reported $310K in total revenue in fiscal year 2023. Revenue surged 22% from the prior year, signaling strong growth momentum.

Mission

THE WISCONSIN BASKETBALL COACHES ASSOCIATION (WBCA) IS COMPRISED OF OVER 4,100 MEMBERS WHO COACH AT THE HIGH SCHOOL OR COLLEGIATE LEVEL.

Program Service Accomplishments

Program 1

THE GOALS OF THE WBCA ARE: PROMOTE AND MAINTAIN THE HIGHEST POSSIBLE STANDARDS IN THE COACHING PROFESSION IN OUR STATE. WORK TOGETHER WITH THE WIAA FOR THE IMPROVEMENT OF CONDITIONS ALONG WITH THE...

THE GOALS OF THE WBCA ARE: PROMOTE AND MAINTAIN THE HIGHEST POSSIBLE STANDARDS IN THE COACHING PROFESSION IN OUR STATE. WORK TOGETHER WITH THE WIAA FOR THE IMPROVEMENT OF CONDITIONS ALONG WITH THE PROMOTION OF WISCONSIN HIGH SCHOOL BASKETBALL. SECURE A BETTER UNDERSTANDING OF THE PROBLEMS THAT FACE COACHING PROFESSIONALS AND PROVIDE INFORMATION AND ASSISTANCE TO MEMBER COACHES TO BETTER DEAL WITH THESE ISSUES.

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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 $204,111

Program Service Revenue $56,137

Investment Income $8,943

Other Revenue $41,179

TOTAL REVENUE $310,370

Expense Breakdown

Grants Paid $5,000

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $333,257

TOTAL EXPENSES $338,257

Year-over-Year Comparison

	2023	2022	Change
Revenue	$310,370	$254,067	+0.2%
Expenses	$338,257	$303,036	+0.1%
Net Income	$-27,887	$-48,969	-0.4%

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

N/A

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

$57,000

Total Directors

$19,700

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JERRY PETITGOUE	EXECUTIVE DI	25.00	Officer	$30,000	$0	$30,000
JOAN PETITGOUE	EXECUTIVE SE	25.00	Officer	$27,000	$0	$27,000
JON NEDELCOFF	DIRECTOR	5.00	Director	$5,300	$0	$5,300
JAY BENISH	DIRECTOR	5.00	Director	$5,250	$0	$5,250
MIKE HUSER	DIRECTOR	5.00	Director	$5,000	$0	$5,000
DAN BURRESON	DIRECTOR	0.25	Director	$1,500	$0	$1,500
JIM JONES	DIRECTOR	0.25	Director	$1,200	$0	$1,200
JIM SCHEIDLER	DIRECTOR	0.25	Director	$800	$0	$800
KEN BARRETT	DIRECTOR	0.25	Director	$650	$0	$650
LOREN HOMB	DIRECTOR	0.25	Director	$0	$0	$0
DAVE ROYSTON	DIRECTOR	0.25	Director	$0	$0	$0
JADE ROYSTON	DIRECTOR	0.25	Director	$0	$0	$0
CLIFF THOMPSON	DIRECTOR	0.25	Director	$0	$0	$0
DENNIS UPPENA	DIRECTOR	0.25	Director	$0	$0	$0
LORA STAVENESS	VICE PRESIDE	0.25	Officer	$0	$0	$0
RANDY STORLIE	PRESIDENT	0.25	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
2024	No data	No data	No data	No data
2023	$310,370	$338,257	$491,878	$-27,887
2022	$254,067	$303,036	$471,807	$-48,969
2021	$294,847	$321,057	$470,993	$-26,210
2020	$339,269	$304,461	$435,047	$34,808
2019	$441,542	$482,750	$400,333	$-41,208
2018	$449,483	$473,123	$441,680	$-23,640

WISCONSIN BASKETBALL COACHES ASSOCIATION