WISCONSIN LIBRARY ASSOCIATION INC

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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

1967

Legal Domicile

Principal Officer

LAURA SAUSER

Phone

6082453640

Tax Period

2024-01-01 to 2024-12-31

WISCONSIN LIBRARY ASSOCIATION INC, founded in 1967, is a small nonprofit in the Education sector that reported $522K in total revenue in fiscal year 2024. Expenses of $492K left a modest 6% surplus.

Mission

THE WISCONSIN LIBRARY ASSOCIATION ENGAGES, INSPIRES AND ADVOCATES FOR LIBRARY WORKERS AND SUPPORTERS TO IMPROVE AND PROMOTE LIBRARY SERVICES FOR THE PEOPLE OF WISCONSIN.

Program Service Accomplishments

Program 1

THE WISCONSIN LIBRARY ASSOCIATION DID PRODUCE A STATEWIDE LIVE LIBRARY CONFERENCE WITH ATTENDANCE OF APPROXIMATELY 421, PROVIDING PROGRAMMING FOR ALL TYPES OF LIBRARIANS ON TOPICS INCLUDING TRENDS IN LIBRARY SERVICE, NEW TECHNOLOGIES, LITERACY, LITERATURE, ADVOCACY, AND IDEAS TO IMPROVE SERVICE AND PROGRAMS IN LIBRARIES ACROSS THE STATE. IN ADDITION, ANNUAL LIBRARY LEGISLATION DAY WITH 184 ATTENDEES, THE WLA ACADEMIC LIBRARY DIVISION SPRING CONFERENCE WITH 83 ATTENDEES, THE WLA PUBLIC LIBRARY DIVISION WITH 202 ATTENDEES.

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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 (2024)

Revenue Breakdown

Contributions & Grants $2,000

Program Service Revenue $485,859

Investment Income $15,795

Other Revenue $18,285

TOTAL REVENUE $521,939

Expense Breakdown

Grants Paid $0

Salaries & Benefits $169,031

Fundraising Expenses $0

Other Expenses $323,254

TOTAL EXPENSES $492,285

Year-over-Year Comparison

	2024	2023	Change
Revenue	$521,939	$519,207	+0.0%
Expenses	$492,285	$459,914	+0.1%
Net Income	$29,654	$59,293	-0.5%

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

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

$155,964

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KATHARINE CLARK	PRESIDENT (BEG JULY)	2.00	Officer Director	$0	$0	$0
ERIC ROBINSON	SECRETARY	1.00	Officer Director	$0	$0	$0
RACHEL ARNDT	TREASURER	3.00	Officer Director	$0	$0	$0
KRIS TURNER	PAST PRESIDENT	1.00	Officer Director	$0	$0	$0
KRISTINA GOMEZ	DIRECTOR	1.00	Director	$0	$0	$0
CARRIE DOYLE	DIRECTOR	1.00	Director	$0	$0	$0
EMILIE BRAUNEL	DIRECTOR	1.00	Director	$0	$0	$0
TRACY VREEKE	DIRECTOR	1.00	Director	$0	$0	$0
BRADLEY SHIPPS	DIRECTOR	1.00	Director	$0	$0	$0
ANN MOSER	DIRECTOR	1.00	Director	$0	$0	$0
LINDA JEROME	DIRECTOR	1.00	Director	$0	$0	$0
DESIREE BONGERS	PRESIDENT (THRU JUNE)	1.00	Officer Director	$0	$0	$0
LAURA SAUSER	EXECUTIVE DIRECTOR	40.00	Officer	$98,345	$2,950	$101,295
THOMAS KLEMENT	CFO	28.00	Officer	$53,077	$1,592	$54,669

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	$521,939	$492,285	$557,509	$29,654
2023	$519,207	$459,914	$522,777	$59,293
2022	$487,389	$484,259	$494,693	$3,130
2021	$444,670	$328,676	$443,421	$115,994
2020	$162,679	$245,876	$324,344	$-83,197
2019	$411,025	$425,204	$208,463	$-14,179
2018	$416,579	$427,864	$192,064	$-11,285