WISCONSIN TOWNS 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

1947

Principal Officer

TOM WINKER

Phone

7155263157

Tax Period

2024-07-01 to 2025-06-30

WISCONSIN TOWNS ASSOCIATION INC, founded in 1947, is a community nonprofit in the Public & Societal Benefit sector that reported $2.7M in total revenue in fiscal year 2024. Expenses of $2.4M left a modest 10% surplus.

Mission

THE ORGANIZATION'S PURPOSE IS TO ORGANIZE AND ASSOCIATE THE TOWNS AND VILLAGES OF THE STATE OF WISCONSIN, BY ACTION OF THEIR GOVERNING UNITS FOR THE COOPERATIVE EXERCISE OF LEADERSHIP AND IMPLEMENTATION OF POLICIES, PRACTICES, AND STRATEGIES THAT ADVANCE THE PURPOSE OF TOWN AND VILLAGE GOVERNMENT.

Program Service Accomplishments

Program 1

Expenses: $2,021,942

THE PURPOSE OF THE WISCONSIN TOWNS ASSOCIATION SHALL AT ALL TIMES BE TO OPERATE ON A NOT-FOR-PROFIT BASIS AND SHOULD PROMOTE THE COMMON GOOD AND GENERAL WELFARE OT THE PEOPLE OF THE COMMUNITY AS A...

THE PURPOSE OF THE WISCONSIN TOWNS ASSOCIATION SHALL AT ALL TIMES BE TO OPERATE ON A NOT-FOR-PROFIT BASIS AND SHOULD PROMOTE THE COMMON GOOD AND GENERAL WELFARE OT THE PEOPLE OF THE COMMUNITY AS A WHOLE, BY ACTION OF THEIR GOVERNING UNITS FOR THE COOPERATIVE EXERCISE OF LEADERSHIP AND IMPLEMENTATION OF POLICIES, PRACTICES, AND STRATEGIES THAT ADVANCE THE PURPOSE OF TOWN AND VILLAGE GOVERNMENT BY PROVIDING EDUCATIONAL INFORMATION AND TRAINING OPPURTUNITES TO ALL MEMBERS, TO PROMOTE AND ENCOURAGE MUNICIPAL, COUNTY, STATE AND FEDERAL LEGISLATION BENEFICIAL TO TOWN GOVERNMENT AND THE GENERAL WELFARE OF TOWN GOVERNMENT CONSTITUENTS, TO ASSIT ALL MEMBERS IN THE SELF-DEVELOPMENT OF SKILLS.

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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 $0

Program Service Revenue $2,545,577

Investment Income $157,171

Other Revenue $0

TOTAL REVENUE $2,702,748

Expense Breakdown

Grants Paid $10,450

Salaries & Benefits $1,472,062

Fundraising Expenses $20,959

Program Expenses $2,021,942

Other Expenses $937,706

TOTAL EXPENSES $2,420,218

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,702,748	$2,665,000	+0.0%
Expenses	$2,420,218	$2,174,430	+0.1%
Net Income	$282,530	$490,570	-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

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

$15,608

Total Directors

$293,077

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL KOLES	EXECUTIVE DI	40.00	Director	$233,308	$17,291	$250,599
STEVE DICKINSEN	DIRECTOR	8.00	Director	$8,710	$0	$8,710
TOM WINKER	PRESIDENT	8.00	Officer Director	$8,128	$0	$8,128
DALE HOUDEK	VICE PRESIDE	8.00	Officer Director	$7,480	$0	$7,480
JACK HERRICKS	DIRECTOR	8.00	Director	$6,840	$0	$6,840
BETTY MANSON	DIRECTOR	8.00	Director	$5,800	$0	$5,800
BRAD WYSS	DIRECTOR	8.00	Director	$3,810	$0	$3,810
JACKIE BEYER	DIRECTOR	8.00	Director	$1,710	$0	$1,710
BERENT FRIOLAND	DIRECTOR	8.00	Director	$0	$0	$0
JOE LORENCE	DIRECTOR	8.00	Director	$0	$0	$0
BOB SCHMEICHEL	DIRECTOR	8.00	Director	$0	$0	$0
DARREN SCHROEDER	DIRECTOR	8.00	Director	$0	$0	$0
JOE SCHUMACHER	DIRECTOR	8.00	Director	$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	$2,702,748	$2,420,218	$5,219,442	$282,530
2024	$2,665,000	$2,174,430	$4,571,213	$490,570
2023	$2,231,700	$1,986,903	$4,003,614	$244,797
2022	$1,931,510	$1,663,973	$3,660,431	$267,537
2021	$1,622,809	$1,310,398	$3,345,018	$312,411
2020	$1,594,920	$1,328,304	$1,855,450	$266,616
2019	$1,516,875	$1,180,632	$2,550,308	$336,243
2018	$1,404,857	$1,087,056	$2,160,185	$317,801