WISCONSIN CENTRAL SYSTEM DIVISION

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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

2002

Legal Domicile

Principal Officer

JOSEPH LETIZIA

Phone

7155727127

Tax Period

2024-04-01 to 2025-03-31

WISCONSIN CENTRAL SYSTEM DIVISION, founded in 2002, is a small nonprofit that reported $267K in total revenue in fiscal year 2024. Revenue decreased 10% compared to the prior year.

Mission

TO NEGOTIATE COLLECTIVE BARGAINING AGREEMENTS AND PROCESS CLAIMS AND GRIEVANCES ARISING FROM THE AGREEMENTS.

Program Service Accomplishments

Program 1

PROCESSED CLAIMS AND GRIEVANCES ARISING FROM NEGOTIATED COLLECTIVE BARGAINING AGREEMENTS.

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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 $262,817

Investment Income $4,608

Other Revenue $0

TOTAL REVENUE $267,425

Expense Breakdown

Grants Paid $0

Salaries & Benefits $171,386

Fundraising Expenses $0

Other Expenses $93,947

TOTAL EXPENSES $265,333

Year-over-Year Comparison

	2024	2023	Change
Revenue	$267,425	$297,587	-0.1%
Expenses	$265,333	$273,956	0.0%
Net Income	$2,092	$23,631	-0.9%

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

N/A

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

$136,826

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOSEPH LETIZIA	GENERAL CHAIRMAN	58.00	Officer	$110,556	$21,680	$132,236
FREDERICK BANDT	VICE CHMNSEC-TREAS	0.50	Officer	$1,655	$0	$1,655
MICHAEL HIGHLAND	VICE CHMN JPB	0.50	Officer	$1,323	$0	$1,323
SCOTT LEWANDOWSKI	JOINT PROTECTIVE BOARD	0.50	Officer	$645	$0	$645
GEORGE DIAMOND	JOINT PROTECTIVE BOARD	0.50	Officer	$645	$0	$645
ERIC DIETSCHWEILER	JOINT PROTECTIVE BOARD	0.50	Officer	$322	$0	$322
CHRIS KOCHA	JOINT PROTECTIVE BOARD	0.50	Officer	$0	$0	$0
THOMAS AGAWA	JOINT PROTECTIVE BOARD	0.50	Officer	$0	$0	$0
CORY WARD	JOINT PROTECTIVE BOARD	0.50	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	$267,425	$265,333	$215,802	$2,092
2024	$297,587	$273,956	$213,710	$23,631
2023	$301,227	$336,495	$190,840	$-35,268
2022	$322,779	$290,650	$226,108	$32,129
2021	$321,174	$289,421	$193,979	$31,753