Wisconsin County Highway Association INC FY2024 filing

Madison, WI · Membership association · Since 2003 · Public & Societal Benefit

✓ Tax-deductible Latest data FY2024
Revenue
$795K
Spent
$825K
To programs
66%
Net assets
$405K
You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Form 990 for the fiscal year ending December 2024 (IRS tax year 2024).

Status and standing

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Yes — filed FY2025
Foundation funders?
Not on file
Spent on programs?
66% to programs
Form 990 Part IX, latest filing.
Size and trend
$100K–1M
Legal name (IRS)Hdr · item CWisconsin County Highway Association INC
EINHdr · item D80-0983766
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFDec 2024
Year of formationHdr · item L2003
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CMadison, WI
NTEE classificationIRS BMFPublic & Societal Benefit (W20)
WebsiteHdr · item Jwiscohwy.org

Where the money goes

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.66 Management & general $0.11 Fundraising $0.24
Program services66%$541K
Management & general11%$88K
Fundraising24%$196K
Total functional expensesLn 25$825K

Financial health

Revenue & expenses by yearFY2024–FY2025
Revenue
$795K
FY2024
Expenses
$825K
FY2024
Operating surplus
-4%
revenue over expenses
Earned revenue
99%
of revenue from program services & dues
Payroll share
31%
of spending is salaries & benefits

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Total assets
$764K
FY2024
Total liabilities
$359K
FY2024
Revenue less expensesPt I · Ln 19−$29K
Total assetsPt X · Ln 16$764K
Program-expense ratioPt IX · col B66%
Voting members of governing bodyPt I · Ln 325
Independent voting membersPt I · Ln 425

Balance Sheet

Part X · end of year
CashLn 1$712K
Total assetsLn 16$764K
Total liabilitiesLn 26$359K
Total net assetsLn 32$405K
Months of cash on handcomputed10.4

Statement of Revenue

Part VIII
Program service revenue$787K · 99%
Investment income$5K · 1%
Program service revenue99%$787K
Investment income1%$5K
Other revenue$3K
Total revenueLn 12$795K

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $712K · Operating expenses/yr $825K
10.4 months
Where the money goes
Program services
Program services $541K · Total expenses $825K
66%
Management & General
Management & general $88K · Total expenses $825K
11%
Fundraising
Fundraising $196K · Total expenses $825K
24%
Cost to raise $1
Fundraising expense $196K · Solicited contributions $0
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $0 · Total revenue $795K
0%
Government reliance
Government grants — · Total revenue $795K
—
Earned-income share
Program service revenue $787K · Total revenue $795K
99%
Investment reliance
Investment income $5K · Total revenue $795K
+0.7%
Program self-sufficiency
Program service revenue $787K · Total expenses $825K
95%
Growth & trend
Revenue growth (YoY)
This year $795K · Prior year —
No prior year on file
Net-asset trend (YoY)
End of year $405K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $795K · Expenses $825K
-4%
Liabilities-to-Assets
Total liabilities — · Total assets $764K
—
Net-asset ratio
Net assets $405K · Total assets $764K
53%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $764K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Patrick Vander Sanden · Reported title EXECUTIVE DIRECTOR · Highest reported compensation $109K · Total expenses $825K
13%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $252K · Total expenses $825K
31%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 66%——
Overhead ratio 11%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$109,200Pt VII · Sec A
Past President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Past-Chair
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Ldg Representative
$0Pt VII · Sec A

Patrick Vander Sanden’s $115K as Executive Director is at the 82nd percentile of top reported officer pay among 1043 $100K–1M public & societal benefit nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024
Patrick Vander Sanden$114,513$109,200

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a25
Independent voting membersPt VI · Ln 1b25
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Mission and programs

Builds and maintains over 31,500 miles of county and state highways.

Provided by the organization

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Mission & Programs · Part III

Where the work happens

1 program service account for $541K of program spending, described in the organization's own filed words · FY2024.
01

Wisconsin's 72 counties play a significant role in our state's transportation system. We are responsible for the construction and maintenance of the 19,700-MILE county trunk highway system.

$541Kprogram expense

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Funders

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 1 grant · $43K · 2024–2024
Unitemized GrantFY2024$43,306

Filing history

YearRevenueExpensesChangeFiling
FY2025 Latest $675K$797K-15% 990 PDF
FY2024 Viewing $795K$825K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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