2025-11-17T15:30:53-05:00 2024-12-31 391224176 SIEPERT & CO LLP 4278 E ROCKTON RD ROSCOE IL 61073 990 2024-01-01 300535049 WISCONSIN CITY COUNTY MANAGEMENT ASSOCIATION WISC 8157535230 148 N THIRD ST DEKALB IL 60115 DAWN PETERS EXECUTIVE DIRECTOR 8157535230 2025-11-17 false MARK H TROTTER P00548636 8156238818 2025-11-17 2024 2025-03-06 01:10:19Z DAWN PETERS 148 N THIRD STREET DEKALB IL 60115 260926 false X WWW.WCMA-WI.ORG X 1958 IL THE PURPOSES OF THE ASSOCIATION ARE TO INCREASE THE PROFICIENCY OF CITY, VILLAGE, TOWN, AND COUNTY MANAGERS AND ADMINISTRATORS, TO STRENGTHEN THE QUALITY OF LOCAL GOVERNMENT THROUGH PROFESSIONAL MANAGEMENT, AND TO ACCEPT CHARITABLE DONATIONS AND CONTRIBUTIONS USED EXCLUSIVELY FOR THE EDUCATIONAL IMPROVEMENT OF LOCAL GOVERNMENT MANAGERS AND ADMINISTRATORS. 13 13 0 17 11400 4036 76370 78755 151991 172427 3022 7948 2996 1796 234379 260926 5069 13600 0 0 0 0 256139 221621 261208 235221 -26829 25705 201810 253092 44873 70450 156937 182642 X THE PURPOSES OF THE ASSOCIATION ARE TO INCREASE THE PROFICIENCY OF CITY, VILLAGE, TOWN, AND COUNTY MANAGERS AND ADMINISTRATORS, TO STRENGTHEN THE QUAILITY OF LOCAL GOVERNMENT THROUGH PROFESSIONAL MANAGEMENT, AND TO ACCEPT CHARITABLE DONATIONS AND CONTRIBUTIONS USED EXCLUSIVELY FOR THE EDUCATIONAL IMPROVEMENT OF LOCAL GOVERNMENT MANAGERS AND ADMINISTRATORS. false false 200032 13600 THE ASSOCIATION CONDUCTED TWO EDUCATIONAL 2 DAY CONFERENCES FOR PROFESSIONAL MANAGERS AND STUDENTS WITH APPROXIMATELY 175 ATTENDEES AT EACH CONFERENCE. PROVIDED LISTSERV COMMUNITY FOR MEMBERS TO EXCHANGE INFORMATION AND BEST PRACTICES FOR LOCAL GOVERNMENT MANAGEMENT. THE ASSOCIATION CONDUCTED A ONE DAY IN-PERSON CONFERENCE ON WOMEN'S LEADERSHIP IN GOVERNMENT. CONDUCTED 4 VIRTUAL PROFESSIONAL DEVELOPMENT EVENTS. PROVIDED SCHOLARSHIPS TO WISCONSIN MUNICIPALITIES TO SUPPLEMENT THE COST OF HIRING AN INTERN. PUBLISHED A QUARTERLY NEWSLETTER. REIMBURSED HALF OF EXPENSES OF SENIOR ADVISORS WHO COUNSEL MEMBERS THROUGHOUT THE STATE. THESE ACTIVITIES SUPPORT THE PURPOSES OF THE ASSOCIATION AND FURTHER ITS MISSION. 200032 true false false false false false false false false false false false false true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 5 0 true 0 true true false false false false false false false false false false false false false X 13 13 false true false false true true false true true false false false true true true true true false false false WI X ALEX GALINDO 8157535230 148 N THIRD STREET DEKALB IL 60115 X ROY ATKINSON DIRECTOR 1.00 X 0 0 0 STEVE BARG DIRECTOR 1.00 X 0 0 0 TYLER BURKART VICE PRESIDE 1.00 X 0 0 0 INGA CUSHMAN DIRECTOR 1.00 X 0 0 0 DIANA DYKSTRA DIRECTOR 1.00 X 0 0 0 JOSH FINCH DIRECTOR 1.00 X 0 0 0 JERRY GABRIELATOS DIRECTOR 1.00 X 0 0 0 JOEL GREGOZESKI DIRECTOR 1.00 X 0 0 0 WILLIAM JONES PRESIDENT 1.00 X X 0 0 0 JENNIFER KELLER DIRECTOR 1.00 X 0 0 0 GAYLENE RHODEN PAST PRESIDE 1.00 X X 0 0 0 KATHRYN SCHAUF DIRECTOR 1.00 X 0 0 0 STEVE VOLKERT PRESIDENT EL 1.00 X 0 0 0 DAWN PETERS EXECUTIVE DI 40.00 X 0 0 0 false false false 78755 78755 MEMBERSHIP DUES 60147 60147 SUMMER CONFERENCE 33397 33397 WINTER CONFERENCES 30036 30036 OTHER PROGRAM ACTIVITY 27428 27428 WOMEN'S LEADERSHIP CONF 10019 10019 11400 11400 172427 7948 7948 CONVENIENCE FEE INCOME 1204 1204 MISCELLANEOUS 592 592 1796 260926 162823 11400 7948 13600 13600 46162 39256 6906 10650 10650 309 309 19924 11445 8479 7951 6263 1688 113533 113533 1261 1261 SENIOR ADVISOR 7670 7670 OTHER EXPENSES 7314 1501 5813 ICMA EXPENSE 6764 6764 FORM 990-T AND 4T TAXES 83 83 235221 200032 35189 0 21665 53815 103000 126050 4070 3820 23075 34407 50000 35000 201810 253092 6450 44873 64000 44873 70450 X 156937 182642 156937 182642 201810 253092 25705 X false true true false X 70535 76370 78755 225660 148376 170985 246694 144867 162823 873745 148376 170985 317229 221237 241578 1099405 1099405 93 9 9 3022 7948 11081 93 9 9 3022 7948 11081 2650 8105 8615 2098 4036 25504 856 856 151119 179955 325853 226357 253562 1136846 0.96710 0.97610 0.01000 0.00000 X PART III, LINE 12 856 CERTIFICATE OF DEPOSITS 35000 35000 X 260926 260926 260926 235221 235221 235221 SCHEDULE D, PAGE 3, PART X WCMA IS A NONPROFIT ORGANIZATION AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AS OTHER THAN A PRIVATE FOUNDATION. DURING 2024, WCMA HAS RECORDED 83 OF UNRELATED BUSINESS TAX EXPENSE. MANAGEMENT OF WCMA HAS EVALUATED FOR UNCERTAIN TAX POSITIONS AND HAS DETERMINED THERE ARE NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2024. WCMA IS SUBJECT TO INFORMATIONAL REPORTING REQUIREMENTS IN THE UNITED STATES FEDERAL JURISDICTION AND THE STATE OF WISCONSIN. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO THE INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. TAX RETURNS REMAIN OPEN FOR FEDERAL EXAMINATION FOR THE PAST THREE YEARS AND STATE OF WISCONSIN EXAMINATION FOR THE PAST FOUR YEARS. AT DECEMBER 31, 2024, THERE ARE NO ONGOING INCOME TAX AUDITS OR DISPUTES WITH THE VARIOUS TAXING AUTHORITIES WCMA CURRENTLY FILES, OR HAS FILED, WITH. FORM 990 - ORGANIZATION'S MISSION THE PURPOSES OF THE ASSOCIATION ARE TO INCREASE THE PROFICIENCY OF CITY, VILLAGE, TOWN, AND COUNTY MANAGERS AND ADMINISTRATORS, TO STRENGTHEN THE QUAILITY OF LOCAL GOVERNMENT THROUGH PROFESSIONAL MANAGEMENT, AND TO ACCEPT CHARITABLE DONATIONS AND CONTRIBUTIONS USED EXCLUSIVELY FOR THE EDUCATIONAL IMPROVEMENT OF LOCAL GOVERNMENT MANAGERS AND ADMINISTRATORS. FORM 990, PAGE 6, PART VI, LINE 3 WCMA HAS AN AGREEMENT WITH THE NORTHERN ILLINOS UNIVERSITY CENTER FOR GOVERNMENT STUDIES THROUGH WHICH THE UNIVERSITY CENTER PROVIDED EXECUTIVE DIRECTOR SERVICES FOR THE WCMA. THE AMOUNT FOR 2023 WAS 45,036. UNDER THIS AGREEMENT, WCMA IS ALSO RESPONSIBLE FOR VARIOUS COSTS INCURRED BY THE UNIVERSITY RELATED TO WCMA'S CONFERENCES, TRAVEL, MAIL, PRINTING, SUPPLIES, AND OTHER EXPENSES. FORM 990, PAGE 6, PART VI, LINE 6 THE ASSOCIATION HAS VOTING AND NON-VOTING MEMBERS. VOTING MEMBERS ARE DESIGNATED AS FULL MEMBERS (INCLUDING LIFE MEMBERS) AND RETIRED MEMBERS. NON-VOTING MEMBERS ARE DESIGNATED AS AFFILIATE MEMBERS, CORPORATE MEMBERS, HONARY MEMBERS, ACADEMIC MEMBERS, AND STUDENT MEMBERS. THE PRIVILEGE OF VOTING IS LIMITED TO VOTING MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A BOARD MEMBERS ARE ELECTED BY VOTING MEMBERS OF THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND PROGRAM ASSISTANT BEFORE IT IS FILED. THE BOARD REVIEWS THE FORM 990 AT THE NEXT BOARD MEETING. FORM 990, PAGE 6, PART VI, LINE 12C EACH DIRECTOR IS REQUIRED TO DISCLOSE ANY FACTS OR CICRUMSTANCES WHICH MAY CONSTITUTE ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. WRITTEN ACKNOWLEDGEMENT OF AGREEMENT TO THE TERMS OF THE CONFLICT POLICY ARE REQUIRED OF ALL DIRECTORS. THE DIRECTORS REVIEWS TO DETERMINE IF ANY CONFLICT EXISTS. A BOARD MEMBER MUST ABSTAIN FROM VOTING ON ANY MATTER FOR WHICH A CONFLICT MAY EXIST. FORM 990, PAGE 6, PART VI, LINE 19 PUBLIC DOCUMENTS ARE AVAILABLE UPON REQUEST