{"success":true,"data":{"_id":391692308,"filings":[{"Organization":{"value":null,"Person":["Bill Barribeau","Lisa Charbarneau","Hal Helwig THROUGH MAR 18","Susan Ertmer","Lynn Gomez","Frank Matel","Paul Millan","Lee Rymer","Steven Sather","Thomas Wegner","Gus Wirth Jr","Richard Anderson","Allen Buechel","Margaret Bostelmann","Steven Sedlmayr","Michael Lamont"],"Title":["MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","Chair","Vice-Chair","Secretary","Assistant Secretary"],"Hours":[4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0],"Total Compensation":[1700,900,100,600,0,0,1000,600,600,600,500,300,1000,400,0,0],"Direct compensation":[1700,900,100,600,0,0,1000,600,600,600,500,300,1000,400,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide health and welfare benefits to wisconsin counties, school districts and municipalities.","year":2016,"name":"Wisconsin Counties Association Group Health Trust","phone":6086637188,"website":"www.wcaght.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1991,"state_legal_domicile":"WI","total_volunteers":0,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"22 E Mifflin No 900, Madison, WI, 53703, USA","city":"Madison","state":"WI","country":"USA","zip_code":53703},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":15,"Number of independent voting members":15,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":315605630,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":315359327,"Total revenue":315359327,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":246303,"Investment income total":640806,"Net investment gain":-394503,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":315805873,"Grant expense":{"value":10450,"Grants to domestic orgs":0,"Grants to domestic individuals":10450,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":287369314,"Benefits paid to members Total":287369314},"Salaries":{"value":8300,"Current officers":0,"Disqualified persons":8300,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":28417809,"Management services":1515099,"Legal":40048,"Accounting":27055,"Lobbying services":0,"Investment management fees":112712,"Other services":11760694,"Advertising":118072,"Office expenses":148218,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":50897,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":14600153,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":18668,"All other expenses":26193},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":59171750,"Non-interest bearing cash":-3152393,"Savings and temp cash investments":11155656,"Pledges and grants receivable":0,"Accounts receivable":3630514,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":44755768,"Investments program related":0,"Intangible assets":0,"Other assets":2782205},"Liabilities":{"value":49901387,"Sum of Total Liabilities":0,"Accounts payable, accrued":1810139,"Grants payable":0,"Deferred, revenue":10995000,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":37096248},"Fund balance":{"value":9270363,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.0006344722050744152,"percentile":0.38436527027751355},"Liabilities to Assets Ratio":{"score":0.843331268721983,"percentile":0.07311469553432869},"Operating Reserve Ratio":{"score":0.1873674781215991,"percentile":0.10942737637621636},"Officer Compensation Ratio":{"score":2.628196848004787e-05,"percentile":0.999471562801733},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.1117827769021599,"percentile":0.7887784232880934},"Asset Growth":{"score":-0.010986721828918158,"percentile":0.27688362794158505},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5297087748913528,"percentile":0.39966698550891}},"source_xml":"201742289349301014_public.xml"},{"Organization":{"value":null,"Person":["TOM WEGNER","KURT GIBBS","MICHAEL LAMONT","LYNN GOMEZ","JIM METZ","KIM PYTLESKI","LEE SCHLENVOGT","DONALD TAYLOR","JOHN WEST"],"Title":["CHAIR","VICE CHAIR","ASSISTANT SECRETARY","SECRETARY","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER"],"Hours":[4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0],"Total Compensation":[1200,900,0,0,400,800,700,400,800],"Direct compensation":[1200,900,0,0,400,800,700,400,800],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide health and welfare benefits to wisconsin counties, school districts and municipalities.","year":2024,"name":"WISCONSIN COUNTIES ASSOCIATION GROUP HEALTH TRUST","phone":6086637188,"website":"WWW.WCAGHT.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"THOMAS WEGNER","year_formation":1991,"state_legal_domicile":"WI","total_volunteers":9,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"22 E MIFFLIN STREET 900, MADISON, WI, 53703, USA","city":"MADISON","state":"WI","country":"USA","zip_code":53703},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":331445430,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":328096644,"Total revenue":328096644,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3348786,"Investment income total":3518194,"Net investment gain":-169408,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":309241754,"Grant expense":{"value":10000,"Grants to domestic orgs":0,"Grants to domestic individuals":10000,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":281760238,"Benefits paid to members Total":281760238},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":27471516,"Management services":1169875,"Legal":23813,"Accounting":41826,"Lobbying services":0,"Investment management fees":213521,"Other services":10899443,"Advertising":47704,"Office expenses":118011,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":43901,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":14913422,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":139638908,"Non-interest bearing cash":0,"Savings and temp cash investments":7272111,"Pledges and grants receivable":0,"Accounts receivable":9744965,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":2318338,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":114821567,"Investments program related":0,"Intangible assets":0,"Other assets":5481927},"Liabilities":{"value":50295578,"Sum of Total Liabilities":0,"Accounts payable, accrued":360033,"Grants payable":0,"Deferred, revenue":17516466,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":32419079},"Fund balance":{"value":89343330,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.06699044243874475,"percentile":0.5612068774011914},"Liabilities to Assets Ratio":{"score":0.36018312317366447,"percentile":0.17836158483726708},"Operating Reserve Ratio":{"score":0.45155256751001355,"percentile":0.2305420957148767},"Officer Compensation Ratio":{"score":1.6815323069212703e-05,"percentile":0.9995648451537377},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.026521531277790077,"percentile":0.4975249527485889},"Asset Growth":{"score":0.0833288727762718,"percentile":0.6383954141874557},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.570489146500559,"percentile":0.5183256962516671}},"source_xml":"202512949349301206_public.xml"},{"Organization":{"value":null,"Person":["COLLEEN BATES","LISA CHARBARNEAU","WARREN FLITCROFT","HAL HELWIG","LYNN NELSON","ROSEMARY RUECKERT","LEE RYMER","STEVEN SATHER","DEL TWIDT","GUS WIRTH JR","GARY WYMAN","MYRON SCHUSTER","MARGARET BOSTELMANN","ALLEN BUECHEL"],"Title":["MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER (THRU MARCH)","MEMBER","MEMBER","CHAIR","VICE-CHAIR","SECRETARY"],"Hours":[4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0],"Total Compensation":[600,900,0,1000,0,500,600,600,200,600,900,0,0,600],"Direct compensation":[600,900,0,1000,0,500,600,600,200,600,900,0,0,600],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide health and welfare benefits to wisconsin counties, school districts and municipalities.","year":2014,"name":"WISCONSIN COUNTIES ASSOCIATION GROUP HEALTH TRUST","phone":6086637188,"website":"WWW.WCAGHT.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MYRON SCHUSTER","year_formation":1991,"state_legal_domicile":"WI","total_volunteers":0,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"22 E MIFFLIN NO 900, MADISON, WI, 53703, USA","city":"MADISON","state":"WI","country":"USA","zip_code":53703},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":266068153,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":265011256,"Total revenue":{"value":265011256,"PREMIUMS":265010922,"MISCELLANEOUS":334},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1056897,"Investment income total":945557,"Net investment gain":111340,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":266403639,"Grant expense":{"value":10375,"Grants to domestic orgs":0,"Grants to domestic individuals":10375,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":242439289,"Benefits paid to members Total":242439289},"Salaries":{"value":6500,"Current officers":6500,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":23947475,"Management services":1310117,"Legal":12410,"Accounting":25443,"Lobbying services":0,"Investment management fees":136002,"Other services":10871994,"Advertising":108266,"Office expenses":122021,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":45653,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":11254034,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":59085,"All other expenses":2450},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":68817400,"Non-interest bearing cash":268092,"Savings and temp cash investments":8070381,"Pledges and grants receivable":0,"Accounts receivable":2274641,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":53929094,"Investments program related":0,"Intangible assets":0,"Other assets":4275192},"Liabilities":{"value":47631383,"Sum of Total Liabilities":0,"Accounts payable, accrued":2259608,"Grants payable":0,"Deferred, revenue":8859744,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":36512031},"Fund balance":{"value":21186017,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.001260902502675696,"percentile":0.3825118781970453},"Liabilities to Assets Ratio":{"score":0.6921415659411718,"percentile":0.09504136125053873},"Operating Reserve Ratio":{"score":0.2583200449450317,"percentile":0.14312245983890495},"Officer Compensation Ratio":{"score":2.4399066110354446e-05,"percentile":0.9994901215942784},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5213799570738172,"percentile":0.3771593095968849}},"source_xml":"201522019349300852_public.xml"},{"Organization":{"value":null,"Person":["BILL BARRIBEAU","LISA CHARBARNEAU","JERRY ERDMANN","LYNN GOMEZ","FRANK MATEL","ELIZABETH OTTO","LEE RYMER","STEVEN SATHER","RICHARD ANDERSON","ALLEN BUECHEL","THOMAS WEGNER","STEVEN SEDLMAYR","MICHAEL LAMONT"],"Title":["MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","CHAIR","VICE-CHAIR","SECRETARY","ASSISTANT SECRETARY"],"Hours":[4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0],"Total Compensation":[1200,800,900,0,0,0,400,500,700,1200,1400,0,0],"Direct compensation":[1200,800,900,0,0,0,400,500,700,1200,1400,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide health and welfare benefits to wisconsin counties, school districts and municipalities.","year":2017,"name":"WISCONSIN COUNTIES ASSOCIATION GROUP HEALTH TRUST","phone":6086637188,"website":"WWW.WCAGHT.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1991,"state_legal_domicile":"WI","total_volunteers":0,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"22 E MIFFLIN NO 900, MADISON, WI, 53703, USA","city":"MADISON","state":"WI","country":"USA","zip_code":53703},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":338130199,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":336034866,"Total revenue":336034866,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2095333,"Investment income total":770277,"Net investment gain":1325056,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":337357043,"Grant expense":{"value":10450,"Grants to domestic orgs":0,"Grants to domestic individuals":10450,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":309894753,"Benefits paid to members Total":309894753},"Salaries":{"value":7100,"Current officers":0,"Disqualified persons":7100,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":27444740,"Management services":1585981,"Legal":23603,"Accounting":27011,"Lobbying services":0,"Investment management fees":106063,"Other services":11250966,"Advertising":76436,"Office expenses":192132,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":46188,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":14110309,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":16509,"All other expenses":9542},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":64738321,"Non-interest bearing cash":-108732,"Savings and temp cash investments":11499954,"Pledges and grants receivable":0,"Accounts receivable":5843200,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":44020213,"Investments program related":0,"Intangible assets":0,"Other assets":3483686},"Liabilities":{"value":54815822,"Sum of Total Liabilities":0,"Accounts payable, accrued":934931,"Grants payable":0,"Deferred, revenue":10701744,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":43179147},"Fund balance":{"value":9922499,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0022865629934462023,"percentile":0.402201366749282},"Liabilities to Assets Ratio":{"score":0.8467291266327405,"percentile":0.07263618978324672},"Operating Reserve Ratio":{"score":0.19189853107646548,"percentile":0.11161097266735634},"Officer Compensation Ratio":{"score":2.104595160326918e-05,"percentile":0.9995228436758716},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.09658175401901713,"percentile":0.756037415894448},"Asset Growth":{"score":0.0018728345702057367,"percentile":0.32789731601785005},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5330770709585987,"percentile":0.40895627394941547}},"source_xml":"201812359349300421_public.xml"},{"Organization":{"value":null,"Person":["RICHARD ANDERSON","LISA CHARBARNEAU","JERRY ERDMANN","LYNN GOMEZ","RON HOFF","THOMAS MACKIE","FRANK MATEL","JIM METZ","GARRICK OLERUD","ELIZABETH OTTO","STEVE SATHER","ALLEN BUECHEL","TOM WEGNER","BILL BARRIBEAU","MICHAEL LAMONT"],"Title":["MEMBER (THRU JULY)","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER (THRU JULY)","CHAIR","VICE-CHAIR","SECRETARY","ASSISTANT SECRETARY"],"Hours":[4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0],"Total Compensation":[900,800,300,0,0,100,0,300,300,0,100,500,1900,1900,0],"Direct compensation":[900,800,300,0,0,100,0,300,300,0,100,500,1900,1900,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide health and welfare benefits to wisconsin counties, school districts and municipalities.","year":2019,"name":"WISCONSIN COUNTIES ASSOCIATION GROUP HEALTH TRUST","phone":6086637188,"website":"WWW.WCAGHT.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ALLEN BUECHEL","year_formation":1991,"state_legal_domicile":"WI","total_volunteers":0,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"22 E MIFFLIN NO 900, MADISON, WI, 53703, USA","city":"MADISON","state":"WI","country":"USA","zip_code":53703},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":384834271,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":383602505,"Total revenue":383602505,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1231766,"Investment income total":1149392,"Net investment gain":82374,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":388397251,"Grant expense":{"value":10450,"Grants to domestic orgs":0,"Grants to domestic individuals":10450,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":358320848,"Benefits paid to members Total":358320848},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":30065953,"Management services":1710428,"Legal":45144,"Accounting":28790,"Lobbying services":0,"Investment management fees":141684,"Other services":13212222,"Advertising":44636,"Office expenses":155312,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":39093,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":14674985,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":6705,"All other expenses":6954},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":61696751,"Non-interest bearing cash":0,"Savings and temp cash investments":16247165,"Pledges and grants receivable":0,"Accounts receivable":6942961,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":1119574,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":32844811,"Investments program related":0,"Intangible assets":0,"Other assets":4542240},"Liabilities":{"value":59985263,"Sum of Total Liabilities":0,"Accounts payable, accrued":1188373,"Grants payable":0,"Deferred, revenue":17223315,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":41573575},"Fund balance":{"value":1711488,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.009258478957036548,"percentile":0.36209480995190435},"Liabilities to Assets Ratio":{"score":0.9722596737711521,"percentile":0.055231567286593806},"Operating Reserve Ratio":{"score":0.15884960782073096,"percentile":0.09589958811776021},"Officer Compensation Ratio":{"score":1.828025296708395e-05,"percentile":0.9995497050861347},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.08047948037207935,"percentile":0.7139124784320511},"Asset Growth":{"score":-0.002101363856642251,"percentile":0.3103388529917487},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5181791222714702,"percentile":0.36853417028255636}},"source_xml":"202043169349302714_public.xml"},{"Organization":{"value":null,"Person":["TOM WEGNER","KURT GIBBS","MICHAEL LAMONT","LYNN GOMEZ","THOMAS MACKIE","JIM METZ","KIM PYTLESKI","LEE SCHLENVOGT","DONALD TAYLOR","JOHN WEST"],"Title":["VICE-CHAIR/CHAIR","VICE CHAIR","ASSISTANT SECRETARY","SECRETARY","MEMBER (THRU 3/22/23)","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER"],"Hours":[4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0],"Total Compensation":[1000,600,0,0,0,400,400,700,300,400],"Direct compensation":[1000,600,0,0,0,400,400,700,300,400],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide health and welfare benefits to wisconsin counties, school districts and municipalities.","year":2023,"name":"WISCONSIN COUNTIES ASSOCIATION GROUP HEALTH TRUST","phone":6086637188,"website":"WWW.WCAGHT.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"THOMAS WEGNER","year_formation":1991,"state_legal_domicile":"WI","total_volunteers":10,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"22 E MIFFLIN STREET 900, MADISON, WI, 53703, USA","city":"MADISON","state":"WI","country":"USA","zip_code":53703},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":363445842,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":361195648,"Total revenue":361195648,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2250194,"Investment income total":2824265,"Net investment gain":-574071,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":353416963,"Grant expense":{"value":10000,"Grants to domestic orgs":0,"Grants to domestic individuals":10000,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":323580881,"Benefits paid to members Total":323580881},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":29826082,"Management services":1352317,"Legal":15789,"Accounting":36525,"Lobbying services":0,"Investment management fees":199480,"Other services":12326565,"Advertising":41230,"Office expenses":107567,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":37396,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":15709213,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":119621308,"Non-interest bearing cash":0,"Savings and temp cash investments":1614652,"Pledges and grants receivable":0,"Accounts receivable":12515249,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":97122341,"Investments program related":0,"Intangible assets":0,"Other assets":8369066},"Liabilities":{"value":55870028,"Sum of Total Liabilities":0,"Accounts payable, accrued":621892,"Grants payable":0,"Deferred, revenue":7776149,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":47471987},"Fund balance":{"value":63751280,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.027593874632908855,"percentile":0.4718097515651625},"Liabilities to Assets Ratio":{"score":0.46705749112858724,"percentile":0.14443950097749547},"Operating Reserve Ratio":{"score":0.3384707598203202,"percentile":0.1804424546087826},"Officer Compensation Ratio":{"score":1.0752172073868453e-05,"percentile":0.9996395687131968},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.03425689667050993,"percentile":0.5352762475254427},"Asset Growth":{"score":0.07315676718444136,"percentile":0.6077872574139425},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5503426174977439,"percentile":0.45831169332429134}},"source_xml":"202403179349304420_public.xml"},{"Organization":{"value":null,"Person":["Bill Barribeau","Colleen Bates","Lisa Charbarneau","Warren flitcroft THROUGH JUNE 30","Hal helwig","Lynn Gomez","Rosemary Rueckert THROUGH OCT 1","Lee Rymer","Steven Sather","Myron Schuster","Gus Wirth Jr","Gary Wyman","Allen Buechel","Margaret Bostelmann","Steven Sedlmayr","Michael Lamont"],"Title":["MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","Chair","Vice-Chair","Secretary","Assistance Secretary"],"Hours":[4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0],"Total Compensation":[1500,900,900,0,900,0,800,600,600,0,600,900,600,400,0,0],"Direct compensation":[1500,900,900,0,900,0,800,600,600,0,600,900,600,400,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide health and welfare benefits to wisconsin counties, school districts and municipalities.","year":2015,"name":"Wisconsin Counties Association Group Health Trust","phone":6086637188,"website":"www.wcaght.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1991,"state_legal_domicile":"WI","total_volunteers":0,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"22 E Mifflin No 900, Madison, WI, 53703, USA","city":"Madison","state":"WI","country":"USA","zip_code":53703},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":14,"Number of independent voting members":14,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":298619008,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":297728595,"Total revenue":297728595,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":890413,"Investment income total":906368,"Net investment gain":-15955,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":310415764,"Grant expense":{"value":10450,"Grants to domestic orgs":0,"Grants to domestic individuals":10450,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":282442125,"Benefits paid to members Total":282442125},"Salaries":{"value":8700,"Current officers":8700,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":27954489,"Management services":1463732,"Legal":46732,"Accounting":25033,"Lobbying services":0,"Investment management fees":141737,"Other services":12138183,"Advertising":120822,"Office expenses":141216,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":54470,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":13761770,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":40451,"All other expenses":20343},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":62422249,"Non-interest bearing cash":-1963339,"Savings and temp cash investments":6203427,"Pledges and grants receivable":0,"Accounts receivable":1236793,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":946835,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":50551605,"Investments program related":0,"Intangible assets":0,"Other assets":5446928},"Liabilities":{"value":53609507,"Sum of Total Liabilities":0,"Accounts payable, accrued":2172726,"Grants payable":0,"Deferred, revenue":11886315,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":39550466},"Fund balance":{"value":8812742,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.03950437073315842,"percentile":0.30219074856944994},"Liabilities to Assets Ratio":{"score":0.8588204984411888,"percentile":0.07097452940106484},"Operating Reserve Ratio":{"score":0.2010923936195457,"percentile":0.11596563559021467},"Officer Compensation Ratio":{"score":2.8026927137630807e-05,"percentile":0.9994559343448527},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.14270157756602558,"percentile":0.8388163448027367},"Asset Growth":{"score":0.02436724305906888,"percentile":0.4223299868482548},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.528669145693213,"percentile":0.3968314027145521}},"source_xml":"201612049349301016_public.xml"},{"Organization":{"value":null,"Person":["TOM WEGNER","KURT GIBBS","BILL BARRIBEAU","ALLEN BUECHEL","MICHAEL LAMONT","LYNN GOMEZ","JIM METZ","MARY SCHWALENBERG","DONALD TAYLOR","JOHN WEST","THOMAS MACKIE"],"Title":["VICE-CHAIR/CHAIR","VICE CHAIR","SECRETARY (THRU 3/22)","CHAIR (THRU 3/22)","ASSISTANT SECRETARY","SECRETARY","MEMBER","MEMBER (5/22 - 9/22)","MEMBER","MEMBER (THRU 2/22)","MEMBER"],"Hours":[4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0],"Total Compensation":[1300,900,300,100,0,0,400,200,300,700,300],"Direct compensation":[1300,900,300,100,0,0,400,200,300,700,300],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide health and welfare benefits to wisconsin counties, school districts and municipalities.","year":2022,"name":"WISCONSIN COUNTIES ASSOCIATION GROUP HEALTH TRUST","phone":6086637188,"website":"WWW.WCAGHT.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"THOMAS WEGNER","year_formation":1991,"state_legal_domicile":"WI","total_volunteers":8,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"22 E MIFFLIN STREET 900, MADISON, WI, 53703, USA","city":"MADISON","state":"WI","country":"USA","zip_code":53703},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":331696926,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":330804999,"Total revenue":330804999,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":891927,"Investment income total":1565867,"Net investment gain":-673940,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":327618208,"Grant expense":{"value":10450,"Grants to domestic orgs":0,"Grants to domestic individuals":10450,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":300637324,"Benefits paid to members Total":300637324},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":26970434,"Management services":1262562,"Legal":5716,"Accounting":32879,"Lobbying services":0,"Investment management fees":183404,"Other services":11725803,"Advertising":306776,"Office expenses":131861,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":36463,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":13278127,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":6843,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":109903976,"Non-interest bearing cash":0,"Savings and temp cash investments":9343078,"Pledges and grants receivable":0,"Accounts receivable":11481450,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":2372152,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":78957419,"Investments program related":0,"Intangible assets":0,"Other assets":7749877},"Liabilities":{"value":62290650,"Sum of Total Liabilities":0,"Accounts payable, accrued":585225,"Grants payable":0,"Deferred, revenue":16215155,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":45490270},"Fund balance":{"value":47613326,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.012296520348216914,"percentile":0.4314376383700666},"Liabilities to Assets Ratio":{"score":0.566773398625724,"percentile":0.11930770705615724},"Operating Reserve Ratio":{"score":0.3354635771647954,"percentile":0.1790726799062054},"Officer Compensation Ratio":{"score":1.373550031749151e-05,"percentile":0.9996014743495509},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.038931335591876844,"percentile":0.5574168687327663},"Asset Growth":{"score":0.0597072492951545,"percentile":0.562698162820905},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5405101110456085,"percentile":0.42982727523071734}},"source_xml":"202322989349300712_public.xml"},{"Organization":{"value":null,"Person":["BILL BARRIBEAU","ALLEN BUECHEL","LISA CHARBARNEAU","LYNN GOMEZ","RON HOFF","THOMAS MACKIE","FRANK MATEL","JIM METZ","GARRICK OLERUD","DONALD TAYLOR","TOM WEGNER","MICHAEL LAMONT"],"Title":["SECRETARY","CHAIR","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","VICE-CHAIR","ASSISTANT SECRETARY"],"Hours":[4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0],"Total Compensation":[2400,700,300,0,0,300,0,400,100,200,2400,0],"Direct compensation":[2400,700,300,0,0,300,0,400,100,200,2400,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide health and welfare benefits to wisconsin counties, school districts and municipalities.","year":2020,"name":"WISCONSIN COUNTIES ASSOCIATION GROUP HEALTH TRUST","phone":6086637188,"website":"WWW.WCAGHT.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ALLEN BUECHEL","year_formation":1991,"state_legal_domicile":"WI","total_volunteers":0,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"22 E MIFFLIN STREET NO 900, MADISON, WI, 53703, USA","city":"MADISON","state":"WI","country":"USA","zip_code":53703},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":328156066,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":327215991,"Total revenue":327215991,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":940075,"Investment income total":913660,"Net investment gain":26415,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":287721060,"Grant expense":{"value":10450,"Grants to domestic orgs":0,"Grants to domestic individuals":10450,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":261618514,"Benefits paid to members Total":261618514},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":26092096,"Management services":1361928,"Legal":18742,"Accounting":28682,"Lobbying services":0,"Investment management fees":156336,"Other services":11569454,"Advertising":37848,"Office expenses":124203,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":16986,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":12759293,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":13589,"All other expenses":5035},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":83938287,"Non-interest bearing cash":0,"Savings and temp cash investments":15942745,"Pledges and grants receivable":0,"Accounts receivable":7542219,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":1677213,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":54856212,"Investments program related":0,"Intangible assets":0,"Other assets":3919898},"Liabilities":{"value":39534352,"Sum of Total Liabilities":0,"Accounts payable, accrued":393020,"Grants payable":0,"Deferred, revenue":12561366,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":26579966},"Fund balance":{"value":44403935,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.12321882844609675,"percentile":0.6607324424524205},"Liabilities to Assets Ratio":{"score":0.47099307613937846,"percentile":0.1433440177768164},"Operating Reserve Ratio":{"score":0.2917349428644535,"percentile":0.15887911283544373},"Officer Compensation Ratio":{"score":2.3634001626436383e-05,"percentile":0.9994998893798287},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.057642650487073385,"percentile":0.6371133622315153},"Asset Growth":{"score":0.025846005623073227,"percentile":0.4285360630050182},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5833212273399427,"percentile":0.5563161861801386}},"source_xml":"202133139349302918_public.xml"},{"Organization":{"value":null,"Person":["COLLEEN BATES","LISA CHARBARNEAU","WARREN FLITCROFT","HAL HELWIG","LYNN NELSON","ROSEMARY RUECKERT","LEE RYMER","STEVEN SATHER","DEL TWIDT","GUS WIRTH JR","GARY WYMAN","MYRON SCHUSTER","MARGARET BOSTELMANN","ALLEN BUECHEL"],"Title":["MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","CHAIR","VICE-CHAIR","SECRETARY"],"Hours":[4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0],"Total Compensation":[1000,100,0,1000,0,1000,600,500,1100,600,1000,0,0,1000],"Direct compensation":[1000,100,0,1000,0,1000,600,500,1100,600,1000,0,0,1000],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide health and welfare benefits to wisconsin counties, school districts and municipalities.","year":2013,"name":"WISCONSIN COUNTIES ASSOCIATION GROUP HEALTH TRUST","phone":6086637188,"website":"WWW.WCAGHT.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MYRON SCHUSTER","year_formation":1991,"state_legal_domicile":"WI","total_volunteers":0,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"22 E MIFFLIN NO 900, MADISON, WI, 53703, USA","city":"MADISON","state":"WI","country":"USA","zip_code":53703},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":14,"Number of independent voting members":14,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":223623553,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":222696754,"Total revenue":{"value":222696754,"PREMIUMS":222692888,"MISCELLANEOUS":3866},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":926799,"Investment income total":837547,"Net investment gain":89252,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":214496630,"Grant expense":{"value":10300,"Grants to domestic orgs":0,"Grants to domestic individuals":10300,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":197218538,"Benefits paid to members Total":197218538},"Salaries":{"value":8800,"Current officers":8800,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":17258992,"Management services":1100782,"Legal":12320,"Accounting":25058,"Lobbying services":0,"Investment management fees":99725,"Other services":7242687,"Advertising":0,"Office expenses":122261,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":62892,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":8454367,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":71884,"All other expenses":67016},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":59326534,"Non-interest bearing cash":151804,"Savings and temp cash investments":5383311,"Pledges and grants receivable":0,"Accounts receivable":1985430,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":46803881,"Investments program related":0,"Intangible assets":0,"Other assets":5002108},"Liabilities":{"value":37400999,"Sum of Total Liabilities":0,"Accounts payable, accrued":455420,"Grants payable":0,"Deferred, revenue":8763781,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":28181798},"Fund balance":{"value":21925535,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.04081378225843679,"percentile":0.503993434255634},"Liabilities to Assets Ratio":{"score":0.6304261597348667,"percentile":0.10613056816003068},"Operating Reserve Ratio":{"score":0.27658492350206154,"percentile":0.15175216171990996},"Officer Compensation Ratio":{"score":3.683041547086311e-05,"percentile":0.9993831643425035},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5500408988435551,"percentile":0.45738556426577726}},"source_xml":"201431619349300418_public.xml"},{"Organization":{"value":null,"Person":["RICHARD ANDERSON","LISA CHARBARNEAU","JERRY ERDMANN","LYNN GOMEZ","RON HOFF","FRANK MATEL","ELIZABETH OTTO","LEE RYMER","STEVEN SATHER","STEVE SEDYLMAYR","ALLEN BUECHEL","TOM WEGNER","BILL BARRIBEAU","MICHAEL LAMONT"],"Title":["MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER (THRU APRIL)","MEMBER","MEMBER (THRU APRIL)","CHAIR","VICE-CHAIR","SECRETARY","ASSISTANT SECRETARY"],"Hours":[4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0],"Total Compensation":[1100,800,800,0,0,0,0,100,400,0,400,1600,1600,0],"Direct compensation":[1100,800,800,0,0,0,0,100,400,0,400,1600,1600,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide health and welfare benefits to wisconsin counties, school districts and municipalities.","year":2018,"name":"WISCONSIN COUNTIES ASSOCIATION GROUP HEALTH TRUST","phone":6086637188,"website":"WWW.WCAGHT.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1991,"state_legal_domicile":"WI","total_volunteers":0,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"22 E MIFFLIN NO 900, MADISON, WI, 53703, USA","city":"MADISON","state":"WI","country":"USA","zip_code":53703},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":355822068,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":354658052,"Total revenue":354658052,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1164016,"Investment income total":994873,"Net investment gain":169143,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":361993575,"Grant expense":{"value":10450,"Grants to domestic orgs":0,"Grants to domestic individuals":10450,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":333347024,"Benefits paid to members Total":333347024},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":28636101,"Management services":1661618,"Legal":10974,"Accounting":25700,"Lobbying services":0,"Investment management fees":122176,"Other services":12374899,"Advertising":250515,"Office expenses":204542,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":43063,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":13923385,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":9883,"All other expenses":9346},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":62261418,"Non-interest bearing cash":0,"Savings and temp cash investments":9502996,"Pledges and grants receivable":0,"Accounts receivable":7677359,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":2514906,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":38377437,"Investments program related":0,"Intangible assets":0,"Other assets":4188720},"Liabilities":{"value":59318116,"Sum of Total Liabilities":0,"Accounts payable, accrued":754071,"Grants payable":0,"Deferred, revenue":16313674,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":42250371},"Fund balance":{"value":2943302,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.017344362688600866,"percentile":0.3439984559821419},"Liabilities to Assets Ratio":{"score":0.9527267111070294,"percentile":0.057391602879555845},"Operating Reserve Ratio":{"score":0.17199592009333314,"percentile":0.10213713550563946},"Officer Compensation Ratio":{"score":1.87848637921267e-05,"percentile":0.9995438444148046},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.0852595596041584,"percentile":0.7273296114535572},"Asset Growth":{"score":-0.00037008669523232597,"percentile":0.3174782516785928},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5170984642665626,"percentile":0.36569158802435736}},"source_xml":"201933199349305298_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["TOM WEGNER","KURT GIBBS","MICHAEL LAMONT","LYNN GOMEZ","JIM METZ","KIM PYTLESKI","LEE SCHLENVOGT","DONALD TAYLOR","JOHN WEST"],"Title":["CHAIR","VICE CHAIR","ASSISTANT SECRETARY","SECRETARY","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER"],"Hours":[4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0,4.0],"Total Compensation":[1200,900,0,0,400,800,700,400,800],"Direct compensation":[1200,900,0,0,400,800,700,400,800],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide health and welfare benefits to wisconsin counties, school districts and municipalities.","year":2024,"name":"WISCONSIN COUNTIES ASSOCIATION GROUP HEALTH TRUST","phone":6086637188,"website":"WWW.WCAGHT.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"THOMAS WEGNER","year_formation":1991,"state_legal_domicile":"WI","total_volunteers":9,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"22 E MIFFLIN STREET 900, MADISON, WI, 53703, USA","city":"MADISON","state":"WI","country":"USA","zip_code":53703},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":331445430,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":328096644,"Total revenue":328096644,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3348786,"Investment income total":3518194,"Net investment gain":-169408,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":309241754,"Grant expense":{"value":10000,"Grants to domestic orgs":0,"Grants to domestic individuals":10000,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":281760238,"Benefits paid to members Total":281760238},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":27471516,"Management services":1169875,"Legal":23813,"Accounting":41826,"Lobbying services":0,"Investment management fees":213521,"Other services":10899443,"Advertising":47704,"Office expenses":118011,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":43901,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":14913422,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":139638908,"Non-interest bearing cash":0,"Savings and temp cash investments":7272111,"Pledges and grants receivable":0,"Accounts receivable":9744965,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":2318338,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":114821567,"Investments program related":0,"Intangible assets":0,"Other assets":5481927},"Liabilities":{"value":50295578,"Sum of Total Liabilities":0,"Accounts payable, accrued":360033,"Grants payable":0,"Deferred, revenue":17516466,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":32419079},"Fund balance":{"value":89343330,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.06699044243874475,"percentile":0.5612068774011914},"Liabilities to Assets Ratio":{"score":0.36018312317366447,"percentile":0.17836158483726708},"Operating Reserve Ratio":{"score":0.45155256751001355,"percentile":0.2305420957148767},"Officer Compensation Ratio":{"score":1.6815323069212703e-05,"percentile":0.9995648451537377},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.026521531277790077,"percentile":0.4975249527485889},"Asset Growth":{"score":0.0833288727762718,"percentile":0.6383954141874557},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.570489146500559,"percentile":0.5183256962516671}},"source_xml":"202512949349301206_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}