Eastern Wisconsin Dairy Herd Improvement Cooperative
Nonprofit profile at a glance
- EIN
- 392015068
- IRS 990 coverage
- 2011–2025
- Forms available
- Form 990 2025
- Location
- Waldo, WI, USA
- Phone
- 9205288942
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $2,042,810
- Expenses
- $2,046,299
- Assets
- $882,696
- Liabilities
- $420,195
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- JAMES LEPICH (PRESIDENT)
Highest reported compensation
- MATTHEW GARTMAN (MANAGER): $108,839 total reported compensation
- GLENN SCHMAHL (CHIEF FIN OF): $23,693 total reported compensation
- JAMES LEPICH (PRESIDENT): $300 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide cooperative members with a quality product and competitive prices while maintaining an economically competitive business. Dairy herd testing for member farmers.
What it reported doing in 2025
Dairy herd testing for member farmers - approximately 200 members.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 82
- Transparency & Controls: 90
- Accountability: 72
- Sustainability: 23
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 92.7%; rating input score 93
- Program expense ratio: 92.1%; rating input score 92
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 3 of 9 controls in place; rating input score 33
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -0.2%; rating input score 25; 25th percentile among comparable filings
- Total-asset coverage ratio: 0.43; rating input score 14; 14th percentile among comparable filings
- Liabilities to assets ratio: 0.48; rating input score 17; 17th percentile among comparable filings
- Officer compensation ratio: 6.5%; rating input score 47; 47th percentile among comparable filings
Growth
- Program expense growth: 7.5% per year; rating input score 100; 49th percentile among comparable filings
- Revenue growth: -2.1% per year; rating input score 0; 5th percentile among comparable filings
- Asset growth: -1.5% per year; rating input score 0; 7th percentile among comparable filings
Details
- Where the money goes: 92.7% of revenue deployed · 92.1% of spending went to programs
- Governance: 6 of 6 board members independent · 3 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $109K · 9 people listed
- Consistency: 29 of 29 current checks pass
- Schedules: 2 filed schedules
- Filing history: 15 filing years from 2011 to 2025
- Contacts: How to reach this organization
- Money network: 9 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Accountability: Governance controls: 6 of 9 not reported.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 25/100.
- High — Sustainability: Total-asset coverage ratio scored 14/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 17/100.
- Moderate — Sustainability: Officer compensation ratio scored 47/100.