Wisconsin Compensation Rating Bureau
Nonprofit profile at a glance
- EIN
- 390712330
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Waukesha, WI, USA
- Phone
- 2627964540
- Rating confidence
- Limited
Reported finances
- Revenue
- $12,720,562
- Expenses
- $9,465,343
- Assets
- $8,407,243
- Liabilities
- $4,128,491
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
22 people listed
Executive titles in this filing
- BERNARD ROSAUER (PRESIDENT)
- TAD CLEVELAND (VICE PRESIDENT - TECHNICAL)
- BETH NICKEL (VICE PRESIDENT - OPERATION)
Highest reported compensation
- BERNARD ROSAUER (PRESIDENT): $503,099 total reported compensation
- TAD CLEVELAND (VICE PRESIDENT - TECHNICAL): $266,185 total reported compensation
- MICHELLE SWESSEL (VP OF IT): $230,499 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of the wcrb is to administer and enhance Wisconsin's system of worker's compensation classifications, rates, rating plans, and forms. The bureau will perform its duties in an equitable, professional, and responsive manner when dealing with all of the participants in the system.
What it reported doing in 2024
Rating workers compensation risks
Operating model
- Revenue model
- Other-operating. 96% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 66
- Accountability: 28
- Sustainability: 54
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: Pass
Sustainability
- Operating margin: 25.6%; rating input score 86; 86th percentile among comparable filings
- Total-asset coverage ratio: 0.89; rating input score 32; 32nd percentile among comparable filings
- Liabilities to assets ratio: 0.49; rating input score 29; 29th percentile among comparable filings
- Officer compensation ratio: 22.4%; rating input score 3; 3rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 2% per year; rating input score 100; 18th percentile among comparable filings
- Asset growth: 3.1% per year; rating input score 100; 24th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 0 of 13 board members independent · 6 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $503K · 22 people listed · 1 of 6 pay-setting controls reported
- Consistency: 13 of 13 current checks pass
- Schedules: 4 filed schedules · includes executive pay
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 10 filed money-flow records
- Related organizations: 2 filed related-organization links
- 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.
- High — Accountability: Independent voting board scored 0/100.
- Review — Accountability: Governance controls: 3 of 9 not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
- High — Sustainability: Officer compensation ratio scored 3/100.
- High — Sustainability: Liabilities to assets ratio scored 29/100.