Wisconsin County Highway Association Inc

Nonprofit profile at a glance

EIN
800983766
IRS 990 coverage
2024–2025
Forms available
Form 990 2025
Location
Madison, WI, USA
Phone
6083674126
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Government and Public Administration

Official website

Reported finances

Revenue
$675,298
Expenses
$796,567
Assets
$640,583
Liabilities
$353,897

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

27 people listed

Executive titles in this filing

  • ROBBIE KREJCI (PRESIDENT)
  • ROLAND HAWK (PAST PRESIDENT)
  • CRAIG HARDY (VICE PRESIDENT)
  • PATRICK VANDER SANDEN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • PATRICK VANDER SANDEN (EXECUTIVE DIRECTOR): $123,113 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Wisconsin's 72 counties play a significant role in our state's transportation system. We are responsible for the construction and maintenance of the 19,700-mile county trunk highway system. We are also responsible for maintenance of the 11,800-mile state trunk highway system and interstate system under the oversight of the Wisconsin department of transportation.the wcha represents Wisconsin's 72 county highway and public works departments and has been established as a not-for-profit corporation.

What it reported doing in 2025

Wisconsin's 72 counties play a significant role in our state's transportation system. We are responsible for the construction and maintenance of the 19,700-mile county trunk highway system. We are also responsible for maintenance of the 11,800-mile state trunk highway system and interstate system under the oversight of the Wisconsin department of transportation.the wcha represents Wisconsin's 72 county highway and public works departments and has been established as a not-for-profit corporation.during 2025, wcha held the following activities: winter road school - 333 attendeesspring commissioner's training - 76 attendeessummer road school - 391 attendeesldg road school - 344 attendeessnow fighter training - 124 attendeesfall commissioner's training - 77 attendeespesticide certification review course - 59 attendees

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 90
  • Accountability: 74
  • Sustainability: 18
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.3%; rating input score 82
  • Program expense ratio: 70.5%; rating input score 70
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings

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; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -18%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.8; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.55; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 15.5%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: -16.3% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -17.6% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 82.3% of revenue deployed · 70.5% of spending went to programs
  • Governance: 26 of 26 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $561K in reported program spending
  • Leadership: top reported pay $123K · 27 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: 4 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 1/100.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.