TY 2024 Form 990

- TIN:

Form990

Department of the TreasuryInternal Revenue Service

Return of Organization Exempt From Income Tax

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)

Do not enter social security numbers on this form as it may be made public.

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public Inspection

A For the 2024 calendar year, or tax year beginning 07-01-2024 , and ending 06-30-2025

BCheck if applicable: Address change Name change Initial return Final return/terminated Amended return Application pending

CName of organization
WISCONSIN CHEESE MAKERS ASSOCIATION

Doing business as

Number and street (or P.O. box if mail is not delivered to street address)
5117 W TERRACE DR STE 402 402

Room/suite

City or town, state or province, country, and ZIP or foreign postal code
MADISON, WI53718

D Employer identification number

39-0712619

E Telephone number

G Gross receipts $ 11,203,426

F Name and address of principal officer:
JOHN UMHOEFER
5117 W TERRACE DR 402
MADISON,WI53718

Tax-exempt status: 501(c)(3) 501(c) ( 6 ) (insert no.) 4947(a)(1) or 527

Website:

WWW.WISCHEESEMAKERS.ORG

H(a)

Is this a group return for
subordinates? Yes No

H(b)

Are all subordinates
included?

Yes No

If "No," attach a list. See instructions.

H(c)

Group exemption number

K Form of organization: Corporation Trust Association Other

L Year of formation: 1891

M State of legal domicile: WI

Part I

Summary

1	Briefly describe the organization’s mission or most significant activities: TO BE THE VOICE OF THE CHEESE INDUSTRY USING THE COLLECTIVE KNOWLEDGE & EXPERTISE OF ITS MEMBERS TO PROMOTE EXCELLENCE IN THE U.S. CHEESE INDUSTRY.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	27
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	27
5	Total number of individuals employed in calendar year 2024 (Part V, line 2a) ......	5	11
6	Total number of volunteers (estimate if necessary) .............	6	250
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	373,859	7,180,290
9	Program service revenue (Part VIII, line 2g) .........	3,818,551	3,091,192
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	159,552	199,648
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	132,380	162,576
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	4,484,342	10,633,706
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	203,300	7,045,709
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	1,500,988	1,638,833
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	1,959,194	1,742,840
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	3,663,482	10,427,382
19	Revenue less expenses. Subtract line 18 from line 12.......	820,860	206,324
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	8,877,082	7,250,860
21	Total liabilities (Part X, line 26).............	5,003,419	3,061,555
22	Net assets or fund balances. Subtract line 21 from line 20.....	3,873,663	4,189,305

Part II

Signature Block

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.

Sign Here

	Signature of officer	Date

	Type or print name and title

Paid Preparer Use Only

Print/Type preparer's name

Preparer's signature

Date

Check if
self-employed

PTIN

Firm's name

Firm's EIN

Firm's address

Phone no.

May the IRS discuss this return with the preparer shown above? See Instructions. ..........YesNo

For Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 11282Y Form 990 (2024)

Form 990 (2024)

Page 2

Part III

Statement of Program Service Accomplishments

Check if Schedule O contains a response or note to any line in this Part III..............

Briefly describe the organization’s mission: WCMA IS A TRADE ASSOCIATION WITH A STATED MISSION TO BE THE VOICE OF THE CHEESE INDUSTRY USING THE COLLECTIVE KNOWLEDGE AND EXPERTISE OF ITS MEMBERS TO PROMOTE EXCELLENCE IN THE U.S. CHEESE INDUSTRY.

Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ..................... Yes No

If "Yes," describe these new services on Schedule O.

Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ........................... Yes No

If "Yes," describe these changes on Schedule O.

Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	CHEESE INDUSTRY CONFERENCES AND TRADE SHOWS HELD TO ALLOW MEMBERSEDUCATIONAL INSIGHT INTO PRODUCTS AND TECHNOLOGY.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	CHEESE CONTEST - PROMOTES QUALITY CHEESE MANUFACTURING.

4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	INDUSTRY EDUCATION AND RESEARCH.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses

Form 990 (2024)

Page 3

Part IV

Checklist of Required Schedules

Yes

Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A.....................

Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment

List of Attached Documents:

// Content

...

Yes

Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I Click to see attachment

List of Attached Documents:

// Content

.............

Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II.........

Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III Click to see attachment

List of Attached Documents:

// Content

Yes

Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I Click to see attachment

List of Attached Documents:

// Content

.........................

Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II Click to see attachment

List of Attached Documents:

// Content

....

Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part III Click to see attachment

List of Attached Documents:

// Content

..............

Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV Click to see attachment

List of Attached Documents:

// Content

..............

Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......

If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.

Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment

List of Attached Documents:

// Content

...................

11a

Yes

Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII Click to see attachment

List of Attached Documents:

// Content

.......

11b

Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII Click to see attachment

List of Attached Documents:

// Content

.......

11c

Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX Click to see attachment

List of Attached Documents:

// Content

............

11d

Yes

Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X Click to see attachment

List of Attached Documents:

// Content

11e

Yes

Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X Click to see attachment

List of Attached Documents:

// Content

11f

12a

Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII Click to see attachment

List of Attached Documents:

// Content

......................

12a

Yes

Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment

List of Attached Documents:

// Content

12b

Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E

14a

Did the organization maintain an office, employees, or agents outside of the United States? .....

14a

Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........

14b

Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....

Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...

Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. .... Click to see attachment

List of Attached Documents:

// Content

Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............ Click to see attachment

List of Attached Documents:

// Content

Yes

Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III................... Click to see attachment

List of Attached Documents:

// Content

20a

Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....

20a

If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?

20b

Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II..... Click to see attachment

List of Attached Documents:

// Content

Yes

Form 990 (2024)

Page 4

Part IV

Checklist of Required Schedules (continued)

Yes

Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........ Click to see attachment

List of Attached Documents:

// Content

Yes

Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment

List of Attached Documents:

// Content

Yes

24a

Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............

24a

Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...

24b

Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............

24c

Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...

24d

25a

Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....

25a

Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................

25b

Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........

Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?

If "Yes," complete

Schedule L, Part III.........................

Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):

A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................

28a

A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....

28b

A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................

28c

Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..

Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................

Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I

Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................

Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............

Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................

35a

Did the organization have a controlled entity within the meaning of section 512(b)(13)?

35a

If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...

35b

Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............

Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI

Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............

Yes

Part V

Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........

Yes

Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..

Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .

Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................

Form 990 (2024)

Page 5

Part V

Statements Regarding Other IRS Filings and Tax Compliance (continued)

Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................

If at least one is reported on line 2a, did the organization file all required federal employment tax returns?

Yes

Did the organization have unrelated business gross income of $1,000 or more during the year?...

If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...

At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..

If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).

Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..

Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?

If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............

Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...

If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................

Organizations that may receive deductible contributions under section 170(c).

Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................

If "Yes," did the organization notify the donor of the value of the goods or services provided? .....

Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................

If "Yes," indicate the number of Forms 8282 filed during the year ....

Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?

Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..

If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................

If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................

Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........

Sponsoring organizations maintaining donor advised funds.

Did the sponsoring organization make any taxable distributions under section 4966?........

Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...

Section 501(c)(7) organizations. Enter:

Initiation fees and capital contributions included on Part VIII, line 12 ...

10a

Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities

10b

Section 501(c)(12) organizations. Enter:

Gross income from members or shareholders .........

11a

Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........

11b

12a

Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?

12a

If "Yes," enter the amount of tax-exempt interest received or accrued during the year.

12b

Section 501(c)(29) qualified nonprofit health insurance issuers.

Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.

13a

Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....

13b

Enter the amount of reserves on hand ............

13c

14a

Did the organization receive any payments for indoor tanning services during the tax year?.....

14a

If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..

14b

Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.

Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.

Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.

Form 990 (2024)

Page 6

Part VI

Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.

Check if Schedule O contains a response or note to any line in this Part VI..............

Section A. Governing Body and Management

Yes

Enter the number of voting members of the governing body at the end of the tax year

If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.

Enter the number of voting members included in line 1a, above, who are independent

Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................

Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .

Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .

Did the organization become aware during the year of a significant diversion of the organization’s assets? .

Did the organization have members or stockholders? ................

Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................

Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................

Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:

The governing body? .......................

Yes

Each committee with authority to act on behalf of the governing body? ............

Yes

Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......

Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)

Yes

10a

Did the organization have local chapters, branches, or affiliates? ............

10a

If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?

10b

11a

Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................

11a

Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....

12a

Did the organization have a written conflict of interest policy? If "No," go to line 13.......

12a

Yes

Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................

12b

Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................

12c

Did the organization have a written whistleblower policy? ...............

Did the organization have a written document retention and destruction policy? .........

Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?

The organization’s CEO, Executive Director, or top management official ...........

15a

Yes

Other officers or key employees of the organization ................

15b

Yes

If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.

16a

Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................

16a

If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............

16b

Section C. Disclosure

List the states with which a copy of this Form 990 is required to be filed

Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.

Own website Another's website Upon request Other (explain in Schedule O)

Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.

State the name, address, and telephone number of the person who possesses the organization's books and records:
WCMA JOHN UMHOEFER5117 W TERRACE DR SUITE 402 MADISON,WI53718 (608) 286-1001

Form 990 (2024)

Page 7

Part VII

Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors

Check if Schedule O contains a response or note to any line in this Part VII..............

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet

List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."

List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.

Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)		(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(1) BEN SMITH...................................................................... DIRECTOR	1.00 .................	X		0	0	0
(2) BETSY ERDELYI...................................................................... TREASURER	1.00 .................	X	X	0	0	0
(3) BRUCE WORKMAN...................................................................... DIRECTOR	1.00 .................	X		0	0	0
(4) CHRIS ROELLI...................................................................... SECRETARY	1.00 .................	X	X	0	0	0
(5) DECLAN ROCHE...................................................................... DIRECTOR	1.00 .................	X		0	0	0
(6) DOUG SIMON...................................................................... DIRECTOR	1.00 .................	X		0	0	0
(7) GLORIA JOSEPH...................................................................... DIRECTOR	1.00 .................	X		0	0	0
(8) GREG ALBERTS...................................................................... DIRECTOR	1.00 .................	X		0	0	0
(9) GUSTAVO BADINO...................................................................... DIRECTOR	1.00 .................	X		0	0	0
(10) JEFF GENTINE...................................................................... FIRST VICE PRESIDENT	1.00 .................	X	X	0	0	0
(11) JENNY DRAKE...................................................................... DIRECTOR	1.00 .................	X		0	0	0
(12) JOHN UMHOEFER...................................................................... EXECUTIVE DIRECTOR	40.00 .................	X	X	269,611	0	65,726
(13) JON METZIG...................................................................... DIRECTOR	1.00 .................	X		0	0	0
(14) KERRY HENNING...................................................................... DIRECTOR	1.00 .................	X		0	0	0
(15) KEVIN PIEH...................................................................... DIRECTOR	1.00 .................	X		0	0	0
(16) KIM HEIMAN...................................................................... PRESIDENT	1.00 .................	X	X	0	0	0
(17) KURT EPPRECHT...................................................................... DIRECTOR	1.00 .................	X		0	0	0

Form 990 (2024)

Page 8

Part VII

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)			(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(18) LUKE BUHOLZER........................................................................ DIRECTOR	1.00 .......................	X			0	0	0
(19) MARK FEDERICO........................................................................ DIRECTOR	1.00 .......................	X			0	0	0
(20) MAT BARTKOWIAK........................................................................ SECOND VICE PRESIDENT	1.00 .......................	X	X		0	0	0
(21) MATT WINSAND........................................................................ DIRECTOR	1.00 .......................	X			0	0	0
(22) MINDY BERREY........................................................................ DIRECTOR	1.00 .......................	X			0	0	0
(23) ORPHEE PAILLOTIN........................................................................ DIRECTOR	1.00 .......................	X			0	0	0
(24) RICHARD GUGGISBERG........................................................................ DIRECTOR	1.00 .......................	X			0	0	0
(25) STEVE DOYLE........................................................................ DIRECTOR	1.00 .......................	X			0	0	0
(26) STEVE STETTLER........................................................................ DIRECTOR	1.00 .......................	X			0	0	0
(27) TONY EAFANTI........................................................................ DIRECTOR	1.00 .......................	X			0	0	0
(28) WILF COSTELLO........................................................................ DIRECTOR	1.00 .......................	X			0	0	0
(29) JUDY KELLER........................................................................ SENIOR DIRECTOR, EVENTS	40.00 .......................			X	152,451	0	47,697
(30) REBEKAH SWEENEY........................................................................ SENIOR DIRECTOR, PROGRAMS & POLICY	40.00 .......................			X	209,460	0	30,372
(31) DANICA NILSESTUEN........................................................................ DIRECTOR, SUSTAINABILITY & GRANTS	40.00 .......................			X	107,431	0	11,177
(32) GRACE ATHERTON........................................................................ COMMUNICATIONS DIRECTOR	40.00 .......................			X	111,676	0	25,897
(33) CAITLIN PEIRICK........................................................................ EXPO & CONFERENCE DIRECTOR	40.00 .......................			X	100,413	0	27,726

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	951,042	0	208,595

Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 6

Yes

Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............

For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................

Yes

Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........

Section B. Independent Contractors

Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

Form 990 (2024)

Page 9

Part VIII

Statement of Revenue

Check if Schedule O contains a response or note to any line in this Part VIII.............

(A)
Total revenue

(B)
Related or
exempt
function
revenue

(D)
Revenue
excluded from
tax under sections
512 - 514

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e	7,180,290

f	All other contributions, gifts, grants, and similar amounts not included above		1f

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		7,180,290

		Business Code
2a	CHEESE EXPO/CONFERENCE INCOME	900099	1,720,262	1,720,262
b	CHEESE CONTEST PROGRAM	900099	627,423	627,423
c	MEMBERSHIP DUES	900099	578,064	578,064
d	OTHER PROGRAM REVENUE	900099	165,443	165,443
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		3,091,192

3 Investment income (including dividends, interest, and othersimilar amounts) ......			104,899			104,899
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a	558,975
b	Less: cost or other basis and sales expenses	7b	461,788	2,438
c	Gain or (loss)	7c	97,187	-2,438
d	Net gain or (loss).........			94,749			94,749
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a	268,070
b	Less: direct expenses ...		8b	105,494
c	Net income or (loss) from fundraising events..			162,576			162,576
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			10,633,706	3,091,192	0	362,224

Form 990 (2024)

Page 10

Part IX

Statement of Functional Expenses

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............

Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII.		(A) Total expenses	(B) Program service expenses	(C) Management and general expenses	(D) Fundraising expenses

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	7,026,000
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	19,709
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	346,787
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	982,630
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	132,555
9	Other employee benefits .......	89,793
10	Payroll taxes ...........	87,068
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	6,185
c	Accounting ...........	122,049
d	Lobbying ...........	1,821
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	7,893
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	780
12	Advertising and promotion ....	12,042
13	Office expenses .......	22,061
14	Information technology ......	54,221
15	Royalties ..
16	Occupancy ...........	120,364
17	Travel ............	38,486
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	749,558
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	45,070
23	Insurance ...	13,094
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	CHEESE CONTESTS	269,037
b	OTHER EXPENSES	135,550
c	MEMBER EDUCATION & DEVE	112,660
d	DUES AND SUBSCRIPTIONS	31,969
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	10,427,382
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

Form 990 (2024)

Page 11

Part X

Balance Sheet

Check if Schedule O contains a response or note to any line in this Part IX..............

				(A) Beginning of year		(B) End of year

1	Cash–non-interest-bearing ........			0	1	14,965
2	Savings and temporary cash investments .........			6,676,481	2	5,035,369
3	Pledges and grants receivable, net ......			361,192	3	436,206
4	Accounts receivable, net .............			211,351	4	119,310
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............				8
9	Prepaid expenses and deferred charges ......			341,806	9	365,861
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	281,646
b	Less: accumulated depreciation	10b	79,751	191,856	10c	201,895
11	Investments—publicly traded securities .			428,033	11	481,490
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............			29,072	14	19,737
15	Other assets. See Part IV, line 11 ...........			637,291	15	576,027
16	Total assets. Add lines 1 through 15 (must equal line 33)...			8,877,082	16	7,250,860

17	Accounts payable and accrued expenses .....	509,885	17	501,823
18	Grants payable ...	312,931	18	100,000
19	Deferred revenue .........	3,532,365	19	1,866,105
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	648,238	25	593,627
26	Total liabilities. Add lines 17 through 25..	5,003,419	26	3,061,555

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	3,786,875	27	4,100,894
28	Net assets with donor restrictions ...........	86,788	28	88,411
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	3,873,663	32	4,189,305
33	Total liabilities and net assets/fund balances ........	8,877,082	33	7,250,860

Form 990 (2024)

Page 12

Part XI

Reconcilliation of Net Assets

Check if Schedule O contains a response or note to any line in this Part XI..............

Total revenue (must equal Part VIII, column (A), line 12) ............

10,633,706

Total expenses (must equal Part IX, column (A), line 25) ............

10,427,382

Revenue less expenses. Subtract line 2 from line 1 ..............

206,324

Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..

3,873,663

Net unrealized gains (losses) on investments ...............

109,318

Donated services and use of facilities .................

Investment expenses .....................

Prior period adjustments .....................

Other changes in net assets or fund balances (explain in Schedule O) ........

Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))

4,189,305

Part XII

Financial Statements and Reporting

Check if Schedule O contains a response or note to any line in this Part XII.............

Yes

Accounting method used to prepare the Form 990: Cash Accrual Other
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.

Were the organization’s financial statements compiled or reviewed by an independent accountant?

If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:

Separate basis Consolidated basis Both consolidated and separate basis

Were the organization’s financial statements audited by an independent accountant?

Yes

If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:

Separate basis Consolidated basis Both consolidated and separate basis

If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?

Yes

If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.

As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?

Yes

If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.

Yes

Form 990 (2024)

Additional Data

Software ID:
Software Version:

Form 990, Special Condition Description:

Special Condition Description

- TIN:

Schedule B
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

Name of the organization

WISCONSIN CHEESE MAKERS ASSOCIATION

Employer identification number

39-0712619

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025) Page 2

Name of organization WISCONSIN CHEESE MAKERS ASSOCIATION

Part I	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 3

Name of organization WISCONSIN CHEESE MAKERS ASSOCIATION		Employer identification number 39-0712619

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 4


Name of organization WISCONSIN CHEESE MAKERS ASSOCIATION			Employer identification number 39-0712619
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service

Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

right arrow

Complete if the organization is described below. right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public
Inspection

If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet

Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet

Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet

Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet

Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet

Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet

Section 501(c)(4), (5), or (6) organizations: Complete Part III.

Name of the organization

WISCONSIN CHEESE MAKERS ASSOCIATION

Employer identification number

39-0712619

Part I-A

Complete if the organization is exempt under section 501(c) or is a section 527 organization.

Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

Political campaign activity expenditures. See instructions .................................................................... right arrow

Volunteer hours for political campaign activities. See instructions ..................................................................

Part I-B

Complete if the organization is exempt under section 501(c)(3).

Enter the amount of any excise tax incurred by the organization under section 4955 ................................ right arrow

Enter the amount of any excise tax incurred by organization managers under section 4955 ....................... right arrow

If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................

Yes No

Was a correction made? ......................................................................................................................

Yes No

If "Yes," describe in Part IV.

Part I-C

Complete if the organization is exempt under section 501(c), except section 501(c)(3).

Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... right arrow

Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................ right arrow

Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b........... right arrow

Did the filing organization file Form 1120-POL for this year? ...................................................................

Yes No

Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.

(a) Name	(b) Address	(c) EIN	(d) Amount paid from filing organization's funds. If none, enter -0-.	(e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6

For Paperwork Reduction Act Notice, see the instructions for Form 990.

Cat. No. 50084S

Schedule C (Form 990) 2024

Page 2

Part II-A

Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).

A Check right arrow

if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures).
B Check right arrow

if the filing organization checked box A and "limited control" provisions apply.

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................
b	Total lobbying expenditures to influence a legislative body (direct lobbying) ........................
c	Total lobbying expenditures (add lines 1a and 1b) ............................................................
d	Other exempt purpose expenditures ...............................................................................
e	Total exempt purpose expenditures (add lines 1c and 1d) ..................................................
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................................................
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ...................................................................................................................	Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2021	(b) 2022	(c) 2023	(d) 2024	(e) Total

2a	Lobbying nontaxable amount

b	Lobbying ceiling amount (150% of line 2a, column(e))

c	Total lobbying expenditures

d	Grassroots nontaxable amount

e	Grassroots ceiling amount (150% of line 2d, column (e))

f	Grassroots lobbying expenditures

Schedule C (Form 990) 2024

Page 3

Part II-B

Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).

For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.

(a)

Yes

(b)

Amount

During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:

Volunteers? ...........................................................................................................

Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........

Media advertisements? ...................................................................................................

Mailings to members, legislators, or the public? .............................................................................

Publications, or published or broadcast statements? ...........................................................

Grants to other organizations for lobbying purposes? ..........................................................

Direct contact with legislators, their staffs, government officials, or a legislative body? .......................

Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................

Other activities? ...................................................................................................................

Total. Add lines 1c through 1i ....................................................................................................

Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....

If "Yes," enter the amount of any tax incurred under section 4912 ...........................................

If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................

If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................

Part III-A

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).

Yes

Were substantially all (90% or more) dues received nondeductible by members? ...............................................

Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................

Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................

Yes

Part III-B

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."

Dues, assessments and similar amounts from members ......................................................................

578,064

Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).

Current year .............................................................................................................................

185,254

Carryover from last year ............................................................................................................

136,651

Total ...........................................................................................................................................

321,905

Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .

115,613

If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................

206,292

Taxable amount of lobbying and political expenditures. See Instructions .........................................

Part IV

Supplemental Information

Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.

Return Reference	Explanation

Schedule C (Form 990) 2024

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow

Attach to Form 990.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

WISCONSIN CHEESE MAKERS ASSOCIATION

Employer identification number

39-0712619

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow

Number of states where property subject to conservation easement is located right arrow

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) (Rev. 1-2025)

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment right arrow

Permanent endowment right arrow

Term endowment right arrow

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....
b	Buildings ....
c	Leasehold improvements	156,733	30,989	125,744
d	Equipment ....	124,913	48,762	76,151
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				201,895

Schedule D (Form 990) (Rev. 1-2025)

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value
(1)OPERATING LEASE RIGHT OF USE ASSET				576,027
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........				576,027

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
OPERATING LEASE OBLIGATION	593,627








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	593,627
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) (Rev. 1-2025)

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	10,840,625
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	109,318
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d	-7,893
e	Add lines 2a through 2d .....................			2e	101,425
3	Subtract line 2e from line 1..................			3	10,739,200
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b	-105,494
c	Add lines 4a and 4b....................			4c	-105,494
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	10,633,706

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	10,524,983
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d	105,494
e	Add lines 2a through 2d....................			2e	105,494
3	Subtract line 2e from line 1...................			3	10,419,489
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b	7,893
c	Add lines 4a and 4b.....................			4c	7,893
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	10,427,382

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
PART XI, LINE 2D - OTHER ADJUSTMENTS:	INVESTMENT FEES
PART XI, LINE 4B - OTHER ADJUSTMENTS:	SPECIAL EVENT EXPENSES
PART XII, LINE 2D - OTHER ADJUSTMENTS:	SPECIAL EVENT EXPENSES
PART XII, LINE 4B - OTHER ADJUSTMENTS:	INVESTMENT FEES
PARTS XI, LINE 2D	OTHER INCOME AND EXPENSES INCLUDED IN AUDITED FINANCIAL STATEMENTS NOT ON FORM 990: SPECIAL EVENT EXPENSES OF $105,494 ARE INCLUDED AS AN EXPENSE ITEM IN THE AUDITED FINANCIAL STATEMENTS. SPECIAL EVENT EXPENSES ARE PRESENTED ON FORM 990, PART VIII, LINE 8B ON THE STATEMENT OF REVENUE AND NETTED WITH SPECIAL EVENT REVENUE ON LINE 8C.

Schedule D (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE G (Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Supplemental Information Regarding
Fundraising or Gaming Activities

Complete if the organization answered "Yes" on Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization
WISCONSIN CHEESE MAKERS ASSOCIATION

Employer identification number

39-0712619

Part I

Fundraising Activities.Complete if the organization answered "Yes" on Form 990, Part IV, line 17.

Form 990-EZ filers are not required to complete this part.

Indicate whether the organization raised funds through any of the following activities. Check all that apply.

a	Mail solicitations	e	Solicitation of non-government grants
b	Internet and email solicitations	f	Solicitation of government grants
c	Phone solicitations	g	Special fundraising events
d	In-person solicitations

Did the organization have a written or oral agreement with any individual (including officers, directors, trustees

or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?

YesNo

If "Yes," list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.

(i) Name and address of individual or entity (fundraiser)	(iii) Did fundraiser have custody or control of contributions?
	Yes	No










Total . . . . . . . . . . . . . . . . . . . .

List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50083H

Schedule G (Form 990) (Rev. 1-2025)

Page 2

Part II

Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.

		(a) Event #1 GOLF OUTING (event type)	(b) Event #2 (event type)	(c) Other events (total number)	(d) Total events (add col. (a) through col. (c))
1	Gross receipts . . . . .	268,070			268,070
2	Less: Contributions . . . .
3	Gross income (line 1 minus line 2) . . . . . .	268,070			268,070

4	Cash prizes . . . . .
5	Noncash prizes . . . .
6	Rent/facility costs . . . .	53,080	53,080
7	Food and beverages . . .	28,109	28,109
8	Entertainment . . . .
9	Other direct expenses . . .	24,305	24,305
10	Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . .		105,494
11	Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . .		162,576

Part III

Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.

		(a) Bingo	(b) Pull tabs/Instant bingo/progressive bingo	(c) Other gaming	(d) Total gaming (add col.(a) through col.(c))
1	Gross revenue . . . . .

2	Cash prizes . . . . .
3	Noncash prizes . . . .
4	Rent/facility costs . . . .
5	Other direct expenses . . .

Volunteer labor . . . .

	Yes %
	No

	Yes %
	No

	Yes %
	No

Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . right arrow

Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . . right arrow

Enter the state(s) in which the organization conducts gaming activities:

Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .

YesNo

If "No," explain:

10a

Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .

YesNo

If "Yes," explain:

Schedule G (Form 990) (Rev. 1-2025)

Page 3

Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .

YesNo

Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity

formed to administer charitable gaming? . . . . . . . . . . . . . . . . .

YesNo

Indicate the percentage of gaming activity conducted in:

The organization's facility . . . . . . . . . . . . . . . . . .

13a

An outside facility . . . . . . . . . . . . . . . . . . . .

13b

Enter the name and address of the person who prepares the organization's gaming/special events books and records:

Name

Address

15a

Does the organization have a contract with a third party from whom the organization receives gaming

revenue? . . . . . . . . . . . . . . . . . . . . . . . .

YesNo

If "Yes," enter the amount of gaming revenue received by the organization right arrow

$ and the

amount of gaming revenue retained by the third party right arrow

$ .

If "Yes," enter name and address of the third party:

Name

Address

Gaming manager information:

Name

Gaming manager compensation right arrow

Description of services provided right arrow

Director/officer Employee Independent contractor

Mandatory distributions:

Is the organization required under state law to make charitable distributions from the gaming proceeds to

retain the state gaming license? . . . . . . . . . . . . . . . . . . .

YesNo

Enter the amount of distributions required under state law distributed to other exempt organizations or spent

in the organization's own exempt activities during the tax year right arrow

Part IV

Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.

Return Reference	Explanation

Schedule G (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

Schedule I
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization
WISCONSIN CHEESE MAKERS ASSOCIATION

Employer identification number
39-0712619

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient

that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(d) Amount of cash grant	(h) Purpose of grant or assistance
(1) ALPINAGE CHEESE LLC 8625 S MARKET PLACE OAK CREEK,WI53154	83-3357786	86,372	NEW CHEESE AGING FACILITY TO SUPPORT IN GROWTH, REACH SUSTAINABILITY AND DEVELOP BUSINESS OPPORTUNITIES. INVEST IN CHEESE PACKAGING AND CUTTING SOLUTIONS
(2) AMAZING ICE CREAM LLC 125 WEST GRAND AVE PORT WASHINGTON,WI53074	81-3717839	100,000	FORKLIFT ACCESSIBLE FREZER AND FILLER FOR THEIR CONTINOUS ICE CREAM MACHINE
(3) AMO CREAMERY LLC 38392 CTY RD 13 HERON LAKE,MN56137	93-4919708	100,000	START ON-FARM CREAMERY
(4) AUGMENT LLC PO BOX 5391 MADISON,WI53705	47-4086057	37,312	MAKE NATURAL WHITE POWDER FROM ACID WHEY + MILLETS TO REPLACE TITANIUM DIOXIDE IN PRODUCTS
(5) BAKER'S GOLDEN DAIRY LLC 46761 CARTER RD NEW WATERFORD,OH44445	27-4279312	98,865	PRODUCTION INCREASE OF SUPERWHITEPOWDER (REPLACEMENT FOR TITANIUM DIOXIDE)
(6) BEAUTY VIEW DAIRY PRODUCTS LLC (MELISA KONECKY) 654 W 6TH STREET WAHOO,NE68066	50-7292466	61,901	ON FARM ICE CREAM PROCESSING
(7) BEKKUM FAMILY FARMS S2244 LANGARD LANE WESTBY,WI54667	26-0424810	100,000	EQUIPMENT TO PRODUCE ICE CREAM
(8) BIRCH POINT DISTILLERY S916 YULE LANE WESTBY,WI54667	99-1305286	111,096	BOTTLING EQUIPMENT AND FERMENTATION SYSTEM TO MAKE SPIRITS FROM GOAT WHEY
(9) BLACK RADDISH CREAMERY 3700 MORSE RD ALEXANDRIA,OH43001	45-2248186	55,566	EXPANSION OF SMALL FORMAT BLOOMY AND WASHED RIND CHEESES
(10) BLAKESVILLE CREAMERY 1122 N ASTOR ST MILWAUKEE,WI53202	82-3579449	29,449	INCREASING DISTRIBUTION OF NEW PRODUCT LINE (SHEEP MILK CHEESE) NEW PACKAGING, WEBSITE, SALES
(11) BLUE ICE CREAMERY 651 WOODBURN RD BRIGHTON,IL62012	83-1383913	46,864	ICE CREAM VENDING MACHINE, BATCH FREEZER
(12) BOLD SPOON CREAMERY LLC 2568 WATSON ROAD PARK HILLS,MO63601	84-3637363	70,588	EXPANSION OF ICE CREAM MANUFACTURING CAPACITY
(13) BRUNKOW CHEESE OF WISCONSIN INC 17975 COUNTY ROAD F DARLINGTON,WI53530	39-1989388	133,680	EQUIPMENT TO PRODUCE RACLETTE
(14) BUCKEYE MILK HOUSE LLC 11071 EASTON ROAD RITTMAN,OH44270	81-1246293	100,000	MILK BOTTLING
(15) BURNETT DAIRY COOPERATIVE 11631 STATE ROAD 70 GRANTSBURG,WI54840	39-1085908	98,895	ALTERNATIVE METHOD TO UTILIZE WASTE STREAM
(16) CEDAR GROVE CHEESE INC E5904 MILL ROAD PLAIN,WI53577	39-1336302	36,042	CLIMATE CURD PROJECT
(17) CINNAMON RIDGE INC 10600 275TH ST DONAHUE,IA52746	42-1408757	108,472	EQUIPMENT TO INCREASE PRODUCTION OF CHEESE
(18) CONCEPT PROCESSING LLC 30614 353RD AVE MELROSE,MN56352	14-1998103	183,954	FLUID MILK CHILLER SYSTEM EXPANSION
(19) COUNTRY VIEW DAIRY 15197 230TH ST HAWKEYE,IA52147	27-5381542	100,000	BULK AUTOMATED FILLER FOR YOGURT TO INCREASE SALES
(20) CRAVE BROTHERS FARMSTEAD CHEESE LLC W11555 TORPY ROAD WATERLOO,WI53594	39-2019157	100,000	ADVANCED EQUIPMENT TO EXPAND PRODUCT LINES, AND TRAINING
(21) DARI LLC 8816 E RYE DRIVE CLINTON,WI53525	86-2247908	97,783	EXPANSION OF RETAIL PRESENCE OF MOO'V UF WHOLE MILK AND LAUNCH OF NEW CHOCOLATE MILK FLAVOR
(22) DAVID FLORENCE 77 WEST BRANCH RD LITTLE HOCKING,OH45742	23-2170546	50,608	NEW EQUIPMENT TO ADD EFFECIENCES TO CHEESE PRODUCTION
(23) EAU GALLE CHEESE FACTORY LLC N6765 STATE HIGHWAY 25 DURAND,WI54736	86-2627655	100,000	WASTEWATER TO RENEWABLE ENERGY SOURCE
(24) FARM LIFE CREAMERY LLC 41053 265TH ST ETHAN,SD57334	83-2700443	177,707	ICE CREAM EXPANSION
(25) GENEVA DAIRY LLC 5422 N STATE ROAD 9 ANDERSON,IN46012	82-4689326	10,000	H5N1 BIOSECURITY FARM GRANT
(26) GOODSPORT NUTRITION LLC 847 CHICAGO AVE SUITE 250 EVANSTON,IL60202	81-5301260	200,000	MARKETING CAMPAIGN FOR PROTEIN SPORTS DRINKS
(27) HAPPY COWS CREAMERY 1506 HODSO ROAD NEW VIENNA,OH45159	47-2978421	53,851	CREAMERY FLUID MILK EXPANSION
(28) HEARTLAND DAIRY HOLDINGS LLC 5422 N STATE ROAD 9 ANDERSON,IN46012	27-2939079	10,000	H5N1 BIOSECURITY FARM GRANT
(29) HEATHER MOORE - MOORE FAMILY FARM 605 BIRCH DRIVE MAQUOKETA,IA52060	39-7022073	76,684	CREAMERY EXPANSION
(30) HIDDEN SPRINGS CREAMERY LLC S1597 HANSON ROAD WESTBY,WI54667	30-0470736	275,897	EQUIPMENT MODERNIZATION IN ORDER TO UTILIZE WHEY INTO RICOTTA AND IMPROVE PROFITABILITY
(31) HIGHFIELD FARM CREAMERY W4854 STATE LINE RD PO BOX 388 WALWORTH,WI53184	39-1934172	36,784	CREAMERY EXPANSION
(32) HIGHTAIL 1105 IVORY AVE PLAINFIELD,IA50666	48-3296841	53,518	EQUIPMENT TO IMPROVE DAIRY PROCESSING EFFICIENCIES
(33) HILDEBRAND FARMS INC 5210 RUCKER RD JUNCTION CITY,KS66441	48-0847249	20,294	NEW BULK BAG PACKAGING
(34) HOLLAND'S FAMILY CHEESE 200 WEST LIBERTY DRIVE THORP,WI54771	20-5161783	100,000	SCHOLARSHIP FOR ATTENDING FOOD AND BEVERAGE INDUSTRY TRADE SHOWS
(35) INGURAN LLC 22575 STATE HIGHWAY 6 S NAVASOTA,TX77868	52-2401763	9,491	H5N1 BIOSECURITY FARM GRANT
(36) JACOB MILLS 17195 45TH STREET OELWEIN,IA50662	48-5216551	45,500	START A FARMSTEAD CREAMERY TO PRODUCE BUTTER
(37) JB'S BARNYARD (VENDOR) 10101 MIDDLE MOUNT VERNON RD MOUNT VERNON,IN47620	86-2207154	100,000	DELIVERY EXPANSION TO INCREASE SALES
(38) JBS FARMS LLC 6398 STATE ROUTE 19 MOUNT GILEAD,OH43338	86-1316171	84,011	EQUIPMENT TO INCREASE CAPACITY OF SOFT-RIPENED CHEESE
(39) KILGUS FARMSTEAD 6778 NORTH 2150 EAST RD FAIRBURY,IL61739	26-3502148	69,397	FARMSTEAD STARTING CREAMERY TO PRODUCE GELATO
(40) KNUEVEN CREAMERY LLC 2634 RD F LEIPSIC,OH45856	83-2031474	175,806	EQUIPMENT TO INCREASE ICE CREAM CAPACITY
(41) LANDMARK CREAMERY 6895 PAOLI RD BELLEVILLE,WI53508	46-3372920	27,581	CREAMERY EXPANSION
(42) LAX-PIETIG DAIRY LLC 63590 COUNTY ROAD 16 FAIRFAX,MN55332	88-3961471	8,040	H5NI BIOSECURITY FARM GRANT
(43) LOST LAKE FARM LLC 2366 295TH STREET JEWLL,IA50130	47-1351676	10,669	FARMSTEAD STARTING CREAMER TO MAKE ARTISAN GRASS FED BUTTER - EQUIPMENT PURCHASES
(44) LOVE CREAMERY LLC 628 W 2ND STREET DULUTH,MN55806	47-3644212	52,608	ARTISAN ICE CREAM COMPANY EXPANDING PRODUCTION
(45) MARTHA & TOM'S FARM 1613 TSCHAPPLER RD OWENSVILLE,MO65066	45-2061640	94,189	CHEESE PRODUCTIONE XPANSION - EQUIOPMENT PURCHASES
(46) MAYTAG DAIRY FARMS LLC 2282 E 8TH ST N PO BOX 806 NEWTON,IA50208	83-2619417	100,000	AUTOMATED CHEESE CUTTER TO ACCELERATE FINISHING PROCESS
(47) MESTA MEADOWS LLC 12005 STATE HIGHWAY 34 GLENNALLEN,MO63751	85-0530425	100,000	SHEEP MILK ICE CREAM EXPANSION
(48) MILK SPECIALTIES GLOBAL INC 7500 FLYING CLOUD DRIVE SUITE 500 EDEN PRAIRIE,MN55344	36-3452006	116,296	ADDING VALUE TO WHEY PROTEIN PHOSPHOLIPID CONCENTRATE BY DEMONSTRATING HEALTH BENEFITS
(49) MILKHAUS DAIRY INC 1560 WILSON STREET FENNIMORE,WI53809	84-1862858	10,000	H5N1 BIOSECURITY FARM GRANT
(50) MOSSY CREEK FARM (VENDOR) 757 M-66 SE KALKASKA,MI49646	87-3611859	10,000	EQUIPMENT TO BEGIN CHEESE PRODUCTION
(51) MS J & COMPANY INC 704 30TH STREET MONROE,WI53566	47-3258563	10,000	FREEZING SHEEP MILK ON FARM TO INCREASE QUALITY, LONGEVITY AND EFFICIENCY FOR NATIONAL MARKETING
(52) MURPHY'S GROVE LLC 42777 430TH AVE AITKIN,MN56431	83-3571566	65,930	EQUIPMENT TO BEGIN PRODUCING YOGURT AND FROZEN YOGURT
(53) NADIA ALBER 5737 COUNTY RD H ARENA,WI53503	19-3628090	100,000	BEGIN DAIRY PROCESSING- YOGURT
(54) NEDVED FAMILY FARMS 2865 MILL AVE GARNER,IA50438	26-1619841	10,000	H5N1 BIOSECURITY FARM GRANT
(55) NEW HOLLAND DAIRY LLC 5422 N STATE ROAD 9 ANDERSON,IN46012	20-5510891	10,000	H5N1 BIOSECURITY FARM GRANT
(56) PICKET FENCE CREAMERY LLC 14583 S AVE WOODWARD,IA50276	87-0694181	100,000	HTST PASTEURIZER
(57) PINE RIVER PRE PACK 10134 PINE RIVER RD NEWTON,WI53063	39-1037666	42,762	SCHOLARSHIP FOR ATTENDING FOOD AND BEVERAGE INDUSTRY TRADE SHOWS.
(58) REDHEAD CREAMERY 31535 463RD AVENUE BROOTEN,MN56316	46-0960104	88,736	UTILIZING WASTE STREAMS FOR VALUE ADDED NON-CHEESE PRODUCTS
(59) RENY PICO - OLD EUROPE CHEESE 1330 E EMPIRE AVE BENTON HARBOR,MI49022	38-2728152	46,861	NEW MOLDS FOR NEW PRODUCT LINE (BRIE)
(60) ROKEY ROAD CREAMERY LLC 2021 T RD SABETHA,KS66534	93-4844739	55,000	FARMSTEAD STARTING CREAMERY
(61) ROLLING HILLS DAIRY PRODUCERS COOPERATIVE INC 249 3RD STREET MONROE,WI53566	20-4724661	9,975	FEASIBILITY STUDY FOR CONVERSTION FACILITY
(62) ROSEWOOD DAIRY INC 2189 COUNTY RD DK STURGEON BAY,WI54235	39-1148983	167,765	TRIAL VAT AND NEW PRESSES. LABELER MACHINE. EXPORT GROWTH PLAN.
(63) SALTLESS SEA CREAMERY LLC 3167 N 3 MILE ROAD TRAVERSE CITY,MI49686	83-4372018	46,801	INNOVATIVE, AFFORDABLE, ADAPTABLE ARTISAN CHEESEMAKING - SHIPPING CONTAINER CREAMERY
(64) SARTORI COMPANY 107 N PLEASANT VIEW ROAD PLYMOUTH,WI53073	39-0768447	194,086	SCHOLARSHIP FOR ATTENDING FOOD AND BEVERAGE INDUSTRY TRADE SHOWS.
(65) SASSY COW CREAMERY W4192 BRISTOL RD COLUMBUS,WI53925	26-1470862	100,000	EXPANDING LACTOSE FREE OFFERINGS
(66) SCOTT KORKOWSKI 10382 COUNTY ROAD 79 PARKERS PRAIRIE,MN56361	46-9887088	9,988	H5N1 FARM BIOSECURITY GRANT
(67) SEMIFREDDO LLC 263 CHARLES AVE SE GRAND RAPIDS,MI49503	85-3482581	100,000	ICE CREAM CHIC ITALIN COUSIN
(68) SERENDIPITY FARMSTEAD 12788 E CASCADE MOUNTAIN RD HOT SPRINGS,SD57747	85-1050207	8,700	H5N1 FARM BIOSECURITY GRANT
(69) SHATTO FARMS INC PO BOX 177 9406 N HWY 33 OSBORN,MO64474	43-1587066	62,163	EXPANDED PRODUCT LINE FOR MISSOURI FARMSTEAD CREAMERY
(70) SNOWVILLE CREAMERY 32623 STATE ROUTE 143 POMEROY,OH45769	20-1177715	53,897	BUTTERMILK DEVELOPMENT
(71) SPECIALTY CHEESE INC 430 N MAIN STREET REESEVILLE,WI53579	39-1701675	288,730	LAYERED BLOCK FORM, IMPROVED SEPARATION OF SOFT/FLOCCULATED CURD FROM WHEY, FRESH CHEESE PACKAGING, EXPORT PANEER
(72) STATE STREET GRILL 6200 STATE STREET SAGINAW,MI48603	38-3213096	100,000	FREEZER STORAGE EXPANSION TO ALLOW FOR INCREASED PRODUCTION AND SALES
(73) STIL DREAMIN DAIRY LLC 19287 HIGHWAY J CONWAY,MO65632	99-4788892	88,826	FLUID MILK PROCESSING EQUIPMENT FOR A2 MILK
(74) STRACK VIEW FARMS LLC N921 LONE PINE RD ADELL,WI53075	26-1201464	33,145	EXPANSION OF FLAVOR OFFERINGS AND DEMO PROGRAM FOR JERSEY VALLEY CHEESE
(75) STREETPOPS INC 232 CHARLES STREET CINCINNATI,OH45215	45-5217346	69,879	DAIRY BASED ICE CREAM BARS EXPANSION
(76) SUNDAE MORNING DAIRY LLC 849 D AVENUE OGDEN,IA50212	86-1711558	79,343	EQUIPMENT TO PROCESS AND BOTTLE MILK
(77) THISTLE DEW DAIRY 7916 SWAFFER RD VASSAR,MI48768	81-3167545	100,000	CHEESE VAT TO START CHEESE PRODUCTION
(78) TRANEL FAMILY FARMS LLC 2231 LOUISBURG RD CUBA CITY,WI53807	46-5288524	9,863	H5N1 BIOSECURITY FARM GRANT
(79) TRANQUIL OAKS RANCH LLC 9392 E FARM RD 116 STRAFFORD,MO65757	82-3210599	94,106	EQUIPMENT PURCHASE TO EXPAND - PRODUCE YOGURT
(80) TULIP TREE CREAMERY INC 6330 CORPORATE DRIVE SUITE D INDIANAPOLIS,IN46278	46-4318529	73,902	INCREASING AGED CHEESE CAPACITY
(81) TWO COWS CREAMERY LLC 237 N RIVER STREET HOT SPRINGS,SD57747	81-4401803	73,336	INSTALLING A MICRODAIRY
(82) TWO GUERNSEY GIRLS CREAMERY W1872 COUNTY RD UU FREEDOM,WI54130	39-4741306	16,384	EQUIPMENT TO EXPAND A2 DAIRY OFFERINGS
(83) UDDERLY DIVINE CREAMERY 356 RT FF EVERTON,MO65646	99-2026925	83,575	EQUIPMENT TO SCALE UP PRODUCTION
(84) UNION STAR CHEESE FACTORY'S 7742 COUNTY RD II FREMONT,WI54940	39-1366661	48,052	MORE EFFICIENT EQUIPMENT
(85) UNIVERSITY OF WISCONSIN RIVER FALLS FOUNDATION 118 NORTH HALL RIVER FALLS,WI54022	39-6064630	90,000	EXPANSION OF DAIRY PROCESSING FACILITY
(86) VIEIRA VENTURES LLC SWANKY SCOOPS 436 S YARROW ST OREGON,OH43616	86-1955383	12,708	EQUIPMENT UPGRADE FOR RETAIL EXPANSION PROJECT
(87) WAPSIE VALLEY CREAMERY INC PO BOX 391 INDEPENDENCE,IA50644	42-0582210	100,000	EQUIPMENT TO PRODUCE SWEET CREAM TO BE SOLD TO PRODUCERS OF BUTTER AND ICE CREAM
(88) WATERSHED FOODS LLC 202 N FORD STREET GRIDLEY,IL61744	20-1073792	100,000	FREEZE DRYING CAPACITY EXPANSION FOR FREEZE DRIED YOGURT FOR TODDLERS VIA EQUIPMENT PURCHASE
(89) WIDMER'S CHEESE CELLARS INC 214 WEST HENNI STREET THERESA,WI53091	39-0845401	200,000	EQUIPMENT MODERNIZATION PROJECT - NEW VATS
(90) WILLEMSEN DAIRY 5422 N STATE ROAD 9 ANDERSON,IN46012	35-4053213	10,000	H5N1 BIOSECURITY FARM GRANT

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) Rev. 1-2025

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance	(b) Number of recipients	(c) Amount of cash grant	(d) Amount of noncash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of noncash assistance

(1) SCHOLARSHIPS FOR COLLEGE STUDENTS	7	19,000		N/A	N/A
(2) CHEESE DONATIONS FOR VARIOUS EVENTS	1	0	709	COST	CHEESE
(2)
(3)
(4)
(5)
(6)
(7)

Part IV

Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

Return Reference

Explanation

PART I, LINE 2:

WCMA DISTRIBUTES A CALL FOR SCHOLARSHIP APPLICATIONS IN NOVEMBER OF EACH YEAR, WITH A SUBMISSION DEADLINE OF THE FOLLOWING FEBRUARY. THIS CALL IS MADE VIA NEWS RELEASES IN INDUSTRY PUBLICATIONS AND VIA DIRECT EMAILS TO ALL OF WCMA'S MEMBERSHIP. THE SCHOLARSHIPS ARE OPEN TO STUDENTS ATTENDING ANY COLLEGE, UNIVERSITY OR TECHNICAL SCHOOL OR HIGH SCHOOL SENIOR REGISTERED TO ATTEND A QUALIFYING SCHOOL IN THE UNITED STATES THAT IS AN EMPLOYEE OF, OR A CHILD OF AN EMPLOYEE OF, A WCMA MEMBER COMPANY. APPLICANTS MUST SUPPLY A CURRENT TRANSCRIPT, A LETTER OF RECOMMENDATION, AND A COMPLETED APPLICATION FORM. TWO WCMA EMPLOYEES AND ONE BUSINESS PROFESSIONAL FROM OUTSIDE THE DAIRY INDUSTRY WHO HAVE NO FAMILIAL RELATIONSHIP WITH APPLICANTS INDEPENDENTLY REVIEW ALL COMPLETE APPLICATIONS, RANKING APPLICANTS. (THE OUTSIDE PROFESSIONAL IS REPLACED EACH YEAR.) PRIORITY CONSIDERATION IS GIVEN TO STUDENTS EMPHASIZING STUDIES THAT MAY LEAD TO A CAREER IN THE DAIRY INDUSTRY. THIS INCLUDES STUDIES LEADING TO A CAREER IN BUSINESS MANAGEMENT, PRODUCT PRODUCTION, MARKETING, ENGINEERING, FOOD FORMULATION, QUALITY ASSURANCE OR ANY OTHER PROFESSION APPLICABLE. WCMA ALSO CONSIDERS GRADE POINT AVERAGE, TESTING SCORES, RECOMMENDATIONS, AND EXTRACURRICULAR ACTIVITIES IN ITS CONSIDERATION. ONCE WCMA EMPLOYEES AND THE OUTSIDE PROFESSIONAL HAVE DETERMINED THEIR HIGHESTRANKING STUDENTS, THESE SELECTORS SHARE THEIR RANKINGS AND DETERMINE THE MOSTDESIRED CANDIDATES. THESE CANDIDATES ARE SHARED WITH THE WCMA PRESIDENT FOR FINAL REVIEW. IF THE PRESIDENT FINDS THE SELECTION COMMITTEE DETERMINATION ACCEPTABLE, AWARDS ARE ANNOUNCED. IF FURTHER CONSIDERATION NEED BE GIVEN, THE WCMA EXECUTIVE COMMITTEE COULD BE CALLED UPON FOR INPUT. WCMA GOES THROUGH A 'DOUBLE APPROVAL' PROCESS FOR GRANTS, PRIOR TO ISSUING CHECKS TO GRANT AWARDEES, AND BEFORE WCMA CAN BE REIMBURSED. FOR ALL GRANTS, WCMA MUST ADHERE TO INCREDIBLY STRICT DOCUMENTATION POLICIES, AND DOES NOT RECEIVE REIMBURSEMENT UNTIL THE AWARDING STATE AGENCY REVIEWS AND APPROVES THE DOCUMENTATION. FOR ALL GRANTS, AWARDEES AND CONSULTANTS SUBMIT FORMAL REQUESTS FOR REIMBURSEMENT, INCLUDING REQUIRED DOCUMENTATION, WHICH COULD INCLUDE, BUT ARE NOT LIMITED TO: INVOICES AND RECEIPTS (WITH CLEAR DATES, DETAILS OF ITEMS PURCHASED, AND PROOF OF PAYMENT), CONSULTING HOUR LOGS, WRITTEN NARRATIVES (WHEN REQUIRED) AND WCMA CREATED BUDGET DOCUMENTS (WHEN REQUIRED). UPON APPROVAL OF THESE DOCUMENTS (BY WCMA DIRECTOR OF GRANTS AND SUSTAINABILITY PROGRAMS), ALL REQUIRED DOCUMENTATION IS SUBMITTED TO THE ALIGNED FUNDING AGENCY, INCLUDING THE OFFICIAL REIMBURSEMENT REQUEST FORMS. THE FUNDING AGENCIES REVIEW REIMBURSEMENT REQUESTS, AND ONCE APPROVED, ACH PAYMENT IS MADE TO WCMA.

Schedule I (Form 990) Rev. 1-2025

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic

Attach to Form 990.
medium right arrow graphic

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

WISCONSIN CHEESE MAKERS ASSOCIATION

Employer identification number

39-0712619

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) (Rev. 1-2025)

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1JOHN UMHOEFER EXECUTIVE DIRECTOR	(i) (ii)	256,803 ------------- 0	12,808 ------------- 0	0 ------------- 0	0 ------------- 0	65,726 ------------- 0	335,337 ------------- 0	0 ------------- 0
2REBEKAH SWEENEY SENIOR DIRECTOR, PROGRAMS & POLICY	(i) (ii)	200,393 ------------- 0	9,067 ------------- 0	0 ------------- 0	0 ------------- 0	30,372 ------------- 0	239,832 ------------- 0	0 ------------- 0
3JUDY KELLER SENIOR DIRECTOR, EVENTS	(i) (ii)	145,025 ------------- 0	7,426 ------------- 0	0 ------------- 0	0 ------------- 0	47,697 ------------- 0	200,148 ------------- 0	0 ------------- 0

Schedule J (Form 990) (Rev. 1-2025)

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation

Schedule J (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

WISCONSIN CHEESE MAKERS ASSOCIATION

Employer identification number

39-0712619

Return Reference	Explanation
FORM 990, PART VI, SECTION B, LINE 11B	REVIEW OF FORM 990: THERE IS NO FORMAL REVIEW PROCESS IN PLACE OVER THE FORM 990 PRIOR TO ITS SUBMISSION TO THE INTERNAL REVENUE SERVICE. THE FORM 990 IS AVAILABLE FOR REVIEW BY THE BOARD MEMBERS UPON REQUEST.
FORM 990, PART VI, SECTION B, LINE 15	THE FULL BOARD IS INCLUDED IN THIS PROCESS. THE PROCESS OCCURS ANNUALLY, INCLUDING THIS YEAR AND BEGINS WITH REVIEW AND RECOMMENDATIONS FROM THE EXECUTIVE COMMITTEE FOLLOWED BY DELIBERATION BY THE FULL BOARD. THE BOARD REVIEWED THE ASSOCIATION COMPENSATION & BENEFITS STUDY, 2023-24 EDITION FROM ASAE MANAGEMENT RESEARCH TO PROPOSE WCMA STAFF COMPENSATION IN 2024-25. THEIR DELIBERATION AND DECISIONS ARE CAPTURED IN BOARD DOCUMENTS AND MINUTES.
FORM 990, PART VI, SECTION C, LINE 19	DOCUMENTS AVAILABLE TO THE PUBLIC: DOCUMENTS MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990 PART XII, LINE 2C	THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version: