Supervisor Taylor's ROC Foundation: Charity or Charade?

By Franklin Community News – August 22, 2025

🔎 Key Findings at a Glance

• Origins in Politics: Ballpark Commons was built on county parkland sold to ROC Ventures for $1 while
  Steve Taylor was both a Milwaukee County Supervisor and Franklin Alderman. He also voted on the rezoning from landfill/ski hill, parkland, to commercial use. Shortly after, he became Executive Director of ROC Foundation.  There were no public proposals or bids for redeveloping this parkland.

• Appearance of Quid Pro Quo: The timing of Taylor’s appointment as ROC Foundation Executive Director — immediately after shepherding through the land sale and rezoning — raises the appearance that the role was a political “thank you.”  Taylor was beat by Patti Logsdon as County Supervisor and was out of County Government until two years later when there was redistricting and magically a district was carved out just for Taylor, Franklin east of 51st street and all of Oak Creek.

• Missing Federal Filings: No IRS Form 990 filed for 2023 or 2024. Risk of automatic revocation of nonprofit status.

• High Overhead: 2023 state filing shows 82% of expenses went to management, with only 18% to program services.

• Myth of Donations: ROC Foundation does not donate directly to nonprofits or youth camps. Instead, groups must sell Milkmen tickets, run 50/50 raffles, and operate cash games of chance to “earn” funds.

• No Proof of Sports Camp Support: Despite claims, IRS filings show zero direct spending on Milwaukee Milkmen camps or scholarships.

• Questionable Consultant Payments: Nearly $73,000 in 2021–2022 paid to “consultants,” suspected to be Taylor’s own company (Taylor Consulting LLC).

• Failed Fundraisers: The golf outing and jersey auction — the Foundation’s largest events — repeatedly lost money or broke even.

• Political Overlap: Steve Taylor simultaneously served as Milwaukee County Supervisor, Executive Director of ROC Foundation, campaign chair for Franklin Mayor John Nelson, and ex-officio board member of Engage Franklin.

• Pattern of Mismanagement: The Foundation’s structure and activities suggest a vehicle for insiders’ benefit, not a community-serving charity.

Introduction

The ROC Foundation, incorporated in 2019 as the charitable arm of ROC Ventures, promotes itself as a
501(c)(3) nonprofit dedicated to “providing support and unique experiences for youth, high school, and young adults in sports, recreation, education, employment, and wellness.”

But a review of IRS filings, Wisconsin state reports, and thousands of public records shows an organization plagued by chronic deficits, low program spending, overlapping political roles, questionable consulting payments, and missing IRS returns for 2023 and 2024. Even today, the Foundation is holding its 6th Annual Golf Tournament at Whitnall Park Golf Course — historically its biggest fundraiser, and one that has repeatedly lost money.

Origins in Land Deals and Rezoning

The very foundation of ROC Foundation’s existence is tied to Milwaukee County’s controversial sale of the land where Ballpark Commons now sits.

The property — once a county-owned landfill and ski hill at Crystal Ridge — was sold to ROC Ventures CEO Mike Zimmerman during the period when Steve Taylor simultaneously served as both a Milwaukee County Supervisor and an Alderman on the Franklin Common Council.

Taylor not only had a direct role in the county’s sale of the land but also participated in the rezoning of the property from recreational to commercial use while on the Franklin Council. That rezoning allowed the creation of Ballpark Commons, opening the door for ROC Ventures’ stadium, mixed-use development, and eventual nonprofit arm.

The Appearance of Quid Pro Quo

Soon after the land sale and rezoning approvals were completed, Steve Taylor was appointed as Executive Director of the ROC Foundation, a position paying about $75,000 annually.

While there is no public record proving that Taylor was explicitly promised the job in exchange for his votes, the timing and sequence of events create the appearance of a quid pro quo.

• Before: Taylor, as Supervisor and Alderman, used his official capacity to support the sale and rezoning of county land for ROC Ventures.

• After: Taylor personally benefited from a salaried position with ROC’s newly created nonprofit arm.

This progression raises a fundamental question: Was Taylor’s hiring as ROC Foundation Executive Director effectively a political “thank you” from Mike Zimmerman and ROC Ventures?

Even if no formal agreement existed, the optics strongly suggest that Taylor leveraged public office for private benefit — an arrangement that erodes public trust and underscores ongoing concerns about conflicts of interest in Franklin’s government.

📌 Conflict Timeline: ROC Foundation & Steve Taylor

• 🟫 Land (pre-2018 landfill/ski hill)

• 🟢 Sale (2018 land sale to Zimmerman)

• 🟧 Rezoning (2018–2019 approvals)

• 🔵 Foundation (2019 incorporation)

• 🟣 Job (Late 2019 Taylor hired as Executive Director)

• 🔴 Deficit (2020–2022 losses, consultant fees)

• ⚫ Compliance (2023–2024 missing IRS filings)

The Numbers Don’t Lie

IRS Filings (2020–2022)

• 2020: Revenue $73,303; program spending $2,835 (3.8%). Ended with deficit –$3,679.

• 2021: Revenue $138,683; program spending $33,537 (24.1%). Paid $40,022 to “consultants.” Ended with deficit –$23,139.

• 2022: Revenue $146,733; program spending $38,006 (25.9%). Paid $32,786 to “consultants.” Ended with deficit –$24,664.

During these years, Executive Director Steve Taylor collected about $75,000 annually in salary and benefits, while the Foundation spent more on management and contractors than on programs.

Wisconsin Filing (2023)

With no IRS returns filed for 2023 or 2024, the only available financials come from the Wisconsin Department of Financial Institutions (DFI).

• Revenue: $189,402

  • Contributions: $139,015

  • Other Revenue: $50,387

• Expenses: $128,508

  • Management: $105,218 (82%)

  • Program Services: $23,290 (18%)

  • Fundraising: $0

• Net Worth: Improved from –$24,664 (2022) to +$36,230

Charity Ratios (2023, WI DFI):

• Program Services / Total Expenses = 18.12%

• Program Services / Total Revenue = 12.30%

• Fundraising / Contributions = 0%

By watchdog standards, a healthy nonprofit should devote 65%+ of its spending to program services. ROC Foundation spent less than 20%.

The Myth of “Donations”

Although the Foundation’s filings refer to “grants,” ROC Foundation does not donate money to nonprofits in the traditional sense. Instead, it requires other nonprofits to “earn” support through labor at ROC Ventures events:

• Selling Milwaukee Milkmen tickets

• Running 50/50 raffles

• Operating cash games of chance

• Staffing concessions or carnival-style activities at games

IRS filings confirm this arrangement. The “grants” line item actually describes these activities:

“ROC Foundation allows other non-profits to participate in Milwaukee Wave and Milwaukee Milkmen in-game fundraising events… games, raffles, PR, etc.”

This means that ROC Foundation’s “program service grants” — reported as $38,006 in 2022 — were not charitable distributions at all, but pass-through earnings from ticket sales and raffles.

The Myth of Sports Camp Support

Promotional materials for the Foundation and its golf tournaments frequently state that proceeds benefit Milwaukee Milkmen Camps and tickets for disadvantaged children.

Yet the IRS filings for 2020, 2021, and 2022 show:

• No line items for camp scholarships, programming, or operational support.

• No reported expenses tied to sports camps.

• The only “program service” activity listed was allowing nonprofits to raise funds through in-game raffles and ticket sales.

If tickets were ever “comped” for children, they were not recorded as ROC Foundation expenses — suggesting that ROC Ventures, not the Foundation, absorbed those costs as a business promotion.

In short, there is no documentary proof that the ROC Foundation has ever directly donated money to youth sports camps.

Consultant Payments: Double Compensation?

In both 2021 and 2022, ROC Foundation reported nearly $73,000 in “professional fees and independent contractors.”

Investigative sources suspect these payments went to Taylor Consulting LLC, Steve Taylor’s private company. If true, Taylor effectively paid himself twice:

1. Salary & Benefits as Executive Director

   • 2021: $74,648

   • 2022: $75,047

2. Consulting Fees via Taylor Consulting LLC

   • $40,022 (2021)

   • $32,786 (2022)

This would constitute self-dealing and private inurement, violations of IRS nonprofit law that could trigger excise taxes or revocation of exempt status.

Political Overlap and Conflicts of Interest

Foundation’s issues are not limited to finances. Open records show Taylor frequently used his Foundation email for:

• ROC Ventures operations and government lobbying

• Franklin development issues tied to Ballpark Commons

• Campaign activities, including serving as campaign chair for Franklin Mayor John Nelson

Taylor also served as an ex-officio board member of Engage Franklin, another nonprofit tied to ROC Ventures CEO Mike Zimmerman. Like ROC Foundation, Engage Franklin has not filed IRS tax returns for 2023 or 2024.

This creates a web of overlapping roles:

• Milwaukee County Supervisor (public office)

• Executive Director, ROC Foundation (salary)

• Taylor Consulting LLC (private business)

• Ex-officio board member, Engage Franklin (Zimmerman-connected nonprofit)

• Campaign chair for Franklin Mayor John Nelson

Such overlaps suggest that ROC Foundation and Engage Franklin function less as independent charities and more as political and business vehicles for ROC Ventures.

Filing Gaps: 2023 and 2024

• IRS filings stop in 2022. No 990 or 990-EZ has been filed for 2023 or 2024.

• Wisconsin DFI filing exists for 2023, but not yet for 2024.

• Federal law: Missing three consecutive IRS filings leads to automatic revocation of tax-exempt status.

By filing at the state level while skipping the IRS, the Foundation appears to maintain a façade of compliance without full transparency.

Since publishing our investigation, several readers have asked why the ROC Foundation and Engage Franklin have not filed IRS tax returns since 2022. It is important to note that nonprofits are still legally required to file their annual Form 990s, even if under review. In some cases, filings can be delayed or withheld from the public IRS database if there is an active audit or enforcement action. Given that a formal IRS complaint was filed against both organizations three years ago, one possible explanation is that the IRS or state authorities have flagged them for investigation. Another possibility is simple noncompliance — either way, the absence of filings raises red flags about accountability and transparency. A Pattern of Mismanagement.

1. Fundraisers That Lose Money

   

   • Golf Outing: Net loss of –$1 despite grossing $45,376.

   • 2022 Jersey Auction: Net $0, with more than $59,000 in gross receipts wiped out by expenses.

   • Total 2022 fundraising: –$4,007.

   • 2023 filings (with the IRS missing) show no evidence of improvement.

   • 
     2025 Golf Outing (today, August 22, 2025): The 6th Annual Tournament at
     Whitnall Park Golf Course features just one major sponsor (Boldt), one secondary sponsor (D1), and only nine registered teams of four golfers. With such low turnout and past failures, the event is unlikely to generate net revenue—continuing the Foundation’s streak of losing money on its biggest fundraiser.

2. High Administrative Costs

   • 2023: 82% of all expenses went to “management.”

   • Program services consistently below 25%.

3. Consultant Payments

   • Nearly $73,000 across 2021–2022 for “independent contractors.”

   • Alleged to have been routed to Taylor’s own LLC.

4. Interlocking Nonprofits

   • Taylor connected to both ROC Foundation and Engage Franklin.

   • Neither has filed with the IRS for 2023 or 2024.

5. No Evidence of Sports Camp Support

   • Despite repeated claims, filings show no direct donations to Milkmen camps or youth programs.

   • “Program services” are limited to raffle and ticket sales opportunities.

6. County Budget Hypocrisy

   • While the ROC Foundation runs chronic deficits, Steve Taylor now serves as co-chair of the Milwaukee County Board Finance Committee, loudly warning that the County faces a severe budget shortfall and exploring controversial options such as leasing parkland to private operators.

   • This posture is deeply ironic given Taylor’s own history: the very land at Crystal Ridge (now Ballpark Commons) was sold to his friend Mike Zimmerman for just $1 while Taylor was a County Supervisor and Franklin Alderman. That land deal not only deprived the County of fair market value, but also positioned ROC Ventures to create the very nonprofit that now employs Taylor.

Conclusion

The ROC Foundation brands itself as “Return on Community.” But its financials and operations reveal:

• Years of deficits and failed fundraisers

• Charitable “donations” that are really commissions for selling tickets and raffles

• Over 80% of spending consumed by management, not programs

• Consultant payments that may have enriched its Executive Director twice

• Overlapping roles linking charity, politics, and private business

• Missing IRS filings for two consecutive years

• And no evidence of actual sports camp donations

At the same time, Steve Taylor sits as co-chair of the Milwaukee County Board Finance Committee, warning that the County faces budget collapse and pushing ideas like leasing out public parkland, privatizing swimming pools, and closing senior centers to cover deficits. The irony is stark: the very land at Crystal Ridge, once a county park and ski hill, was sold to Taylor’s ally Mike Zimmerman for just $1 when Taylor held dual roles as County Supervisor and Franklin Alderman. That deal set the stage for Ballpark Commons, ROC Ventures, and ultimately the ROC Foundation — the nonprofit that now pays Taylor a full-time salary despite its chronic financial mismanagement.

Taken together, the ROC Foundation and Engage Franklin look less like community charities and more like nonprofit shells benefiting insiders at public expense.

What Residents Can Do

The ROC Foundation thrives on the perception of community support, yet its filings and activities raise more questions than answers. Franklin residents and donors deserve transparency about where their money goes.

• Ask for records: Request copies of IRS Form 990s and Wisconsin DFI filings.

• Demand disclosure: Call on ROC Foundation to publicly identify who received the $73,000 in “consultant” payments.

• Hold leaders accountable: Expect elected officials tied to ROC Foundation and Engage Franklin to explain their roles and conflicts.

• Support real nonprofits: Direct your donations to organizations with proven track records of serving youth and families.

Oak Creek and Franklin's future should be shaped by authentic community investment, not shell charities or political insiders. It is up to residents to demand that the phrase “Return on Community” means what it says.

It’s for the Greater Good.