Wis. Stat. § 703.16

(1)   Disposition of common surpluses. All common surpluses of the association shall be credited to the unit owners’ assessments for common expenses in proportion to their percentage interests in the common elements or as otherwise provided in the declaration or shall be used for any other purpose as the association decides. (2)   Funds for payment of common expenses obtained by assessments. (a) Funds for the payment of common expenses and for the creation of reserves for the payment of future common expenses shall be obtained by assessments against the unit owners in proportion to their percentage interests in the common elements or as otherwise provided in the declaration. (b) During the period of declarant control of the association under s.