Thelephora terrestris (Earthfan) 
Both photos (above & below) were taken at Sauk County Forest
Both photos (above & below) were taken at Dells of Wisconsin River State Natural Area
Both photos (above & below) were taken in Spooner
Both photos (above & below) were taken at Ableman's Gorge State Natural Area

Thelephora terrestris f. concrescens
Photo above was taken at Ice Age trail, John Muir Segment