WISCONSIN INSTITUTE FOR LAW & LIBERTY INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: WISCONSIN INSTITUTE FOR LAW & LIBERTY INC (EIN 45-1606079)
Tax period: 2019-01-01 to 2019-12-31
Filed: 2020-11-16
IRS object ID: 202003219349319060
Schema version: 2019v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule G
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-11-16T16:13:25-06:00	ReturnTs
Tax Period End	2019-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	390919055	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	RITZ HOLMAN LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	330 E KILBOURN AVE	AddressLine1Txt
City	MILWAUKEE	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53202	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2019-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	451606079	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WISCONSIN INSTITUTE FOR LAW & LIBERTY I	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WISC	BusinessNameControlTxt
Phone	4147276369	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	330 E KILBOURN NO 725	AddressLine1Txt
City	MILWAKEE	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53202	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	RICHARD M ESENBERG	PersonNm
Person Title	PRESIDENT & GENERAL COUNSEL	PersonTitleTxt
Phone	4147276369	PhoneNum
Signature	2020-11-16	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KATY L SOMMER	PreparerPersonNm
PTIN	P00273273	PTIN
Phone	4142711451	PhoneNum
Preparation	2020-11-16	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	38.71.64.105	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-11-16	IPDt
IP Tm	16:13:01	IPTm
IP Timezone	CS	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	ED756A18FE1FF7FAA6EB5402AE6C4B33D296DB5F	AtSubmissionCreationDeviceId
At Submission Filing Device Id	F041B4DE0817695657A35A4DF0F7926BB6086CA3	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	RICHARD M ESENBERG	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	330 E KILBOURN NO 725	AddressLine1Txt
City	MILWAKEE	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53202	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,373,120	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	HTTPS://WWW.WILL-LAW.ORG/	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2011	FormationYr
Legal Domicile State	WI	LegalDomicileStateCd
Activity Or Mission	THE ORGANIZATION SHALL ADVANCE THE RULE OF LAW, FREE MARKETS AND A ROBUST CIVIC CULTURE THROUGH LITIGATION, RESEARCH, PUBLIC EDUCATION, AND THE PROVISION OF LEGAL COUNSEL TO LIKE MINDED INDIVIDUALS AND ORGANIZATIONS.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	18	TotalEmployeeCnt
Total Volunteers	5	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,841,926	PYContributionsGrantsAmt
CY Contributions Grants	$2,239,536	CYContributionsGrantsAmt
PY Program Service Revenue	$75,616	PYProgramServiceRevenueAmt
CY Program Service Revenue	$50,692	CYProgramServiceRevenueAmt
PY Investment Income	$16,506	PYInvestmentIncomeAmt
CY Investment Income	$25,180	CYInvestmentIncomeAmt
PY Other Revenue	-$23,118	PYOtherRevenueAmt
CY Other Revenue	$29,240	CYOtherRevenueAmt
PY Total Revenue	$1,910,930	PYTotalRevenueAmt
CY Total Revenue	$2,344,648	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,624,227	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,042,666	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$16,319	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$31,566	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$197,835	CYTotalFundraisingExpenseAmt
PY Other Expenses	$380,238	PYOtherExpensesAmt
CY Other Expenses	$444,143	CYOtherExpensesAmt
PY Total Expenses	$2,020,784	PYTotalExpensesAmt
CY Total Expenses	$2,518,375	CYTotalExpensesAmt
PY Revenues Less Expenses	-$109,854	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$173,727	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,059,172	TotalAssetsBOYAmt
Total Assets EOY	$2,892,940	TotalAssetsEOYAmt
Total Liabilities BOY	$7,450	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$14,945	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,051,722	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,877,995	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE ORGANIZATION SHALL ADVANCE THE RULE OF LAW, FREE MARKETS AND A ROBUST CIVIC CULTURE THROUGH LITIGATION, RESEARCH, PUBLIC EDUCATION, AND THE PROVISION OF LEGAL COUNSEL TO LIKE MINDED INDIVIDUALS AND ORGANIZATIONS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,278,641	ExpenseAmt
Revenue	$50,692	RevenueAmt
Desc	EDUCATION INITIATIVE THIS PROJECT REVOLVES AROUND EXPANDING PARENTAL AND SCHOOL AUTONOMY, DISRUPTING THE ENTRENCHED BUREAUCRACIES, AND PUSHING FOR POLICIES THAT MAKE STATE FUNDS FOLLOW THE STUDENT IN SHORT, WE SEEK TO PROMOTE AND DEFEND EDUCATIONAL CHOICE WE PURSUE THESE OBJECTIVES THROUGH CAREFUL STRATEGIC LITIGATION AND PUBLIC ADVOCACY, INCLUDING REPORTS AND PRESS RELEASES	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$500,109	ExpenseAmt
Desc	PUBLIC POLICY THE WISCONSIN INSTITUTE FOR LAW & LIBERTY IS DEDICATED TO THE PROMOTION OF FREE MARKETS, LIMITED GOVERNMENT, INDIVIDUAL LIBERTY, AND A ROBUST CIVIL SOCIETY THROUGH EDUCATION, LITIGATION AND PARTICIPATION IN PUBLIC DISCOURSE AS A NON-PROFIT AND NON-PARTISAN ORGANIZATION, THE ORGANIZATION LITIGATES IN THE AREAS OF PROPERTY RIGHTS, THE FREEDOM TO EARN A LIVING, VOTING RIGHTS, REGULATION, TAXATION, SCHOOL CHOICE, AND RELIGIOUS FREEDOM AS AN EDUCATION ORGANIZATION, THE ORGANIZATION STRIVES TO ADVANCE THE DEBATE CONCERNING LAW AND PUBLIC POLICY IN THESE AND OTHER AREAS OTHER AREAS INCLUDE OPEN RECORDS REQUESTS WE HAVE ASSISTED MANY INDIVIDUALS AND ORGANIZATIONS WITH OPEN RECORDS REQUESTS SUCH ASSISTANCE INCLUDES HELP DRAFTING REQUESTS, WRITING THREATENING LETTERS TO RECALCITRANT GOVERNMENT ENTITIES, AND PROVIDING ADVICE FOR WHAT DOCUMENTS TO REQUEST AND HOW TO REQUEST THEM DEPUTY COUNSEL THOMAS KAMNICK BECAME A MEMBER OF THE WISCONSIN FREEDOM OFI NFORMATION COUNCIL, AND PARTICIPATED IN THE COUNCIL'S SUNSHINE WEEK PANEL EVENT FOR THE MILWAUKEE PRESS CLUB OCCUPATIONAL LICENSING LIKE MANY OTHER STATES, WISCONSIN HAS SEVERELY RESTRICTED THE RIGHTS OF PERSONS TO ENTER CERTAIN TYPES OF PROFESSIONS AND START CERTAIN TYPES OF BUSINESSES IN A SOCIETY CONCERNED WITH INCOME INEQUALITY, THIS IS A SIGNIFICANT BARRIER TO OPPORTUNITY WE ARE WORKING WITH LIKE-MINDED GROUPS TO EXPLORE LEGAL AND POLICY APPROACHES TO THESE RESTRICTIONS WE AUTHORED "FENCING OUT OPPORTUNITY" IN NOVEMBER 2016 THE STUDYEXPLORED THE COSTS OF OCCUPATIONAL LICENSING IN WISCONSIN AND HOW ITHAS GROWN IN THE LAST 20 YEARS SOCIAL MEDIA WE HAVE EXPANDED OUR SOCIAL MEDIA REACH WITH A GROWING TWITTER FOLLOWING AND A YOUTUBE CHANNEL WE CONTINUE TO MAKE USE OF OURWEBSITE'S BLOG AND OUR FACEBOOK PAGE OUR ATTORNEYS HAVE BLOGGED ON VARIOUS TOPICS, INCLUDING OPEN RECORDS, SCHOOL CHOICE, EMINENT DOMAIN,EDUCATION POLICY, AND ECONOMIC LIBERTY WE HAVE ADDED LINKS TO THOSE POSTS ON OUR FACEBOOK AND TWITTER ACCOUNTS, AS WELL AS USING THEM TOSHARE POSTS FROM LIKE-MINDED INSTITUTIONS SUCH AS RIGHT WISCONSIN, THE GOLDWATER INSTITUTE AND THE INSTITUTE FOR JUSTICE MEDIA & LEGISLATIVE APPEARANCES MOST OF OUR ATTORNEYS, AND ESPECIALLY SO FOR OUR GENERAL COUNSEL, RICHARD ESENBERG, HAVE MADE MEDIA APPEARANCES TO DISCUSS TOPICS AS BROAD RANGING AS OUR LAWSUITS, RIGHT TO WORK, ACT 10, AND PROPOSED LOCAL ORDINANCES THOSE APPEARANCES HAVE RANGED FROM LOCAL RADIO STATIONS AND NEWSPAPER ARTICLES TO STATEWIDE AND EVEN NATIONWIDE PROGRAMS WE ARE FEATURED IN, AND CONTRIBUTE TO, OUTLETS SUCH AS THE WALL STREET JOURNAL, WASHINGTON POST, USA TODAY, US NEWS AND WORLD REPORT, PBS NEWS HOUR, WASHINGTON EXAMINER AND NATIONAL REVIEW ONLINE STATE BOARD APPOINTMENTS THREE OF OUR ATTORNEYS HAVE BEEN APPOINTED BY GOVERNOR SCOTT WALKER TO SERVE ON STATE BOARDS CHARLES SZAFIR WAS APPOINTED TO THE WISCONSIN COUNCIL ON MENTAL HEALTH, WHICH ADVISES THE GOVERNOR, THE LEGISLATURE AND THE DEPARTMENT OF HEALTH SERVICES ON THE ALLOCATION OF MENTAL HEALTH BLOCK GRANT FUNDS THOMAS KAMENICK WAS APPOINTED TO SERVE ON THE WISCONSIN COUNCIL ON LIBRARY AND NETWORK DEVELOPMENT, WHICH ADVISES THE SUPERINTENDENT, THE GOVERNOR, AND THE LEGISLATURE ON ISSUES RELATED TO THE 3,600+ LIBRARIES ACROSS THE STATE BRIAN MCGRATH, SENIOR COUNSEL, SERVES ON THE WISCONSIN REAL ESTATE EXAMINING BOARD, AND WAS APPOINTED TO THE NEW BERLIN TOURISM COMMISSION MARQUETTE INTERNSHIPS, VOLUNTEER OPPORTUNITIES WE HAVE BEEN APPROVED TO BE PART OF MARQUETTE LAW SCHOOL'S INTERNSHIP PROGRAM, WHEREBY STUDENTS EARN CREDITS FOR WORKING AS INTERNS IN NONPROFIT ORGANIZATIONS AND GOVERNMENT AGENCIES WE ALSO HAVE ATTORNEYS, LAW STUDENTS, AND UNDERGRADUATE STUDENTS VOLUNTEER THEIRTIME TO HELP ON VARIOUS PROJECTS	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$316,651	ExpenseAmt
Desc	COMPETITIVE FEDERALISM WILL ENGAGES IN STRATEGIC LITIGATION, PUBLIC EDUCATION AND THE DEVELOPMENT OF MODEL LEGISLATION TO ADVANCE AUTHENTIC CONSTITUTIONAL, OR "COMPETITIVE," FEDERALISM	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$2,095,401	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	Yes (1)	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	Yes (1)	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	18	EmployeeCnt
Employment Tax Returns Filed	0	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	4	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	WI	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RICHARD ESENBERG	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4147276369	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	330 E KILBOURN NO 725	AddressLine1Txt
City	MILWAUKEE	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53202	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
JAMES T BARRY III
CHAIRMAN	1.00	Yes (X)	$0	$0	$0
MICHAEL GREBE
DIRECTOR	1.00	Yes (X)	$0	$0	$0
CHRISTOPHER WOLFE
DIRECTOR	1.00	Yes (X)	$0	$0	$0
MICHAEL H WHITE
DIRECTOR	1.00	Yes (X)	$0	$0	$0
RICK ESENBERG
PRESIDENT & GENERAL COUNSEL	40.00	Yes (X)	$315,300	$0	$57,004	Yes (X)
STACY A STUECK
DIRECTOR OF ADMINISTRATION	40.00		$94,000	$0	$18,800	Yes (X)
JAMES PUGH
DIRECTOR OF ADVANCEMENT	40.00		$100,300	$0	$15,798	Yes (X)
CHARLES SZAFIR
FORMER EXECUTIVE VP	40.00		$150,000	$0	$30,660	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$659,600	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$122,262	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	4	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$2,239,536	AllOtherContributionsAmt
Noncash Contributions	$3,937	NoncashContributionsAmt
Total Contributions	$2,239,536	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	CASE FEE REVENUE	Desc
Business	541100	BusinessCd
Total Revenue Column	$50,692	TotalRevenueColumnAmt
Related Or Exempt Func Income	$50,692	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$50,692	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$25,180	TotalRevenueColumnAmt
Exclusion	$25,180	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$57,712	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$28,472	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$29,240	TotalRevenueColumnAmt
Exclusion	$29,240	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,344,648	TotalRevenueColumnAmt
Related Or Exempt Func Income	$50,692	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$54,420	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$768,698	TotalAmt
Program Services	$645,706	ProgramServicesAmt
Management And General	$69,183	ManagementAndGeneralAmt
Fundraising	$53,809	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$757,742	TotalAmt
Program Services	$636,503	ProgramServicesAmt
Management And General	$68,197	ManagementAndGeneralAmt
Fundraising	$53,042	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$134,135	TotalAmt
Program Services	$112,674	ProgramServicesAmt
Management And General	$12,072	ManagementAndGeneralAmt
Fundraising	$9,389	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$275,545	TotalAmt
Program Services	$231,458	ProgramServicesAmt
Management And General	$24,799	ManagementAndGeneralAmt
Fundraising	$19,288	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$106,546	TotalAmt
Program Services	$89,499	ProgramServicesAmt
Management And General	$9,589	ManagementAndGeneralAmt
Fundraising	$7,458	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$4,680	TotalAmt
Management And General	$4,680	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$10,177	TotalAmt
Management And General	$10,177	ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$31,566	TotalAmt
Fundraising	$31,566	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$165,377	TotalAmt
Program Services	$161,234	ProgramServicesAmt
Management And General	$4,143	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$32,502	TotalAmt
Program Services	$15,305	ProgramServicesAmt
Management And General	$4,360	ManagementAndGeneralAmt
Fundraising	$12,837	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$588	TotalAmt
Program Services	$235	ProgramServicesAmt
Management And General	$353	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$100,588	TotalAmt
Program Services	$84,494	ProgramServicesAmt
Management And General	$9,053	ManagementAndGeneralAmt
Fundraising	$7,041	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$3,338	TotalAmt
Program Services	$1,394	ProgramServicesAmt
Fundraising	$1,944	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$46,240	TotalAmt
Program Services	$46,053	ProgramServicesAmt
Management And General	$187	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$16,687	TotalAmt
Program Services	$14,017	ProgramServicesAmt
Management And General	$1,502	ManagementAndGeneralAmt
Fundraising	$1,168	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,700	TotalAmt
Program Services	$1,428	ProgramServicesAmt
Management And General	$153	ManagementAndGeneralAmt
Fundraising	$119	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
PUBLIC EDUCATION AND OU	$17,150	$17,150
BOOKS, SUBSCRIPTIONS, R	$12,534	$12,534
CLIENT DEVELOPMENT	$12,000	$12,000
MEMBERSHIP DUES	$9,542	$5,653	$3,889

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$11,040	TotalAmt
Program Services	$8,064	ProgramServicesAmt
Management And General	$2,802	ManagementAndGeneralAmt
Fundraising	$174	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,518,375	TotalAmt
Program Services	$2,095,401	ProgramServicesAmt
Management And General	$225,139	ManagementAndGeneralAmt
Fundraising	$197,835	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,429,848	BOYAmt
EOY	$2,451,726	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$589,140	BOYAmt
EOY	$265,311	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$7,535	BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$14,763	BOYAmt
EOY	$38,403	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$176,184	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$39,934	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$17,886	BOYAmt
EOY	$136,250	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
EOY	$1,250	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,059,172	BOYAmt
EOY	$2,892,940	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$7,450	BOYAmt
EOY	$14,945	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$7,450	BOYAmt
EOY	$14,945	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,277,229	BOYAmt
EOY	$2,612,684	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$774,493	BOYAmt
EOY	$265,311	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,051,722	BOYAmt
EOY	$2,877,995	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,059,172	BOYAmt
EOY	$2,892,940	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$173,727	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,973,108	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,368,137	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,013,511	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,841,926	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,974,372	CurrentTaxYearAmt
Total	$10,171,054	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,973,108	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,368,137	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,013,511	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,841,926	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,974,372	CurrentTaxYearAmt
Total	$10,171,054	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$6,938,754	SubstantialContributorsTotAmt
Public Support Total170	$3,232,300	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$683	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,017	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,528	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$16,506	CurrentTaxYearMinus1YearAmt
Current Tax Year	$25,180	CurrentTaxYearAmt
Total	$46,914	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$10,217,968	TotalSupportAmt
Public Support CY170	0.31630	PublicSupportCY170Pct
Public Support PY170	0.29090	PublicSupportPY170Pct
Ten Pct Facts Crcmstncs Test CY	Yes (X)	TenPctFactsCrcmstncsTestCYInd
Facts And Circumstances Test	WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC IS A PUBLICLY SUPPORTED ORGANIZATION BASED ON THE FOLLOWING FACTSAND CIRCUMSTANCES 1 PERCENTAGE OF FINANCIAL SUPPORT FOR THE CALENDAR YEAR ENDED 2019, OUR PUBLIC SUPPORTPERCENTAGE WAS 31.63%, WHICH WAS SIGNIFICANTLY OVER THE 10% THRESHOLD IN ADDITION, THE PERCENTAGE HASINCREASED OVER THE FIVE YEAR PERIOD TO THE EXTENT THAT OUR CURRENT LEVEL OF PUBLIC SUPPORT IS NOT HIGHER, IT ISBECAUSE THE SUPPORT OF LARGE - AND UNRELATED - PRIVATE FOUNDATIONS HAS INCREASED AS OUR SUPPORT FROMSMALLER DONORS HAS INCREASED 2 SOURCES OF SUPPORT OVER THE COURSE OF OUR ORGANIZATION'S HISTORY, OURSOURCES OF SUPPORT HAVE CONTINUED TO INCREASE WE BEGAN WITH ONE SEED DONOR IN 2011 AND HAVE NOW GROWNOUR SUPPORT BASE TO OVER 400 DONORS THAT INCLUDE BOTH PRIVATE FOUNDATION AND INDIVIDUALS DURING 2018, WEHIRED AN EXPERIENCED DEVELOPMENT DIRECTOR AND CONSULTANT THAT WILL ALLOW OUR FUNDRAISING TO EXPANDNATIONALLY IN ORDER TO INCREASE OUR DONOR BASE 3 REPRESENTATIVE GOVERNING BODY OUR BOARD OF DIRECTORS ISCOMPOSED OF A DIVERSE GROUP WHO WELL REPRESENT THE PUBLIC THAT WE SERVE THEY INCLUDE JAMES T BARRY, 111,CHAIRMAN OF THE BOARD OF DIRECTORS HE SERVES AS THE PRESIDENT OF THE BARRY COMPANY, A COMMERCIAL REALESTATE FIRM IN MILWAUKEE, WISCONSIN CHRISTOPHER WOLFE, IS PROFESSOR OF POLITICS AT THE UNIVERSITY OF DALLASAND EMERITUS PROFESSOR OF POLITICAL SCIENCE AT MARQUETTE UNIVERSITY MICHAEL WHITE IS THE OWNER AND CHAIRMANOF THE BOARD OF RITE HITE HOLDING COMPANY, A WORLD LEADER IN THE MANUFACTURE AND SALE OF LOADING DOCKEQUIPMENT, INDUSTRIAL DOORS, SAFETY BARRIERS AND HIGH-VOLUME, LOW-SPEED INDUSTRIAL FANS RICHARD ESENBERG,FOUNDER, PRESIDENT, AND GENERAL COUNSEL OF THE ORGANIZATION MICHAEL GREBE, FORMER PRESIDENT AND CHIEFEXECUTIVE OFFICER AT THE LYNDE AND HARRY BRADLEY FOUNDATION INC SINCE 2002, RECENTLY RETIRED IN JULY, 2016 HEWAS ADDED TO OUR BOARD IN SEPTEMBER OF 2016 4 AVAILABILITY OF PUBLIC SERVICE, PUBLIC PARTICIPATION IN PROGRAM ORPOLICIES OUR MISSION IS TO PROVIDE LEGAL AND POLICY SERVICES AND EDUCATE THE PUBLIC WE PROVIDE ALL OF OURSERVICES - LITIGATION, LEGAL ADVICE, POLICY INFORMATION, AND EDUCATION - AT NO COST TO OUR CLIENTS WE REGULARLYPUBLISH ITEMS THAT ARE USED BY LEGISLATORS, EDUCATORS, INSTITUTIONS AND THE GENERAL PUBLIC	FactsAndCircumstancesTestTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	0	VolunteersInd
Paid Staff Or Management	Yes (1)	PaidStaffOrManagementInd
Media Advertisements	0	MediaAdvertisementsInd
Mailings Members	0	MailingsMembersInd
Publications Or Broadcast	0	PublicationsOrBroadcastInd
Grants Other Organizations	0	GrantsOtherOrganizationsInd
Direct Contact Legislators	0	DirectContactLegislatorsInd
Rallies Demonstrations	0	RalliesDemonstrationsInd
Other Activities	0	OtherActivitiesInd
Total Lobbying Expenditures	$0	TotalLobbyingExpendituresAmt
Not Described Section501c3	0	NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART II-B, LINE 1:	FormAndLineReferenceDesc
Explanation	ALLOCATED 20% OF LOBBYING EFFORT TO BIENNIAL BUDGETS FOR HEALTH SERVICES AND PUBLIC INSPECTION. ALLOCATED 70% OF LOBBYING EFFORT ON A RANGE OF TOPICS WITH THE MAJORITY OF EFFORT BEING PLACED INTO TRANSPARENCY IN PUBLIC K-12 SCHOOL FUNDING, REFORMING MEDICAID, FREE SPEECH AND MEDICINE, AND PROPOSALS TO CHANGE LIQUOR LICENSURE AND PERMITTING REQUIREMENTS. THE REMAINING 10% OF EFFORT WAS SPENT ON MULTIPLE MINOR CAUSES.	ExplanationTxt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$12,747	OtherCostOrOtherBasisAmt
Depreciation	$895	DepreciationAmt
Book Value	$11,852	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$77,575	OtherCostOrOtherBasisAmt
Depreciation	$26,444	DepreciationAmt
Book Value	$51,131	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$85,862	OtherCostOrOtherBasisAmt
Depreciation	$12,595	DepreciationAmt
Book Value	$73,267	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$136,250	TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt	$2,344,648	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$2,344,648	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,344,648	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,518,375	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$2,518,375	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,518,375	TotalExpensesPerForm990Amt

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	Yes (X)	MailSolicitationsInd
Email Solicitations	Yes (X)	EmailSolicitationsInd
Phone Solicitations	Yes (X)	PhoneSolicitationsInd
In Person Solicitations	Yes (X)	InPersonSolicitationsInd
Solicitation Of Non Govt Grants	Yes (X)	SolicitationOfNonGovtGrantsInd
Special Fundraising Events	Yes (X)	SpecialFundraisingEventsInd
Agrmt Prof Fundraising Acty	Yes (1)	AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Field	Value	IRS element (for citing)
Person	UNISOURCE DIRECT LLC	PersonNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 82	AddressLine1Txt
City	WATERTOWN	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53094	ZIPCd

Field	Value	IRS element (for citing)
Activity	FUNDRAISING MAILINGS	ActivityTxt
Fundraiser Control Of Funds	0	FundraiserControlOfFundsInd
Gross Receipts	$0	GrossReceiptsAmt
Retained By Contractor	$9,839	RetainedByContractorAmt
Net To Organization	-$9,839	NetToOrganizationAmt

Field	Value	IRS element (for citing)
Total Retained By Contractors	$9,839	TotalRetainedByContractorsAmt
Total Net To Organization	-$9,839	TotalNetToOrganizationAmt
Licensed States	WI	LicensedStatesCd

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	ANNUAL GALA	Event1Nm
Gross Receipts Event1	$57,566	GrossReceiptsEvent1Amt
Gross Revenue Event1	$57,566	GrossRevenueEvent1Amt
Rent Facility Costs Event1	$1,800	RentFacilityCostsEvent1Amt
Food And Beverage Event1	$19,432	FoodAndBeverageEvent1Amt
Entertainment Event1	$4,165	EntertainmentEvent1Amt
Other Direct Expenses Event1	$3,074	OtherDirectExpensesEvent1Amt
Gross Receipts Total	$57,566	GrossReceiptsTotalAmt
Gross Revenue Total Events	$57,566	GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events	$1,800	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$19,432	FoodAndBeverageTotalEventsAmt
Entertainment Total Events	$4,165	EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events	$3,074	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$28,471	DirectExpenseSummaryEventsAmt
Net Income Summary	$29,095	NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
RICK ESENBERG
PRESIDENT & GENERAL COUNSEL	$249,525	$0	$0	$0	$65,775	$0	$28,000	$0	$29,004	$0	$372,304	$0	$0	$0
CHARLES SZAFIR
FORMER EXECUTIVE VP	$150,000	$0	$0	$0	$0	$0	$15,000	$0	$15,660	$0	$180,660	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 3	FormAndLineReferenceDesc
Explanation	COMPENSATION OF THE PRESIDENT AND KEY PERSONNEL IS REVIEWED ANNUALLY BY THE BOARD COMPARATIVE DATA IS USED TO REVIEW COMPENSATION LEVELS FOR ALL STAFF	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 IS REVIEWED BY THE DIRECTOR OF ADMINISTRATION AND BOARD PRESIDENT PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C	BOARD MEMBERS AND KEY PERSONNEL COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT ON AN ANNUAL BASIS. DISCLOSURE OF POSSIBLE CONFLICTS OF INTEREST ARE REVIEWED BY THE ENTIRE BOARD.
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION OF THE PRESIDENT AND KEY PERSONNEL IS REVIEWED ANNUALLY BY THE BOARD. COMPARATIVE DATA IS USED TO REVIEW COMPENSATION LEVELS FOR ALL STAFF
FORM 990, PART VI, SECTION C, LINE 19	ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.