2019-11-08T14:07:48-06:00 2018-12-31 390758449 WIPFLI LLP 10000 INNOVATION DRIVE SUITE 250 MILWAUKEE WI 532264837 990 2018-01-01 451606079 WISCONSIN INSTITUTE FOR LAW & LIBERTY INC WISC 4147279455 330 EAST KILBOURN AVENUE SUITE 725 MILWAUKEE WI 53202 RICHARD M ESENBERG PRESIDENT & GENERAL COUNSEL 4147279455 2019-11-07 1 LEANNE BUTTKE CPA P00041244 4144319300 2019-11-07 207.250.78.130 2019-11-07 15:49:01 CS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 CC322FB1B7FC8ED290785ACCB7D2994D8745AEAD 2018 2020-03-31 21:24:44Z X RICHARD M ESENBERG 330 EAST KILBOURN AVENUE SUITE 725 MILWAUKEE WI 53202 1950007 0 X WWW.WILL-LAW.ORG X 2011 WI THE ORGANIZATION IS DEDICATED TO THE PROMOTION OF FREE MARKETS, LIMITED GOVERNMENT, INDIVIDUAL LIBERTY, AND A ROBUST CIVIL SOCIETY. 5 4 18 5 0 0 2013511 1841926 103279 75616 3220 16506 -2098 -23118 2117912 1910930 0 0 0 0 1481447 1624227 13728 16319 138135 412285 380238 1907460 2020784 210452 -109854 3162126 3059172 550 7450 3161576 3051722 X THE ORGANIZATION IS DEDICATED TO THE PROMOTION OF FREE MARKETS, LIMITED GOVERNMENT, INDIVIDUAL LIBERTY, AND A ROBUST CIVIL SOCIETY. 0 0 1038728 0 75616 EDUCATION INITIATIVE:THIS PROJECT REVOLVES AROUND EXPANDING PARENTAL AND SCHOOL AUTONOMY,DISRUPTING THE ENTRENCHED BUREAUCRACIES, AND PUSHING FOR POLICIES THATMAKE STATE FUNDS FOLLOW THE STUDENT. IN SHORT, WE SEEK TO PROMOTE ANDDEFEND EDUCATIONAL CHOICE. WE PURSUE THESE OBJECTIVES THROUGH CAREFULSTRATEGIC LITIGATION AND PUBLIC ADVOCACY, INCLUDING REPORTS AND PRESSRELEASES. 398996 0 0 PUBLIC POLICY:THE WISCONSIN INSTITUTE FOR LAW & LIBERTY IS DEDICATED TO THE PROMOTIONOF FREE MARKETS, LIMITED GOVERNMENT, INDIVIDUAL LIBERTY, AND A ROBUSTCIVIL SOCIETY THROUGH EDUCATION, LITIGATION AND PARTICIPATION IN PUBLICDISCOURSE. AS A NON-PROFIT AND NON-PARTISAN ORGANIZATION, THEORGANIZATION LITIGATES IN THE AREAS OF PROPERTY RIGHTS, THE FREEDOM TOEARN A LIVING, VOTING RIGHTS, REGULATION, TAXATION, SCHOOL CHOICE, ANDRELIGIOUS FREEDOM. AS AN EDUCATION ORGANIZATION, THE ORGANIZATIONSTRIVES TO ADVANCE THE DEBATE CONCERNING LAW AND PUBLIC POLICY IN THESEAND OTHER AREAS.OTHER AREAS INCLUDE:OPEN RECORDS REQUESTS:WE HAVE ASSISTED MANY INDIVIDUALS AND ORGANIZATIONS WITH OPEN RECORDSREQUESTS. SUCH ASSISTANCE INCLUDES HELP DRAFTING REQUESTS, WRITINGTHREATENING LETTERS TO RECALCITRANT GOVERNMENT ENTITIES, AND PROVIDINGADVICE FOR WHAT DOCUMENTS TO REQUEST AND HOW TO REQUEST THEM. DEPUTYCOUNSEL THOMAS KAMENICK BECAME A MEMBER OF THE WISCONSIN FREEDOM OFINFORMATION COUNCIL, AND PARTICIPATED IN THE COUNCIL'S SUNSHINE WEEKPANEL EVENT FOR THE MILWAUKEE PRESS CLUB.OCCUPATIONAL LICENSING:LIKE MANY OTHER STATES, WISCONSIN HAS SEVERELY RESTRICTED THE RIGHTS OFPERSONS TO ENTER CERTAIN TYPES OF PROFESSIONS AND START CERTAIN TYPESOF BUSINESSES. IN A SOCIETY CONCERNED WITH INCOME INEQUALITY, THIS IS ASIGNIFICANT BARRIER TO OPPORTUNITY. WE ARE WORKING WITH LIKE-MINDEDGROUPS 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 TWITTERFOLLOWING 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 THOSEPOSTS ON OUR FACEBOOK AND TWITTER ACCOUNTS, AS WELL AS USING THEM TOSHARE POSTS FROM LIKE-MINDED INSTITUTIONS SUCH AS RIGHT WISCONSIN, THEGOLDWATER 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 TOSERVE ON STATE BOARDS. CHARLES SZAFIR WAS APPOINTED TO THE WISCONSINCOUNCIL ON MENTAL HEALTH, WHICH ADVISES THE GOVERNOR, THE LEGISLATUREAND THE DEPARTMENT OF HEALTH SERVICES ON THE ALLOCATION OF MENTALHEALTH BLOCK GRANT FUNDS. THOMAS KAMENICK WAS APPOINTED TO SERVE ON THEWISCONSIN COUNCIL ON LIBRARY AND NETWORK DEVELOPMENT, WHICH ADVISES THESUPERINTENDENT, THE GOVERNOR, AND THE LEGISLATURE ON ISSUES RELATED TOTHE 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 INTERNSHIPPROGRAM, WHEREBY STUDENTS EARN CREDITS FOR WORKING AS INTERNS INNONPROFIT ORGANIZATIONS AND GOVERNMENT AGENCIES. WE ALSO HAVEATTORNEYS, LAW STUDENTS, AND UNDERGRADUATE STUDENTS VOLUNTEER THEIRTIME TO HELP ON VARIOUS PROJECTS. 265917 0 0 COMPETITIVE FEDERALISM: WILL ENGAGES IN STRATEGIC LITIGATION, PUBLIC EDUCATION AND THEDEVELOPMENT OF MODEL LEGISLATION TO ADVANCE AUTHENTIC CONSTITUTIONAL, OR "COMPETITIVE," FEDERALISM. 1703641 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 18 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X X RICHARD M ESENBERG 4147279455 330 EAST KILBOURN AVENUE SUITE 725 MILWAUKEE WI 53202 JAMES T BARRY III DIRECTOR 1.00 X 0 0 0 MICHAEL W GREBE DIRECTOR 1.00 X 0 0 0 CHRISTOPHER WOLFE DIRECTOR 1.00 X 0 0 0 MICHAEL H WHITE CHAIRMAN 1.00 X X 0 0 0 RICHARD M ESENBERG PRESIDENT & GENERAL COUNSEL 40.00 X X 294840 0 54713 STACY A STUECK VP FOR ADMINISTRATION 40.00 X 90407 0 21160 THOMAS KAMENICK DEPUTY COUNSEL 40.00 X 102546 0 29799 CHARLES SZAFIR EXECUTIVE VP 40.00 X 136519 0 29151 624312 0 134823 3 0 1 0 0 20078 1821848 20078 1841926 CASE FEE REVENUE 544110 75616 75616 75616 16506 16506 15959 20078 39077 -23118 -23118 1910930 75616 0 -6612 X 461120 306792 108216 46112 835213 767894 20412 46907 61333 57955 180 3198 179882 158901 9571 11410 86679 72810 7801 6068 10787 10787 16319 16319 210172 205775 4397 8738 2891 1558 4289 1324 543 781 42442 35651 3820 2971 26615 26335 280 7479 7479 7007 5886 631 490 7229 4529 2700 CLIENT DEVELOPMENT 14263 14263 SUBSCRIPTIONS AND REFER 12582 12582 MEMBERSHIP AND DUES 10671 8245 2426 PUBLIC OUTREACH 7529 7529 13400 7581 5728 91 2020784 1703641 179008 138135 2616346 2429848 512000 589140 0 7535 12788 14763 41133 23247 20992 17886 3162126 3059172 550 7450 550 7450 X 2084921 2277229 1076655 774493 3161576 3051722 3162126 3059172 -109854 0 X 0 1 X 0 0 X 1462199 2973108 1368137 2013511 1841926 9658881 1462199 2973108 1368137 2013511 1841926 9658881 6842985 2815896 410 683 1017 3528 16506 22144 9681025 377953 0.29090 0.24210 X WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. IS A PUBLICLY SUPPORTEDORGANIZATION BASED ON THE FOLLOWING FACTS AND CIRCUMSTANCES:1. PERCENTAGE OF FINANCIAL SUPPORT: FOR THE CALENDAR YEAR ENDED 2018, OUR PUBLIC SUPPORT PERCENTAGE WAS 29.09%, WHICH WAS SIGNIFICANTLY OVER THE 10% THRESHOLD. IN ADDITION, THE PERCENTAGE HAS INCREASED OVER THE FIVE YEAR PERIOD. TO THE EXTENT THAT OUR CURRENT LEVEL OF PUBLIC SUPPORT IS NOT HIGHER, IT IS BECAUSE THE SUPPORT OF LARGE - AND UNRELATED - PRIVATE FOUNDATIONS HAS INCREASED AS OUR SUPPORT FROM SMALLER DONORS HAS INCREASED.2. SOURCES OF SUPPORT: OVER THE COURSE OF OUR ORGANIZATION'S HISTORY, OUR SOURCES OF SUPPORT HAVE CONTINUED TO INCREASE. WE BEGAN WITH ONE SEED DONOR IN 2011 AND HAVE NOW GROWN OUR SUPPORT BASE TO OVER 400 DONORS THAT INCLUDE BOTH PRIVATE FOUNDATION AND INDIVIDUALS. DURING 2018, WE HIRED AN EXPERIENCED DEVELOPMENT DIRECTOR AND CONSULTANT THAT WILL ALLOW OUR FUNDRAISING TO EXPAND NATIONALLY IN ORDER TO INCREASE OUR DONOR BASE.3. REPRESENTATIVE GOVERNING BODY: OUR BOARD OF DIRECTORS IS COMPOSED OF A DIVERSE GROUP WHO WELL REPRESENT THE PUBLIC THAT WE SERVE. THEY INCLUDE JAMES T. BARRY, III, CHAIRMAN OF THE BOARD OF DIRECTORS. HE SERVES AS THE PRESIDENT OF THE BARRY COMPANY, A COMMERCIAL REAL ESTATE FIRM IN MILWAUKEE, WISCONSIN. CHRISTOPHER WOLFE, IS PROFESSOR OF POLITICS AT THE UNIVERSITY OF DALLAS AND EMERITUS PROFESSOR OF POLITICAL SCIENCE AT MARQUETTE UNIVERSITY. MICHAEL WHITE IS THE OWNER AND CHAIRMAN OF THE BOARD OF RITE HITE HOLDING COMPANY, A WORLD LEADER IN THE MANUFACTURE AND SALE OF LOADING DOCK EQUIPMENT, 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 CHIEF EXECUTIVE OFFICER AT THE LYNDE AND HARRY BRADLEY FOUNDATION INC. SINCE 2002, RECENTLY RETIRED IN JULY, 2016. HE WAS ADDED TO OUR BOARD IN SEPTEMBER OF 2016.4. AVAILABILITY OF PUBLIC SERVICE; PUBLIC PARTICIPATION IN PROGRAM OR POLICIES: OUR MISSION IS TO PROVIDE LEGAL AND POLICY SERVICES AND EDUCATE THE PUBLIC. WE PROVIDE ALL OF OUR SERVICES - LITIGATION, LEGAL ADVICE, POLICY INFORMATION, AND EDUCATION - AT NO COST TO OUR CLIENTS. WE REGULARLY PUBLISH ITEMS THAT ARE USED BY LEGISLATORS, EDUCATORS, INSTITUTIONS AND THE GENERAL PUBLIC. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 0 0 0 0 0 PART II-B, LINE 1: 1. AUTHORED REPORT TO INFORM LAWMAKERS ON THE EVERY STUDENT SUCCEEDS ACT, "LEAVING MONEY ON THE TABLE: HOW WISCONSIN POLICYMAKERS CAN TAKE FULL ADVANTAGE OF THE EVERY STUDENT SUCCEEDS ACT," USING 35 EMPLOYEE HOURS. 2. AUTHORED POLICY AGENDA ON HOW TO EXPAND SCHOOL CHOICE IN WISCONSIN, "ROADMAP TO STUDENT ACHIEVEMENT," USING 220 EMPLOYEE HOURS. 3. AUTHORED STUDY ON ECONOMIC IMPACT OF UNIVERSAL SCHOOL CHOICE IN MISSISSIPPI, "MISSISSIPPI GAME CHANGER," USING 40 EMPLOYEE HOURS. 4. AUTHORED COALITION LETTER TO US EDUCATION SECRETARY BETSY DEVOS REQUESTING HER TO REVOKE A "DEAR COLLEAGUE" LETTER FROM THE DEPARTMENT OF EDUCATION USING 35 EMPLOYEE HOURS. 5. PUBLIC TESTIMONY GIVEN TO THE WISCONSIN BLUE RIBBON COMMISSION ON SCHOOL FUNDING USING 25 EMPLOYEE HOURS. 6. AUTHORED LEGAL MEMO ON A BILL'S IMPACT ON TAILGATING USING 45 EMPLOYEE HOURS. 41133 23247 17886 17886 X 1910930 0 1910930 0 1910930 2020784 0 2020784 0 2020784 PART X, LINE 2: ACCOUNTING STANDARDS REQUIRE THE ORGANIZATION TO RECOGNIZE IN THE FINANCIAL STATEMENTS THE IMPACT OF UNCERTAIN TAX POSITIONS BASED ON SPECIFIC GUIDANCE IN THE STANDARDS. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITION AND CONCLUDED THAT NO UNCERTAIN TAX POSITIONS EXIST AS OF DECEMBER 31, 2018 AND 2017. PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES ARE INCLUDED IN MANAGEMENT AND GENERAL EXPENSES, IF APPLICABLE. THE ORGANIZATION HAS NOT INCURRED ANY INTEREST OR PENALTIES RELATED TO INCOME TAXES FOR THE YEARS ENDED DECEMBER 31, 2018 AND 2017. X X X X X X 1 UNISOURCE DIRECT LLC PO BOX 82 WATERTOWN WI 53094 FUNDRAISING MAILINGS 0 0 16272 -16272 16272 -16272 WI ANNUAL GALA 32245 18522 13723 640 13202 16051 2562 32245 18522 13723 640 13202 16051 2562 32455 -18732 X 0 0 0 0 0 0 0 0 0 RICHARD M ESENBERG PRESIDENT & GENERAL COUNSEL 294840 0 0 0 0 0 27500 0 27213 0 349553 0 0 0 CHARLES SZAFIR EXECUTIVE VP 136519 0 0 0 0 0 13600 0 15551 0 165670 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE VP FOR 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. FORM 990, PART IX, LINE 11G INDEPENDENT CONTRACTORS: PROGRAM SERVICE EXPENSES 205,775. MANAGEMENT AND GENERAL EXPENSES 4,397. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 210,172.