WISCONSIN INSTITUTE FOR LAW & LIBERTY INC: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- WISCONSIN INSTITUTE FOR LAW & LIBERTY INC (EIN 45-1606079)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-11-07
- IRS object ID
- 201803119349301125
- Schema version
- 2017v2.3
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-11-07T10:51:26-06:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390758449 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WIPFLI LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10000 INNOVATION DRIVE SUITE 250 | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 532264837 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-01-01 | 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 | BusinessNameLine1Txt |
| Business Name Line2 | INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WISC | BusinessNameControlTxt |
| Phone | 4147279455 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1139 E KNAPP STREET | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 532022828 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICHARD M ESENBERG | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4147279455 | PhoneNum |
| Signature | 2018-10-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WILLIAM HAUSER CPA | PreparerPersonNm |
| PTIN | P00844495 | PTIN |
| Phone | 4144319300 | PhoneNum |
| Preparation | 2018-10-18 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 207.250.78.130 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-10-18 | IPDt |
| IP Tm | 13:57:09 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 69F1E085C32C6BB8B29496AF48E9B7ED368281FE | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | E6131D10610B64C246B0A628C9CBAF9D5A2A9EEE | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | 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 | 1139 E KNAPP STREET | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 532022828 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,144,825 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | 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 IS DEDICATED TO THE PROMOTION OF FREE MARKETS, LIMITED GOVERNMENT, INDIVIDUAL LIBERTY, AND A ROBUST CIVIL SOCIETY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 15 | TotalEmployeeCnt |
| Total Volunteers | 5 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,362,699 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,013,511 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $22,499 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $103,279 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,017 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,220 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$7,338 | PYOtherRevenueAmt |
| CY Other Revenue | -$2,098 | CYOtherRevenueAmt |
| PY Total Revenue | $1,378,877 | PYTotalRevenueAmt |
| CY Total Revenue | $2,117,912 | 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 | $1,225,236 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,481,447 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $14,005 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $13,728 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $172,904 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $360,657 | PYOtherExpensesAmt |
| CY Other Expenses | $412,285 | CYOtherExpensesAmt |
| PY Total Expenses | $1,599,898 | PYTotalExpensesAmt |
| CY Total Expenses | $1,907,460 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$221,021 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $210,452 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,043,650 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,162,126 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $92,526 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $550 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,951,124 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,161,576 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE ORGANIZATION IS DEDICATED TO THE PROMOTION OF FREE MARKETS, LIMITED GOVERNMENT, INDIVIDUAL LIBERTY, AND A ROBUST CIVIL SOCIETY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $707,010 | ExpenseAmt |
| Revenue | $103,279 | RevenueAmt |
| Desc | 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 TOM 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 LIKEMINDED 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, RICKESENBERG, HAVE MADE MEDIA APPEARANCES TO DISCUSS TOPICS AS BROADRANGING AS OUR LAWSUITS, RIGHT TO WORK, ACT 10, AND PROPOSED LOCALORDINANCES. THOSE APPEARANCES HAVE RANGED FROM LOCAL RADIO STATIONS ANDNEWSPAPER ARTICLES TO STATEWIDE AND EVEN NATIONWIDE PROGRAMS. WE AREFEATURED IN, AND CONTRIBUTE TO, OUTLETS SUCH AS THE WALL STREETJOURNAL, WASHINGTON POST, USA TODAY, US NEWS AND WORLD REPORT, PBS NEWSHOUR, WASHINGTON EXAMINER AND NATIONAL REVIEW ONLINE.STATE BOARD APPOINTMENTS:THREE OF OUR ATTORNEYS HAVE BEEN APPOINTED BY GOVERNOR SCOTT WALKER TOSERVE ON STATE BOARDS. CJ 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. TOM 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 SERVES ON THEWISCONSIN REAL ESTATE EXAMINING BOARD, AND WAS APPOINTED TO THE NEWBERLIN 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. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $439,214 | ExpenseAmt |
| Desc | CENTER FOR COMPETITIVE FEDERALISM:THE CENTER ENGAGES IN STRATEGIC LITIGATION, PUBLIC EDUCATION AND THEDEVELOPMENT OF MODEL LEGISLATION TO ADVANCE AUTHENTIC CONSTITUTIONAL -OR "COMPETITIVE" - FEDERALISM. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $415,228 | ExpenseAmt |
| Desc | EDUCATION REFORM PROJECT: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. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,561,452 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| 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 | Yes (1) | 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 | 0 | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 16 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 15 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | 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 |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| 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 |
| Other | Yes (X) | OtherInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4147279455 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1139 E KNAPP STREET | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 532022828 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 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 | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL H WHITE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHRISTOPHER WOLFE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL W GREBE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RICHARD M ESENBERG | ||||||
| PRESIDENT AND TREASURER | 40.00 | Yes (X) | $280,000 | $0 | $0 | Yes (X) |
| STACY A STUECK | ||||||
| SECRETARY | 40.00 | $84,800 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $364,800 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | 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 |
| Fundraising | $9,643 | FundraisingAmt |
| All Other Contributions | $2,003,868 | AllOtherContributionsAmt |
| Total Contributions | $2,013,511 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STATUTORY FEES | 544110 | $101,455 | $101,455 |
| REIMBURSED CASE COST | 544110 | $1,824 | $1,824 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $103,279 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,528 | TotalRevenueColumnAmt |
| Exclusion | $3,528 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $308 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$308 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$308 | TotalRevenueColumnAmt |
| Exclusion | -$308 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $24,507 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $9,643 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $26,605 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$2,098 | TotalRevenueColumnAmt |
| Exclusion | -$2,098 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,117,912 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $103,279 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,122 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $364,800 | TotalAmt |
| Program Services | $243,920 | ProgramServicesAmt |
| Management And General | $84,400 | ManagementAndGeneralAmt |
| Fundraising | $36,480 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $737,171 | TotalAmt |
| Program Services | $643,387 | ProgramServicesAmt |
| Management And General | $17,422 | ManagementAndGeneralAmt |
| Fundraising | $76,362 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,144 | TotalAmt |
| Program Services | $83,051 | ProgramServicesAmt |
| Management And General | $9,531 | ManagementAndGeneralAmt |
| Fundraising | $10,562 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $197,966 | TotalAmt |
| Program Services | $159,402 | ProgramServicesAmt |
| Management And General | $18,292 | ManagementAndGeneralAmt |
| Fundraising | $20,272 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,366 | TotalAmt |
| Program Services | $63,101 | ProgramServicesAmt |
| Management And General | $7,241 | ManagementAndGeneralAmt |
| Fundraising | $8,024 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,664 | TotalAmt |
| Management And General | $11,664 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,728 | TotalAmt |
| Fundraising | $13,728 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $223,371 | TotalAmt |
| Program Services | $218,884 | ProgramServicesAmt |
| Management And General | $4,487 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $876 | TotalAmt |
| Management And General | $876 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,237 | TotalAmt |
| Program Services | $3,387 | ProgramServicesAmt |
| Management And General | $1,825 | ManagementAndGeneralAmt |
| Fundraising | $5,025 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,957 | TotalAmt |
| Management And General | $3,957 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,846 | TotalAmt |
| Program Services | $36,761 | ProgramServicesAmt |
| Management And General | $2,200 | ManagementAndGeneralAmt |
| Fundraising | $1,885 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,484 | TotalAmt |
| Program Services | $27,195 | ProgramServicesAmt |
| Fundraising | $289 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,196 | TotalAmt |
| Program Services | $6,196 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,091 | TotalAmt |
| Program Services | $5,490 | ProgramServicesAmt |
| Management And General | $324 | ManagementAndGeneralAmt |
| Fundraising | $277 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,760 | TotalAmt |
| Program Services | $5,488 | ProgramServicesAmt |
| Management And General | $3,272 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| CASE COSTS | $21,114 | $21,114 | |
| MEMBERSHIP AND DUES | $17,129 | $13,234 | $3,895 |
| SUBSCRIPTIONS AND REFER | $12,024 | $12,024 | |
| CLIENT DEVELOPMENT | $10,588 | $10,588 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,948 | TotalAmt |
| Program Services | $8,230 | ProgramServicesAmt |
| Management And General | $3,718 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,907,460 | TotalAmt |
| Program Services | $1,561,452 | ProgramServicesAmt |
| Management And General | $173,104 | ManagementAndGeneralAmt |
| Fundraising | $172,904 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,087,927 | BOYAmt |
| EOY | $2,616,346 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $912,730 | BOYAmt |
| EOY | $512,000 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,664 | BOYAmt |
| EOY | $12,788 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $37,232 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $16,240 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,329 | BOYAmt |
| EOY | $20,992 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,043,650 | BOYAmt |
| EOY | $3,162,126 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,688 | BOYAmt |
| EOY | $550 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,838 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,526 | BOYAmt |
| EOY | $550 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,209,783 | BOYAmt |
| EOY | $2,084,921 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,741,341 | BOYAmt |
| EOY | $1,076,655 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,951,124 | BOYAmt |
| EOY | $3,161,576 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,043,650 | BOYAmt |
| EOY | $3,162,126 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $210,452 | 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 | 0 | 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 | $906,928 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,462,199 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,973,108 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,368,137 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,003,868 | CurrentTaxYearAmt |
| Total | $8,714,240 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $906,928 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,462,199 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,973,108 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,368,137 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,003,868 | CurrentTaxYearAmt |
| Total | $8,714,240 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $6,603,286 | SubstantialContributorsTotAmt |
| Public Support Total170 | $2,110,954 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $204 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $410 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $683 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,017 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,528 | CurrentTaxYearAmt |
| Total | $5,842 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $8,720,082 | TotalSupportAmt |
| Public Support CY170 | 0.24210 | PublicSupportCY170Pct |
| Public Support PY170 | 0.21070 | PublicSupportPY170Pct |
| Ten Pct Facts Crcmstncs Test CY | Yes (X) | TenPctFactsCrcmstncsTestCYInd |
| Facts And Circumstances Test | 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 2017, OUR PUBLIC SUPPORT PERCENTAGE WAS 24.21%, 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 2016, WE HIRED A FULL-TIME DEVELOPMENT DIRECTOR 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. | FactsAndCircumstancesTestTxt |
Schedule B IRS990ScheduleB
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 | AN EMPLOYEE SPENT LESS THAN 25 HOURS WRITING AN OP-ED THAT ADDRESSED A MINING MORATORIUM BILL. | ExplanationTxt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $37,232 | OtherCostOrOtherBasisAmt |
| Depreciation | $16,240 | DepreciationAmt |
| Book Value | $20,992 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $20,992 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,118,220 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,118,220 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$308 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$308 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,117,912 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,907,768 | TotExpnsEtcAuditedFinclStmtAmt |
| Losses Reported | $308 | LossesReportedAmt |
| Expenses Not Reported | $308 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,907,460 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,907,460 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE ORGANIZATION FOLLOWS THE PROVISIONS OF FASB ASC 740-10-50, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE CODIFICATION PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE CODIFICATION ALSO PROVIDES GUIDANCE ON DERECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION DID NOT HAVE UNRECOGNIZED TAX BENEFITS AS OF DECEMBER 31, 2017 AND DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT 12 MONTHS. THE ORGANIZATION WOULD RECOGNIZE INTEREST AND PENALTIES ASSOCIATED WITH THE ORGANIZATION'S TAX POSITIONS AS A COMPONENT OF UNRELATED BUSINESS INCOME TAX EXPENSE ON THE STATEMENT OF ACTIVITIES. AS OF DECEMBER 31, 2017 AND 2016, THE ORGANIZATION HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | LOSS ON DISPOSAL -308. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ANNUAL GALA | Event1Nm |
| Gross Receipts Event1 | $32,850 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $9,643 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $23,207 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $10,002 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $14,717 | OtherDirectExpensesEvent1Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $1,300 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $1,300 | GrossRevenueOtherEventsAmt |
| Food And Beverage Other Events | $930 | FoodAndBeverageOtherEventsAmt |
| Oth Direct Expnss Other Events | $956 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $34,150 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $9,643 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $24,507 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $10,932 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $15,673 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $26,605 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$2,098 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICHARD M ESENBERG | PersonNm |
| Title | PRESIDENT AND TREASURER | TitleTxt |
| Base Compensation Filing Org | $280,000 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $280,000 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND BOARD PRESIDENT PRIOR TO FILING WITH THE IRS. |
| 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 18 | THE ORGANIZATION'S FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION AT THE ORGANIZATION'S LOCATION DURING BUSINESS HOURSE. COPIES ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | INDEPENDENT CONTRACTORS: PROGRAM SERVICE EXPENSES 74,091. MANAGEMENT AND GENERAL EXPENSES 4,487. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 78,578. ATTORNEY FEES: PROGRAM SERVICE EXPENSES 140,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 140,000. EXPERT FEES: PROGRAM SERVICE EXPENSES 4,777. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,777. TESTIMONY: PROGRAM SERVICE EXPENSES 16. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16. |
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