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

FieldValueIRS element (for citing)
Return2018-11-07T10:51:26-06:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN390758449PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WIPFLI LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line110000 INNOVATION DRIVE SUITE 250AddressLine1Txt
CityMILWAUKEECityNm
State AbbreviationWIStateAbbreviationCd
ZIP532264837ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN451606079EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WISCONSIN INSTITUTE FOR LAW & LIBERTYBusinessNameLine1Txt
Business Name Line2INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlWISCBusinessNameControlTxt
Phone4147279455PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11139 E KNAPP STREETAddressLine1Txt
CityMILWAUKEECityNm
State AbbreviationWIStateAbbreviationCd
ZIP532022828ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRICHARD M ESENBERGPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone4147279455PhoneNum
Signature2018-10-18SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWILLIAM HAUSER CPAPreparerPersonNm
PTINP00844495PTIN
Phone4144319300PhoneNum
Preparation2018-10-18PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address207.250.78.130IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-10-18IPDt
IP Tm13:57:09IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id69F1E085C32C6BB8B29496AF48E9B7ED368281FEAtSubmissionCreationDeviceId
At Submission Filing Device IdE6131D10610B64C246B0A628C9CBAF9D5A2A9EEEAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRICHARD M ESENBERGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11139 E KNAPP STREETAddressLine1Txt
CityMILWAUKEECityNm
State AbbreviationWIStateAbbreviationCd
ZIP532022828ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,144,825GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.WILL-LAW.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2011FormationYr
Legal Domicile StateWILegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION IS DEDICATED TO THE PROMOTION OF FREE MARKETS, LIMITED GOVERNMENT, INDIVIDUAL LIBERTY, AND A ROBUST CIVIL SOCIETY.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee15TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,362,699PYContributionsGrantsAmt
CY Contributions Grants$2,013,511CYContributionsGrantsAmt
PY Program Service Revenue$22,499PYProgramServiceRevenueAmt
CY Program Service Revenue$103,279CYProgramServiceRevenueAmt
PY Investment Income$1,017PYInvestmentIncomeAmt
CY Investment Income$3,220CYInvestmentIncomeAmt
PY Other Revenue-$7,338PYOtherRevenueAmt
CY Other Revenue-$2,098CYOtherRevenueAmt
PY Total Revenue$1,378,877PYTotalRevenueAmt
CY Total Revenue$2,117,912CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,225,236PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,481,447CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$14,005PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$13,728CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$172,904CYTotalFundraisingExpenseAmt
PY Other Expenses$360,657PYOtherExpensesAmt
CY Other Expenses$412,285CYOtherExpensesAmt
PY Total Expenses$1,599,898PYTotalExpensesAmt
CY Total Expenses$1,907,460CYTotalExpensesAmt
PY Revenues Less Expenses-$221,021PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$210,452CYRevenuesLessExpensesAmt
Total Assets BOY$3,043,650TotalAssetsBOYAmt
Total Assets EOY$3,162,126TotalAssetsEOYAmt
Total Liabilities BOY$92,526TotalLiabilitiesBOYAmt
Total Liabilities EOY$550TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,951,124NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,161,576NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE ORGANIZATION IS DEDICATED TO THE PROMOTION OF FREE MARKETS, LIMITED GOVERNMENT, INDIVIDUAL LIBERTY, AND A ROBUST CIVIL SOCIETY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$707,010ExpenseAmt
Revenue$103,279RevenueAmt
DescTHE 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

FieldValueIRS element (for citing)
Expense$439,214ExpenseAmt
DescCENTER 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

FieldValueIRS element (for citing)
Expense$415,228ExpenseAmt
DescEDUCATION 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
FieldValueIRS element (for citing)
Total Program Service Expenses$1,561,452TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document16IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee15EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldWIStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd
OtherYes (X)OtherInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4147279455PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11139 E KNAPP STREETAddressLine1Txt
CityMILWAUKEECityNm
State AbbreviationWIStateAbbreviationCd
ZIP532022828ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JAMES T BARRY III
DIRECTOR1.00Yes (X)$0$0$0
MICHAEL H WHITE
DIRECTOR1.00Yes (X)$0$0$0
CHRISTOPHER WOLFE
DIRECTOR1.00Yes (X)$0$0$0
MICHAEL W GREBE
DIRECTOR1.00Yes (X)$0$0$0
RICHARD M ESENBERG
PRESIDENT AND TREASURER40.00Yes (X)$280,000$0$0Yes (X)
STACY A STUECK
SECRETARY40.00$84,800$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$364,800TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$9,643FundraisingAmt
All Other Contributions$2,003,868AllOtherContributionsAmt
Total Contributions$2,013,511TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
STATUTORY FEES544110$101,455$101,455
REIMBURSED CASE COST544110$1,824$1,824
FieldValueIRS element (for citing)
Total Program Service Revenue$103,279TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,528TotalRevenueColumnAmt
Exclusion$3,528ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$308OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$308OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$308TotalRevenueColumnAmt
Exclusion-$308ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$24,507FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$9,643ContriRptFundraisingEventAmt
Fundraising Direct Expenses$26,605FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$2,098TotalRevenueColumnAmt
Exclusion-$2,098ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,117,912TotalRevenueColumnAmt
Related Or Exempt Func Income$103,279RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,122ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$364,800TotalAmt
Program Services$243,920ProgramServicesAmt
Management And General$84,400ManagementAndGeneralAmt
Fundraising$36,480FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$737,171TotalAmt
Program Services$643,387ProgramServicesAmt
Management And General$17,422ManagementAndGeneralAmt
Fundraising$76,362FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$103,144TotalAmt
Program Services$83,051ProgramServicesAmt
Management And General$9,531ManagementAndGeneralAmt
Fundraising$10,562FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$197,966TotalAmt
Program Services$159,402ProgramServicesAmt
Management And General$18,292ManagementAndGeneralAmt
Fundraising$20,272FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$78,366TotalAmt
Program Services$63,101ProgramServicesAmt
Management And General$7,241ManagementAndGeneralAmt
Fundraising$8,024FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$11,664TotalAmt
Management And General$11,664ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$13,728TotalAmt
Fundraising$13,728FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$223,371TotalAmt
Program Services$218,884ProgramServicesAmt
Management And General$4,487ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$876TotalAmt
Management And General$876ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$10,237TotalAmt
Program Services$3,387ProgramServicesAmt
Management And General$1,825ManagementAndGeneralAmt
Fundraising$5,025FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$3,957TotalAmt
Management And General$3,957ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$40,846TotalAmt
Program Services$36,761ProgramServicesAmt
Management And General$2,200ManagementAndGeneralAmt
Fundraising$1,885FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$27,484TotalAmt
Program Services$27,195ProgramServicesAmt
Fundraising$289FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$6,196TotalAmt
Program Services$6,196ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$6,091TotalAmt
Program Services$5,490ProgramServicesAmt
Management And General$324ManagementAndGeneralAmt
Fundraising$277FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$8,760TotalAmt
Program Services$5,488ProgramServicesAmt
Management And General$3,272ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement 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

FieldValueIRS element (for citing)
Total$11,948TotalAmt
Program Services$8,230ProgramServicesAmt
Management And General$3,718ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,907,460TotalAmt
Program Services$1,561,452ProgramServicesAmt
Management And General$173,104ManagementAndGeneralAmt
Fundraising$172,904FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,087,927BOYAmt
EOY$2,616,346EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$912,730BOYAmt
EOY$512,000EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$16,664BOYAmt
EOY$12,788EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$37,232LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$16,240LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$26,329BOYAmt
EOY$20,992EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,043,650BOYAmt
EOY$3,162,126EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,688BOYAmt
EOY$550EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$88,838BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$92,526BOYAmt
EOY$550EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,209,783BOYAmt
EOY$2,084,921EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,741,341BOYAmt
EOY$1,076,655EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,951,124BOYAmt
EOY$3,161,576EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,043,650BOYAmt
EOY$3,162,126EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$210,452ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$906,928CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,462,199CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,973,108CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,368,137CurrentTaxYearMinus1YearAmt
Current Tax Year$2,003,868CurrentTaxYearAmt
Total$8,714,240TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$906,928CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,462,199CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,973,108CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,368,137CurrentTaxYearMinus1YearAmt
Current Tax Year$2,003,868CurrentTaxYearAmt
Total$8,714,240TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$6,603,286SubstantialContributorsTotAmt
Public Support Total170$2,110,954PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$204CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$410CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$683CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,017CurrentTaxYearMinus1YearAmt
Current Tax Year$3,528CurrentTaxYearAmt
Total$5,842TotalAmt
FieldValueIRS element (for citing)
Total Support$8,720,082TotalSupportAmt
Public Support CY1700.24210PublicSupportCY170Pct
Public Support PY1700.21070PublicSupportPY170Pct
Ten Pct Facts Crcmstncs Test CYYes (X)TenPctFactsCrcmstncsTestCYInd
Facts And Circumstances TestWISCONSIN 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

FieldValueIRS element (for citing)
Volunteers0VolunteersInd
Paid Staff Or ManagementYes (1)PaidStaffOrManagementInd
Media Advertisements0MediaAdvertisementsInd
Mailings Members0MailingsMembersInd
Publications Or Broadcast0PublicationsOrBroadcastInd
Grants Other Organizations0GrantsOtherOrganizationsInd
Direct Contact Legislators0DirectContactLegislatorsInd
Rallies Demonstrations0RalliesDemonstrationsInd
Other Activities0OtherActivitiesInd
Total Lobbying Expenditures$0TotalLobbyingExpendituresAmt
Not Described Section501c30NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART II-B, LINE 1:FormAndLineReferenceDesc
ExplanationAN EMPLOYEE SPENT LESS THAN 25 HOURS WRITING AN OP-ED THAT ADDRESSED A MINING MORATORIUM BILL.ExplanationTxt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$37,232OtherCostOrOtherBasisAmt
Depreciation$16,240DepreciationAmt
Book Value$20,992BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$20,992TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,118,220TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$2,118,220RevenueSubtotalAmt
Other Revenues Not Included-$308OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$308RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,117,912TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,907,768TotExpnsEtcAuditedFinclStmtAmt
Losses Reported$308LossesReportedAmt
Expenses Not Reported$308ExpensesNotReportedAmt
Expenses Subtotal$1,907,460ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,907,460TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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

FieldValueIRS element (for citing)
Event1ANNUAL GALAEvent1Nm
Gross Receipts Event1$32,850GrossReceiptsEvent1Amt
Charitable Contri Event1$9,643CharitableContriEvent1Amt
Gross Revenue Event1$23,207GrossRevenueEvent1Amt
Food And Beverage Event1$10,002FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$14,717OtherDirectExpensesEvent1Amt
Other Events Total1OtherEventsTotalCnt
Gross Receipts Other Events$1,300GrossReceiptsOtherEventsAmt
Gross Revenue Other Events$1,300GrossRevenueOtherEventsAmt
Food And Beverage Other Events$930FoodAndBeverageOtherEventsAmt
Oth Direct Expnss Other Events$956OthDirectExpnssOtherEventsAmt
Gross Receipts Total$34,150GrossReceiptsTotalAmt
Charitable Contributions Tot$9,643CharitableContributionsTotAmt
Gross Revenue Total Events$24,507GrossRevenueTotalEventsAmt
Food And Beverage Total Events$10,932FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$15,673OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$26,605DirectExpenseSummaryEventsAmt
Net Income Summary-$2,098NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonRICHARD M ESENBERGPersonNm
TitlePRESIDENT AND TREASURERTitleTxt
Base Compensation Filing Org$280,000BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$280,000TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BFORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND BOARD PRESIDENT PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CBOARD 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 15COMPENSATION 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 18THE 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 19ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11GINDEPENDENT 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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