2018-11-07T10:51:26-06:00 2017-12-31 390758449 WIPFLI LLP 10000 INNOVATION DRIVE SUITE 250 MILWAUKEE WI 532264837 990 2017-01-01 451606079 WISCONSIN INSTITUTE FOR LAW & LIBERTY INC WISC 4147279455 1139 E KNAPP STREET MILWAUKEE WI 532022828 RICHARD M ESENBERG PRESIDENT 4147279455 2018-10-18 1 WILLIAM HAUSER CPA P00844495 4144319300 2018-10-18 207.250.78.130 2018-10-18 13:57:09 CD P 69F1E085C32C6BB8B29496AF48E9B7ED368281FE E6131D10610B64C246B0A628C9CBAF9D5A2A9EEE 2017 2019-02-21 02:37:17Z RICHARD M ESENBERG 1139 E KNAPP STREET MILWAUKEE WI 532022828 2144825 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 15 5 0 0 1362699 2013511 22499 103279 1017 3220 -7338 -2098 1378877 2117912 0 0 0 0 1225236 1481447 14005 13728 172904 360657 412285 1599898 1907460 -221021 210452 3043650 3162126 92526 550 2951124 3161576 X THE ORGANIZATION IS DEDICATED TO THE PROMOTION OF FREE MARKETS, LIMITED GOVERNMENT, INDIVIDUAL LIBERTY, AND A ROBUST CIVIL SOCIETY. 0 0 707010 103279 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. 439214 CENTER FOR COMPETITIVE FEDERALISM:THE CENTER ENGAGES IN STRATEGIC LITIGATION, PUBLIC EDUCATION AND THEDEVELOPMENT OF MODEL LEGISLATION TO ADVANCE AUTHENTIC CONSTITUTIONAL -OR "COMPETITIVE" - FEDERALISM. 415228 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. 1561452 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 16 0 1 15 1 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 X THE ORGANIZATION 4147279455 1139 E KNAPP STREET MILWAUKEE WI 532022828 JAMES T BARRY III DIRECTOR 1.00 X 0 0 0 MICHAEL H WHITE DIRECTOR 1.00 X 0 0 0 CHRISTOPHER WOLFE DIRECTOR 1.00 X 0 0 0 MICHAEL W GREBE DIRECTOR 1.00 X 0 0 0 RICHARD M ESENBERG PRESIDENT AND TREASURER 40.00 X X 280000 0 0 STACY A STUECK SECRETARY 40.00 X 84800 0 0 364800 0 0 1 0 1 0 0 9643 2003868 2013511 STATUTORY FEES 544110 101455 101455 REIMBURSED CASE COST 544110 1824 1824 103279 3528 3528 308 -308 -308 -308 24507 9643 26605 -2098 -2098 2117912 103279 0 1122 X 364800 243920 84400 36480 737171 643387 17422 76362 103144 83051 9531 10562 197966 159402 18292 20272 78366 63101 7241 8024 11664 11664 13728 13728 223371 218884 4487 876 876 10237 3387 1825 5025 3957 3957 40846 36761 2200 1885 27484 27195 289 6196 6196 6091 5490 324 277 8760 5488 3272 CASE COSTS 21114 21114 MEMBERSHIP AND DUES 17129 13234 3895 SUBSCRIPTIONS AND REFER 12024 12024 CLIENT DEVELOPMENT 10588 10588 11948 8230 3718 1907460 1561452 173104 172904 2087927 2616346 912730 512000 16664 12788 37232 16240 26329 20992 3043650 3162126 3688 550 88838 0 92526 550 X 1209783 2084921 1741341 1076655 2951124 3161576 3043650 3162126 210452 0 X 0 1 X 0 0 X 906928 1462199 2973108 1368137 2003868 8714240 906928 1462199 2973108 1368137 2003868 8714240 6603286 2110954 204 410 683 1017 3528 5842 8720082 0.24210 0.21070 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 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. 0 1 0 0 0 0 0 0 0 0 0 PART II-B, LINE 1: AN EMPLOYEE SPENT LESS THAN 25 HOURS WRITING AN OP-ED THAT ADDRESSED A MINING MORATORIUM BILL. 37232 16240 20992 20992 X 2118220 0 2118220 -308 -308 2117912 1907768 308 308 1907460 0 1907460 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. ANNUAL GALA 32850 9643 23207 10002 14717 1 1300 1300 930 956 34150 9643 24507 10932 15673 26605 -2098 X 0 0 0 0 0 0 0 0 0 RICHARD M ESENBERG PRESIDENT AND TREASURER 280000 0 0 0 0 0 0 0 0 0 280000 0 0 0 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.