WISCONSIN INSTITUTE FOR LAW & LIBERTY INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- WISCONSIN INSTITUTE FOR LAW & LIBERTY INC (EIN 45-1606079)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-11-06
- IRS object ID
- 201733109349301978
- Schema version
- 2016v3.0
- 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 | 2017-11-06T16:58:00-06:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 391210538 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCRIBNER COHEN AND COMPANY SC CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 EAST MASON STREET SUITE 300 | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | 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 & | BusinessNameLine1Txt |
| Business Name Line2 | LIBERTY 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 | 2017-11-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KELLY K MILLER CPA | PreparerPersonNm |
| PTIN | P00562808 | PTIN |
| Phone | 4142711700 | PhoneNum |
| Preparation | 2017-11-02 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 67.52.13.242 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-11-02 | IPDt |
| IP Tm | 13:46:30 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | AFE4494545C901308C86F8F361740AD43D5E113F | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 7579473D681FFD27003B9408F5391A1F7CE3D632 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RICHARD M ESENBERG | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1139 E KNAPP STREET | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 532022828 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,401,915 | 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 | 14 | TotalEmployeeCnt |
| Total Volunteers | 5 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,973,108 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,362,699 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $27,470 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $22,499 | CYProgramServiceRevenueAmt |
| PY Investment Income | $683 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,017 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | -$7,338 | CYOtherRevenueAmt |
| PY Total Revenue | $3,001,261 | PYTotalRevenueAmt |
| CY Total Revenue | $1,378,877 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $288,838 | 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 | $848,899 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,225,236 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $5,006 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $14,005 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $104,937 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $166,896 | PYOtherExpensesAmt |
| CY Other Expenses | $360,657 | CYOtherExpensesAmt |
| PY Total Expenses | $1,309,639 | PYTotalExpensesAmt |
| CY Total Expenses | $1,599,898 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,691,622 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$221,021 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,368,483 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,043,650 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $196,338 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $92,526 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,172,145 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,951,124 | 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 | $384,458 | ExpenseAmt |
| Revenue | $22,499 | RevenueAmt |
| Desc | THE WISCONSIN INSTITUTE FOR LAW & LIBERTY IS DEDICATED TO THE PROMOTION OF FREE MARKETS, LIMITED GOVERNMENT, INDIVIDUAL LIBERTY, AND A ROBUST CIVIL SOCIETY THROUGH EDUCATION, LITIGATION AND PARTICIPATION IN PUBLIC DISCOURSE. AS A NON-PROFIT AND NON-PARTISAN ORGANIZATION, THE ORGANIZATION LITIGATES IN THE AREAS OF PROPERTY RIGHTS, THE FREEDOM TO EARN A LIVING, VOTING RIGHTS, REGULATION, TAXATION, SCHOOL CHOICE, AND RELIGIOUS FREEDOM. AS AN EDUCATION ORGANIZATION, THE ORGANIZATION STRIVES TO ADVANCE THE DEBATE CONCERNING LAW AND PUBLIC POLICY IN THESE AND OTHER AREAS.OTHER AREAS INCLUDE:OPEN RECORDS REQUESTS:WE HAVE ASSISTED MANY INDIVIDUALS AND ORGANIZATIONS WITH OPEN RECORDS REQUESTS. SUCH ASSISTANCE INCLUDES HELP DRAFTING REQUESTS, WRITING THREATENING LETTERS TO RECALCITRANT GOVERNMENT ENTITIES, AND PROVIDING ADVICE FOR WHAT DOCUMENTS TO REQUEST AND HOW TO REQUEST THEM. DEPUTY COUNSEL TOM KAMENICK BECAME A MEMBER OF THE WISCONSIN FREEDOM OF INFORMATION COUNCIL, AND PARTICIPATED IN THE COUNCIL'S SUNSHINE WEEK PANEL EVENT FOR THE MILWAUKEE PRESS CLUB.OCCUPATIONAL LICENSING:LIKE MANY OTHER STATES, WISCONSIN HAS SEVERELY RESTRICTED THE RIGHTS OF PERSONS TO ENTER CERTAIN TYPES OF PROFESSIONS AND START CERTAIN TYPES OF BUSINESSES. IN A SOCIETY CONCERNED WITH INCOME INEQUALITY, THIS IS A SIGNIFICANT BARRIER TO OPPORTUNITY. WE ARE WORKING WITH LIKE-MINDED GROUPS TO EXPLORE LEGAL AND POLICY APPROACHES TO THESE RESTRICTIONS. WE AUTHORED "FENCING OUT OPPORTUNITY" IN NOVEMBER 2016. THE STUDY EXPLORED THE COSTS OF OCCUPATIONAL LICENSING IN WISCONSIN AND HOW IT HAS GROWN IN THE LAST 20 YEARS.SOCIAL MEDIA:WE HAVE EXPANDED OUR SOCIAL MEDIA REACH WITH A GROWING TWITTER FOLLOWING AND A YOUTUBE CHANNEL. WE CONTINUE TO MAKE USE OF OUR WEBSITE'S BLOG AND OUR FACEBOOK PAGE. OUR ATTORNEYS HAVE BLOGGED ON VARIOUS TOPICS, INCLUDING OPEN RECORDS, SCHOOL CHOICE, EMINENT DOMAIN, EDUCATION POLICY, AND ECONOMIC LIBERTY. WE HAVE ADDED LINKS TO THOSE POSTS ON OUR FACEBOOK AND TWITTER ACCOUNTS, AS WELL AS USING THEM TO SHARE POSTS FROM LIKEMINDED INSTITUTIONS SUCH AS RIGHT WISCONSIN, THE GOLDWATER INSTITUTE AND THE INSTITUTE FOR JUSTICE.MEDIA & LEGISLATIVE APPEARANCES:MOST OF OUR ATTORNEYS, AND ESPECIALLY SO FOR OUR GENERAL COUNSEL, RICK ESENBERG, HAVE MADE MEDIA APPEARANCES TO DISCUSS TOPICS AS BROAD RANGING AS OUR LAWSUITS, RIGHT TO WORK, ACT 10, AND PROPOSED LOCAL ORDINANCES. THOSE APPEARANCES HAVE RANGED FROM LOCAL RADIO STATIONS AND NEWSPAPER ARTICLES TO STATEWIDE AND EVEN NATIONWIDE PROGRAMS. WE ARE FEATURED IN, AND CONTRIBUTE TO, OUTLETS SUCH AS THE WALL STREET JOURNAL, WASHINGTON POST, USA TODAY, US NEWS AND WORLD REPORT, PBS NEWS HOUR, WASHINGTON EXAMINER AND NATIONAL REVIEW ONLINE.STATE BOARD APPOINTMENTS:THREE OF OUR ATTORNEYS HAVE BEEN APPOINTED BY GOVERNOR SCOTT WALKER TO SERVE ON STATE BOARDS. CJ SZAFIR WAS APPOINTED TO THE WISCONSIN COUNCIL ON MENTAL HEALTH, WHICH ADVISES THE GOVERNOR, THE LEGISLATURE AND THE DEPARTMENT OF HEALTH SERVICES ON THE ALLOCATION OF MENTAL HEALTH BLOCK GRANT FUNDS. TOM KAMENICK WAS APPOINTED TO SERVE ON THE WISCONSIN COUNCIL ON LIBRARY AND NETWORK DEVELOPMENT, WHICH ADVISES THE SUPERINTENDENT, THE GOVERNOR, AND THE LEGISLATURE ON ISSUES RELATED TO THE 3,600+ LIBRARIES ACROSS THE STATE. BRIAN MCGRATH SERVES ON THE WISCONSIN REAL ESTATE EXAMINING BOARD, AND WAS APPOINTED TO THE NEW BERLIN TOURISM COMMISSION.MARQUETTE INTERNSHIPS, VOLUNTEER OPPORTUNITIES:WE HAVE BEEN APPROVED TO BE PART OF MARQUETTE LAW SCHOOL'S INTERNSHIP PROGRAM, WHEREBY STUDENTS EARN CREDITS FOR WORKING AS INTERNS IN NONPROFIT ORGANIZATIONS AND GOVERNMENT AGENCIES. WE ALSO HAVE ATTORNEYS, LAW STUDENTS, AND UNDERGRADUATE STUDENTS VOLUNTEER THEIR TIME TO HELP ON VARIOUS PROJECTS.CASES LITIGATED IN 2016 INCLUDE:MACHINISTS LOCAL LODGE 1061 V. WALKER:UNIONS PREDICTABLY FILED A LAWSUIT IN DANE COUNTY CHALLENGING WISCONSIN'S NEW RIGHT TO WORK LAW WITHIN DAYS OF ITS PASSAGE. WE PARTNERED AGAIN WITH THE NATIONAL RIGHT TO WORK LEGAL DEFENSE FOUNDATION TO DEFEND THE LAW BY FILING AN AMICUS BRIEF IN THE CIRCUIT COURT. THE COURT PERMITTED US TO ARGUE DURING THE HEARING, BUT RULED AGAINST US, DECLARING RIGHT TO WORK UNCONSTITUTIONAL. THAT JUDGE REFUSED TO STAY HIS RULING, BUT THE COURT OF APPEALS ACTED QUICKLY TO HALT IT AFTER THE STATE FILED A MOTION FOR AN EMERGENCY STAY AND WE FILED A SUPPORTING AMICUS BRIEF. THE CASE IS NOW ON APPEAL, AND WE HAVE AGAIN FILED AN AMICUS BRIEF SUPPORTING THE LAW.KRIST OIL V. BRANCEL:WISCONSIN LAW (KNOWN COMMONLY AS THE MINIMUM MARKUP LAW) FORBIDS MANUFACTURERS, WHOLESALERS, AND RETAILERS, WITH FEW EXCEPTIONS, FROM SELLING GOODS BEFORE SOME ARBITRARILY-DESIGNATED MEASURE OF "COSTS". WHAT'S MORE, FOR ALCOHOL, TOBACCO, AND GASOLINE, THE LAW ACTUALLY REQUIRES THEIR SALE AT A PERCENTAGE MARKED UP OVER "COST". THESE LAWS ARE BASED ON DISCREDITED ECONOMIC THEORIES CLAIMING THAT PROTECTING MERCHANTS FROM COMPETITION BENEFITS CONSUMERS. IN FACT, GUARANTEEING A PROFIT TO BUSINESSES ACTIVELY HARMS NOT ONLY CONSUMERS BUT THE ENTIRE MARKETPLACE. IN THE FACE OF LEGISLATIVE INACTION, WE FILED A LAWSUIT CHALLENGING THOSE LAWS.MILWAUKEE POLICE ASSOCIATION V. CITY OF MILWAUKEE:THE WISCONSIN LEGISLATURE PASSED A LAW BANNING MUNICIPALITIES AND SCHOOL DISTRICTS FROM PROHIBITING THEIR EMPLOYEES FROM LIVING OUTSIDE OF THEIR BORDERS. WHEN MILWAUKEE REFUSED TO ABIDE BY THE NEW LAW, IT WAS SUED BY ITS POLICE AND FIRE UNIONS. WILL FILED AN AMICUS BRIEF URGING THE SUPREME COURT TO TAKE THE CASE. THE COURT GRANTED THE PETITION, AND WILL FILED AN AMICUS BRIEF ON THE MERITS AS WELL. THE SUPREME COURT REVERSED THE COURT OF APPEALS, RULING THAT MILWAUKEE COULD NO LONGER ENFORCE ITS RESIDENCY REQUIREMENT.VOTERS WITH FACTS V. EAU CLAIRE:EAU CLAIRE IS USING TIF DISTRICTS TO HAND MILLIONS OF DOLLARS TO A PRIVATE DEVELOPER IN ORDER TO BUILD A NEW PERFORMING ARTS CENTER AND OTHER BUILDINGS IN ITS HISTORIC DOWNTOWN DISTRICT. BUT CITIES ARE FIRST SUPPOSED TO MAKE SURE THAT (1) THE AREA IS TRULY BLIGHTED, AND (2) DEVELOPMENT WOULDN'T HAPPEN IN THE AREA WITHOUT THE TIF DISTRICT. IN EAU CLAIRE, NEITHER OF THOSE TWO THINGS HAPPENED - THE GOVERNMENT OFFICIALS MERELY REACHED THOSE CONCLUSIONS WITHOUT ACTUALLY SEEING ANY EVIDENCE THAT THEY WERE TRUE. ON BEHALF OF VOTERS WITH FACTS, A GROUP OPPOSED TO THE PROJECT, AND DOZENS OF LOCAL PROPERTY TAXPAYERS, WE SUED TO CHALLENGE THE DISTRICT. THE CASE IS PENDING IN THE COURT OF APPEALS.MCADAMS V. MARQUETTE:JOHN MCADAMS IS A CONSERVATIVE PROFESSOR AT MARQUETTE UNIVERSITY, TEACHING POLITICAL SCIENCE. MARQUETTE HAS INDEFINITELY SUSPENDED HIM FOR BLOGGING ABOUT A GRADUATE INSTRUCTOR WHO TOLD AN UNDERGRADUATE HE COULD NOT EXPRESS HIS DISAPPROVAL OF GAY MARRIAGE IN HER CLASS. ON MCADAMS' BEHALF, WE SUED MARQUETTE, ALLEGING THAT IT BREACHED ITS EMPLOYMENT CONTRACT IN NUMEROUS WAYS. THE CASE IS SOON TO BE APPEALED.HIGHLAND MEMORIAL V. WISCONSIN:WISCONSIN HAS AN ARCANE LAW PROHIBITING CEMETERY OWNERS FROM HAVING ANY OWNERSHIP INTEREST IN A FUNERAL HOME. THE LAW EVEN PROHIBITS MERELY HAVING A FUNERAL HOME ON CEMETERY GROUNDS, EVEN IF IT WERE OWNED AND MANAGED BY A WHOLLY-SEPARATE COMPANY. THE LAW DATES FROM THE 1930S, AND WAS ENACTED AT THE URGING OF THE FUNERAL HOME LOBBY, WHO WERE FACING A NEW THREAT OF PRIVATELY-OWNED CEMETERIES OPENING FUNERAL HOMES TO INCREASE THEIR ATTRACTIVENESS TO POTENTIAL CUSTOMERS. THE LAW SERVES NO PURPOSE OTHER THAN TO PROTECT FUNERAL HOMES FROM COMPETITION. MOST OTHER STATES PERMIT SUCH "COMBINATION" FIRMS, WHICH OFFER CONSUMERS MORE CHOICES AND HELP KEEP PRICES DOWN. ON BEHALF OF HIGHLAND MEMORIAL PARK, WE SUED TO HAVE THIS IRRATIONAL LAW STRUCK DOWN. THE CIRCUIT COURT RULED AGAINST US, AND WE HAVE APPEALED.MILEWSKI V. TOWN OF DOVER:THE RIGHT OF CITIZENS TO REFUSE TO CONSENT TO A GOVERNMENTAL SEARCH OF THEIR OWN HOME IS A FUNDAMENTAL TENET OF THE FOURTH AMENDMENT. A COROLLARY TO THAT TENET IS THAT THE GOVERNMENT MAY NOT PUNISH YOU FOR REFUSING TO CONSENT TO A SEARCH. YET WISCONSIN LAW PERMITS MUNICIPALITIES TO DEMAND ENTRY INTO YOUR HOME IN ORDER TO INSPECT IT FOR TAX ASSESSMENT PURPOSES, AND IF YOU REFUSE, YOU FOREVER LOSE THE ABILITY TO APPEAL YOUR ASSESSMENT. WE FILED A LAWSUIT CHALLENGING BOTH THE CONSTITUTIONALITY OF THE LAW BANNING APPEALS AND THE APPRAISER'S UNFAIR ASSESSMENT, TAKING THE CASE TO THE WISCONSIN SUPREME COURT, WHERE IT IS CURRENTLY PENDING. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $678,286 | ExpenseAmt |
| Desc | EDUCATION REFORM PROJECT:THIS PROJECT REVOLVES AROUND EXPANDING PARENTAL AND SCHOOL AUTONOMY, DISRUPTING THE ENTRENCHED BUREAUCRACIES, AND PUSHING FOR POLICIES THAT MAKE STATE FUNDS FOLLOW THE STUDENT. IN SHORT, WE SEEK TO PROMOTE AND DEFEND EDUCATIONAL CHOICE. WE PURSUE THESE OBJECTIVES THROUGH CAREFUL STRATEGIC LITIGATION AND PUBLIC ADVOCACY, INCLUDING REPORTS AND PRESS RELEASES. CASES LITIGATED IN 2016 INCLUDE:S.W. V. SUPERINTENDENT TONY EVERS: WISCONSIN HAS A STATE LAW THAT PERMITS STUDENTS TO OPEN ENROLL OUT OF THEIR "RESIDENT" SCHOOL DISTRICT AND ATTEND ANOTHER PUBLIC SCHOOL. OUR INVESTIGATIONS HAVE DISCOVERED THAT SPECIAL NEEDS STUDENTS WITH DISABILITIES SUFFER SEVERE DISCRIMINATION IN THIS PROGRAM ON BOTH ENDS. FIRST, THE NON-RESIDENT DISTRICT CAN CREATE A "TWO-TRACK" SYSTEM WHERE THEY AGREE TO TAKE "REGULAR" STUDENTS THROUGH OPEN ENROLLMENT BUT REFUSE TO TAKE ANY STUDENTS WITH DISABILITIES. THE AMERICANS WITH DISABILITIES ACT DOES NOT PERMIT THIS SORT OF DISCRIMINATION, AND WILL HAS FILED A LAWSUIT ON BEHALF OF SEVERAL FAMILIES WHOSE CHILDREN WERE DENIED OPEN ENROLLMENT BECAUSE THEY ARE DISABLED.ST. AUGUSTINE SCHOOL V. FRIESS LAKE SCHOOL DISTRICT:ST. AUGUSTINE SCHOOL IS AN INDEPENDENT RELIGIOUS SCHOOL THAT ALIGNS ITS TEACHINGS TO THE CATHOLIC FAITH. DESPITE THE MILWAUKEE ARCHDIOCESE CONFIRMING IN WRITING TO THE DEPARTMENT OF PUBLIC INSTRUCTION THAT ST. AUGUSTINE IS NOT AFFILIATED WITH THE ARCHDIOCESE, THE DPI INSISTS ON CLASSIFYING ST. AUGUSTINE AS A "CATHOLIC" SCHOOL. BASED UPON THIS CLASSIFICATION, SUPERINTENDENT EVERS AND FRIESS LAKE DENIED ST. AUGUSTINE THE TRANSPORTATION ATTENDANCE AREA IT IS ENTITLED TO UNDER STATE LAW. IN TURN, THIS DENIES TRANSPORTATION RIGHTS TO THREE CHILDREN WHO LIVE IN THE FRIESS LAKE SCHOOL DISTRICT AND ATTEND ST. AUGUSTINE. WILL FILED A LAWSUIT AGAINST SUPERINTENDENT OF PUBLIC INSTRUCTION TONY EVERS AND FRIESS LAKE SCHOOL DISTRICT FOR UNCONSTITUTIONALLY TRYING TO DECIDE WHO OR WHAT IS "CATHOLIC." KRUEGER V. APPLETON AREA SCHOOL DISTRICT:THE APPLETON AREA SCHOOL DISTRICT CREATED A COMMITTEE TO REVIEW THE BOOK LIST FOR ITS 9TH GRADE ENGLISH CLASSES, BUT REFUSED TO ALLOW THE PUBLIC TO ATTEND THE COMMITTEE'S MEETINGS. WE FILED A LAWSUIT ALLEGING THAT THE DISTRICT'S ACTIONS VIOLATED THE OPEN MEETINGS LAW. WE TOOK THE CASE ALL THE WAY TO THE WISCONSIN SUPREME COURT, AND ARE AWAITING A RULING.DUNCAN V. NEVADA:NEVADA HAS BEEN ON THE FOREFRONT OF EDUCATION REFORM, BECOMING ONE OF THE FIRST STATES TO IMPLEMENT "EDUCATIONAL SAVINGS ACCOUNT" - TAX-FREE FUNDS THAT PARENTS CAN USE TO PAY FOR PRIMARY AND SECONDARY EDUCATIONAL SERVICES FROM A VARIETY OF PROVIDERS. PUBLIC TEACHER UNION SUPPORTERS FILED SUIT TO CHALLENGE THE ESAS, AND WILL FILED AN AMICUS BRIEF IN SUPPORT OF THE LAW ON BEHALF OF THE AMERICAN FEDERATION FOR CHILDREN, HISPANICS FOR SCHOOL CHOICE, SCHOOL CHOICE WISCONSIN, AND DR. PATRICK J. WOLF. THE NEVADA SUPREME COURT ULTIMATELY CONCLUDED THAT THE NEVADA LEGISLATURE COULD CREATE ESA'S WITHOUT VIOLATING THE STATE CONSTITUTION, ALTHOUGH IT HAD FAILED TO PROPERLY APPROPRIATE FUNDS FOR THE PROGRAM. REPORTS: "BANG FOR THE BUCK," JUNE 2016. NOT ALL PUBLIC SCHOOLS IN MILWAUKEE ARE CREATED EQUAL. THERE ARE TRADITIONAL MILWAUKEE PUBLIC SCHOOLS (MPS), EDUCATING 76% OF ALL CHILDREN IN MILWAUKEE. IN ADDITION, MILWAUKEE HAS PUBLIC CHARTER SCHOOLS THAT - USUALLY - HAVE LESS RED-TAPE THAN TRADITIONAL SCHOOLS, ALTHOUGH THEY ARE STILL "PUBLIC AND SUBJECT TO MANY OF THE LEGAL REQUIREMENTS IMPOSED ON PUBLIC SCHOOLS. OUR REPORT CALCULATES A RETURN ON INVESTMENT FOR TAXPAYER MONEY SPENT ON THE SCHOOLS RELATIVE TO THEIR ACADEMIC PERFORMANCE."BUSTING FOUR MORE MYTHS ABOUT SCHOOL CHOICE" MARCH 2016. AS THE WISCONSIN LEGISLATIVE SESSION COMES TO A CLOSE, IT IS TIME FOR ANOTHER EDITION OF WILL SCHOOL CHOICE "MYTH BUSTING." DURING THE SESSION, THERE HAS BEEN NO SHORTAGE OF EDUCATION TOPICS IN THE NEWS - FROM VOUCHER FUNDING TO THE U.S. JUSTICE DEPARTMENT'S INVESTIGATION OF THE MILWAUKEE SCHOOL CHOICE PROGRAM. UNFORTUNATELY, MORE OFTEN THAN NOT, THIS HAS RESULTED IN A DISTORTION AND TWISTING OF THE TRUTH. AS A RESULT, SOME MYTH BUSTING IS REQUIRED."UNDERTOLD STORIES OF ACT 10," APRIL 2016. AS WISCONSIN REACHES THE 5 YEAR ANNIVERSARY OF ACT 10, THE WISCONSIN INSTITUTE FOR LAW & LIBERTY (WILL) EXAMINED SCHOOL DISTRICTS ACROSS WISCONSIN TO DETERMINE HOW SUPERINTENDENTS ARE USING ACT 10 TO REFORM THE PUBLIC SCHOOLS. "THE IMPACT OF ACT 10 ON WISCONSIN'S EDUCATION WORKFORCE," JUNE 2016. THE PASSAGE AND IMPLEMENTATION OF ACT 10 - GOVERNOR WALKER'S SIGNATURE COLLECTIVE BARGAINING REFORM LAW - WAS ONE OF THE MOST CONTROVERSIAL EVENTS IN THE HISTORY OF WISCONSIN. OVER 100,000 PROTESTORS FILLED THE STATE CAPITOL, FEARFUL THAT PASSAGE OF THE LAW WOULD HAVE A DEVASTATING EFFECT ON THEIR LIVES. NEARLY 5 YEARS SINCE THE EFFECTIVE DATE OF ACT 10, JUNE 29, 2011, HAVE THESE FEARS BEEN REALIZED?"EDUCATION SAVINGS ACCOUNTS," JULY 2016. THE PURPOSE OF THIS REPORT IS THREEFOLD TO: DESCRIBE THE ESA CONCEPT AND ITS RATIONALE, SURVEY THE CURRENT STATUS OF ESAS IN THE UNITED STATES AND CONSIDER SOME OF THE MORE COMMON CRITICISMS; AND IDENTIFY CERTAIN ISSUES AND CHOICES THAT WILL CONFRONT POLICY MAKERS CONTEMPLATING A MOVE TO ESAS."STEM: GETTING BEYOND THE BUZZWORD," SEPTEMBER 2016. BASED UPON EXTENSIVE INTERVIEWS WITH SCHOOL LEADERS, THE REPORT TELLS THE STORY ABOUT WHY SCHOOLS ARE FOCUSING ON STEM, HOW SCHOOLS DEVELOP THEIR PROGRAMS, AND THE DIFFERENT WAYS THE STATE HAS ALLOWED STEM TO THRIVE. "THE ECONOMIC BENEFIT OF SCHOOL CHOICE IN MILWAUKEE," DECEMBER 2016. THE FISCAL IMPACT OF THE MPCP HAS LONG BEEN A SOURCE OF CONTENTION WITH THE CITY, MILWAUKEE PUBLIC SCHOOLS BOARD, AND THE STATE OF WISCONSIN. BUT THE DEBATE IS ALMOST ALWAYS SHORT-SIGHTED, NARROWLY FOCUSING ON ONE PIECE OF A MUCH BIGGER, MORE COMPLEX PUZZLE. IT NEGLECTS ANY DISCUSSION OF THE ECONOMIC BENEFIT OF SCHOOL CHOICE. THIS STUDY - THE FIRST OF ITS KIND IN MILWAUKEE - ATTEMPTS TO MONETIZE THE ECONOMIC IMPACT OF THE MILWAUKEE PARENTAL CHOICE PROGRAM OVER A 20 YEAR PERIOD. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $291,832 | ExpenseAmt |
| Desc | CENTER FOR COMPETITIVE FEDERALISM:THE CENTER ENGAGES IN STRATEGIC LITIGATION, PUBLIC EDUCATION AND THE DEVELOPMENT OF MODEL LEGISLATION TO ADVANCE AUTHENTIC CONSTITUTIONAL - OR "COMPETITIVE" - FEDERALISM.IN ITS FIRST YEAR, CCF HAS ISSUED THREE MAJOR POLICY REPORTS, FILED TWO AMICUS BRIEFS WITH THE UNITED STATES SUPREME COURT, ADVANCED MODEL LEGISLATION THROUGH THE ALEC PROCESS, FILED AN ORIGINAL ACTION IN WISCONSIN CIRCUIT COURT AGAINST A PROTECTIONIST BUTTER, SPOKEN TO NUMEROUS LIBERTY-MINDED GROUPS, INCLUDING THE FEDERALIST SOCIETY, AMERICANS FOR PROSPERITY, CPAC, AND AMERICAN MAJORITY, AND HAD COMMENTARY FEATURED IN NATIONAL REVIEW ONLINE AND THE FEDERALIST, AMONG OTHER OUTLETS.CASES LITIGATED IN 2016:IN RE G.G.:CCF FILED TWO AMICUS BRIEFS WITH THE U.S. SUPREME COURT IN A CASE ORIGINATING IN THE 4TH CIRCUIT. G.G. V. GLOUCESTER COUNTY SCHOOL BOARD INVOLVES A TRANSGENDER STUDENT THAT WAS NOT SATISFIED WITH THE ACCOMMODATIONS PROVIDED BY THE SCHOOL DISTRICT. SPECIFICALLY, THE STUDENT RELIED ON A "DEAR COLLEAGUE" LETTER GENERATED BY THE FEDERAL DEPARTMENTS OF EDUCATION AND JUSTICE. THE LETTER ADVISED SCHOOL DISTRICTS THAT A FAILURE TO ALLOW TRANSGENDER STUDENTS TO USE A BATHROOM OR CHANGING FACILITY OF THE STUDENT'S CHOICE WAS A VIOLATION OF TITLE IX.THE COURT OF APPEALS PROVIDED AUER DEFERENCE TO THE LETTER AND THEREFORE FOUND IN FAVOR OF THE STUDENT. THE SCHOOL BOARD APPEALED THE 4TH CIRCUIT DECISION TO THE SUPREME COURT. CCF FILED AN AMICUS BRIEF IN SUPPORT OF THE SCHOOL BOARD'S WRIT OF CERTIORARI IN SEPTEMBER. FOLLOWING THE COURT'S GRANT OF CERTIORARI, CCF THEN FILED AN AMICUS BRIEF ON THE MERITS IN JANUARY.SMITH, ET AL. V. BRANCEL:CCF BROUGHT AN ORIGINAL ACTION IN OZAUKEE COUNTY CIRCUIT COURT, CHALLENGING A 1953 WISCONSIN STATUTE THAT PREVENTS CERTAIN INTERNATIONALLY PRODUCED BUTTERS FROM BEING SOLD IN THE STATE. THE LAWSUIT WAS FILED (FITTINGLY) ON ST. PATRICK'S DAY AND IMMEDIATELY GENERATED SIGNIFICANT MEDIA ATTENTION. REPORTS:CCF HAS ISSUED THREE POLICY REPORTS IN ADDITION TO SEVERAL SUBSTANTIVE MEMORANDA REQUESTED BY KEY MOVEMENT STAKEHOLDERS.THE FIRST REPORT, WISCONSIN NOT WASHINGTON: UNLEASHING THE CREATIVE POTENTIAL OF A PURPLE STATE, WAS ISSUED ABOUT JULY 11, 2016. IT ARGUED:"IN A PURPLE STATE LIKE WISCONSIN [AS OPPOSED TO TEXAS], REFORMS SHOULD STRESS NOT JUST LIMITED GOVERNMENT BUT GOOD GOVERNMENT. THEY SHOULD BE NOT JUST PRO-BUSINESS BUT PRO-COMPETITION, CHAMPIONING BASIC HUMAN RIGHTS - SUCH AS THE RIGHT TO WORK, THE FREEDOM OF ASSOCIATION, AND THE FREEDOM OF CONTRACT. THEY SHOULD DEFEND WORKING FAMILIES FROM THE SPECIAL INTERESTS THAT HAVE CAPTURED AMERICAN GOVERNMENT IN THE LAST CENTURY."QUICKLY FOLLOWING ON THE HEELS OF ITS FIRST REPORT, CCF ISSUED ITS SECOND REPORT, SHINING A LIGHT ON COERCION IN FEDERAL "ASSISTANCE" TO STATES, A MODEL POLICY FOR RESISTING FEDERAL COERCION. THE REPORT SUGGESTS THAT CASES SUCH AS SOUTH DAKOTA V. DOLE AND NFIB V. SEBELIUS PROVIDE A VERY USEFUL FRAMEWORK FOR DEFINING CONDITIONAL SPENDING GRANTS.CCF ISSUED ITS THIRD REPORT AGAIN IN CONJUNCTION WITH ITS ATTENDANCE AT ALEC'S DECEMBER STATES & NATION POLICY SUMMIT IN WASHINGTON D.C. THERE, IT RELEASED A COMMON CAUSE: UNITING THE STATES AGAINST FEDERAL OVERREACH, WHICH WAS PRESENTED TO BOTH TASK FORCES OF THE FEDERALISM AND INTERNATIONAL RELATIONS GROUPS. THE REPORT SUGGESTED SEVEN SPECIFIC PROPOSALS, ALL OF WHICH CENTERED ON THE MOST PROMISING AREA FOR SAVING FEDERALISM - THE STATES.IT RECOMMENDED (1) STATES CALL ON CONGRESSIONAL DELEGATIONS TO BE MORE MINDFUL OF THE COERCIVE IMPACT OF "COOPERATIVE FEDERALISM" PROGRAMS, (2) STATES FACILITATE STRATEGIC LITIGATION BY ATTORNEYS GENERAL, (3) ENACTING TRANSPARENCY MEASURES, ON BOTH THE FISCAL AND REGULATORY SIDE, (4) IMPLEMENTING MEASURES REQUIRING THE APPROVAL OF THE STATE LEGISLATURE BEFORE A STATE AGENCY MAY ENACT A REGULATION PURSUANT TO FEDERAL DIRECTIVES, (5) BEGINNING THE CORRESPONDENCE SUGGESTED BY JAMES MADISON IN FEDERALIST NO. 46, AND (6) STATES PLEDGE TO CALL ON CONGRESS TO CONVENE A CONVENTION OF STATES UNDER ARTICLE V OF THE CONSTITUTION, FOR THE PURPOSE OF REVIVING SOME OF THE CONSTITUTION'S LIMITS ON THE FEDERAL POWER TO SPEND AND REGULATE. ATTACHED TO THE REPORT WAS A MODEL DECLARATION OF STATES FOR THE PROTECTION OF THE CONSTITUTION. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,354,576 | 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 | 6 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 14 | 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 |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WISCONSIN INSTITUTE FOR LAW & LIBERTY INC | 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 | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| RICHARD M ESENBERG | |||||||
| PRESIDENT AND TREASURER | 40.00 | Yes (X) | Yes (X) | Yes (X) | $253,574 | $0 | $54,179 |
| 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 | ||
| STACY A STUECK | |||||||
| SECRETARY | 40.00 | Yes (X) | $80,000 | $0 | $22,212 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $333,574 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $76,391 | 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 | $9,690 | FundraisingAmt |
| All Other Contributions | $1,353,009 | AllOtherContributionsAmt |
| Total Contributions | $1,362,699 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STATUTORY FEES | 544110 | $20,522 | $20,522 |
| REIMBURSED CASE COST | 544110 | $1,977 | $1,977 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $22,499 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,017 | TotalRevenueColumnAmt |
| Exclusion | $1,017 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $15,700 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $9,690 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $23,038 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$7,338 | TotalRevenueColumnAmt |
| Exclusion | -$7,338 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,378,877 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $22,499 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$6,321 | 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 | $409,965 | TotalAmt |
| Program Services | $276,809 | ProgramServicesAmt |
| Management And General | $102,380 | ManagementAndGeneralAmt |
| Fundraising | $30,776 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $575,716 | TotalAmt |
| Program Services | $536,529 | ProgramServicesAmt |
| Fundraising | $39,187 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,124 | TotalAmt |
| Program Services | $50,205 | ProgramServicesAmt |
| Fundraising | $3,919 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,615 | TotalAmt |
| Program Services | $112,702 | ProgramServicesAmt |
| Management And General | $744 | ManagementAndGeneralAmt |
| Fundraising | $6,169 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,816 | TotalAmt |
| Program Services | $56,093 | ProgramServicesAmt |
| Management And General | $5,255 | ManagementAndGeneralAmt |
| Fundraising | $4,468 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,150 | TotalAmt |
| Management And General | $1,150 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,634 | TotalAmt |
| Management And General | $10,634 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,005 | TotalAmt |
| Fundraising | $14,005 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $178,439 | TotalAmt |
| Program Services | $177,151 | ProgramServicesAmt |
| Management And General | $1,288 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $243 | TotalAmt |
| Management And General | $243 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,959 | TotalAmt |
| Program Services | $2,633 | ProgramServicesAmt |
| Management And General | $1,419 | ManagementAndGeneralAmt |
| Fundraising | $3,907 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,796 | TotalAmt |
| Management And General | $2,796 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,609 | TotalAmt |
| Program Services | $36,548 | ProgramServicesAmt |
| Management And General | $2,187 | ManagementAndGeneralAmt |
| Fundraising | $1,874 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,766 | TotalAmt |
| Program Services | $27,474 | ProgramServicesAmt |
| Fundraising | $292 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,992 | TotalAmt |
| Program Services | $7,992 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,473 | TotalAmt |
| Program Services | $6,736 | ProgramServicesAmt |
| Management And General | $397 | ManagementAndGeneralAmt |
| Fundraising | $340 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,288 | TotalAmt |
| Program Services | $5,192 | ProgramServicesAmt |
| Management And General | $3,096 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| PUBLIC OUTREACH | $23,161 | $23,161 |
| MEMBERSHIP AND DUES | $12,386 | $12,386 |
| SUBSCRIPTIONS AND REFER | $10,437 | $10,437 |
| CASE COSTS | $10,003 | $10,003 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,321 | TotalAmt |
| Program Services | $2,525 | ProgramServicesAmt |
| Management And General | $8,796 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,599,898 | TotalAmt |
| Program Services | $1,354,576 | ProgramServicesAmt |
| Management And General | $140,385 | ManagementAndGeneralAmt |
| Fundraising | $104,937 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,012,887 | BOYAmt |
| EOY | $2,087,927 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,320,797 | BOYAmt |
| EOY | $912,730 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,037 | BOYAmt |
| EOY | $16,664 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $37,710 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $11,381 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,762 | BOYAmt |
| EOY | $26,329 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,368,483 | BOYAmt |
| EOY | $3,043,650 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,500 | BOYAmt |
| EOY | $3,688 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $188,838 | BOYAmt |
| EOY | $88,838 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $196,338 | BOYAmt |
| EOY | $92,526 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,190,122 | BOYAmt |
| EOY | $1,209,783 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,982,023 | BOYAmt |
| EOY | $1,741,341 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,172,145 | BOYAmt |
| EOY | $2,951,124 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,368,483 | BOYAmt |
| EOY | $3,043,650 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$221,021 | 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 | $653,128 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $906,928 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,462,199 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,973,108 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,368,137 | CurrentTaxYearAmt |
| Total | $7,363,500 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $653,128 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $906,928 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,462,199 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,973,108 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,368,137 | CurrentTaxYearAmt |
| Total | $7,363,500 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $5,811,687 | SubstantialContributorsTotAmt |
| Public Support Total170 | $1,551,813 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $247 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $204 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $410 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $683 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,017 | CurrentTaxYearAmt |
| Total | $2,561 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $7,366,061 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $241,166 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.21070 | PublicSupportCY170Pct |
| Public Support PY170 | 0.16380 | PublicSupportPY170Pct |
| Ten Pct Facts Crcmstncs Test CY | Yes (X) | TenPctFactsCrcmstncsTestCYInd |
| Facts And Circumstances Test | WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. IS A PUBLICLY SUPPORTED ORGANIZATION BASED ON THE FOLLOWING FACTS AND CIRCUMSTANCES:1. PERCENTAGE OF FINANCIAL SUPPORT: FOR THE CALENDAR YEAR ENDED 2016, OUR PUBLIC SUPPORT PERCENTAGE WAS 21.07%, 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 - PUBLIC 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 WILL. 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
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | Yes (1) | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (1) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $500 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | 0 | OtherActivitiesInd |
| Total Lobbying Expenditures | $500 | 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 | WE PROVIDED ADVICE TO CERTAIN GROUPS REGARDING THEIR LEGISLATIVE AGENDA. WE PREPARED MODEL LEGISLATION REGARDING COERCIVE FEDERAL GRANTS AND SPENT A SHORT PERIOD OF TIME (PROBABLY LESS THAN ONE HOUR) DISCUSSING THIS WITH LEGISLATIVE STAFF. WE ESTIMATE THAT THE TIME SPENT ON THESE ACTIVITIES WAS LESS THAN 50 HOURS. | ExplanationTxt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $37,710 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,381 | DepreciationAmt |
| Book Value | $26,329 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $26,329 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,378,877 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,378,877 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,378,877 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,599,898 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,599,898 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,599,898 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | WISCONSIN INSTITUTE FOR LAW & LIBERTY DID NOT HAVE UNRECOGNIZED TAX BENEFITS AS OF DECEMBER 31, 2016 AND 2015 AND DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT 12 MONTHS. THE ORGANIZATION WOULD RECOGNIZE ANY 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, 2016 AND 2015, THE ORGANIZATION HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | 5TH ANNIVERSARY EVENT | Event1Nm |
| Gross Receipts Event1 | $25,390 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $9,690 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $15,700 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $16,799 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $6,239 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $25,390 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $9,690 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $15,700 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $16,799 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $6,239 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $23,038 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$7,338 | 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 | $253,574 | 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 | $25,200 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $28,979 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $307,753 | 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 (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, LINE 4A, DESCRIPTION OF PROGRAM SERVICE: | GERHARD V. GREEN BAY: FEES SOUGHT AND RECOVERED IN 2016: $18,768 WE REPRESENTED A COUPLE IN GREEN BAY WHOSE BEAUTIFUL NATURAL LANDSCAPED YARD WAS DESTROYED BY THE CITY WITHOUT PROPER NOTICE AFTER A NEIGHBOR COMPLAINED THAT IT WAS "UNSIGHTLY," A VAGUE TERM THAT PURPORTEDLY ALLOWS LOCAL GOVERNMENT OFFICIALS TO ENTER PRIVATE LAND AND DESTROY PRIVATE PROPERTY. WHEN THE CITY REFUSED TO EVEN NEGOTIATE THE GERHARDS' CLAIM, WE SUED IN FEDERAL COURT. AFTER DISCOVERY, THE CITY AGREED TO PAY THE GERHARDS DAMAGES AND ATTORNEY FEES IN SETTLEMENT. RESOLVED CASES: KITTLE V. JEFFERSON COUNTY SHERIFF'S DEPARTMENT: LITIGATED IN 2015. FEES SOUGHT AND RECOVERED IN 2016: $1,754 ALL AROUND WISCONSIN OVER THE PAST COUPLE YEARS, MANY (BUT NOT ALL) POLICE AND SHERIFF'S DEPARTMENTS HAVE STARTED REDACTING BASIC INFORMATION FROM CITATIONS AND REPORTS, THE INFORMATION PEOPLE WANT TO KNOW MOST - THE IDENTITY OF THE MISCREANT ABOUT WHOM THE REPORT OR CITATION WAS WRITTEN. WHY? BECAUSE THAT INFORMATION IS USUALLY EITHER OBTAINED FROM OR VERIFIED BY THE DOT DRIVERS' DATABASE, AND THEY THINK THEY WILL GET IN TROUBLE IF THEY SHARE THAT INFORMATION. BUT THAT POLICY IS AN OVERREACTION TO A SEVENTH CIRCUIT CASE THAT HELD A VILLAGE IN ILLINOIS HAD "DISCLOSED" IDENTIFYING INFORMATION IN VIOLATION OF THE DRIVER'S PRIVACY PROTECTION ACT, A LAW ENACTED IN THE 90'S TO PREVENT DMV'S FROM SELLING DRIVER INFORMATION AND STALKERS FROM LEARNING WHERE TARGETS LIVED THROUGH MOTOR VEHICLE RECORDS. BUT THAT CASE WAS NOT AN OPEN RECORDS REQUEST CASE, AND THE COURT DID NOT CONSIDER ANY OF THE 14 EXCEPTIONS THAT PERMIT THE GOVERNMENT TO DISCLOSE SUCH INFORMATION. ONE EXCEPTION IS IN CARRYING OUT ANY DUTY IMPOSED BY LAW, AND RESPONDING TO OPEN RECORDS REQUESTS IS A DUTY IMPOSED BY LAW; THEREFORE, THE DPPA SHOULD NOT REQUIRE REDACTION OF RECORDS. ON BEHALF OF A REPORTER AT WISCONSIN REPORTER, M.D. KITTLE, WE BROUGHT A LAWSUIT AGAINST THE JEFFERSON COUNTY SHERIFF'S DEPARTMENT FOR REDACTING RECORDS AND CLAIMING THE DPPA REQUIRES IT. THE CASE SETTLED WHEN THE SHERIFF'S DEPARTMENT AGREED TO TURN OVER UNREDACTED RECORDS AND PAY WILL'S ATTORNEY FEES. |
| 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 HOURS. 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 177,151. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 177,151. RETIREMENT ACCT EXPENSES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,288. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,288. |
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