WISCONSIN INSTITUTE FOR LAW & LIBERTY INC: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- WISCONSIN INSTITUTE FOR LAW & LIBERTY INC (EIN 45-1606079)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-08-15
- IRS object ID
- 201632289349302513
- Schema version
- 2015v2.1
- 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 | 2016-08-15T10:27:26-05:00 | ReturnTs |
| Tax Period End | 2015-12-31 | 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 | 2015-01-01 | 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 | 2016-08-12 | 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 | 2016-08-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2016-12-15 16:53:06Z | 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 | $3,001,261 | 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 | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 9 | TotalEmployeeCnt |
| Total Volunteers | 1 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,462,199 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,973,108 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $149,089 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $27,470 | CYProgramServiceRevenueAmt |
| PY Investment Income | $410 | PYInvestmentIncomeAmt |
| CY Investment Income | $683 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,611,698 | PYTotalRevenueAmt |
| CY Total Revenue | $3,001,261 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $288,838 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $697,929 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $848,899 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $3,798 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $5,006 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $42,983 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $89,981 | PYOtherExpensesAmt |
| CY Other Expenses | $166,896 | CYOtherExpensesAmt |
| PY Total Expenses | $791,708 | PYTotalExpensesAmt |
| CY Total Expenses | $1,309,639 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $819,990 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,691,622 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,480,523 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,368,483 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $196,338 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,480,523 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,172,145 | 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 | $421,225 | ExpenseAmt |
| Revenue | $27,470 | RevenueAmt |
| Desc | 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 TRAVELED AROUND THE STATE FOR THE OPEN GOVERNMENT ROAD SHOW, PARTNERING WITH OTHER OPEN GOVERNMENT ADVOCATES TO GIVE A PRESENTATION AND TAKE QUESTIONS ON GOVERNMENT LAW IN 8 CITIES. 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. SOCIAL MEDIA:SINCE THE LAST REPORT, WE HAVE EXPANDED OUR SOCIAL MEDIA REACH WITH A GROWING TWITTER FOLLOWING AND A RECENT YOUTUBE CHANNEL. WE CONTINUE TO MAKE USE OF OUR WEBSITE'S BLOG AND OUR FACEBOOK PAGE. ALL OF 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, PROPOSED LOCAL ORDINANCES, SUPREME COURT ELECTIONS, STATE NULLIFICATION, AFFIRMATIVE ACTION, THE RULE OF LAW, AND THE "FAST & FURIOUS" SCANDAL. 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. RICK ESENBERG AND VICE PRESIDENT OF POLICY AND DEPUTY COUNSEL CJ SZAFIR HAVE ALSO TESTIFIED BEFORE WISCONSIN LEGISLATIVE HEARINGS ON VARIOUS PROPOSED BILLS.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 WAS APPOINTED TO THE WISCONSIN REAL ESTATE EXAMINING BOARD, WHICH ADVISES THE SECRETARY OF SAFETY AND PROFESSIONAL SERVICES ON MATTERS RELATING TO THE REAL ESTATE PRACTICE AND CONDUCTS PUBLIC HEARINGS ON THE PRACTICE. 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 HAVE ALSO ATTORNEYS, LAW STUDENTS, AND UNDERGRADUATE STUDENTS VOLUNTEER THEIR TIME TO HELP ON VARIOUS PROJECTS.CASES LITIGATED IN 2015 INCLUDE:NEW AND PENDING CASES: 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.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. THE CIRCUIT COURT RIGHTLY CONCLUDED THAT MILWAUKEE HAD TO FOLLOW THE LAW, BUT THE COURT OF APPEALS REVERSED. THE COURT OF APPEALS UNCONVINCINGLY CONCLUDED THAT THE STATE HAD NO INTEREST IN BANNING DISCRIMINATION AGAINST PEOPLE BASED ON WHERE THEY LIVE, AND WORSE, THAT THE LAW DID NOT APPLY UNIFORMLY TO EVERY MUNICIPALITY, DESPITE THE PLAIN LANGUAGE IN THE LAW SAYING THAT IT DID. THE COURT CONCLUDED THAT THE LAW "AFFECTED" MUNICIPALITIES DIFFERENTLY, AND THEREFORE WAS NOT UNIFORM. 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. TIF DISTRICTS HAVE BECOME THE FAVORITE TOOL OF CRONY CAPITALISTS TO PAY OFF WELL-CONNECTED BUSINESS OWNERS WHILE MAKING IT "LOOK LIKE TAXES AREN'T BEING SPENT. TIF DISTRICTS WERE CREATED BY THE LEGISLATURE TO PERMIT CITIES TO DEAL WITH TRULY RUN-DOWN DUMPS BY PERMITTING THOSE CITIES TO BORROW AGAINST THE GROWTH IN TAX REVENUE THAT DEVELOPMENT OF SUCH BLIGHTED AREAS WOULD BRING. 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 CIRCUIT COURT DISMISSED OUR CASE, RULING THAT TAXPAYERS DO NOT HAVE STANDING TO CHALLENGE THE ILLEGAL EXPENDITURE OF TAX FUNDS, WHICH FLIES IN THE FACE OF OVER A HUNDRED YEARS OF PRECEDENT. WE APPEALED AND EXPECT THE COURT OF APPEALS TO REVERSE, PERMITTING OUR CHALLENGE TO PROCEED. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $407,229 | ExpenseAmt |
| Desc | EDUCATION PROJECT:WILL'S EDUCATION PROJECT IS HEADED BY VICE PRESIDENT FOR POLICY AND DEPUTY COUNSEL CJ SZAFIR. 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. FINDING BUILDINGS FOR SCHOOL CHOICE:WE HAVE USED LITIGATION AND LEGAL COUNSEL TO REMOVE OBSTACLES TO PARENTAL CHOICE AND EDUCATIONAL INNOVATION IN A VARIETY OF AREAS INCLUDING SERVICES TO CHILDREN WITH SPECIAL NEEDS, TRANSPORTATION, FACILITIES AND THE IMPOSITION OF IMPROPER REGULATORY BURDENS. FOR EXAMPLE, WILL HAS BEEN INVESTIGATING THE CONTROVERSY SURROUNDING THE LARGE NUMBER OF EMPTY MILWAUKEE PUBLIC SCHOOLS BUILDINGS. THESE BUILDINGS, WHICH ARE TECHNICALLY OWNED BY THE CITY OF MILWAUKEE, HAVE COST TAXPAYERS MILLIONS IN UPKEEP, AND SEVERAL CHOICE SCHOOLS HAVE EXPRESSED INTEREST IN PURCHASING SOME OF THEM, BUT MPS REFUSES. WILL'S INVESTIGATION HAS BROUGHT SEVERAL STORIES TO LIGHT THAT OBTAINED SUBSTANTIAL COVERAGE IN LOCAL MEDIA. THESE REPORTS WERE USED BY LEGISLATORS TO REFORM THE LAW, FORCING THE CITY TO SELL THE BUILDINGS. UNFORTUNATELY, THE CITY IS STILL PLAYING GAMES, REFUSING TO COOPERATE WITH CHARTER AND CHOICE SCHOOLS, SO WILL STANDS READY TO FILE LITIGATION IF NEED BE. CASES LITIGATED IN 2015 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. MOTIONS FOR SUMMARY JUDGMENT ARE PENDING.KRUEGER V. APPLETON AREA SCHOOL DISTRICT:A GROUP OF APPLETON PARENTS SOUGHT TO CREATE AN ALTERNATIVE READING LIST FOR 9TH GRADE ENGLISH, INCLUDING ONLY BOOKS AT THE 9TH GRADE LEVEL WITH NO OBSCENITIES OR SEXUALIZED CONTENT. THE ULTIMATE SELECTION OF THE BOOKS IS THE STATUTORY RESPONSIBILITY OF THE BOARD, BUT IN THIS CASE IT WAS DELEGATED TO A COMMITTEE OF TEACHERS AND STAFF. THE COMMITTEE MEETINGS WERE NOT OPEN TO THE PUBLIC AND THE INTERESTED PARENTS WERE NOT ALLOWED TO ATTEND THE MEETINGS. WE FILED A LAWSUIT ALLEGING THAT THE LAW REQUIRES SUCH COMMITTEES TO FOLLOW THE OPEN MEETINGS LAW. THIS CASE HAS A REASONABLE CHANCE OF MAKING IT TO THE SUPREME COURT BECAUSE NO EXISTING CASES ADDRESS THIS FACT PATTERN, WHICH IS REPEATED AROUND THE STATE ON A REGULAR BASIS AS SCHOOL DISTRICTS UPDATE CURRICULA AND READING LISTS.THE COURT RULED THAT AASD HAD NOT VIOLATED THE OPEN MEETINGS LAW, CONCLUDING ERRONEOUSLY THAT THE COMMITTEE WAS A "TEACHER WORK GROUP AND NOT A BODY CREATED BY RULE OR ORDER, AND THE COURT OF APPEALS UPHELD THAT DECISION. WE HAVE ASKED THE WISCONSIN SUPREME COURT TO REVIEW THE CASE.OTHER REPORTS AND PUBLICATIONS:KIDS IN CRISIS, COBWEBS IN CLASSROOMS, RICK ESENBERG, CJ SZAFIR, AND MARTY LUEKEN. JANUARY 12, 2015. BY COMPARING MPS' BUILDING CAPACITY INFORMATION TO THE MOST RECENT SCHOOL ENROLLMENT, WE WERE ABLE TO DRAW CONCLUSIONS ON MPS' UNDERUTILIZED SCHOOLS. OUR DATA SHOWS THAT, AMONG OTHER THINGS, THERE ARE CURRENTLY 27 MPS SCHOOLS OPERATING AT OR BELOW 60% CAPACITY AND THESE UNDERUTILIZED SCHOOLS ARE LOWER PERFORMING THAN THE REST OF MPS SCHOOLS. APPLES-TO-ORANGES, WISCONSIN INSTITUTE FOR LAW & LIBERTY, FEBRUARY 9, 2015. THIS REPORT SHOWS HOW TO MAKE BETTER COMPARISONS OF SCHOOLS USING WKCE TEST SCORE DATA BY TAKING INTO ACCOUNT SCHOOLS DIFFERENCES, SUCH AS RELIGIOUS AFFILIATION, NUMBER OF LOW-INCOME STUDENTS, AND NUMBER OF BLACK STUDENTS. DIMINISHING RETURNS IN K-12 EDUCATION, MARTY LUEKEN, RICK ESENBERG, AND CJ SZAFIR. APRIL 2, 2015. OUR REPORT ANALYZES THE EFFECTIVENESS OF INCREASED GOVERNMENT SPENDING ON THE K-12 PUBLIC SCHOOL SYSTEM IN WISCONSIN. WE SHOW THAT, CONTRARY TO WIDELY HELD ASSUMPTIONS, WISCONSIN PUBLIC SCHOOLS ARE "AVERAGE" BY INTERNATIONAL BENCHMARKS WHILE SPENDING SIGNIFICANTLY MORE THAN THE AVERAGE AMONG OECD NATIONS. OUR ECONOMIC REGRESSION ANALYSIS SHOWS THAT, OVER A 5-7 YEAR PERIOD, INCREASED GOVERNMENT SPENDING IN WISCONSIN SCHOOL DISTRICTS HAD NO SIGNIFICANT IMPACT ON STUDENT OUTCOMES - GRADUATION RATES, WKCE TEST SCORES, ACT TEST SCORES, AND COLLEGE READINESS TEST SCORES. GROWTH AND GAPS, WISCONSIN INSTITUTE FOR LAW & LIBERTY. MAY 15, 2015. FOR YEARS, LEGISLATORS HAVE PRIORITIZED TRADITIONAL PUBLIC SCHOOLS, WHICH TEND TO BE ONE-SIZED-FITS-ALL, OVER INDEPENDENT PUBLIC CHARTER SCHOOLS. WE CONDUCTED AN ECONOMETRIC ANALYSIS TO EVALUATE HOW ALL WISCONSIN PUBLIC CHARTER SCHOOLS COMPARED TO TRADITIONAL PUBLIC SCHOOLS THROUGHOUT THE STATE. WE COMPARED SCHOOLS' STUDENT GROWTH AND ACHIEVEMENT GAP SCORES. THE COST TO SCHOOL DISTRICTS DUE TO WISCONSIN'S PREVAILING WAGE LAW, RICK ESENBERG, MARTY LUEKEN, AND CJ SZAFIR. MAY 20, 2015. SCHOOL DISTRICTS HAVE DECRIED GOVERNOR WALKER'S PROPOSED REDUCTIONS IN ANTICIPATED STATE AID. WHILE IT NOW APPEARS THAT THESE DEFERRED INCREASES WILL BE REINSTATED, THE CONTROVERSY IS INSTRUCTIVE ON ANOTHER PENDING REFORM. THERE EXISTS AN ANTIQUATED, VERY COSTLY MANDATE THAT FORCES SCHOOL DISTRICTS TO PAY ABOVE MARKET WAGES FOR THEIR CONSTRUCTION PROJECTS. THIS IS KNOWN AS THE PREVAILING WAGE LAWS. REFORM WOULD MAKE MUCH MORE MONEY AVAILABLE FOR EDUCATION. IN THIS PAPER, WE GIVE EXAMPLES FOR HOW MUCH IT MIGHT SAVE PARTICULAR SCHOOL DISTRICTS. WILL EXPANSION OF SCHOOL CHOICE MAKE PUBLIC SCHOOL DISTRICTS WORSE OFF? WISCONSIN INSTITUTE FOR LAW & LIBERTY, JUNE 12, 2015. THE RECENTLY APPROVED JOINT FINANCE COMMITTEE K-12 EDUCATION OMNIBUS MOTION GREATLY EXPANDS THE STATEWIDE PARENTAL CHOICE PROGRAM BY REMOVING THE CURRENT ENROLLMENT CAP. AT FIRST, NO MORE THAN 1% OF STUDENTS IN A SCHOOL DISTRICT CAN RECEIVE A VOUCHER, BUT THIS LIMIT WILL BE INCREASED EVERY YEAR AND COMPLETELY ELIMINATED BY 2019-2020. SOME SUPERINTENDENTS AND ADVOCATES ACROSS WISCONSIN HAVE SOUNDED THE ALARM, EXPRESSING CONCERNS THAT THIS EXPANSION WILL DEVASTATE THE FINANCES OF TRADITIONAL PUBLIC SCHOOLS. ARE THEIR CLAIMS TRUE? BUSTING SIX MYTHS ABOUT SCHOOL CHOICE, JULY 24, 2015. TOO OFTEN, OPPONENTS OF SCHOOL CHOICE - INCLUDING SCHOLARS - OFTEN MAKE ARGUMENTS AGAINST CHOICE WITHOUT SUPPLYING ANY EVIDENCE TO SUPPORT THEIR CLAIMS (E.G. HERE, HERE, AND HERE). UNFORTUNATELY, SUCH MISCONCEPTIONS ARE RAMPANT, NECESSITATING, FROM TIME TO TIME, A LITTLE MYTHBUSTING IN ORDER TO KEEP THE DISCUSSION HONEST. WE PRESENT 5 MYTHS AND MISCONCEPTIONS ABOUT SCHOOL CHOICE IN WISCONSIN - ALONG WITH EVIDENCE TO SHOW WHY THEY ARE WRONG WHY THE STATE OF WISCONSIN FORCED COCA-COLA TO SELL TO PEPSI, RICK ESENBERG, CJ SZAFIR, AND ELENA RAMLOW, AUGUST 12, 2015. REPORT EXPLAINS HOW NEW SURPLUS PROPERTIES LAW WORKS AND, THROUGH INTERVIEWS AND OPEN RECORDS REQUESTS, EXPLAINS WHY THE STATE WAS NECESSARY TO INTERVENE. FOR YEARS, PRIVATE AND CHARTER SCHOOLS HAVE WANTED TO PURCHASE VACANT MPS BUILDINGS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $297,296 | ExpenseAmt |
| Grant | $288,838 | GrantAmt |
| 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 - A SYSTEM IN WHICH THE AUTHORITY OF BOTH THE STATES AND FEDERAL GOVERNMENT IS CAREFULLY DELINEATED AND CIRCUMSCRIBED AND WHICH IS INFORMED BY THE NEED TO PROTECT THE LIBERTY OF PERSONS AND NOT THE PREROGATIVES OF GOVERNMENT. ALTHOUGH THE CENTER WOULD BE BASED IN MILWAUKEE, THE SCOPE OF ITS ACTIVITIES WILL BE NATIONAL. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,125,750 | 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 | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | 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 | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 9 | 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 | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | 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 (5 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) | $228,000 | $0 | $54,156 |
| 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 | ||
| STACY A STUECK | |||||||
| SECRETARY | 40.00 | Yes (X) | $72,500 | $0 | $22,619 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $300,500 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $76,775 | 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 |
| All Other Contributions | $2,973,108 | AllOtherContributionsAmt |
| Total Contributions | $2,973,108 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STATUTORY FEES | 541100 | $23,817 | $23,817 |
| REIMBURSED CASE COST | 541100 | $3,653 | $3,653 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $27,470 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $683 | TotalRevenueColumnAmt |
| Exclusion | $683 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,001,261 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $27,470 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $683 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $288,838 | TotalAmt |
| Program Services | $288,838 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $377,276 | TotalAmt |
| Program Services | $249,665 | ProgramServicesAmt |
| Management And General | $99,395 | ManagementAndGeneralAmt |
| Fundraising | $28,216 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $317,129 | TotalAmt |
| Program Services | $317,129 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,727 | TotalAmt |
| Program Services | $28,727 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,646 | TotalAmt |
| Program Services | $82,646 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,121 | TotalAmt |
| Program Services | $36,870 | ProgramServicesAmt |
| Management And General | $5,155 | ManagementAndGeneralAmt |
| Fundraising | $1,096 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,054 | TotalAmt |
| Management And General | $1,054 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,665 | TotalAmt |
| Management And General | $9,665 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,006 | TotalAmt |
| Fundraising | $5,006 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,907 | TotalAmt |
| Program Services | $46,963 | ProgramServicesAmt |
| Management And General | $1,944 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,000 | TotalAmt |
| Management And General | $8,000 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,818 | TotalAmt |
| Program Services | $660 | ProgramServicesAmt |
| Management And General | $2,158 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,748 | TotalAmt |
| Management And General | $1,748 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,322 | TotalAmt |
| Program Services | $26,552 | ProgramServicesAmt |
| Management And General | $2,444 | ManagementAndGeneralAmt |
| Fundraising | $326 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,100 | TotalAmt |
| Program Services | $7,079 | ProgramServicesAmt |
| Fundraising | $21 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,394 | TotalAmt |
| Program Services | $2,394 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,036 | TotalAmt |
| Program Services | $4,616 | ProgramServicesAmt |
| Management And General | $420 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,083 | TotalAmt |
| Program Services | $4,719 | ProgramServicesAmt |
| Management And General | $2,364 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|
| CASE COSTS | $9,242 | $9,242 | |
| PRESENTATION MATERIALS | $8,318 | $8,318 | |
| SUBSCRIPTIONS AND REFER | $7,193 | $7,193 | |
| PUBLIC OUTREACH | $6,856 | $6,856 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,160 | TotalAmt |
| Program Services | $5,601 | ProgramServicesAmt |
| Management And General | $6,559 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,309,639 | TotalAmt |
| Program Services | $1,125,750 | ProgramServicesAmt |
| Management And General | $140,906 | ManagementAndGeneralAmt |
| Fundraising | $42,983 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,309,153 | BOYAmt |
| EOY | $2,012,887 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $152,000 | BOYAmt |
| EOY | $1,320,797 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $750 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,971 | BOYAmt |
| EOY | $19,037 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $34,934 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $19,172 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,649 | BOYAmt |
| EOY | $15,762 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,480,523 | BOYAmt |
| EOY | $3,368,483 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $7,500 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $188,838 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $196,338 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,055,444 | BOYAmt |
| EOY | $1,190,122 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $425,079 | BOYAmt |
| EOY | $1,982,023 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,480,523 | BOYAmt |
| EOY | $3,172,145 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,480,523 | BOYAmt |
| EOY | $3,368,483 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,691,622 | 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 | $505,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $653,128 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $906,928 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,457,199 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,973,108 | CurrentTaxYearAmt |
| Total | $6,495,363 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $505,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $653,128 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $906,928 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,457,199 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,973,108 | CurrentTaxYearAmt |
| Total | $6,495,363 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $5,431,191 | SubstantialContributorsTotAmt |
| Public Support Total170 | $1,064,172 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $364 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $247 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $204 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $410 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $683 | CurrentTaxYearAmt |
| Total | $1,908 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $6,497,271 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $218,667 | GrossReceiptsRltdActivitiesAmt |
| First5 Years170 | Yes (X) | First5Years170Ind |
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 | $767 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | 0 | OtherActivitiesInd |
| Total Lobbying Expenditures | $767 | 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 | IN JANUARY OF 2015, THE ORGANIZATION'S PRESIDENT HAD A SINGLE CONVERSATION WITH LEGISLATIVE STAFF INDICATING A VIEW ON A PROPOSED BILL CONCERNING SCHOOL ACCOUNTABILITY. THE PRESIDENT ALSO TESTIFIED REGARDING CERTAIN LEGAL ISSUES CONCERNING THE RIGHT TO WORK LEGISLATION THAT WAS PENDING BEFORE THE STATE LEGISLATURE. THESE COMMUNICATIONS WERE A VERY SMALL PART OF WILL'S ACTIVITIES IN 2015. | ExplanationTxt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $34,934 | OtherCostOrOtherBasisAmt |
| Depreciation | $19,172 | DepreciationAmt |
| Book Value | $15,762 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $15,762 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,001,261 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,001,261 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,001,261 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,309,639 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,309,639 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,309,639 | 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, 2015 AND 2014 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, 2015 AND 2014, THE ORGANIZATION HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WISCONSIN POLICY RESEARCH INSTITUTE INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 633 W WISCONSIN AVE SUITE 330 | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 391592727 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $288,838 | CashGrantAmt |
| Purpose Of Grant | CENTER FOR COMPETITIVE FEDERALISM PROGRAM COLLABORATION | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
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 | $228,000 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $22,800 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $31,356 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $282,156 | 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 (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, LINE 4A, DESCRIPTION OF PROGRAM SERVICE: | 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 AND ITS OWNER, WE HAVE SUED TO HAVE THIS IRRATIONAL LAW STRUCK 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. WHAT HAPPENS IF YOU REFUSE? AMAZINGLY, YOU LOSE YOUR RIGHT TO CONTEST YOUR ASSESSMENT AT THE BOARD OF REVIEW HEARING, WHICH IN TURN PROHIBITS YOU FROM CONTESTING YOUR ASSESSMENT IN COURT. IN OTHER WORDS, IF YOU ASSERT YOUR FOURTH AMENDMENT RIGHTS, YOU LOSE YOUR FOURTEENTH AMENDMENT RIGHTS TO NOT BE DEPRIVED OF PROPERTY WITHOUT DUE PROCESS OF LAW. NOT ONLY DID THIS HAPPEN TO A COUPLE IN THE TOWN OF DOVER IN RACINE COUNTY, BUT THE ASSESSOR INTENTIONALLY OVERASSESSED THEIR HOME, KNOWING THEY COULDN'T CHALLENGE IT. WE FILED A LAWSUIT CHALLENGING BOTH THE CONSTITUTIONALITY OF THE LAW BANNING APPEALS AND THE APPRAISER'S UNFAIR ASSESSMENT. THE LOWER COURT RULED THAT THE LAW IS CONSTITUTIONAL BECAUSE IT MERELY OFFERS A CHOICE THAT HOMEOWNERS VOLUNTARILY MAKE. IT ALSO RULED THAT THE APPRAISER'S CLAIMS THAT THEY ASSESSED THE HOME FAIRLY TRUMPED OUR EVIDENCE THAT IT WAS DONE IN AN ARBITRARY OR BIASED WAY. WE APPEALED THOSE RULINGS TO THE COURT OF APPEALS, WHICH RULED AGAINST US IN A CURSORY, SHALLOW DECISION THAT DID NOT TREAT OUR CONSTITUTIONAL CLAIMS SERIOUSLY. SURPRISINGLY, THE COURT DENIED BOTH THE STATE DEPARTMENT OF REVENUE'S AND THE INSTITUTE FOR JUSTICE'S (AN ORGANIZATION SIMILAR TO WILL WITH A NATION-WIDE PRESENCE) REQUESTS TO FILE AMICUS BRIEFS. WE HAVE ASKED THE WISCONSIN SUPREME COURT TO REVIEW THE CASE. GERHARD V. GREEN BAY: WE ARE REPRESENTING A WOMAN 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. WE ARE PARTNERING WITH A GREEN BAY LAWYER TO INVESTIGATE AND BRING POSSIBLE CLAIMS AGAINST THE CITY FOR DEPRIVING HER OF HER PROPERTY WITHOUT DUE PROCESS OF LAW. SEVERAL GROUPS AROUND THE COUNTRY ARE BRINGING SIMILAR CHALLENGES TO LOCAL ORDINANCES AND ACTIONS, AND WE HOPE TO MAKE THIS PART OF A LARGER PICTURE PUSH FOR PRIVATE PROPERTY RIGHTS. WE FILED A SETTLEMENT DEMAND WITH THE CITY, WHICH THEY REFUSED. WE THEN FILED A FEDERAL LAWSUIT, AND ARE CURRENTLY IN DISCOVERY. HEALY PETITION BEFORE THE PUBLIC SERVICE COMMISSION OF WISCONSIN: BRETT HEALY, PRESIDENT OF THE JOHN K. MACIVER INSTITUTE FOR PUBLIC POLICY, AND DOZENS OF OTHER WE ENERGIES CUSTOMERS FILED THIS PETITION URGING THE PSC TO DECLARE THAT THE CITY OF MILWAUKEE MUST BEAR THE SUBSTANTIAL COSTS OF UTILITY RELOCATION FOR ITS TROLLEY PROJECT, INSTEAD OF THE UTILITIES AND THEIR RATEPAYERS. AFTER NUMEROUS ROUNDS OF SPARRING BEFORE THE PSC, THE WISCONSIN LEGISLATURE PASSED A LAW BANNING MUNICIPALITIES ACROSS THE STATE FROM REQUIRING UTILITY COMPANIES TO PAY RELOCATION COSTS FOR URBAN RAIL PROJECTS SUCH AS THE TROLLEY. SHORTLY AFTER THAT LAW WAS PASSED, THE PSC RULED IN OUR FAVOR. THE CITY APPEALED TO THE MILWAUKEE COUNTY CIRCUIT COURT, ARGUING THAT THE STREETCAR LEGISLATION WAS UNCONSTITUTIONAL AND THAT THE PSC LACKED AUTHORITY TO PROHIBIT IT FROM PASSING COSTS ON TO THE UTILITIES. THE COURT RULED THAT MILWAUKEE LACKED STANDING TO CHALLENGE THE CONSTITUTIONALITY OF THE LEGISLATION AND THAT THE PSC WAS ACTING WITHIN ITS AUTHORITY. MILWAUKEE CHOSE NOT TO APPEAL THE DECISION. JOHN DOE LITIGATION: OVER THE PAST SEVERAL YEARS, PARTISAN PROSECUTORS HAVE ENGAGED IN WITCH HUNTS AGAINST CONSERVATIVE GROUPS (NO LIBERAL GROUPS WERE TARGETED, EVEN THOUGH THEY ENGAGED IN THE EXACT SAME BEHAVIOR) THROUGHOUT WISCONSIN, RAIDING OFFICES AND HOMES AND SEIZING DOCUMENTS FROM THEM. THEIR ALLEGED "CRIME"? ENGAGING IN ISSUE ADVOCACY WHILE AROUND THE SAME TIME TALKING WITH THE GOVERNOR. PROSECUTORS THINK THAT THIS CAN SOMEHOW TURN FULLY-PROTECTED ISSUE ADVOCACY INTO THE EQUIVALENT OF EXPRESS ADVOCACY FOR THE ELECTION OF SCOTT WALKER (NEVER MIND THAT WALKER WAS NOT EVEN RUNNING FOR ELECTION OR IN THE RECALL AT THIS TIME), BECAUSE IT WAS "COORDINATED." BUT SUCH A CRIMINAL THEORY IS (1) NOT PERMITTED UNDER WISCONSIN'S STATUTES, AND (2) EVEN IF IT WERE PERMITTED, WOULD BE UNCONSTITUTIONAL IN VIOLATION OF THE GROUPS' FIRST AMENDMENT RIGHTS TO SPEAK, ASSOCIATE, AND PETITION THE GOVERNMENT. CONSERVATIVE GROUPS HAVE FOUGHT BACK. THE PARTIES INVESTIGATED IN THE JOHN DOE INVESTIGATION HAVE CHALLENGED IT ALL THE WAY UP TO THE WISCONSIN SUPREME COURT. ERIC O'KEEFE AND WISCONSIN CLUB FOR GROWTH HAVE SUED JOHN CHISHOLM AND SEVERAL OTHER DISTRICT ATTORNEYS ALONG WITH THE SPECIAL PROSECUTOR THOSE DAS APPOINTED SEEKING DAMAGES AGAINST THEM PERSONALLY. IN BOTH OF THOSE CASES, WILL FILED AMICUS BRIEFS ON BEHALF OF FORMER FEC MEMBER AND CHAIR, THE HONORABLE BRADLEY A. SMITH, THE CENTER FOR COMPETITIVE POLITICS, AND WISCONSIN FAMILY ACTION. THE SUPREME COURT RULED THE INVESTIGATIONS WERE NOT ONLY UNSUPPORTED BY WISCONSIN'S CAMPAIGN FINANCE LAW, BUT UNCONSTITUTIONAL. THE PROSECUTORS HAVE SOUGHT REVIEW IN THE UNITED STATES SUPREME COURT. WHILE WE BELIEVE IT IS UNLIKELY THAT THE COURT WILL TAKE THE CASE, WE WILL AGAIN ACTIVELY PARTICIPATE AS AN AMICUS SHOULD IT DO SO. RESOLVED CASES: COYNE V. WALKER: 2011 WISCONSIN ACT 21 CHANGED THE LAW RELATING TO STATE AGENCY RULEMAKING IN VARIOUS WAYS THAT LIMIT THE POWER OF STATE AGENCIES TO REGULATE WISCONSIN CITIZENS, INCLUDING THE SUPERINTENDENT OF PUBLIC INSTRUCTION. RELEVANT TO THIS LAWSUIT, IT ALLOWS THE GOVERNOR TO VETO PROPOSED RULES FROM GOVERNMENT AGENCIES. LAST OCTOBER, THE DANE COUNTY CIRCUIT COURT HELD THAT ACT 21, AS APPLIED TO THE SUPERINTENDENT OF PUBLIC INSTRUCTION, VIOLATED THE WISCONSIN CONSTITUTION, ARTICLE X, SECTION 1, WHICH GRANTS THE SUPERINTENDENT THE DUTY OF SUPERVISION OF PUBLIC INSTRUCTION. |
| FORM 990, PAGE 2, LINE 4A, DESCRIPTION OF PROGRAM SERVICE: | KITTLE V. JEFFERSON COUNTY SHERIFF'S DEPARTMENT: 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 UNREACTED RECORDS AND PAY WILL'S ATTORNEY FEES. BLASKA V. MADISON METROPOLITAN SCHOOL DISTRICT / SANNES V. MADISON METROPOLITAN SCHOOL DISTRICT: THE MADISON METROPOLITAN SCHOOL DISTRICT IS ANOTHER LOCAL GOVERNMENT ENTITY THAT BARGAINED WITH ITS EMPLOYEES UNIONS IN VIOLATION OF ACT 10. WHILE THAT NEGOTIATION WAS ARGUABLY PERMISSIBLE BECAUSE ITS TEACHERS UNION OBTAINED A RULING FROM DANE COUNTY JUDGE JUAN COLAS THAT ACT 10 WAS UNCONSTITUTIONAL, AND THE CONTRACT COULD BE ENFORCED WHILE THAT CASE REMAINED PENDING, ONCE THE WISCONSIN SUPREME COURT OVERRULED COLAS AND SETTLED ONCE AND FOR ALL THAT ACT 10 IS PERFECTLY CONSTITUTIONAL, THOSE CONTRACTS BECAME NULL AND VOID. YET MMSD IS CONTINUING TO ENFORCE THE CONTRACT. ON BEHALF OF DAVE BLASKA AND ANOTHER LOCAL TAXPAYER, WE FILED TWO LAWSUITS AGAINST THE DISTRICT AND ITS UNION SEEKING TO HALT ENFORCEMENT OF THE CONTRACT. BLASKA'S CASE WAS DISMISSED ON PROCEDURAL GROUNDS, AND THE OTHER WAS DISMISSED PARTLY ON THE MERITS AND PARTLY AS MOOT, BECAUSE THE FIRST CONTRACT HAD ALREADY EXPIRED. DUE TO THE LIKELIHOOD THAT THE SECOND CONTRACT WOULD EXPIRE BEFORE ANY APPEAL WAS DECIDED, WE CHOSE NOT TO APPEAL. CRG V. GAB: FEES SOUGHT AND RECOVERED IN 2015: $20,000 WISCONSIN LAW IMPOSES A HARD LIMIT ON THE TOTAL DOLLAR AMOUNT A CANDIDATE FOR STATE OFFICE MAY ACCEPT IN DONATIONS FROM POLITICAL COMMITTEES. FOR EXAMPLE, A CANDIDATE FOR THE STATE SENATE MAY ACCEPT NO MORE THAN A TOTAL OF $15,525 FROM ALL COMMITTEES AND A CANDIDATE FOR THE ASSEMBLY MAY ACCEPT NO MORE THAN A TOTAL OF $7,763. THAT MEANS THAT A CANDIDATE MAY ACCEPT CONTRIBUTIONS FROM THE FIRST FEW COMMITTEES THAT WANT TO SUPPORT HER, BUT LATER CONTRIBUTIONS, NO MATTER HOW SMALL, MUST BE REFUSED. WILL FILED A LAWSUIT IN FEDERAL COURT CHALLENGING THAT LAW ON BEHALF OF CRG NETWORK, A PAC WHOSE MISSION IS TO EDUCATE CITIZENS AND PROMOTE THE ELECTION OF CANDIDATES WHO ARE FISCALLY RESPONSIBLE. CRG NETWORK ATTEMPTED TO MAKE SMALL DONATIONS TO THREE SUCH CANDIDATES, ONLY TO HAVE THEIR DONATIONS RETURNED (IN WHOLE OR IN PART) AS A RESULT OF THE LAW IN QUESTION. THE COURT GRANTED A PRELIMINARY INJUNCTION IMMEDIATELY, AND LATER STRUCK DOWN THE LAW PERMANENTLY. JOHNSON V. OFFICE OF PERSONNEL MANAGEMENT: FEES EARNED IN 2015:$3,817 FEES COLLECTED IN 2015: $4,568, OF THIS AMOUNT $751 WAS EARNED IN 2014 THE PATIENT PROTECTION AND AFFORDABLE CARE ACT ("ACA") WAS ORIGINALLY WRITTEN IN A WAY THAT WOULD REQUIRE MEMBERS OF CONGRESS AND THEIR STAFFS TO PURCHASE INSURANCE FROM THE "EXCHANGES" ESTABLISHED UNDER THE ACA. FURTHERMORE, THEY WERE NOT TO RECEIVE AN EMPLOYER CONTRIBUTION FROM THE GOVERNMENT. HOWEVER, PRESIDENT OBAMA'S ADMINISTRATION CHANGED THE RULES IN AN ILLEGAL MATTER. THE OFFICE OF PERSONNEL MANAGEMENT REWROTE THE RULES SO THAT MEMBERS OF CONGRESS AND THEIR STAFFS COULD RECEIVE AN EMPLOYER SUBSIDY FOR PURCHASING INSURANCE ON THE EXCHANGE AND FURTHERMORE REQUIRED THEM TO PURCHASE INSURANCE THROUGH THE D.C. "SHOP" EXCHANGE, WHICH IS SUPPOSED TO BE EXCLUSIVELY FOR SMALL EMPLOYERS. ORDINARY CITIZENS CANNOT RECEIVE TAX-FREE SUBSIDIES FROM THEIR EMPLOYERS TO PURCHASE INSURANCE ON EXCHANGES. IN ORDER TO ENSURE THAT THE ACA IS IMPLEMENTED THE WAY CONGRESS WROTE IT, AND TO FIGHT BACK AGAINST THE PRESIDENT'S UNLAWFUL USURPATION OF LEGISLATIVE POWER, SENATOR RON JOHNSON (R-WI) FILED A FEDERAL LAWSUIT WITH LEGAL ASSISTANCE FROM WILL AND FORMER U.S. SOLICITOR GENERAL PAUL CLEMENT. THE DISTRICT COURT IN GREEN BAY DISMISSED THE CASE, CONCLUDING THAT THE SENATOR LACKED STANDING TO CHALLENGE THE OPM RULES BECAUSE HE ALLEGEDLY "BENEFITED" FROM THEM. WE APPEALED THAT DETERMINATION TO THE 7TH CIRCUIT, WHICH AFFIRMED THE LOWER COURT. MARONE V. MATC: THE MILWAUKEE AREA TECHNICAL COLLEGE WAS ONE OF A FEW LOCAL GOVERNMENT EMPLOYERS TO TRY AND TAKE ADVANTAGE OF THE SO CALLED "WINDOW" OF OPPORTUNITY TO AVOID ACT 10 SUPPOSEDLY CREATED BY DANE COUNTY JUDGE JUAN COLAS'S RULING IN MADISON TEACHERS FINDING PORTIONS OF ACT 10 UNCONSTITUTIONAL. IN FEBRUARY, 2013, MATC REACHED A LABOR AGREEMENT WITH ITS EMPLOYEES UNIONS CONTAINING NUMEROUS PROVISIONS IN VIOLATION OF ACT 10. ON BEHALF OF AN MATC PROFESSOR, WILL SUED MATC, SEEKING TO HAVE THE CONTRACT DECLARED NULL AND VOID. THE CASE IS CURRENTLY IN BRIEFING. AFTER THE WISCONSIN SUPREME COURT DECLARED ACT 10 CONSTITUTIONAL, WE EXPECTED MATC AND ITS UNION WOULD QUICKLY CONCEDE. HOWEVER, THEY HAVE CONTINUED FIGHTING, RAISING REPEATED ARGUMENTS THAT THE CASE IS MOOT BECAUSE THE PERIOD COVERED BY THE CONTRACT HAS ALREADY EXPIRED (THANKS TO THEIR OWN DELAYS) AND THAT THERE NEVER WAS A CONTRACT IN THE FIRST PLACE (WHICH IS THE OPPOSITE OF WHAT THEY ARGUED EARLY IN THE LITIGATION). EVENTUALLY, THE CASE WAS DISMISSED BASED ON THE DEFENDANTS' CONCESSION THAT THE CONTRACTS WERE NULL AND VOID. LACROIX V. KENOSHA UNIFIED SCHOOL DISTRICT: WHILE THE MADISON TEACHERS CASE WAS BEFORE THE SUPREME COURT, JUDGE COLAS HELD THE WISCONSIN EMPLOYMENT RELATIONS COMMISSION IN CONTEMPT AND ORDERED THEM NOT TO ENFORCE ACT 10 AGAINST ANY OTHER MUNICIPAL EMPLOYERS OR UNIONS. SEEKING TO TAKE ADVANTAGE OF THE CONFUSION CAUSED BY THE CONTEMPT ORDER (WHICH WAS LATER THROWN OUT), THE KENOSHA EDUCATION ASSOCIATION ENTERED INTO HURRIED NEGOTIATIONS WITH THE KENOSHA SCHOOL DISTRICT (THE THIRD LARGEST DISTRICT IN THE STATE), CREATING A COLLECTIVE BARGAINING AGREEMENT THAT IGNORES ACT 10'S REQUIREMENTS. ON BEHALF OF A KENOSHA TAXPAYER AND A KENOSHA TEACHER, WE FILED A LAWSUIT SEEKING TO DECLARE THAT CONTRACT VOID. ALTHOUGH THE JUDGE DENIED OUR REQUEST FOR A TEMPORARY INJUNCTION, HE ALSO DENIED THE DISTRICT'S AND UNION'S MOTIONS TO DISMISS AND RULED THAT DESPITE JUDGE COLAS'S RULING IN MADISON TEACHERS, ACT 10 APPLIED TO KENOSHA. IN JUNE 2014, THE DISTRICT CAPITULATED, AGREEING TO A STIPULATED JUDGMENT DECLARING THE CONTRACTS VOID, AND LEAVING ONLY THE UNIONS DEFENDING THEM. AFTER THE WISCONSIN SUPREME COURT DECLARED ACT 10 CONSTITUTIONAL, THE LOWER COURT RULED THAT THE CONTRACTS WERE, IN FACT, VOID. THE UNIONS DID NOT APPEAL. |
| FORM 990, PAGE 2, LINE 4A, DESCRIPTION OF PROGRAM SERVICE: | NAACP V. WALKER; LEAGUE OF WOMEN VOTERS V. WALKER; FRANK V. WALKER; LULAC V. DEININGER: THESE CASES ARE CHALLENGES TO WISCONSIN'S NEW VOTER ID LAW. THE FIRST TWO CASES WERE STATE CASES THAT INITIALLY RESULTED IN PERMANENT INJUNCTIONS AGAINST THE LAW FROM DANE COUNTY CIRCUIT COURT JUDGES. ON BEHALF OF A DIVERSE GROUP OF CONCERNED CITIZENS WHO SUPPORT VOTER ID, WILL FILED AMICI BRIEFS SUPPORTING THE ATTORNEY GENERAL'S REQUEST TO HAVE THE SUPREME COURT TAKE THE CASE UP IMMEDIATELY, BUT THE SUPREME COURT DECLINED. WILL HAS ALSO FILED AN AMICUS BRIEF ON THE MERITS OF THE ISSUE. BOTH CASES WERE EVENTUALLY REVERSED BY THE WISCONSIN SUPREME COURT. HOWEVER, THOSE DECISIONS HAD LITTLE PRACTICAL EFFECT, AS A FEDERAL INJUNCTION AGAINST THE LAW REMAINS PENDING IN THE OTHER CASES. THE SECOND TWO CASES ARE FEDERAL CHALLENGES IN THE EASTERN DISTRICT OF WISCONSIN. ONE ARGUES THAT VOTER ID VIOLATES SECTION 2 OF THE VOTING RIGHTS ACT BECAUSE IT HAS A DISPROPORTIONATE EFFECT ON MINORITIES. THE OTHER ARGUES THAT IT VIOLATES THE EQUAL PROTECTION CLAUSE AND CONSTITUTES AN UNCONSTITUTIONAL POLL TAX. A LENGTHY JOINT TRIAL WAS HELD IN BOTH CASES IN NOVEMBER, AND WILL PROVIDED REPRESENTATION FOR CRUCIAL WITNESSES. THE TRIAL COURT STRUCK DOWN VOTER ID, ENJOINING ITS IMPLEMENTATION. THE SEVENTH CIRCUIT QUICKLY REVERSED AND LIFTED THE INJUNCTION, BUT DUE TO THE LOOMING FALL ELECTION, THE U.S. SUPREME COURT ACTUALLY TOOK THE UNUSUAL STEP OF REINSTATING THE INJUNCTION. HOWEVER, THE COURT DECLINED TO HEAR THE CASE, LIFTING THE INJUNCTION AND PERMITTING VOTER ID TO BE IMPLEMENTED. WHILE THE DECISION CAME TOO LATE TO PERMIT VOTER ID IN THE SPRING 2015 ELECTION, VOTER ID WILL BE THE LAW OF THE LAND EVERY ELECTION THEREAFTER. OTHER REPORTS AND PUBLICATIONS: CAMPAIGN FINANCE REPORT: "CONSTITUTIONAL REQUIREMENTS FOR WISCONSIN'S CAMPAIGN FINANCE LAWS," FEBRUARY 11, 2015. WE PREPARED A REPORT ON THE CONSTITUTIONAL CONSIDERATIONS GOVERNING CAMPAIGN FINANCE REFORM. |
| FORM 990, PART VI, SECTION B, LINE 11 | 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. |
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