WISCONSIN INSTITUTE FOR LAW & LIBERTY INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- WISCONSIN INSTITUTE FOR LAW & LIBERTY INC (EIN 45-1606079)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-08-11
- IRS object ID
- 201532239349300833
- Schema version
- 2014v5.0
- 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 | 2015-08-11T13:03:19-05:00 | ReturnTs |
| Tax Period End | 2014-12-31 | 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 | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 451606079 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WISCONSIN INSTITUTE FOR LAW & LIBERTY INC | BusinessNameLine1Txt |
| 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 | 2015-08-06 | 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 | 2015-08-06 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | 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 | $1,611,698 | 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 | 7 | TotalEmployeeCnt |
| Total Volunteers | 3 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $906,928 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,462,199 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $31,415 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $149,089 | CYProgramServiceRevenueAmt |
| PY Investment Income | $204 | PYInvestmentIncomeAmt |
| CY Investment Income | $410 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $938,547 | PYTotalRevenueAmt |
| CY Total Revenue | $1,611,698 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $568,411 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $697,929 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $17,503 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $3,798 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $34,534 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $77,692 | PYOtherExpensesAmt |
| CY Other Expenses | $89,981 | CYOtherExpensesAmt |
| PY Total Expenses | $663,606 | PYTotalExpensesAmt |
| CY Total Expenses | $791,708 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $274,941 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $819,990 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $660,533 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,480,523 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $660,533 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,480,523 | 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 | $294,726 | ExpenseAmt |
| Revenue | $149,089 | 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, INCLUDING INDIVIDUAL ACTIVISTS, THE EDUCATION ACTION GROUP FOUNDATION, MACIVER, AND LOCAL JOURNALISTS. SUCH ASSISTANCE INCLUDES HELP DRAFTING REQUESTS, WRITING THREATENING LETTERS TO RECALCITRANT GOVERNMENT ENTITIES, AND PROVIDING ADVICE FOR WHAT DOCUMENTS TO REQUEST.SUPREME COURT ANALYSIS:ASSOCIATE COUNSEL TOM KAMENICK HAS PREPARED A REPORT ON THE EFFICIENCY AND VOTING PATTERNS OF THE WISCONSIN SUPREME COURT. THAT REPORT IS SCHEDULED TO BE PRINTED IN THE APRIL VERSION OF THE WISCONSIN LAWYER MAGAZINE, AND MAY BECOME AN ANNUAL FEATURE. A PRELIMINARY VERSION WAS RELEASED DURING LAST APRIL'S SUPREME COURT ELECTION TO COUNTER MISINFORMATION THAT THE COURT WAS "DIVIDED" AND "DYSFUNCTIONAL."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 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. RICK ESENBERG AND ASSOCIATE COUNSEL & EDUCATION POLICY DIRECTOR CJ SZAFIR HAVE ALSO TESTIFIED BEFORE WISCONSIN LEGISLATIVE HEARINGS ON VARIOUS PROPOSED BILLS.STATE BOARD APPOINTMENTS:TWO OF OUR ATTORNEYS HAVE BEEN APPOINTED BY GOVERNOR SCOTT WALKER TO SERVE ON STATE BOARDS. CJ SZAFIR 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. 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.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 NOW HAD FOUR INTERNS FROM THAT PROGRAM. WE ALSO HAVE HAD BOTH ATTORNEYS AND LAW STUDENTS VOLUNTEER THEIR TIME WITH US TO HELP ON VARIOUS PROJECTS.NEW CASES INCLUDE: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.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 REFUSE 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 ARE STANDING UP FOR THE RIGHTS OF HOMEOWNERS BY CHALLENGING THE CONSTITUTIONALITY OF THIS LAW.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.BLASKA 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 SOON TO BE ADDED TO THE CASE), WE SUED THE SCHOOL DISTRICT AND ITS UNION SEEKING TO HALT ENFORCEMENT OF THE CONTRACT.CRB V. GAB: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, AND THE CASE IS NOW PENDING SUMMARY JUDGMENT BRIEFS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $343,047 | ExpenseAmt |
| Desc | EDUCATION PROJECT:WILL'S EDUCATION PROJECT IS HEADED BY ASSOCIATE COUNSEL AND EDUCATION POLICY DIRECTOR CJ SZAFIR. THROUGH LITIGATION, LEGAL ADVICE, POLICY REPORTS, AND PUBLIC ADVOCACY, THE PROGRAM SEEKS TO PROMOTE SCHOOL CHOICE, HIGH QUALITY SCHOOLS, AND THE DISRUPTION OF THE EDUCATIONAL STATUS QUO. OUR RESEARCH REPORTS ON PARENTAL CHOICE AND K-12 EDUCATION HAVE BEEN CITED EXTENSIVELY IN WISCONSIN AND ACROSS THE COUNTRY. OUR EDUCATION LITIGATION INCLUDES SUITS AGAINST THE KENOSHA UNIFIED SCHOOL DISTRICT AND MADISON SCHOOL DISTRICT OVER ILLEGAL COLLECTIVE BARGAINING, AGAINST THE STATE OF WISCONSIN ALLEGING THAT ITS OPEN ENROLLMENT PROGRAM VIOLATES FEDERAL DISABILITY LAW, AND AGAINST THE MILWAUKEE PUBLIC SCHOOLS FOR WITHHOLDING PUBLIC RECORDS. WE ALSO PROVIDE FREE, PRO BONO LEGAL ADVICE TO PRIVATE SCHOOLS AND CHARTER SCHOOLS, AND ADVOCACY GROUPS SUCH AS SCHOOL CHOICE WISCONSIN.NEW CASES INCLUDE:OPEN ENROLLMENT: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. SECOND, THE RESIDENT DISTRICT IS PERMITTED TO DENY THE OPEN ENROLLMENT IF ANY ADDITIONAL COST OF EDUCATION FOR THAT CHILD (WHICH IS PAID BY THE RESIDENT DISTRICT) WOULD CREATE AN "UNDUE FINANCIAL BURDEN" ON THE DISTRICT. DISTRICTS SUCH AS MADISON METROPOLITAN SCHOOL DISTRICT HAVE HISTORICALLY ABUSED THAT PROVISION BY DENYING OPEN ENROLLMENT IF IT WOULD CREATE ANY INCREASE IN COSTS, AND THE DPI HAS BEEN COMPLICIT IN ALLOWING THIS DISCRIMINATION TO OCCUR. WILL SUBMITTED AN OPEN LETTER TO STATE SUPERINTENDENT EVERS RAISING OUR CONCERNS ON THIS ISSUE. WILL IS CONSIDERING FILING A COMPLAINT OR A LAWSUIT ALLEGING THAT THESE DISTRICTS AND THE DPI ARE VIOLATING STATE STATUTES AND THE AMERICANS WITH DISABILITIES ACT, BUT NEEDS TO FIND A PLAINTIFF WITH A CLEAR FACT PATTERN, WHICH IS DIFFICULT.PENDING CASES INCLUDE: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. WE HAVE APPEALED THE CASE AND BRIEFING WILL BEGIN SOON.RESOLVED CASES INCLUDE:WILL V. MPS: THE MILWAUKEE PUBLIC SCHOOL DISTRICT IS NOTORIOUSLY BAD AT RESPONDING TO OPEN RECORDS REQUEST. THE DISTRICT, WHICH HAS A $1,000,000,00+ BUDGET AND IS THE SECOND-LARGEST GOVERNMENT ENTITY IN THE STATE AFTER THE STATE ITSELF, HAS ONLY ONE PERSON HANDLING RECORD REQUESTS ON A PART-TIME BASIS. WHEN MPS WAS UNREASONABLY DELAYING A REQUEST WE HAD MADE FOR RECORDS SURROUNDING THE SHADY DEAL TO TURN THE FORMER MALCOLM X ACADEMY OVER TO A PRIVATE DEVELOPER, WE SUED THEM, AND THEY TURNED OVER THE RECORDS BEFORE EVEN BEING SERVED WITH THE SUMMONS AND COMPLAINT. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $637,773 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | 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 | 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 | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 7 | 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) | $208,500 | $0 | $47,682 |
| 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) | $68,750 | $0 | $20,771 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $277,250 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $68,453 | 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 | $1,462,199 | AllOtherContributionsAmt |
| Total Contributions | $1,462,199 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STATUTORY FEES | 541100 | $143,392 | $143,392 |
| REIMBURSED CASE COST | 541100 | $5,697 | $5,697 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $149,089 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $410 | TotalRevenueColumnAmt |
| Exclusion | $410 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,611,698 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $149,089 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $410 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $345,703 | TotalAmt |
| Program Services | $227,945 | ProgramServicesAmt |
| Management And General | $92,140 | ManagementAndGeneralAmt |
| Fundraising | $25,618 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $237,259 | TotalAmt |
| Program Services | $237,259 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,715 | TotalAmt |
| Program Services | $23,715 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,145 | TotalAmt |
| Program Services | $54,145 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,107 | TotalAmt |
| Program Services | $30,979 | ProgramServicesAmt |
| Management And General | $5,060 | ManagementAndGeneralAmt |
| Fundraising | $1,068 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,115 | TotalAmt |
| Management And General | $7,115 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,798 | TotalAmt |
| Fundraising | $3,798 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $960 | TotalAmt |
| Management And General | $960 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $833 | TotalAmt |
| Management And General | $833 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,332 | TotalAmt |
| Management And General | $1,332 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,159 | TotalAmt |
| Management And General | $4,159 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,092 | TotalAmt |
| Program Services | $24,213 | ProgramServicesAmt |
| Management And General | $2,540 | ManagementAndGeneralAmt |
| Fundraising | $339 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,114 | TotalAmt |
| Program Services | $10,123 | ProgramServicesAmt |
| Fundraising | $1,991 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $691 | TotalAmt |
| Program Services | $691 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,347 | TotalAmt |
| Program Services | $3,939 | ProgramServicesAmt |
| Management And General | $408 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,053 | TotalAmt |
| Program Services | $4,719 | ProgramServicesAmt |
| Management And General | $2,334 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| CASE COSTS | $6,902 | $6,902 |
| SUBSCRIPTIONS AND REFER | $6,368 | $6,368 |
| MEMBERSHIP AND DUES | $2,620 | $2,620 |
| CLIENT DEVELOPMENT | $2,050 | $2,050 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,345 | TotalAmt |
| Program Services | $2,105 | ProgramServicesAmt |
| Management And General | $2,520 | ManagementAndGeneralAmt |
| Fundraising | $1,720 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $791,708 | TotalAmt |
| Program Services | $637,773 | ProgramServicesAmt |
| Management And General | $119,401 | ManagementAndGeneralAmt |
| Fundraising | $34,534 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $521,696 | BOYAmt |
| EOY | $1,309,153 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,462 | BOYAmt |
| EOY | $152,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,770 | BOYAmt |
| EOY | $750 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,659 | BOYAmt |
| EOY | $9,971 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $22,785 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $14,136 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,946 | BOYAmt |
| EOY | $8,649 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $660,533 | BOYAmt |
| EOY | $1,480,523 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $459,908 | BOYAmt |
| EOY | $1,055,444 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $200,625 | BOYAmt |
| EOY | $425,079 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $660,533 | BOYAmt |
| EOY | $1,480,523 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $660,533 | BOYAmt |
| EOY | $1,480,523 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $819,990 | 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 Minus3 Years | $505,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $653,128 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $906,928 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,457,199 | CurrentTaxYearAmt |
| Total | $3,522,255 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $505,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $653,128 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $906,928 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,457,199 | CurrentTaxYearAmt |
| Total | $3,522,255 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,812,622 | SubstantialContributorsTotAmt |
| Public Support Total170 | $709,633 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $364 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $247 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $204 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $410 | CurrentTaxYearAmt |
| Total | $1,225 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $3,523,480 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $191,197 | 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 D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,785 | OtherCostOrOtherBasisAmt |
| Depreciation | $14,136 | DepreciationAmt |
| Book Value | $8,649 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $8,649 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,611,698 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,611,698 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,611,698 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $791,708 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $791,708 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $791,708 | 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, 2014 AND 2013 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, 2014 AND 2013, THE ORGANIZATION HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. | ExplanationTxt |
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 | $208,500 | 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 | $20,850 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $26,832 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $256,182 | 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: | PENDING CASES INCLUDE: JOHNSON V. OFFICE OF PERSONNEL MANAGEMENT: FEES EARNED IN 2014: $67,996 FEES COLLECTED IN 2014: $78,030, OF THIS AMOUNT $10,770 WAS EARNED IN 2013 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 AND ARE AWAITING A RULING. 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). WE ARE FIGHTING AS BEST WE CAN TO REACH THE RESULT WE DESERVE - A DECLARATION FROM THE COURT THAT MATC AND THE UNION VIOLATED ACT 10 BY BARGAINING OVER PROHIBITED TOPICS. LACROIX V. KENOSHA UNIFIED SCHOOL DISTRICT: FEES SOUGHT AND RECOVERED: $10,500 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, WE FILED A MOTION FOR SUMMARY JUDGMENT ASKING THE COURT TO DECLARE THE CONTRACTS VOID. THAT MOTION HAS BEEN PENDING FOR OVER FOURTH MONTHS. 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. ON BEHALF OF FORMER SPEAKER OF THE ASSEMBLY SCOTT JENSEN AND STATE REPRESENTATIVE JASON FIELDS, WILL FILED AN AMICUS CURIAE BRIEF IN SUPPORT OF ACT 21, ARGUING THAT THE SUPERINTENDENT DOES NOT HAVE INHERENT RULEMAKING AUTHORITY. AFTER A LENGTHY DELAY, THE COURT OF APPEALS UPHELD THE DANE COUNTY CIRCUIT COURT DECISION, AND WE EXPECT THE CASE TO BE PETITIONED TO THE WISCONSIN SUPREME COURT, WHERE WE WILL ALSO LIKELY FILE AN AMICUS BRIEF. 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 HAS APPEALED THAT DECISION TO THE MILWAUKEE COUNTY CIRCUIT COURT, WHERE WE HAVE JOINED AND ARE AWAITING A BRIEFING SCHEDULE. RESOLVED CASES INCLUDE: 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. MACIVER V. ERPENBACH: FEES SOUGHT AND RECOVERED: $58,265 STATE SENATOR JON ERPENBACH REFUSED TO DISCLOSE THE EMAIL ADDRESSES OF GOVERNMENT WORKERS WHO EMAILED HIM ABOUT COLLECTIVE BARGAINING. WILL FILED AN OPEN RECORDS LAWSUIT CHALLENGING THAT REFUSAL. JUDGE VANDEHEY IN GRANT COUNTY RULED THAT ERPENBACH WAS CORRECT IN WITHHOLDING THE RECORDS, BUT THE COURT OF APPEALS REVERSED IT IN A STRONGLY-WORDED OPINION UPHOLDING THE RIGHT OF THE PUBLIC TO LEARN THE IDENTITIES OF ANYONE WHO TRIES TO INFLUENCE A LEGISLATOR. MADISON TEACHERS, INC. V. WALKER: IN MADISON TEACHERS, ALTHOUGH THE DANE COUNTY CIRCUIT COURT INITIALLY RULED ACT 10 UNCONSTITUTIONAL (CREATING MUCH CONFUSION AND A MISTAKEN BELIEF IN SOME OTHER LOCAL UNITS OF GOVERNMENT THAT THEY COULD NEGOTIATE FREELY WITH UNIONS), THE WISCONSIN SUPREME COURT REVERSED, UPHOLDING EVERY PORTION OF ACT 10. |
| FORM 990, PAGE 2, LINE 4A, DESCRIPTION OF PROGRAM SERVICE: | MCCUTCHEON V. FEC; YOUNG V. GAB: YOUNG V. GAB FEES SOUGHT AND RECOVERED: $5,312 THESE TWO CASES CHALLENGED AGGREGATE CAMPAIGN CONTRIBUTION LIMITS AT THE FEDERAL AND STATE LEVEL. AGGREGATE CAMPAIGN CONTRIBUTION LIMITS PREVENT CITIZENS FROM SUPPORTING CANDIDATES FOR PUBLIC OFFICE IN MULTIPLE RACES BEYOND A CERTAIN POINT. THE LIMITS WERE SO LOW IN WISCONSIN THAT A SINGLE MAXIMUM CONTRIBUTION TO ONE CANDIDATE, SAY THE GOVERNOR, WOULD PREVENT THE SAME PERSON FROM GIVING SO LITTLE AS $100 TO ANY OTHER CANDIDATE. IN THE CASE CHALLENGING FEDERAL LIMITS, MCCUTCHEON V. FEC, WE FILED AN AMICUS BRIEF WITH THE U.S. SUPREME COURT, URGING THE COURT TO START TREATING ALL EXPRESSIONS OF SUPPORT FOR A CANDIDATE - WHETHER VIA MONEY OR INDEPENDENT SPEECH - EQUALLY. WHILE THE SUPREME COURT DID NOT ADOPT THIS POSITION, THE COURT DID VOTE TO STRIKE DOWN THE AGGREGATE LIMITS. WE ALSO FILED A COURT ACTION IN THE EASTERN DISTRICT OF WISCONSIN CHALLENGING WISCONSIN'S AGGREGATE CAMPAIGN CONTRIBUTION LIMITS ON BEHALF OF FRED YOUNG. ONCE MCCUTCHEON WAS DECIDED, THE GAB QUICKLY STIPULATED TO A JUDGMENT DECLARING THAT WISCONSIN'S AGGREGATE LIMITS WERE ALSO UNCONSTITUTIONAL. RICE V. MILWAUKEE COUNTY BOARD (ROUND TWO): JOSEPH RICE, A FORMER MILWAUKEE COUNTY BOARD MEMBER, FILED TWO OPEN MEETINGS COMPLAINTS AGAINST THE MILWAUKEE COUNTY BOARD. FIRST, THAT THE BOARD VIOLATED THE OPEN MEETINGS LAW WHEN IT WENT INTO CLOSED SESSION TO DISCUSS AND VOTE ON ENTERING INTO CONTRACT NEGOTIATIONS WITH ITS UNIONS IN VIOLATION OF ACT 10. SECOND, THAT THE BOARD VIOLATED THE OPEN MEETINGS LAW WHEN A QUORUM OF SUPERVISORS ATTENDED AND TESTIFIED AT A LEGISLATIVE HEARING ON ASSEMBLY BILL 85, WHICH WOULD LATER BECOME THE LAW DRAMATICALLY REDUCING THE BOARD'S POWERS. THE COURT RULED THAT THE BOARD HAD NOT VIOLATED THE OPEN MEETINGS LAW, AND OUR CLIENT DECIDED NOT TO APPEAL. IBRAHIM V. CITY OF MILWAUKEE: ON BEHALF OF LOCAL TAXI-CAB DRIVERS, THE INSTITUTE FOR JUSTICE SUED THE CITY OF MILWAUKEE SEEKING TO OVERTURN AN ORDINANCE CAPPING THE NUMBER OF CAB LICENSES AVAILABLE AT AN ARBITRARY NUMBER. THIS CAP CREATED A MASSIVE BARRIER TO ENTRY FOR ANYBODY WHO WANTED TO START THEIR OWN CAB BUSINESS (AS OPPOSED TO DRIVING FOR SOMEBODY ELSE'S BUSINESS), BECAUSE THE VALUE OF THOSE PERMITS SOARED TO APPROXIMATELY $150,000. JUDGE JANE CARROLL AGREED WITH IJ, STRIKING DOWN THE ORDINANCE AS AN UNCONSTITUTIONAL RESTRICTION OF ECONOMIC LIBERTY. THE CITY APPEALED, AND WILL FILED AN AMICUS BRIEF IN THE COURT OF APPEALS ON BEHALF OF ANOTHER GROUP OF TAXI-CAB DRIVERS. HOWEVER, THE CITY AMENDED ITS ORDINANCE, ADDING AN ADDITIONAL 100 PERMITS, AND THEN DISMISSED ITS OWN APPEAL. EVENTUALLY, THE CITY LIFTED THE CAP ALTOGETHER. CASES LITIGATED IN 2013 WITH FEES RECOVERED IN 2014: JERUSALEM EMPOWERED AFRICAN METHODIST EPISCOPAL CHURCH V. MILWAUKEE: FEES SOUGHT AND RECOVERED: $1,319 WILL FILED A LAWSUIT CHALLENGING A DETERMINATION BY THE CITY OF MILWAUKEE THAT A PORTION OF A SMALL MILWAUKEE CHURCH'S 4.4-ACRE LOT WAS "EXCESS" AND THEREFORE TAXABLE. FIRST, WILL CONVINCED THE JUDGE THAT A STATE LAW PREVENTING LANDOWNERS FROM CHALLENGING A PROPERTY TAX EXEMPTION DENIAL IN COURT UNLESS THEY PAID THE TAXES FIRST WAS UNCONSTITUTIONAL AS IT APPLIED TO JEAMEC, A NON-PROFIT CHURCH WITHOUT THE RESOURCES TO PAY THE UNLAWFUL TAX BILL. WILL ALSO CONVINCED THE JUDGE, WITH HELPFUL TESTIMONY FROM THE CITY'S OWN ASSESSORS THAT THE PROPERTY MET THE REQUIREMENTS TO BE TAX EXEMPT, TO GRANT THE CHURCH A RETROACTIVE TAX EXEMPTION. |
| 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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