WISCONSIN INSTITUTE FOR LAW & LIBERTY INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- WISCONSIN INSTITUTE FOR LAW & LIBERTY INC (EIN 45-1606079)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-05-15
- IRS object ID
- 201421359349305707
- Schema version
- 2013v3.0
- 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 | 2014-05-15T12:50:07-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | 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 | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 EAST MASON STREET SUITE 300 | AddressLine1 |
| City | MILWAUKEE | City |
| State | WI | State |
| ZIP Code | 53202 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | 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 | BusinessNameLine1 |
| 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 | AddressLine1 |
| City | MILWAUKEE | City |
| State | WI | State |
| ZIP Code | 532022828 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICHARD M ESENBERG | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4147279455 | PhoneNum |
| Signature | 2014-05-15 | 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 | 2014-05-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | 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 | AddressLine1 |
| City | MILWAUKEE | City |
| State | WI | State |
| ZIP Code | 532022828 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $938,547 | 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 | 2 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $653,128 | PYContributionsGrantsAmt |
| CY Contributions Grants | $906,928 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,693 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $31,415 | CYProgramServiceRevenueAmt |
| PY Investment Income | $247 | PYInvestmentIncomeAmt |
| CY Investment Income | $204 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $664,068 | PYTotalRevenueAmt |
| CY Total Revenue | $938,547 | 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 | $431,594 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $568,411 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $17,503 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $42,751 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $83,025 | PYOtherExpensesAmt |
| CY Other Expenses | $77,692 | CYOtherExpensesAmt |
| PY Total Expenses | $514,619 | PYTotalExpensesAmt |
| CY Total Expenses | $663,606 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $149,449 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $274,941 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $386,638 | TotalAssetsBOYAmt |
| Total Assets EOY | $660,533 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,046 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $385,592 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $660,533 | 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 | $387,535 | ExpenseAmt |
| Revenue | $31,415 | 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 IN 2013 INCLUDE:JOHNSON V. OFFICE OF PERSONNEL MANAGEMENT: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 MANNER. 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. FEES EARNED IN 2013 BUT NOT COLLECTED UNTIL 2014 WERE $10,770.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.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.LACROIX V. KENOSHA UNIFIED SCHOOL DISTRICT:WHILE THE MADISON TEACHERS CASE WAS BEFORE THE SUPREME COURT, JUDGE COLAS HELD THE WISCONSINEMPLOYMENT 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.RICE V. MILWAUKEE COUNTY BOARD:JOSEPH RICE, A FORMER MILWAUKEE COUNTY BOARD MEMBER, FILED TWO OPEN MEETINGS COMPLAINTS AGAINST THE MILWAUKEE COUNTY BOARD. FIRST, 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, 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 DISMISSED OUR CASE, AND WE ARE CONSIDERING APPEAL.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. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $106,157 | ExpenseAmt |
| Desc | EDUCATION PROJECT:WILL'S EDUCATION PROJECT IS HEADED BY ASSOCIATE COUNSEL AND EDUCATION POLICY DIRECTOR CJ SZAFIR. 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, COST TAXPAYERS OVER A MILLION DOLLARS A YEAR 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 AND HAVE GENERATED INTEREST IN THE LEGISLATURE TO ADDRESS THE PROBLEM. WE ALSO HAVE FOUGHT BACK AGAINST MPS'S ATTEMPT TO HIDE CRUCIAL PUBLIC RECORDS SURROUNDING A SHADY DEAL BETWEEN AN AD HOC DEVELOPMENT CONGLOMERATE FORMED TO PURCHASE ONE OF THE BUILDINGS AND LEASE IT BACK TO MPS.WILL HAS ALSO BEEN ACTIVE IN SUPPORT OF SCHOOL CHOICE IN OTHER WAYS. ALONG WITH THE EDUCATION ACTION GROUP, WE RELEASED A REPORT THAT EXPOSED THE DPI'S ADVERSARIAL TREATMENT OF CHOICE SCHOOLS. WE ALSO HAVE PUSHED BACK AGAINST PRESSURE PLACED ON THE DPI BY THE OBAMA ADMINISTRATION'S DOJ TO TRY AND FORCE DPI TO INTERFERE WITH THE GOVERNANCE OF PRIVATE SCHOOLS. IN MAY, WE RELEASED A REPORT DEFENDING THE CONSTITUTIONALITY OF THE EXPANSION OF SCHOOL CHOICE.ON BEHALF OF A GROUP OF BROWN COUNTY TAXPAYERS, WILL HAS BEEN INVESTIGATING THE GREEN BAY SCHOOL DISTRICT'S USE OF THE "COMMUNITY SERVICE FUND" A SOURCE OF MONEY ABOVE AND BEYOND REVENUE CAPS THAT IS SUPPOSED TO BE USED TO OPEN UP SCHOOL FACILITIES TO THE PUBLIC FOR ACTIVITIES SUCH AS SWIMMING, GYM USE, NIGHT-TIME CLASSES, ETC. INSTEAD, GREEN BAY (AND OTHER DISTRICTS) ARE USING THOSE FUNDS FOR ORDINARY SCHOOL EXPENSES SUCH AS SECURITY OFFICERS, ADMINISTRATIVE STAFF, AND ATHLETIC PROGRAMS. WILL HAS WRITTEN SEVERAL LETTERS TO THE GREEN BAY SCHOOL BOARD CRITICAL OF THE PRACTICE, AND WE HAVE SEEN A REDUCTION IN ITS USE AS A RESULT. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $493,692 | 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 | Yes (1) | 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 | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4147279455 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1139 E KNAPP STREET | AddressLine1 |
| City | MILWAUKEE | City |
| State | WI | State |
| ZIP Code | 532022828 | ZIPCode |
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) | $182,500 | $0 | $46,134 |
| 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) | $63,250 | $0 | $20,165 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $245,750 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $66,299 | 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 | $906,928 | AllOtherContributionsAmt |
| Total Contributions | $906,928 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STATUTORY FEES | 541100 | $30,032 | $30,032 |
| REIMBURSED CASE COST | 541100 | $1,383 | $1,383 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $31,415 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $204 | TotalRevenueColumnAmt |
| Exclusion | $204 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $938,547 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $31,415 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $204 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $312,048 | TotalAmt |
| Program Services | $188,158 | ProgramServicesAmt |
| Management And General | $101,027 | ManagementAndGeneralAmt |
| Fundraising | $22,863 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $178,202 | TotalAmt |
| Program Services | $178,202 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,732 | TotalAmt |
| Program Services | $17,732 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,138 | TotalAmt |
| Program Services | $28,054 | ProgramServicesAmt |
| Management And General | $1,084 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,291 | TotalAmt |
| Program Services | $24,452 | ProgramServicesAmt |
| Management And General | $5,813 | ManagementAndGeneralAmt |
| Fundraising | $1,026 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,275 | TotalAmt |
| Management And General | $6,275 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,503 | TotalAmt |
| Fundraising | $17,503 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $942 | TotalAmt |
| Management And General | $942 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $525 | TotalAmt |
| Management And General | $525 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,256 | TotalAmt |
| Program Services | $240 | ProgramServicesAmt |
| Management And General | $2,016 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,023 | TotalAmt |
| Management And General | $1,023 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,921 | TotalAmt |
| Program Services | $22,033 | ProgramServicesAmt |
| Management And General | $3,518 | ManagementAndGeneralAmt |
| Fundraising | $370 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,156 | TotalAmt |
| Program Services | $7,156 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $782 | TotalAmt |
| Program Services | $782 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,287 | TotalAmt |
| Program Services | $3,705 | ProgramServicesAmt |
| Management And General | $582 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,355 | TotalAmt |
| Program Services | $1,840 | ProgramServicesAmt |
| Management And General | $1,515 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| CASE COSTS | $8,642 | $8,642 |
| SUBSCRIPTIONS AND REFER | $4,911 | $4,911 |
| CLIENT DEVELOPMENT | $3,706 | $3,706 |
| CONTINUING EDUCATION | $2,541 | $2,541 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,370 | TotalAmt |
| Program Services | $1,538 | ProgramServicesAmt |
| Management And General | $2,843 | ManagementAndGeneralAmt |
| Fundraising | $989 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $663,606 | TotalAmt |
| Program Services | $493,692 | ProgramServicesAmt |
| Management And General | $127,163 | ManagementAndGeneralAmt |
| Fundraising | $42,751 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $171,317 | BOYAmt |
| EOY | $521,696 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $179,539 | BOYAmt |
| EOY | $101,462 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,958 | BOYAmt |
| EOY | $10,770 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,591 | BOYAmt |
| EOY | $14,659 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $21,735 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $9,789 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,233 | BOYAmt |
| EOY | $11,946 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $386,638 | BOYAmt |
| EOY | $660,533 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,046 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,046 | 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 | $156,734 | BOYAmt |
| EOY | $459,908 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $228,858 | BOYAmt |
| EOY | $200,625 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $385,592 | BOYAmt |
| EOY | $660,533 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $386,638 | BOYAmt |
| EOY | $660,533 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $274,941 | 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 Minus2 Years | $505,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $653,128 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $906,928 | CurrentTaxYearAmt |
| Total | $2,065,056 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $505,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $653,128 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $906,928 | CurrentTaxYearAmt |
| Total | $2,065,056 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,808,051 | SubstantialContributorsTotAmt |
| Public Support Total170 | $257,005 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $364 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $247 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $204 | CurrentTaxYearAmt |
| Total | $815 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $2,065,871 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $42,108 | 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 | $21,735 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,789 | DepreciationAmt |
| Book Value | $11,946 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $11,946 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $938,547 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $938,547 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $938,547 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $663,606 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $663,606 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $663,606 | 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, 2013 AND 2012 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, 2013 AND 2012, THE ORGANIZATION HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. | ExplanationTxt |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN PHILANTHROPIC LLC | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 206 | AddressLine1 |
| City | POULSBO | City |
| State | WA | State |
| ZIP Code | 98370 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | CONSULTING SERVICES, PRPARATION OF MATERIALS | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $0 | GrossReceiptsAmt |
| Retained By Contractor | $17,500 | RetainedByContractorAmt |
| Net To Organization | -$17,500 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | $17,500 | TotalRetainedByContractorsAmt |
| Total Net To Organization | -$17,500 | TotalNetToOrganizationAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE G, PART I, LINE 2B, COLUMN (V) | FormAndLineReferenceDesc |
| Explanation | PAYMENTS TO AMERICAN PHILANTHROPIC, LLC WERE LIMITED TO SERVICES RELATED TO CONSULTING ON FUNDRAISING, DEVELOPMENT OF MATERIALS AND OTHER DEVELOPMENT PLANNING. NO SOLICIATION OF CONTRIBUTIONS WAS PERFORMED BY AMERICAN PHILANTHROPIC, LLC. | 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 | $182,500 | 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 | $18,250 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $27,884 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $228,634 | 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, PART III, LINE 4A, DESCRIPTION OF PROGRAM SERVICE: | AGGREGATE CAMPAIGN CONTRIBUTION LIMIT CHALLENGES: MCCUTCHEON V. FEC; YOUNG V. GAB THESE TWO CASES CHALLENGE 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 ARE SO LOW IN WISCONSIN THAT A SINGLE MAXIMUM CONTRIBUTION TO ONE CANDIDATE, FOR EXAMPLE THE GOVERNOR, WOULD PREVENT THE SAME PERSON FROM GIVING AS 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. THE U.S. SUPREME COURT STRUCK DOWN THE AGGREGATE LIMITS AS UNCONSTITUTIONAL IN VIOLATION OF THE FIRST AMENDMENT. THE YOUNG CASE IS STAYED PENDING THE RESOLUTION OF MCCUTCHEON. AFTER THE SUPREME COURT'S DECISION IN MCCUTCHEON, THE STATE AGREED TO A STIPULATION DECLARING WISCONSIN'S AGGREGATE LIMITS VOID. 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. PROPERTY DISBUTE IN 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. FIREFIGHTERS DISPUTE FAIR SHARE PAYMENT AMOUNT: TWO LOCAL FIREFIGHTERS RESIGNED FROM THEIR UNION BUT ARE NEVERTHELESS STILL REQUIRED TO PAY SO-CALLED "FAIR SHARE" DUES. THE FIREFIGHTERS HAVE DISPUTED THE AMOUNT OF DUES DEMANDED BY THE UNION. WE ARE REPRESENTING THE FIREFIGHTERS IN AN ARBITRATION PROCEEDING TO DETERMINE THE AMOUNT OF DUES THE FIREFIGHTERS CAN BE REQUIRED TO PAY DESPITE THEIR DESIRE NOT TO BELONG TO THE UNION. PENDING 2013 CASES: CHALLENGES TO ACT 10 BY UNIONS: WEAC V. WALKER; LABORERS LOCAL 236 V. WALKER; MADISON TEACHERS, INC. V. WALKER, WLEA V. WALKER THESE CASES ARE ALL CHALLENGES BY UNIONS TO GOVERNOR WALKER'S COLLECTIVE BARGAINING CHANGES. WILL, IN PARTNERSHIP WITH THE NATIONAL RIGHT TO WORK LEGAL DEFENSE FOUNDATION, REPRESENTS SEVERAL PUBLIC EMPLOYEES WHO SUPPORT ACT 10 AND HAS FILED SEVERAL AMICI BRIEFS. THE TWO FEDERAL CASES, WEAC AND LABORERS, HAVE RESULTED IN VINDICATION FOR ACT 10, WITH THE SEVENTH CIRCUIT COURT OF APPEALS REVERSING THE LOWER COURT AND UPHOLDING THE LAW. ALTHOUGH THE COURTS DENIED OUR REQUEST TO INTERVENE IN THESE CASES AS PARTIES, THEY DID CONSIDER OUR AMICI BRIEFS, AND THE ARGUMENTS WE MADE SHOW UP IN THE REASONING OF THE SEVENTH CIRCUIT. MADISON TEACHERS IS CURRENTLY BEFORE THE WISCONSIN SUPREME COURT, PENDING AN APPEAL OF DANE COUNTY CIRCUIT COURT JUDGE JUAN B. COLAS'S DECISION DECLARING MUCH OF ACT 10 UNCONSTITUTIONAL. WILL WAS INSTRUMENTAL IN CONVINCING THE SUPREME COURT TO REVERSE COLAS' CONTEMPT ORDER, WHICH HAD FORCED THE WISCONSIN EMPLOYMENT RELATIONS COMMISSION TO APPLY HIS RULING STATEWIDE TO ALL MUNICIPAL EMPLOYERS. SINCE THAT TIME, WILL HAS CONVINCED JUDGES IN TWO CIRCUIT COURTS (MILWAUKEE AND KENOSHA) THAT JUDGE COLAS'S OPINION DOES NOT BIND THEM, AND THEY ARE FREE TO REACH THEIR OWN CONCLUSIONS AS TO THE CONSTITUTIONALITY OF ACT 10 (THE LACROIX AND MARONE CASES). WLEA WAS FILED SHORTLY AFTER JUDGE COLAS'S DECISION IN MADISON TEACHERS, BY UNIONS HOPING TO COPY THEIR SUCCESS IN MADISON TEACHERS FOR STATE EMPLOYEES. JUDGE MARKSON, DISAGREEING WITH HIS COLLEAGUE JUDGE COLAS, RULED THAT ACT 10 WAS CONSTITUTIONAL. MACIVER V. ERPENBACH: STATE SENATOR JON ERPENBACH HAS REFUSED TO DISCLOSE THE EMAIL ADDRESSES OF GOVERNMENT WORKERS WHO EMAILED HIM ABOUT COLLECTIVE BARGAINING. WILL FILED AN OPEN RECORDS LAWSUIT CHALLENGING THAT REFUSAL. WHILE THE CIRCUIT COURT JUDGE RULED IN SENATOR ERPENBACH'S FAVOR, THE COURT OF APPEALS REVERSED, ORDERING ERPENBACH TO TURN OVER THE EMAIL ADDRESSES AND USING VERY STRONG LANGUAGE SUPPORTING THE PUBLIC'S RIGHT TO LEARN WHO IS SEEKING TO INFLUENCE ELECTED OFFICIALS. CHALLENGES TO VOTER ID: 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 ARE STATE CASES THAT RESULTED IN PERMANENT INJUNCTIONS AGAINST THE LAW FROM DANE COUNTY CIRCUIT COURT JUDGES AND EACH IS ON APPEAL. 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. THE COURT OF APPEALS REVERSED THE LOWER COURT IN LWV, AND THE SUPREME COURT HEARD ORAL ARGUMENTS IN BOTH NAACP AND LWV IN FEBRUARY. 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. AFTER A LENGTHY JOINT TRIAL, JUDGE LYNN ADELMAN STRUCK DOWN THE VOTER ID LAW, AND THE STATE HAS APPEALED TO THE SEVENTH CIRCUIT. DOE V. ELMBROOK SCHOOL DISTRICT: THIS CASE CHALLENGED THE ELMBROOK DISTRICT'S DECISION TO HOLD ITS GRADUATION CEREMONY IN A SPACIOUS AND COMFORTABLE CHURCH INSTEAD OF A CRAMPED AND UN-AIRCONDITIONED GYMNASIUM. RICK ESENBERG REPRESENTED ALLIANCE DEFENDING FREEDOM AS AMICUS ON THE SIDE OF THE SCHOOL DISTRICT. IN SPLIT DECISION, THE COURT OF APPEALS HELD THAT USE TO BE UNCONSTITUTIONAL. A PETITION FOR CERTIORARI HAS BEEN PENDING FOR A VERY LONG TIME (WELL OVER A YEAR). |
| FORM 990, PART III, LINE 4A, DESCRIPTION OF PROGRAM SERVICE: | CASES RESOLVED IN 2013: ROSNO V. SCOTT: WHEN JUDGE COLAS HELD WERC IN CONTEMPT FOR ENFORCING ACT 10 AGAINST PARTIES THAT WEREN'T INVOLVED IN THAT DANE COUNTY CASE, WE KNEW A STRONG RESPONSE WAS WARRANTED. IMMEDIATELY, WE COBBLED TOGETHER A GROUP OF FOUR TEACHERS FROM AROUND THE STATE AND FILED A LAWSUIT IN WAUKESHA COUNTY SEEKING AN INJUNCTION THAT WOULD REQUIRE WERC TO HOLD RECERTIFICATION ELECTIONS BEFORE DECEMBER 1. WE INTENDED TO SEEK A RULING FROM THE JUDGE THAT WOULD FORCE WERC TO HOLD RECERTIFICATION ELECTIONS IN OUR TEACHERS' DISTRICTS, TO CREATE A CONFLICT BETWEEN CIRCUIT COURT DECISIONS THAT A HIGHER COURT WOULD HAVE TO RESOLVE. HOWEVER, WHEN THE SUPREME COURT VACATED COLAS'S CONTEMPT ORDER, WERC AGREED TO A STIPULATED JUDGMENT THAT IT WOULD HOLD THE RECERTIFICATION ELECTIONS. OVER 70 UNIONS WERE DECERTIFIED AS A RESULT OF THOSE ELECTIONS. LAUR V. CITY OF MILWAUKEE: A LOCAL STREET PREACHER WAS CITED WITH TRESPASS FOR STANDING ON PUBLIC SIDEWALKS OUTSIDE OF MILLER PARK, GIVING A SERMON, AND HANDING OUT CHRISTIAN LITERATURE. HE WAS NOT AGGRESSIVE, LOUD, OR BLOCKING TRAFFIC. WE SUCCESSFULLY DEFENDED HIM IN MUNICIPAL COURT, CONVINCING THE JUDGE THAT HE HAD A FIRST AMENDMENT RIGHT TO USE THE SIDEWALK AS A "TRADITIONAL PUBLIC FORUM" TO SPREAD HIS MESSAGE. JERUSALEM EMPOWERED AFRICAN METHODIST EPISCOPAL CHURCH V. MILWAUKEE: 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. 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. WE ARE CURRENTLY REVIEWING WHETHER THE NEW ORDINANCE COMPLIES WITH CONSTITUTIONAL REQUIREMENTS. WE ARE ALSO CLOSELY WATCHING A NEW LAWSUIT BY PERMIT-HOLDERS SEEKING TO STRIKE DOWN THE ORDINANCE CREATING THE NEW PERMITS. NATIONAL COUNCIL FOR TEACHER QUALITY V. UW BOARD OF REGENTS: VARIOUS UW SCHOOLS OF EDUCATION REFUSED TO RELEASE COPIES OF SYLLABI USED IN THEIR TEACHER TRAINING COURSES. WILL FILED AN OPEN RECORDS LAWSUIT IN CHALLENGING THAT REFUSAL, WHICH LED TO A VERY FAVORABLE SETTLEMENT FOR OUR CLIENTS. THE RECORDS WERE TURNED OVER WITH ONLY MINIMAL RESTRICTIONS ON THEIR USE, AND NCTQ WILL BE ABLE TO USE THE DATA IN THEIR UPCOMING REPORT, TO BE PUBLISHED IN CONJUNCTION WITH U.S. NEWS AND WORLD REPORT, ON THE QUALITY OF TEACHER EDUCATION IN AMERICA. FEES SOUGHT IN 2012 AND PAID DURING 2013 WERE $9,600. RICE V. MILWAUKEE COUNTY BOARD: IN OUR FIRST CASE AND OUR FIRST VICTORY WE PROVED THAT THE MILWAUKEE COUNTY BOARD VIOLATED OPEN MEETINGS LAWS WHEN THEY FAILED TO GIVE PROPER NOTICE THAT THE BOARD WOULD BE ADOPTING A REDISTRICTING PLAN. HOEKSTRA V. CITY OF BAYFIELD: THIS LAWSUIT CHALLENGED ANTI-COMPETITIVE BED & BREAKFAST REGULATIONS IN NORTHERN WISCONSIN. WE SETTLED THE CASE WHEN THE CITY AGREED TO AMEND ITS ORDINANCE TO REMOVE THE OFFENDING PROVISIONS. VANDEN BOOGART V. CHRISTENSEN: THIS CASE WAS A FIRST AMENDMENT CHALLENGE TO THE SIGN ORDINANCE OF A SMALL TOWN NEAR GREEN BAY THAT PLACED A NEAR-BLANKET PROHIBITION ON ALL SIGNS PLACED ON PERSONAL PROPERTY IN RESIDENTIAL AND AGRICULTURAL ZONES. TOWN OFFICIALS USED THE ORDINANCE TO SILENCE THEIR CRITICS WHILE IGNORING VIOLATIONS BY THEIR SUPPORTERS. THE TOWN AMENDED ITS ORDINANCE ALMOST IMMEDIATELY IN RESPONSE TO OUR LAWSUIT, AND WE WERE SUCCESSFUL IN OBTAINING SUBSTANTIAL DAMAGES AND ATTORNEY FEES AGAINST THE TOWN IN A SETTLEMENT. FEES SOUGHT AND RECOVERED IN 2013 WERE $19,621. BALDWIN-WOODVILLE SCHOOL DISTRICT OPEN MEETINGS COMPLAINT: WE FILED AN OPEN MEETINGS COMPLAINT WITH THE ST. CROIX COUNTY DA AND ATTORNEY GENERAL ALLEGING THAT BWSD VIOLATED OPEN MEETINGS LAWS WHEN THEY WENT INTO CLOSED SESSION TO DISCUSS AND VOTE ON AN ACROSS-THE-BOARD CHRISTMAS BONUS FOR ALL DISTRICT EMPLOYEES. WE DECIDED NOT TO BRING A LAWSUIT IN THIS CASE BECAUSE THE GOAL OF BRINGING ATTENTION TO THE MATTER HAD BEEN ACCOMPLISHED; WE HAD NO DESIRE TO TRY AND RECOVER THE CHRISTMAS BONUSES FROM TEACHERS. MILWAUKEE COUNTY BOARD OPEN MEETINGS COMPLAINT: WE FILED AN OPEN MEETINGS COMPLAINT WITH THE MILWAUKEE COUNTY DA AND ATTORNEY GENERAL ALLEGING THAT THE MILWAUKEE COUNTY BOARD OF SUPERVISORS VIOLATED OPEN MEETINGS LAWS WHEN THEY USED A "WALKING QUORUM" (A SERIES OF MEETINGS BETWEEN MEMBERS DESIGNED TO AGREE ON A COURSE OF ACTION WHILE AVOIDING THE OPEN MEETINGS LAW) TO AGREE TO FIRE COUNTY CORPORATION COUNSEL KIMBERLY WALKER. ALTHOUGH WE DID NOT BRING A LAWSUIT IN THIS CASE, WE WERE SUCCESSFUL IN BRINGING ATTENTION TO THE MILWAUKEE COUNTY BOARD'S LAX ATTITUDE TOWARD THE REQUIREMENTS OF OPEN GOVERNMENT. WISCONSIN PROSPERITY NETWORK V. GAB: THIS CASE, AN ORIGINAL ACTION IN THE WISCONSIN SUPREME COURT, CHALLENGED GAB RULES PURPORTING TO REGULATE INDEPENDENT POLITICAL EXPENDITURES OF AS LITTLE AS $25. RICK ESENBERG ARGUED THE CASE TO THE SUPREME COURT. THE CASE WAS DISMISSED AFTER THE COURT SPLIT 3-3, WITH THE LIBERAL JUSTICES WANTING TO HOLD FOR THE GAB AND THE CONSERVATIVE JUSTICES WANTING TO DISMISS THE CASE AS IMPROVIDENTLY GRANTED. |
| 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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