2023-07-25T13:49:35-05:00 2022-12-31 390758449 WIPFLI LLP PO BOX 8700 MADISON WI 537088700 990 2022-01-01 391555465 WISCONSIN TRUST ACCOUNT FOUNDATION INC WISC 6082576845 4600 AMERICAN PKWY NO 104 MADISON WI 53718 MICHELLE KNUTSON TREASURER 6082576845 2023-07-18 1 MICHELLE KNUTSON 999009999 0 KARL ECK CPA P01454876 6082741980 2023-07-18 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHELLE KNUTSON 4600 AMERICAN PKWY NO 104 MADISON WI 53718 5317112 0 X WWW.WISTAF.ORG X 1986 WI THE WISCONSIN TRUST ACCOUNT FOUNDATION WORKS WITH CIVIL LEGAL AID ORGANIZATIONS IN WISCONSIN TO INCREASE ACCESS TO JUSTICE. WE OVERSEE FUNDS AND INVEST IN SERVICES AND PROJECTS TO HELP PEOPLE RESOLVE LEGAL PROBLEMS. 17 17 4 18 0 0 489614 1820049 2296398 1943334 82947 37773 144 6 2869103 3801162 2982464 4075944 0 0 364962 395506 0 0 7193 110224 249559 3457650 4721009 -588547 -919847 4833705 3979939 107345 375950 4726360 3603989 X THE WISCONSIN TRUST ACCOUNT FOUNDATION WORKS WITH CIVIL LEGAL AID ORGANIZATIONS IN WISCONSIN TO INCREASE ACCESS TO JUSTICE. WE OVERSEE FUNDS AND INVEST IN SERVICES AND PROJECTS TO HELP PEOPLE RESOLVE LEGAL PROBLEMS. 1 0 2912757 2662605 1943334 DIRECT LEGAL SERVICES GRANTS IN 2022, THE FOUNDATION MADE "DIRECT LEGAL SERVICES/FOUNDATION" GRANT AWARDS (PILSF, PRO HAC VICE, IOLTA) TO SEVENTEEN LEGAL SERVICES AGENCIES TO ASSIST LOW-INCOME INDIVIDUALS AND FAMILIES WITH CIVIL LEGAL NEEDS, IN AREAS SUCH AS FAMILY, HOUSING, EMPLOYMENT, DISABILITY, AND CONSUMER LAW. NO REVENUES ARE DERIVED DIRECTLY FROM THESE ACTIVITIES. ADMINISTRATIVE COSTS TO ADMINISTER THE FOUNDATION'S GRANT PROGRAMS ARE FUNDED BY THE INTEREST ON LAWYERS TRUST ACCOUNTS (IOLTA) PROGRAM (IN ACCORDANCE WITH WISCONSIN SUPREME COURT RULES CHAPTER 13), AND PORTIONS OF OTHER REVENUE SOURCES BASED ON A WRITTEN COST ALLOCATION POLICY/CALCULATION. 749308 725000 0 FORECLOSURE PREVENTION/COMMUNITY REDEVELOPMENT GRANTS - IN 2022, THE FOUNDATION GRANTED $725,000 TO SIX LEGAL SERVICES AGENCIES PROVIDING FORECLOSURE PREVENTION AND/OR COMMUNITY REDEVELOPMENT LEGAL ASSISTANCE TO WISCONSIN RESIDENTS. THE SOURCE OF THESE GRANTS WERE U.S. DEPT. OF JUSTICE VS. BANK OF AMERICA NATIONAL SETTLEMENT FUNDS RECEIVED BY THE FOUNDATION IN 2015 AND 2016. 722991 688339 0 COVID-19 CIVIL LEGAL SERVICES. IN 2022, THE FOUNDATION CONTRACTED WITH THE WISCONSIN DEPARTMENT OF CHILDREN AND FAMILIES (DCF) TO ADMINISTER SUBCONTRACTS WITH THIRTEEN NONPROFIT ORGANIZATIONS TO PROVIDE LEGAL SERVICES IN CIVIL MATTERS FOR LOW-INCOME INDIVIDUALS WHO NEED LEGAL ASSISTANCE TO RECOVER FROM THE COVID-19 PANDEMIC. A TOTAL OF $7,812,000 IN FEDERAL PASS-THROUGH FUNDING WAS MADE AVAILABLE TO WISTAF THROUGH THE US TREASURY AMERICAN RESCUE PLAN ACT (ARPA) STATE AND LOCAL FISCAL RECOVERY FUND. PER CONTRACT, THE FOUNDATION IS ELIGIBLE TO RECEIVE ADMINISTRATIVE FEES TOTALING NO MORE THAN 10 PERCENT OF THE TOTAL CONTRACTED AWARD TO USE TOWARD THE COST OF THE MANAGEMENT ACTIVITIES. 4385056 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 4 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 1 1 1 0 0 WI X REBECCA MURRAY 6082576845 4600 AMERICAN PKWY NO 104 MADISON WI 53718 APRIL BARKER CHAIRPERSON 1.00 0.00 X X 0 0 0 HON JOANNE KLOPPENBURG CHAIRPERSON 1.00 0.00 X X 0 0 0 JERRY VANG VICE CHAIRPERSON 1.00 0.00 X X 0 0 0 MICHELLE KNUTSON TREASURER 1.00 0.00 X X 0 0 0 ERIC ANDREWS SECRETARY 1.00 0.00 X X 0 0 0 GLENN DAHL DIRECTOR 1.00 0.00 X 0 0 0 HON SANDRA GIERNOTH DIRECTOR 1.00 0.00 X 0 0 0 ANNE HLAVACKA DIRECTOR 1.00 0.00 X 0 0 0 HON THOMAS HRUZ DIRECTOR 1.00 0.00 X 0 0 0 JOSHUA KINDKEPPEL DIRECTOR 1.00 0.00 X 0 0 0 DEANNE KOLL DIRECTOR 1.00 0.00 X 0 0 0 DEANGELA MONIQUE LUNA DIRECTOR 1.00 0.00 X 0 0 0 TIMOTHY RADELET DIRECTOR 1.00 0.00 X 0 0 0 JAMIE SCHAEFER DIRECTOR 1.00 0.00 X 0 0 0 HON CAROLINA MARIA STARK DIRECTOR 1.00 0.00 X 0 0 0 CHUCK STERTZ DIRECTOR 1.00 0.00 X 0 0 0 ATTY APRIL TOY DIRECTOR 1.00 0.00 X 0 0 0 REBECCA MURRAY EXECUTIVE DIRECTOR 40.00 0.00 X 137542 0 0 137542 0 0 1 0 0 0 0 1819777 272 1820049 TRUST ACCOUNT INTEREST INCOME 541100 908767 908767 ATTORNEY ASSESSMENTS 541100 908450 908450 PRO HAC VICE FEES 541100 85100 85100 CY PRES AWARDS 541100 41017 41017 1943334 69951 69951 1483772 1515950 -32178 -32178 -32178 6 6 6 3801162 1943334 0 37779 4075944 4075944 139328 72306 65236 1786 187382 97245 87736 2401 32247 16906 14928 413 9603 5035 4445 123 26946 14216 12372 358 62527 8634 53893 7962 7962 86666 45301 40286 1079 4176 1834 2297 45 15113 7894 7046 173 46038 24076 21361 601 901 128 773 13821 10363 3363 95 3164 1658 1461 45 DUES AND SUBSCRIPTIONS 6290 2913 3310 67 2901 603 2291 7 4721009 4385056 328760 7193 1998246 1939403 33979 493400 64815 0 26384 15645 2710281 1499281 0 32210 4833705 3979939 23366 16895 83979 326653 0 32402 107345 375950 X 4726360 1951712 0 1652277 4726360 3603989 4833705 3979939 -919847 -202524 0 X 0 1 X 1 0 X 589136 525330 509331 489614 1820049 3933460 589136 525330 509331 489614 1820049 3933460 3933460 127970 144902 97501 62105 69951 502429 4435889 10665423 0.88670 0.84330 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 23 86 109 4712938 4713047 385652 96413 0 0 317321 322883 385652 1025856 1538784 2867 2139 109 5115 79330 80721 96413 256464 384696 663 23 686 0 OPERATING LEASE LIABILITY 32402 32402 X 3590676 -202524 -202524 3793200 7962 7962 3801162 4713047 0 4713047 7962 7962 4721009 PART X, LINE 2: WISTAF IS REQUIRED TO ASSESS WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION ON THE TECHNICAL MERITS OF THE POSITION ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. MANAGEMENT DOES NOT BELIEVE THERE ARE ANY UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2022. ACCORDINGLY, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. 1 LEGAL ACTION OF WISCONSIN 633 W WISCONSIN AVE SUITE 2000 MILWAUKEE WI 53203 391077192 501(C)(3) 1558712 0 CIVIL LEGAL SERVICES WISCONSIN JUDICARE INC DBA JUDICARE LEGAL AID 401 N 5TH ST 200 WAUSAU WI 54403 391170880 501(C)(3) 989177 0 CIVIL LEGAL SERVICES LEGAL AID SOCIETY OF MILWAUKEE 728 N JAMES LOVELL ST MILWAUKEE WI 53233 390806284 501(C)(3) 385731 0 CIVIL LEGAL SERVICES CATHOLIC CHARITIES OF THE ARCHDIOCESE OF MILWAUKEE 731 W WASHINGTON ST MILWAUKEE WI 53204 390806321 501(C)(3) 165995 0 CIVIL LEGAL SERVICES DISABILITY RIGHTS WISCONSIN 1502 W BROADWAY MONONA WI 53713 391279037 501(C)(3) 135000 0 CIVIL LEGAL SERVICES CENTER AGAINST SEXUAL & DOMESTIC ABUSE 318 21ST AVE E SUPERIOR WI 54880 391478768 501(C)(3) 100163 0 CIVIL LEGAL SERVICES CENTRO LEGAL POR DERECHOS HUMANOS 611 W NATIONAL AVE SUITE 103 MILWAUKEE WI 53204 391710549 501(C)(3) 97314 0 CIVIL LEGAL SERVICES KIDS MATTER INC 1850 N DR MARTIN LUTHER KING 202 MILWAUKEE WI 53212 391988488 501(C)(3) 96453 0 CIVIL LEGAL SERVICES ABC FOR HEALTH 32 N BASSETT ST MADISON WI 53703 391783748 501(C)(3) 69300 0 CIVIL LEGAL SERVICES INDIANHEAD COMMUNITY ACTION AGENCY 1000 COLLEGE AVE W LADYSMITH WI 54848 391086966 501(C)(3) 60932 0 CIVIL LEGAL SERVICES COMMUNITY JUSTICE INC 214 N HAMILTON ST 101 MADISON WI 53703 201228751 501(C)(3) 50270 0 CIVIL LEGAL SERVICES GOLDEN HOUSE 1120 UNIVERSITY AVE GREEN BAY WI 54302 391342659 501(C)(3) 46904 0 CIVIL LEGAL SERVICES PORTAGE COUNTY LEGAL AID SOCIETY 1578 STRONGS AVE STEVENS POINT WI 54481 391785895 501(C)(3) 38000 0 CIVIL LEGAL SERVICES END DOMESTIC ABUSE WISCONSIN 1400 E WASHINTON AVE 227 MADISON WI 53703 391380437 501(C)(3) 34975 0 CIVIL LEGAL SERVICES OUR LADY QUEEN OF PEACE PARISH DBA CATHOLIC MULTICULTURAL CENTER 1862 BELD ST MADISON WI 53713 390824008 501(C)(3) 33223 0 CIVIL LEGAL SERVICES METRO MILWAUKEE MEDIATION SERVICES INC 1915 N DOCTOR MLK JR DR MILWAUKEE WI 53212 454194546 501(C)(3) 29087 0 CIVIL LEGAL SERVICES RAINBOW HOUSE DOMESTIC ABUSE SVCS 1530 MAIN ST MARINETTE WI 54143 391747810 501(C)(3) 25456 0 CIVIL LEGAL SERVICES VIVENT HEALTH 820 N PLANKINTON AVE MILWAUKEE WI 53203 391534049 501(C)(3) 25000 0 CIVIL LEGAL SERVICES LOTUS LEGAL CLINIC INC 130 W BRUCE ST SUITE 450 MILWAUKEE WI 53204 475156371 501(C)(3) 22000 0 CIVIL LEGAL SERVICES HAVEN INC 1106 E 8TH ST MERRILL WI 54452 391422096 501(C)(3) 20000 0 CIVIL LEGAL SERVICES ECONOMIC JUSTICE INSTITUTE 975 BASCOM MALL MADISON WI 53706 391200952 501(C)(3) 19102 0 CIVIL LEGAL SERVICES CATHOLIC CHARITIES OF THE DIOCESE OF LA CROSSE 3710 EAST AVE S LA CROSSE WI 54601 391896823 501(C)(3) 16500 0 CIVIL LEGAL SERVICES WOMEN AND CHILDREN'S HORIZONS 2525 63RD ST KENOSHA WI 53143 391278299 501(C)(3) 14653 0 CIVIL LEGAL SERVICES WINNEBAGO CONFLICT RESOLUTION CENTER 415 JACKSON ST 417 OSHKOSH WI 54901 391677314 501(C)(3) 14544 0 CIVIL LEGAL SERVICES LEGAL AID SOCIETY OF DOOR COUNTY 131 S 3RD AVE STURGEON BAY WI 54235 391649959 501(C)(3) 12100 0 CIVIL LEGAL SERVICES THE WOMENS CENTER 505 N EAST AVE WAUKESHA WI 53186 391269698 501(C)(3) 11176 0 CIVIL LEGAL SERVICES 26 0 PART I, LINE 2: WISTAF USES A VARIETY OF METHODS TO MONITOR USAGE OF GRANT FUNDS (PERFORMANCE AND RISK ASSESSMENT). GRANTEES ARE REQUIRED TO SUBMIT QUARTERLY, MIDYEAR AND/OR ANNUAL REPORT OF ACTIVITIES, FINANCES, ETC. RELATED TO THE GRANTS THEY RECEIVE. IN ADDITION, WISTAF CONDUCTS MONITORING VISITS WITH GRANTEES, AS DICTATED BY THE FOUNDATION'S SUBRECIPIENT RISK ASSESSMENT AND MONITORING POLICIES AND PROCEDURES. AS THE ADMINISTRATOR OF FEDERAL FUNDING VIA THE WISCONSIN DEPARTMENT OF CHILDREN AND FAMILIES, WISTAF HAS AN OBLIGATION TO IDENTIFY AND ASSESS RISKS ASSOCIATED WITH THE USAGE AND ADMINISTRATION OF GRANT FUNDS FOR EACH OF THE SUBRECIPIENT AGENCIES ("PROVIDERS") RECEIVING FUNDING. WISTAF HAS CHOSEN TO USE THE RISK-BASED APPROACH IN EVALUATING AND MONITORING PROVIDERS' ADMINISTRATION OF FUNDS. WISTAF ASSESSES RISK AND MONITORS PERFORMANCE USING A VARIETY OF METHODS INCLUDING: PROVIDER SITE VISITS REGULAR PROVIDER REPORTING AND REVIEW OF ADDITIONAL DOCUMENTATION AND RELEVANT MATERIALS. RISK ASSESSMENTS ARE PERFORMED IN A SYSTEMATIC AND RATIONAL MANNER. ALL RESULTS ARE DOCUMENTED. FORM 990, PART III, LINE 2 IN 2022, WISTAF BEGAN ADMINISTERING NEW SOURCES OF FEDERAL PASS-THROUGH FUNDING ON BEHALF OF THE STATE OF WISCONSIN. NEW GRANT PROGRAMS WERE CREATED TO FUND CIVIL LEGAL SERVICES RESPONSIVE TO COVID-19 RECOVERY, AFGHAN EVACUEE IMMIGRATION, AND FORECLOSURE PREVENTION. FORM 990, PART VI, SECTION A, LINE 7A THE PRESIDENT OF THE STATE BAR OF WISCONSIN SHALL APPOINT, WITH THE APPROVAL OF THE STATE BAR OF WISCONSIN BOARD OF GOVERNORS, 9 ATTORNEY DIRECTORS AND 3 NONATTORNEY DIRECTORS. THE CHIEF JUSTICE OF THE WISCONSIN SUPREME COURT SHALL APPOINT 3 DIRECTORS FROM THE WISCONSIN JUDICIARY. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR AND TREASURER WILL REVIEW THE REPORTS PRIOR TO FILING THEM TO ENSURE THAT THEY ARE ACCURATE AND DO NOT INDICATE ANY POTENTIAL PROBLEMS WITH THE FOUNDATION'S TAX STATUS OR FUNDRAISING LICENSE. FORM 990, PART VI, SECTION B, LINE 12C IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE CORPORATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS OR MEMBERS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER OR EMPLOYEE HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OR EMPLOYEE OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S OR EMPLOYEE'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER OR EMPLOYEE HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15A EXECUTIVE DIRECTOR COMPENSATION IS COMPARED TO AVAILABLE DATA FROM THE NATIONAL ASSOCIATION OF IOLTA PROGRAMS (NAIP) TO BEST DETERMINE COMPENSATION LEVELS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.