2024-04-10T09:09:02-05:00 2023-12-31 390747409 REILLY PENNER & BENTON LLP 1233 NORTH MAYFAIR RD SUITE 302 MILWAUKEE WI 532263255 990 2023-01-01 451606079 WISCONSIN INSTITUTE FOR LAW & LIBERTY WISC 4147276369 330 E KILBOURN 725 MILWAUKEE WI 53202 STACY STUECK TREASURER 4147276369 2024-03-28 1 STACY STUECK 999009999 0 BRANDON PANKA P01596345 4142717800 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z STACY STUECK 330 E KILBOURN NO 725 MILWAUKEE WI 53202 3686511 0 X WWW.WILL-LAW.ORG X 2011 WI THE ORGANIZATION SHALL ADVANCE THE RULE OF LAW, FREE MARKETS AND A ROBUST CIVIC CULTURE THROUGH LITIGATION, RESEARCH, PUBLIC EDUCATION, AND THE PROVISION OF LEGAL COUNSEL TO LIKE MINDED INDIVIDUALS AND ORGANIZATIONS. 5 4 29 6 0 0 4496396 3464457 201000 54884 3663 126305 -35955 -40713 4665104 3604933 0 0 0 0 2791845 2955258 23912 40464 321756 601463 614938 3417220 3610660 1247884 -5727 6156366 6076165 284052 209934 5872314 5866231 X THE ORGANIZATION SHALL ADVANCE THE RULE OF LAW, FREE MARKETS AND A ROBUST CIVIC CULTURE THROUGH LITIGATION, RESEARCH, PUBLIC EDUCATION, AND THE PROVISION OF LEGAL COUNSEL TO LIKE MINDED INDIVIDUALS AND ORGANIZATIONS. 0 0 1613062 LITIGATION: THE WISCONSIN INSTITUTE FOR LAW & LIBERTY IS DEDICATED TO THE PROMOTION OF FREE MARKETS, LIMITED GOVERNMENT, INDIVIDUAL LIBERTY, AND A ROBUST CIVIL SOCIETY THROUGH EDUCATION, LITIGATION AND PARTICIPATION IN PUBLIC DISCOURSE AS A NON-PROFIT AND NON-PARTISAN ORGANIZATION. THE ORGANIZATION LITIGATES IN THE AREAS OF PROPERTY RIGHTS, THE FREEDOM TO EARN A LIVING, VOTING RIGHTS, REGULATION, TAXATION, SCHOOL CHOICE, AND RELIGIOUS FREEDOM AS AN EDUCATION ORGANIZATION, THE ORGANIZATION STRIVES TO ADVANCE THE DEBATE CONCERNING LAW AND PUBLIC POLICY IN THESE AND OTHER AREAS. OTHER AREAS INCLUDE OPEN RECORDS REQUESTS. WE HAVE ASSISTED MANY INDIVIDUALS AND ORGANIZATIONS WITH OPEN RECORDS REQUESTS. SUCH ASSISTANCE INCLUDES HELP DRAFTING REQUESTS, AND WRITING THREATENING LETTERS TO RECALCITRANT GOVERNMENTS. 1351807 POLICY & EDUCATION INTITIATIVE: THIS PROJECT REVOLVES AROUND EXPANDING PARENTAL AND SCHOOL AUTONOMY, DISRUPTING THE ENTRENCHED BUREAUCRACIES, AND PUSHING FOR POLICIES THAT MAKE STATE FUNDS FOLLOW THE STUDENT. IN SHORT, WE SEEK TO PROMOTE AND DEFEND EDUCATIONAL CHOICE. WE PURSUE THESE OBJECTIVES THROUGH CAREFUL STRATEGIC LITIGATION AND PUBLIC ADVOCACY, INCLUDING REPORTS AND PRESS RELEASES. 2964869 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 24 0 1 29 1 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WI AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC ND OR PA RI SC TN UT VA WV X X RICHARD ESSENBERG 4147276369 330 E KILBOURN NO 725 MILWAUKEE WI 53202 JAMES T BARRY III CHAIRMAN 1.00 X 0 0 0 MICHAEL GREBE DIRECTOR 1.00 X 0 0 0 CHRISTOPHER WOLFE DIRECTOR 1.00 X 0 0 0 MICHAEL H WHITE DIRECTOR 1.00 X 0 0 0 RICHARD M ESENBERG PRESIDENT & GENERAL COUNSE 40.00 X X 425249 0 34924 STACY A STUECK TREASURER & DIRECTOR OF AD 40.00 X 114881 0 31747 DAN LENNINGTON DEPUTY COUNSEL 40.00 X 153272 0 47895 LUKE BERG DEPUTY COUNSEL 40.00 X 161797 0 44910 LUCAS VEBBER DEPUTY COUNSEL 40.00 X 152797 0 43665 KYLE KOENEN DIRECTOR OF POLICY 40.00 X 123359 0 29252 LESLIE LUEHRS DEVELOPMENT DIRECTOR 40.00 X 125567 0 33963 WILLIAM FLANDERS DEPUTY COUNSEL 40.00 X 108061 0 21734 PATRICK GARRETT DEPUTY COUNSEL 40.00 X 115457 0 19917 1480440 0 308007 9 0 1 0 0 123415 3341042 3464457 54884 54884 54884 126305 126305 39600 123415 81578 -41978 -41978 MISCELLANEOUS REVENUE 900099 1265 1265 1265 3604933 54884 0 85592 X 1211136 1017354 109003 84779 1319486 1108368 118754 92364 107777 90533 9700 7544 148968 125134 13407 10427 167891 141029 15110 11752 35964 28052 2517 5395 12111 9446 848 1817 40464 40464 190838 141652 21936 27250 16782 8567 1635 6580 9226 6154 3072 160073 134461 14407 11205 3887 2721 583 583 40458 36412 2023 2023 26066 18245 5213 2608 6618 5559 596 463 BOOKS, SUBSRITPTIONS AN 30729 30729 EQUIPMENT RENTAL & MAIN 27438 23048 2469 1921 PUBLIC EDUCATION AND OU 23018 11509 11509 CASE COSTS 17553 17553 14177 8343 5834 3610660 2964869 324035 321756 4794702 5084217 990347 700000 7333 17160 170870 125081 71854 45789 15402 292130 213597 6156366 6076165 149 2231 283903 207703 284052 209934 X 4297570 4607732 1574744 1258499 5872314 5866231 6156366 6076165 -5727 -356 0 X X 0 1 X 1 0 X 2239536 2833691 4312035 4496396 3464457 17346115 2239536 2833691 4312035 4496396 3464457 17346115 7809544 9536571 25180 17008 1385 4418 126305 174296 17520411 346575 0.54430 0.49730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 53227 0 1 168 53395 0 PART II-B, LINE 1: ALLOCATED 49% OF LOBBYING EFFORT ON LEGISLATIVE PROPOSALS OR BILLS. ALLOCATED 41% TO TOPICS NOT YET ASSIGNED A BILL OR RULE NUMBER, SUCH AS SCHOOL CHOICE/INDEPENDENT CHARTER SCHOOL FUNDING, IMPROVING PARENTAL CHOICE PROGRAMS, WISCONSIN PUBLIC RECORDS LAW, TRANSPARENCY/CHOICE OF SCHOOL LIBRARY/CLASSROOM MATERIALS, EMPOWERING PUBLIC SCHOOL PARENTS, UNIVERSAL LICENSE RECOGNITION AND CHANGES TO WISCONSIN'S EDUCATION FUNDING SYSTEM. THE REMAINING 11% OF EFFORT WAS SPENT ON MULTIPLE MINOR CAUSES. 12747 8179 4568 76050 62632 13418 82073 54270 27803 45789 LEASE LIABILITY 207703 207703 3646555 -356 -356 3646911 -41978 -41978 3604933 3652638 41978 41978 3610660 0 3610660 PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT EVENT EXPENSES; SHOWN ON 990 STATEMENT OF REVENUES AS REDUCTION PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EVENT EXPENSES; SHOWN ON FINANCIAL STATEMENTS AS EXPENSES X X X X X X 1 PARAGON PRINTING AND GRAPHICS 4124 SOUTH 13TH ST MILWAUKEE WI 53221 FUNDRAISING MAILINGS 0 0 40464 -40464 40464 -40464 WI ANNUAL DINNER 163015 123415 39600 39600 41978 163015 123415 39600 39600 41978 81578 -41978 X 0 0 0 0 0 0 0 0 0 RICHARD M ESENBERG PRESIDENT & GENERAL COUNSE 425249 0 0 0 0 0 33000 0 1924 0 460173 0 0 0 LUKE BERG DEPUTY COUNSEL 161797 0 0 0 0 0 16800 0 28110 0 206707 0 0 0 DAN LENNINGTON DEPUTY COUNSEL 153272 0 0 0 0 0 16000 0 31895 0 201167 0 0 0 LUCAS VEBBER DEPUTY COUNSEL 152797 0 0 0 0 0 15600 0 28065 0 196462 0 0 0 LESLIE LUEHRS DEVELOPMENT DIRECTOR 125567 0 0 0 0 0 12600 0 21363 0 159530 0 0 0 KYLE KOENEN DIRECTOR OF POLICY 123359 0 0 0 0 0 12700 0 16552 0 152611 0 0 0 FORM 990 PART I, LINE 3: 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 B, LINE 11B FORM 990 IS REVIEWED BY THE DIRECTOR OF ADMINISTRATION AND BOARD PRESIDENT PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. 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 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 9,171. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,171. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 141,652. MANAGEMENT AND GENERAL EXPENSES 12,765. FUNDRAISING EXPENSES 27,250. TOTAL EXPENSES 181,667. FORM 990 PART XII LINE 2C THE PROCESS HAS NOT CHANGED. FORM 990 IS REVIEWED BY THE DIRECTOR OF ADMINISTRATION AND BOARD PRESIDENT PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.