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      <MissionDesc>THE WMC LITIGATION CENTER'S MISSION IS TO REPRESENT CLIENTS IN LEGAL ACTIONS TO FOSTER AND PROTECT THE FREE ENTERPRISE SYSTEM.</MissionDesc>
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      <Desc>THE WMC LITIGATION CENTER ("LITIGATION CENTER") IS DEDICATED TO LESSENING THE BURDENS OF GOVERNMENT THROUGH LITIGATION AND EDUCATING THE PUBLIC ABOUT ECONOMIC FREEDOM AND RELATED ISSUES THROUGH COMMUNICATIONS AND OUTREACH. THE LITIGATION CENTER'S CORE MISSION IS TO REPRESENT CLIENTS IN LEGAL ACTIONS TO FOSTER AND PROTECT THE FREE ENTERPRISE SYSTEM. THE LITIGATION CENTER DEFENDS THE BUSINESS COMMUNITY AND INDIVIDUALS FROM GOVERNMENT ENTITIES THAT ACT BEYOND THEIR AUTHORITY BY COMMENCING LAWSUITS, FILING AMICUS BRIEFS, AND ASSISTING OUTSIDE COUNSEL IN SELECT CASES. THE LITIGATION CENTER IS COMMITTED TO PROVIDING HIGH-QUALITY LEGAL SERVICES. AS A 501(C)(3) NOT-FOR-PROFIT, PUBLIC-INTEREST LAW FIRM, THE LITIGATION CENTER DOES NOT COLLECT FEES FROM ITS CLIENTS FOR ITS SERVICES. IN CALENDAR YEAR 2023, THE LITIGATION CENTER REPRESENTED CLIENTS IN A TOTAL OF 12 LEGAL MATTERS. THE MATTERS FALL INTO SEVEN MAIN CATEGORIES: ADMINISTRATIVE LAW, ENVIRONMENTAL LAW, SEPARATION OF POWERS, ECONOMIC LIBERTY, PROPERTY RIGHTS, GOVERNMENT TRANSPARENCY, AND TAXATION. WISCONSIN MANUFACTURERS AND COMMERCE, INC. V. VILLAGE OF PEWAUKEE(WISCONSIN COURT OF APPEALS, CASE NUMBER 2023AP690)THE LITIGATION CENTER IS REPRESENTING A NOT-FOR-PROFIT BUSINESS TRADE ASSOCIATION IN THIS MATTER. THIS MATTER SEEKS DECLARATORY RELIEF AND AN INJUNCTION PROHIBITING FURTHER ENFORCEMENT OF THE VILLAGE OF PEWAUKEE'S SO-CALLED TRANSPORTATION USER FEE. THE VILLAGE IMPOSES THIS FEE ON ALL DEVELOPED PROPERTY WITHIN THE VILLAGE, WITH LIMITED EXCEPTIONS. THE LITIGATION CENTER IS ARGUING THAT THIS FEE IS ILLEGAL. THE LITIGATION CENTER FILED THIS APPEAL IN 2023. IF SUCCESSFUL, THIS LAWSUIT WILL BENEFIT THE PUBLIC BY PREVENTING LOCAL GOVERNMENTS FROM ILLEGALLY CREATING NEW TAXES IN CIRCUMVENTION OF LEGAL LIMITS ON TAX INCREASES. THIS LITIGATION AFFECTS VIRTUALLY ALL PROPERTY OWNERS IN THE VILLAGE OF PEWAUKEE. IT ALSO AFFECTS BROAD PUBLIC INTERESTS INVOLVING THE POWER OF LOCAL GOVERNMENTS TO ADOPT NEW FEES AND TAXES. SEVERAL LOCAL GOVERNMENTS IN WISCONSIN HAVE ADOPTED A TRANSPORTATION FEE SIMILAR TO THE ONE BEING CHALLENGED IN THIS MATTER, AND SEVERAL OTHER LOCAL GOVERNMENTS IN WISCONSIN ARE CONSIDERING ADOPTING SUCH A FEE. THIS LITIGATION SEEKS TO SET A JUDICIAL PRECEDENT DECLARING THAT THIS TYPE OF FEE IS ILLEGAL IN ORDER TO PREVENT OTHER COMMUNITIES FROM ADOPTING OR ENFORCING A SIMILAR FEE. THE LITIGATION CENTER DID NOT SEEK OR OBTAIN ANY FEES IN THIS MATTER. RUFFOLO V. WISCONSIN DEPARTMENT OF NATURAL RESOURCES(U.S. DISTRICT COURT FOR THE WESTERN DISTRICT OF WISCONSIN, CASE NUMBER 23-CV-635)THE LITIGATION CENTER FILED THIS LAWSUIT IN 2023 ON BEHALF OF TWO OWNERS OF A SMALL BICYCLE AND SKATEBOARD SHOP. THE WISCONSIN DEPARTMENT OF NATURAL RESOURCES (DNR) SENT THE PLAINTIFFS A "RESPONSIBLE PARTY" LETTER, STATING THAT THEY WERE LEGALLY RESPONSIBLE FOR CLEANING UP UNDERGROUND PETROLEUM CONTAMINATION AT THEIR COMMERCIAL PROPERTY, EVEN THOUGH THE PETROLEUM CONTAMINATION LIKELY WAS PRESENT THERE 20 OR MORE YEARS BEFORE THEY PURCHASED THE PROPERTY. IN THIS LAWSUIT, THE LITIGATION CENTER ARGUES THAT WISCONSIN'S "SPILLS LAW" DOES NOT IMPOSE CLEANUP LIABILITY ON "INNOCENT LANDOWNERS AND "INNOCENT BUYERS LIKE THE PLAINTIFFS IN THIS CASE. THE LITIGATION CENTER ALTERNATIVELY ARGUES THAT SUCH LIABILITY IS UNCONSTITUTIONAL. THIS LAWSUIT SEEKS TO BENEFIT THE PUBLIC GENERALLY BY ELIMINATING "INNOCENT LANDOWNER AND "INNOCENT BUYER" LIABILITY UNDER WISCONSIN'S SPILLS LAW. THIS FORM OF LIABILITY IS PATENTLY UNFAIR AND IS BANKRUPTING HOMEOWNERS AND SMALL BUSINESSES ACROSS WISCONSIN. THE LITIGATION CENTER AGREED TO WITHDRAW A REQUEST FOR ATTORNEY FEES IN THIS MATTER. THE LITIGATION CENTER HAS NOT RECEIVED ANY FEES IN THIS MATTER. WISCONSIN DAIRY ALLIANCE INC. V. WISCONSIN DEPARTMENT OF NATURAL RESOURCES (CALUMET COUNTY CIRCUIT COURT, CASE NUMBER 2023CV66)THE LITIGATION CENTER FILED THIS LAWSUIT IN 2023 ON BEHALF OF TWO ORGANIZATIONS THAT REPRESENT DAIRY FARMERS. THIS LAWSUIT CHALLENGES THE VALIDITY OF TWO ADMINISTRATIVE RULES ADOPTED BY THE WISCONSIN DEPARTMENT OF NATURAL RESOURCES (DNR). ONE OF THOSE RULES REQUIRES CERTAIN LIVESTOCK FARMS TO HAVE A WASTEWATER-DISCHARGE PERMIT REGARDLESS OF WHETHER THE DNR CAN PROVE THAT THEY ARE DISCHARGING WASTEWATER. THE OTHER RULE REQUIRES CERTAIN LIVESTOCK FARMS TO HAVE A WASTEWATER-DISCHARGE PERMIT TO QUALIFY FOR THE STORMWATER-DISCHARGE EXEMPTION FROM LIABILITY AND PERMITTING REQUIREMENTS. THIS LAWSUIT AIMS TO BENEFIT THE PUBLIC GENERALLY BY CLARIFYING THAT THE DNR CANNOT REQUIRE AN OWNER OR OPERATOR OF A "POINT SOURCE" OF WATER POLLUTION TO OBTAIN A WASTEWATER-DISCHARGE PERMIT IF THE DNR CANNOT PROVE THAT THE POINT SOURCE IS DISCHARGING A POLLUTANT INTO A WATER OF THE STATE. THIS LAWSUIT ALSO AIMS TO BENEFIT THE PUBLIC GENERALLY BY REDUCING REGULATORY COSTS FOR DAIRY FARMS, THEREBY HELPING TO LOWER THE COST OF FOOD AND BENEFIT THE ECONOMY OF RURAL WISCONSIN COMMUNITIES THAT RELY HEAVILY ON THE AGRICULTURAL SECTOR. THE LITIGATION CENTER DID NOT SEEK OR OBTAIN ANY FEES IN THIS MATTER. MINKS V. CITY OF NEENAH(WINNEBAGO COUNTY CIRCUIT COURT, CASE NUMBER 23CV258)THE LITIGATION CENTER FILED THIS LAWSUIT IN 2023 ON BEHALF OF FOUR RESIDENTS AND TAXPAYERS IN THE CITY OF NEENAH, WISCONSIN. THIS LAWSUIT CHALLENGES THE VALIDITY OF NEENAH'S SIGN ORDINANCE. THE LAWSUIT ALLEGES THAT THE SIGN ORDINANCE VIOLATES THE FIRST AMENDMENT RIGHT TO FREE SPEECH IN SEVERAL WAYS. THIS LAWSUIT SEEKS TO BENEFIT THE PUBLIC GENERALLY BY PROTECTING THE CONSTITUTIONAL FREE-SPEECH RIGHTS OF NEENAH RESIDENTS AND BUSINESSES. THIS LAWSUIT ALSO SEEKS TO BENEFIT THE PUBLIC GENERALLY BY SETTING JUDICIAL PRECEDENT STRIKING DOWN THIS TYPE OF ORDINANCE, THEREBY ENCOURAGING OTHER WISCONSIN MUNICIPALITIES TO REPEAL SIMILAR SIGN ORDINANCES OR AT LEAST PROVIDING JUDICIAL PRECEDENT FOR CHALLENGING THOSE OTHER ORDINANCES. IN THE COMPLAINT IN THIS MATTER, THE LITIGATION CENTER INCLUDED A REQUEST FOR ATTORNEY FEES. THE LITIGATION CENTER HAS NOT RECEIVED ANY FEES IN THIS MATTER. BINVERSIE V. TOWN OF EUREKA(NO COURT CASE YET)IN OCTOBER 2023, THE LITIGATION CENTER SERVED A NOTICE OF CLAIM" ON THE TOWN OF EUREKA IN POLK COUNTY, WISCONSIN ON BEHALF OF TWO RESIDENTS AND TAXPAYERS IN EUREKA. A NOTICE OF CLAIM IS GENERALLY A PREREQUISITE TO A LAWSUIT AGAINST A WISCONSIN MUNICIPALITY. IN ITS NOTICE OF CLAIM, THE LITIGATION CENTER ALLEGED THAT A EUREKA ORDINANCE UNLAWFULLY IMPOSES SEVERAL MONETARY AND PERMITTING REQUIREMENTS ON CERTAIN LIVESTOCK FARMS. THIS LAWSUIT SEEKS TO BENEFIT THE PUBLIC GENERALLY BY PREVENTING THE TOWN FROM SPENDING TAXPAYER MONEY ENFORCING AN UNLAWFUL ORDINANCE. THIS LAWSUIT ALSO SEEKS TO BENEFIT THE PUBLIC GENERALLY BY REMOVING THE TOWN'S ONEROUS AND UNLAWFUL RESTRICTIONS ON LIVESTOCK FARMS, THEREBY ALLOWING LIVESTOCK FARMS TO MAINTAIN AFFORDABLE PRICES FOR THEIR PRODUCTS AND GENERALLY PROMOTING THE AGRICULTURAL SECTOR OF THIS RURAL COMMUNITY'S ECONOMY. THIS LAWSUIT ALSO SEEKS TO BENEFIT THE PUBLIC GENERALLY BY SETTING JUDICIAL PRECEDENT STRIKING DOWN THIS TYPE OF ORDINANCE. SEVERAL OTHER MUNICIPALITIES IN WISCONSIN HAVE A VIRTUALLY IDENTICAL ORDINANCE, AND AT LEAST ONE OF MUNICIPALITY IS CONSIDERING ADOPTING SUCH AN ORDINANCE. THE LITIGATION CENTER DID NOT SEEK OR OBTAIN ANY FEES IN THIS MATTER. WISCONSIN MANUFACTURERS AND COMMERCE INC. V. WISCONSIN DEPARTMENT OF JUSTICE(DANE COUNTY CIRCUIT COURT, CASE NO. 2023CV3275)THE LITIGATION CENTER FILED THIS LAWSUIT IN 2023 ON BEHALF OF A TRADE ORGANIZATION THAT HAD SUBMITTED A PUBLIC RECORDS REQUEST TO THE WISCONSIN DEPARTMENT OF JUSTICE (DOJ). THE DOJ DENIED THE PUBLIC RECORDS REQUEST, CLAIMING THAT EVERY RESPONSIVE DOCUMENT WAS PRIVILEGED AS AN ATTORNEY-CLIENT COMMUNICATION OR AS ATTORNEY WORK PRODUCT. THE REQUEST SOUGHT DOCUMENTS SHOWING COMMUNICATIONS BETWEEN THE DOJ AND A PRIVATE LAW FIRM THAT THE WISCONSIN STATE GOVERNMENT HAD HIRED TO SUE WISCONSIN BUSINESSES FOR USING AND MANUFACTURING CERTAIN LAWFUL CHEMICALS. THIS LAWSUIT SEEKS TO BENEFIT THE PUBLIC GENERALLY BY COMPELLING A GOVERNMENT AGENCY TO PUBLICLY DISCLOSE CERTAIN DOCUMENTS PERTAINING TO AN ISSUE OF STATEWIDE INTEREST. GOVERNMENT TRANSPARENCY IS IN THE PUBLIC'S GENERAL INTEREST. IN THE COMPLAINT IN THIS MATTER, THE LITIGATION CENTER INCLUDED A REQUEST FOR ATTORNEY FEES. 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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART III, LINE 4A, LEGAL CASES CONTINUED</FormAndLineReferenceDesc>
        <ExplanationTxt>BAD RIVER BAND OF THE LAKE SUPERIOR TRIBE OF CHIPPEWA INDIANS OF THE BAD RIVER RESERVATION V. ENBRIDGE ENERGY COMPANY, INC. (U.S. COURT OF APPEALS FOR THE SEVENTH CIRCUIT, CASE NOS. 23-2309 &amp; 23-2467) THE LITIGATION CENTER FILED AN AMICUS BRIEF IN THIS CASE IN 2023 ON BEHALF OF SEVERAL TRADE ORGANIZATIONS. IN THE AMICUS BRIEF, THE LITIGATION CENTER HIGHLIGHTED THE NEGATIVE ECONOMIC AND POLITICAL CONSEQUENCES THAT WOULD HAPPEN IF THE COURT WERE TO ORDER THE ENBRIDGE ENERGY COMPANY TO IMMEDIATELY SHUT DOWN A SEGMENT OF ITS OIL PIPELINE IN NORTHERN WISCONSIN. THIS AMICUS BRIEF SEEKS TO BENEFIT THE PUBLIC GENERALLY BY ENCOURAGING THE COURT TO ALLOW THIS OIL PIPELINE TO REMAIN OPEN FOR NOW, THEREBY PROVIDING AN AFFORDABLE AND RELIABLE SOURCE OF ENERGY FOR THE GREAT LAKES REGION OF THE UNITED STATES AND CANADA, AS WELL AS HELPING TO PROTECT THOUSANDS OF JOBS THAT DEPEND ON THIS PIPELINE. THE LITIGATION CENTER DID NOT SEEK OR OBTAIN ANY FEES IN THIS MATTER. TOWN OF LEDGEVIEW, LEDGEVIEW FARMS LLC V. LIVESTOCK FACILITY SITING REVIEW BOARD (WISCONSIN SUPREME COURT, CASE NO. 2021AP240) IN JANUARY 2023, THE LITIGATION CENTER FILED AN AMICUS BRIEF IN THIS CASE ON BEHALF OF THREE TRADE GROUPS. THE AMICUS BRIEF URGED THE WISCONSIN SUPREME COURT TO REVIEW THE COURT OF APPEALS' DECISION, WHICH HAD SET JUDICIAL PRECEDENT ON THE GROUNDS UNDER WHICH A LOCAL GOVERNMENT MAY DENY A FARM'S PERMIT APPLICATION FOR SITING OR EXPANDING A LIVESTOCK FACILITY. THIS AMICUS BRIEF SOUGHT TO BENEFIT THE PUBLIC GENERALLY BY CLARIFYING THE GROUNDS UNDER WHICH A LOCAL GOVERNMENT MAY DENY SUCH A PERMIT APPLICATION, A MATTER OF PUBLIC INTEREST. THIS AMICUS BRIEF ALSO SOUGHT TO BENEFIT THE PUBLIC GENERALLY BY ELIMINATING ONEROUS AND UNLAWFUL BARRIERS TO EXPANSION OF A LIVESTOCK FARM, THEREBY ALLOWING LIVESTOCK FARMS TO ACHIEVE GREATER ECONOMY OF SCALE, MAINTAIN AFFORDABLE PRICES FOR THEIR PRODUCTS, AND SUPPORT THE ECONOMIES OF RURAL COMMUNITIES. EVERS V. MARKLEIN (WISCONSIN SUPREME COURT, CASE NO. 2023AP2020-OA) SEVERAL EXECUTIVE BRANCH OFFICIALS IN WISCONSIN STATE GOVERNMENT FILED THIS LAWSUIT AGAINST SEVERAL STATE LEGISLATORS, ALLEGING THAT LEGISLATIVE COMMITTEES HAD VIOLATED THE CONSTITUTIONAL SEPARATION OF POWERS BY "VETOING" CERTAIN EXECUTIVE BRANCH ACTIONS. IN 2023, THE LITIGATION CENTER FILED AN AMICUS BRIEF IN THIS CASE ON BEHALF OF A TRADE ORGANIZATION, URGING THE WISCONSIN SUPREME COURT NOT TO GRANT ORIGINAL JURISDICTION OVER THIS CASE. THE LITIGATION CENTER'S AMICUS BRIEF SOUGHT TO BENEFIT THE PUBLIC GENERALLY BY PRESERVING WISCONSIN'S SEPARATION OF POWERS, INCLUDING IMPORTANT LEGISLATIVE OVERSIGHT OF UNELECTED AGENCY OFFICIALS. THE LITIGATION CENTER DID NOT SEEK OR RECEIVE ANY FEES IN THIS MATTER. UNDERWOOD V. VOS (WISCONSIN SUPREME COURT, CASE NO. 2023AP001896-OA) THE PETITIONERS FILED THIS LAWSUIT AS AN ORIGINAL ACTION IN THE WISCONSIN SUPREME COURT, SEEKING TO INVALIDATE WISCONSIN'S FUNDING MECHANISMS FOR CHOICE AND CHARTER SCHOOLS. IN 2023, THE LITIGATION CENTER FILED AN AMICUS BRIEF IN THIS CASE ON BEHALF OF A TRADE ORGANIZATION, URGING THE WISCONSIN SUPREME COURT NOT TO GRANT ORIGINAL JURISDICTION OVER THIS CASE. THE LITIGATION CENTER POINTED OUT IN ITS AMICUS BRIEF THAT CHOICE AND CHARTER SCHOOLS BENEFIT THE PUBLIC GENERALLY BY EXCEEDING THE METRICS OF TRADITIONAL PUBLIC SCHOOLS. THE LITIGATION CENTER ALSO NOTED IN ITS AMICUS BRIEF THAT THIS LAWSUIT, IF SUCCESSFUL, WOULD HAVE HARMFUL EFFECTS ON WISCONSIN'S STUDENTS, FAMILIES, TEACHERS, AND ECONOMY. THE LITIGATION CENTER'S AMICUS BRIEF SOUGHT TO BENEFIT THE PUBLIC GENERALLY BY HELPING TO PRESERVE THE FINANCIAL VIABILITY OF CHOICE AND CHARTER SCHOOLS. THE LITIGATION CENTER DID NOT SEEK OR RECEIVE ANY FEES IN THIS MATTER. REBECCA CLARKE V. WISCONSIN ELECTIONS COMMISSION (WISCONSIN SUPREME COURT, CASE NO. 2023AP1399-OA) THE PETITIONERS FILED THIS LAWSUIT AS AN ORIGINAL ACTION IN THE WISCONSIN SUPREME COURT, SEEKING TO INVALIDATE WISCONSIN'S LEGISLATIVE MAPS AND FORCE DULY ELECTED SENATORS TO SEEK REELECTION BEFORE THEIR CURRENT TERMS EXPIRE. IN 2023, THE LITIGATION CENTER FILED AN AMICUS BRIEF IN THIS CASE ON BEHALF OF A TRADE ORGANIZATION, URGING THE WISCONSIN SUPREME COURT NOT TO GRANT ORIGINAL JURISDICTION OVER THIS CASE. THE LITIGATION CENTER'S AMICUS BRIEF SOUGHT TO BENEFIT THE PUBLIC GENERALLY BY DEFENDING THE LEGISLATIVE MAPS THAT THE WISCONSIN SUPREME COURT HAD ADOPTED IN 2022. THE LITIGATION CENTER'S AMICUS BRIEF ALSO SOUGHT TO BENEFIT THE PUBLIC GENERALLY BY PROTECTING THE DEMOCRATIC RIGHT OF VOTERS TO CHOOSE THEIR REPRESENTATIVES IN THE LEGISLATURE. THE LITIGATION CENTER DID NOT SEEK OR RECEIVE ANY FEES IN THIS MATTER. AMAZON LOGISTICS, INC. V. LABOR AND INDUSTRY REVIEW COMMISSION (WISCONSIN SUPREME COURT, CASE NO. 2022AP13) IN 2023, THE LITIGATION CENTER FILED AN AMICUS BRIEF IN THIS CASE ON BEHALF OF A TRADE ORGANIZATION. IN ITS AMICUS BRIEF, THE LITIGATION CENTER URGED THE WISCONSIN SUPREME COURT TO CLARIFY THE LEGAL DISTINCTION BETWEEN AN EMPLOYEE AND AN INDEPENDENT CONTRACTOR. THE LITIGATION CENTER EMPHASIZED IN ITS AMICUS BRIEF THAT THIS CLARITY IN THE LAW WAS NEEDED SO WISCONSIN'S MODERN "GIG" ECONOMY CAN THRIVE. THE LITIGATION CENTER'S AMICUS BRIEF SEEKS TO BENEFIT THE PUBLIC GENERALLY BY PROTECTING THE ABILITY OF PERSONS TO OBTAIN "GIG" WORK, THEREBY BENEFITING "GIG" WORKERS AND THE CONSUMERS OF THEIR SERVICES. THE LITIGATION CENTER'S AMICUS BRIEF ALSO SEEKS TO BENEFIT THE PUBLIC GENERALLY BY CLARIFYING THE LAW SO THAT BUSINESSES AND WORKERS KNOW HOW TO STRUCTURE THEIR ARRANGEMENTS AND UNDERSTAND THE LEGAL IMPLICATIONS OF THEIR ARRANGEMENTS. THE LITIGATION CENTER DID NOT SEEK OR RECEIVE ANY FEES IN THIS MATTER. RULE PETITION NO. 23-01, "RELIEF PENDING APPEAL" (WISCONSIN SUPREME COURT) IN 2023, THE LITIGATION CENTER SUBMITTED TWO COMMENTS IN THE WISCONSIN SUPREME COURT TO SUPPORT A PENDING RULEMAKING PETITION. THE PETITION REQUESTED THE COURT TO AMEND A RULE OF PROCEDURE TO CLARIFY THE STANDARD OF REVIEW FOR OBTAINING A STAY OF A LOWER COURT'S RULING ON APPEAL. IN ITS TWO COMMENTS, THE LITIGATION CENTER SOUGHT TO BENEFIT THE PUBLIC GENERALLY BY PROVIDING MUCH-NEEDED CLARITY IN THIS AREA OF THE LAW FOR LITIGANTS, ATTORNEYS, AND COURTS. THE LITIGATION CENTER DID NOT SEEK OR RECEIVE ANY FEES IN THIS MATTER.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DIRECTORS OF THE CORPORATION SHALL BE APPOINTED BY WISCONSIN MANUFACTURERS AND COMMERCE, INC.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PREPARED FORM 990 IS REVIEWED BY THE OFFICERS OF THE GOVERNING BODY AND THE AUDIT/FINANCE COMMITTEE BEFORE THE RETURN IS FILED WITH THE IRS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUALLY ALL DIRECTORS AND OFFICERS COMPLETE AND SIGN A STATEMENT THAT PROVIDES INFORMATION REGARDING THEIR INTERESTS AND THOSE OF THEIR FAMILY MEMBERS THAT COULD GIVE RISE TO CONFLICTS. THE MEMBERS OF THE GOVERNING BODY MAKE DETERMINATIONS OF WHETHER A CONFLICT EXISTS AND REVIEW ACTUAL CONFLICTS. ANY PERSON WITH A CONFLICT IS PROHIBITED FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN THE TRANSACTION.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION WAS DETERMINED BASED UPON THE MARKET RATE FOR AN ATTORNEY WITH LITIGATION EXPERIENCE IN DANE COUNTY, AND WAS COMPARED WITH COMPENSATION FOR ATTORNEYS DOING SIMILAR NONPROFIT WORK.</ExplanationTxt>
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