2025-04-14T20:01:47-05:00 2024-12-31 390747409 REILLY PENNER & BENTON LLP 1233 NORTH MAYFAIR RD SUITE 302 MILWAUKEE WI 532263255 990 2024-01-01 451606079 WISCONSIN INSTITUTE FOR LAW & LIBERTY WISC 4147276369 330 E KILBOURN 725 MILWAUKEE WI 53202 STACY STUECK TREASURER 4147276369 2025-04-11 1 1 BRANDON PANKA P01596345 4142717800 2024 2025-03-06 01:10:19Z STACY STUECK 330 E KILBOURN NO 725 MILWAUKEE WI 53202 4135490 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. 6 5 26 5 0 0 3464457 3485381 54884 388724 126305 153801 -40713 -42333 3604933 3985573 0 0 0 0 2955258 3262396 40464 47775 497118 614938 1037727 3610660 4347898 -5727 -362325 6076165 5635557 209934 131651 5866231 5503906 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 1958951 360293 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. 1529483 28431 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. 3488434 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 19 0 1 26 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 5 1 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 RICK ESENBERG 4147276369 330 E KILBOURN NO 725 MILWAUKEE WI 53202 JAMES T BARRY III CHAIRMAN 1.00 X 0 0 0 MICHAEL W 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 RICK ESENBERG PRESIDENT & GENERAL COUNSE 40.00 X X 408721 0 36424 MICHAEL M GREBE DIRECTOR 1.00 X 0 0 0 STACY A STUECK TREASURER & DIRECTOR OF AD 40.00 X 119521 0 32580 DAN LENNINGTON DEPUTY COUNSEL 40.00 X 179547 0 51410 LUKE BERG DEPUTY COUNSEL 40.00 X 194047 0 48072 LUCAS VEBBER DEPUTY COUNSEL 40.00 X 180047 0 46584 KYLE KOENEN DIRECTOR OF POLICY 40.00 X 138009 0 30754 LESLEY LUEHRS DEVELOPMENT DIRECTOR 40.00 X 136967 0 35742 WILLIAM FLANDERS DEPUTY COUNSEL 40.00 X 118062 0 23390 PATRICK GARRETT COMMUNICATIONS DIRECTOR 40.00 X 124861 0 28157 CARA TOLLIVER DEPUTY COUNSEL 40.00 X 119127 0 23054 1718909 0 356167 12 0 1 0 0 131435 3353946 49953 3485381 PROGRAM SERVICE FEES 541100 360293 360293 CLIENT DEVELOPMENT INC 541100 28431 28431 388724 157000 157000 62173 64862 510 -2689 -510 -3199 -3199 42060 131435 84545 -42485 -42485 MISCELLANEOUS REVENUE 900099 152 152 152 3985573 388724 0 111468 1296954 1089441 116726 90787 1490298 1251850 134127 104321 135849 114114 12226 9509 157964 132690 14217 11057 181331 152318 16320 12693 14649 11390 1062 2197 13251 10302 961 1988 47775 47775 305255 230832 29889 44534 26576 13870 3476 9230 70946 56839 4952 9155 160334 134681 14430 11223 7488 5242 1123 1123 91013 81911 4551 4551 21197 14838 4239 2120 7466 6271 672 523 CLIENT DEVELOPMENT 164394 82197 82197 PUBLIC EDUCATION AND OU 104220 52110 52110 BOOKS, SUBSCRIPTIONS AN 27846 27846 CASE COSTS 14671 14671 8421 5021 3375 25 4347898 3488434 362346 497118 5084217 5438131 700000 0 17160 37755 150912 125241 45789 25671 15402 0 213597 134000 6076165 5635557 2231 3200 207703 128451 209934 131651 X 4607732 5179449 1258499 324457 5866231 5503906 6076165 5635557 -362325 0 X X 0 1 X 1 0 X 2833691 4312035 4496396 3464457 3485381 18591960 2833691 4312035 4496396 3464457 3485381 18591960 7338380 11253580 14195 1385 3663 126305 153801 299349 250 1265 152 1667 18892976 837927 0.59560 0.54430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 20394 0 1 1332 21726 0 PART II-B, LINE 1: ALLOCATED 41% OF LOBBYING EFFORT ON LEGISLATIVE PROPOSALS/BILLS. ALLOCATED 5% TO ADMINISTRATIVE RULE PROCEEDINGS, SUCH AS REPEAL OF CHS. NR 107 AND 109 AND CREATION OF CH. 107 RELATED TO AQUATIC PLANT MANAGEMENT, MANUAL REMOVAL AND MECHANICAL CONTROL REGULATIONS, ANDAQUATIC HABITAT PROTECTION, AND REVISION OF CH. NR 193 RELATED TO SURFACE WATER GRANTS. ALLOCATED 41% TO TOPICS NOT YET ASSIGNED A BILL/RULE #, SUCH AS RACIAL PREFERENCES IN GOVERNMENT PROGRAMS/CONTRACTS, LINE ITEM VETO POWERS, SCHOOL CHOICE AND INDEPENDENT CHARTER SCHOOL FUNDING, REFORMS FOCUSED ON IMPROVING WISCONSIN'S REGULATORY CLIMATE, AND AMENDMENTS TO WISCONSIN ELECTION LAW, WIS STAT. 5-12. THE REMAINING 30% OF EFFORT WAS SPENT ON MULTIPLE MINOR CAUSES. 12747 10000 2747 56092 50256 5836 82073 64985 17088 25671 LEASE LIABILITY 128451 128451 X 4028568 0 4028568 -42995 -42995 3985573 4390893 42995 42995 4347898 0 4347898 PART X, LINE 2: THE ORGANIZATION IS A TAX-EXEMPT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("THE CODE") AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE ORGANIZATION IS ALSO EXEMPT FROM STATE TAXES. THE ORGANIZATION RECOGNIZES THE BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING WHETHER IT IS MORE LIKELY THAN NOT THAT THE TAXING AUTHORITY WOULD SUSTAIN THE TAX POSITION UPON EXAMINATION OF THE TECHNICAL MERITS OF THE TAX POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. THE ORGANIZATION HAS RECORDED NO ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT EVENT EXPENSES; SHOWN ON 990 STATEMENT OF REVENUES AS REDUCTION -42,485. LOSS ON DISPOSAL OF FIXED ASSETS -510. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EVENT EXPENSES; SHOWN ON FINANCIAL STATEMENTS AS EXPENSES 42,485. LOSS ON DISPOSAL OF FIXED ASSETS 510. X X X X X X 1 PARAGON PRINTING AND GRAPHICS 4124 SOUTH 13TH ST MILWAUKEE WI 53221 FUNDRAISING MAILINGS 0 0 47775 -47775 47775 -47775 WI ANNUAL DINNER 173495 131435 42060 6095 42060 20000 16390 173495 131435 42060 6095 42060 20000 16390 84545 -42485 X 0 0 0 0 0 0 0 0 0 RICK ESENBERG PRESIDENT & GENERAL COUNSE 408721 0 0 0 0 0 34500 0 1924 0 445145 0 0 0 LUKE BERG DEPUTY COUNSEL 194047 0 0 0 0 0 20000 0 28072 0 242119 0 0 0 DAN LENNINGTON DEPUTY COUNSEL 179547 0 0 0 0 0 18800 0 32610 0 230957 0 0 0 LUCAS VEBBER DEPUTY COUNSEL 180047 0 0 0 0 0 18600 0 27984 0 226631 0 0 0 LESLEY LUEHRS DEVELOPMENT DIRECTOR 136967 0 0 0 0 0 13800 0 21942 0 172709 0 0 0 KYLE KOENEN DIRECTOR OF POLICY 138009 0 0 0 0 0 14200 0 16554 0 168763 0 0 0 PATRICK GARRETT COMMUNICATIONS DIRECTOR 124861 0 0 0 0 0 12650 0 15507 0 153018 0 0 0 STACY A STUECK TREASURER & DIRECTOR OF AD 119521 0 0 0 0 0 12000 0 20580 0 152101 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. X 6 49103 FAIR MARKET VALUE X SUPPLIES 0 850 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 MICHAEL W. GREBE AND MICHAEL M. GREBE ARE FATHER AND SON. 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 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.