Form 990 for tax year 2024

Totals

Total revenue

$448,596

Total expenses

$437,435

Contributions and grants received

$346,000

Grants paid

$0

Program service revenue

$101,997

Investment income

$0

Other revenue

$599

Total assets, end of year

$181,714

Total liabilities, end of year

$72,089

Net assets or fund balances, end of year

$109,625

Program services expenses (Part IX)

$399,843

Management and general expenses

$35,015

Fundraising expenses

$2,577

Program service expenses (Part III)

$399,843

Program services were 91.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Mission and programs · 2024

• 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 2024, THE LITIGATION CENTER REPRESENTED CLIENTS IN A TOTAL OF 13 LEGAL MATTERS. THE MATTERS FALL INTO SEVEN MAIN CATEGORIES: ADMINISTRATIVE LAW, ENVIRONMENTAL LAW, SEPARATION OF POWERS, ECONOMIC LIBERTY, PROPERTY RIGHTS, GOVERNMENT TRANSPARENCY, AND TAXATION. LEMIEUX V. EVERS (WISCONSIN SUPREME COURT, CASE NUMBER 2024AP729-OA)IN 2024, THE LITIGATION CENTER FILED THIS ORIGINAL ACTION IN THE WISCONSIN SUPREME COURT ON BEHALF OF TWO TAXPAYERS. THIS LAWSUIT ASKS THE SUPREME COURT TO STRIKE DOWN GOV. TONY EVERS' PARTIAL VETO THAT ALLOWS SCHOOL DISTRICTS TO INCREASE THEIR PROPERTY TAXES WITHOUT VOTER APPROVAL FOR 400 YEARS. THIS LAWSUIT SEEKS TO BENEFIT THE PUBLIC GENERALLY BY PROTECTING TAXPAYERS FROM 400 YEARS OF UNLAWFUL PROPERTY-TAX INCREASES. THIS LAWSUIT ALSO SEEKS TO BENEFIT THE PUBLIC GENERALLY BY PROTECTING THE WISCONSIN CONSTITUTION'S SEPARATION OF POWERSSPECIFICALLY, BY PREVENTING THE GOVERNOR FROM EXERCISING LAWMAKING POWER THAT RESTS EXCLUSIVELY IN THE WISCONSIN LEGISLATURE. THIS LAWSUIT SEEKS TO BENEFIT THE PUBLIC GENERALLY BY OBTAINING A JUDICIAL PRECEDENT THAT SETS CLEARER LIMITS ON THE GOVERNOR'S PARTIAL-VETO AUTHORITY. THE LITIGATION CENTER DID NOT SEEK OR OBTAIN ANY FEES IN THIS MATTER. WISCONSIN MANUFACTURERS AND COMMERCE, INC. V. VILLAGE OF PEWAUKEE(WISCONSIN COURT OF APPEALS, CASE NUMBER 2023AP690; WAUKESHA COUNTY CIRCUIT COURT, CASE NUMBER 2022CV515)THE LITIGATION CENTER IS REPRESENTING A NOT-FOR-PROFIT BUSINESS TRADE ASSOCIATION IN THIS MATTER. IN MARCH 2024, THE WISCONSIN COURT OF APPEALS ISSUED A WRITTEN OPINION WHICH CONCLUDED THAT THE VILLAGE OF PEWAUKEE'S SO-CALLED TRANSPORTATION USER FEE IS AN "IMPERMISSIBLE TAX." SUBSEQUENTLY, THE LITIGATION CENTER FILED A RESPONSE BRIEF OPPOSING PEWAUKEE'S PETITION FOR REVIEW IN THE WISCONSIN SUPREME COURT. THE WISCONSIN SUPREME COURT DENIED THE PETITION FOR REVIEW AND AWARDED $50 IN COSTS TO THE LITIGATION CENTER, THOUGH THE LITIGATION CENTER DID NOT REQUEST COSTS FROM THE WISCONSIN SUPREME COURT. WHEN THE CASE GOT REMANDED TO THE CIRCUIT COURT AFTER THE WISCONSIN SUPREME COURT DENIED REVIEW, THE LITIGATION CENTER FILED A MOTION FOR SUMMARY JUDGMENT AND A MOTION FOR AROUND $550 IN COSTS TO REIMBURSE THE LITIGATION CENTER FOR THE EXPENSES THAT IT INCURRED IN LITIGATING THIS CASE. THE CIRCUIT COURT AWARDED THE LITIGATION CENTER AROUND $550 IN COSTS. THE CIRCUIT COURT ALSO GRANTED THE LITIGATION CENTER'S MOTION FOR SUMMARY JUDGMENT, DECLARING THE TRANSPORTATION USER FEE TO BE UNLAWFUL AND ISSUING A PERMANENT INJUNCTION AGAINST ITS ENFORCEMENT. IN NOVEMBER 2024, THE LITIGATION CENTER FILED A MOTION TO HOLD PEWAUKEE IN CONTEMPT BECAUSE PEWAUKEE CONTINUED IMPOSING THIS UNLAWFUL TAX ON ALL PROPERTY OWNERS VILLAGE-WIDE AFTER THE WISCONSIN COURT OF APPEALS STRUCK IT DOWN. THIS LAWSUIT BENEFITS THE PUBLIC GENERALLY 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 WERE CONSIDERING ADOPTING SUCH A FEE. THIS LITIGATION 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 UNDERLYING MATTER. IN THE RELATED CONTEMPT PROCEEDING, THE LITIGATION CENTER SOUGHT BUT DID NOT RECEIVE ANY COURT-AWARDED ATTORNEY FEES. CASE EXPLANATION CONTINUED IN SCHEDULE O.

  Expenses $399,843 · Revenue $101,997

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

• WISCONSIN MANUFACTURERS AND COMMERCE INC

  501(C)(6) · STATE CHAMBER OF COMMERCE AND MANUFACTURERS' ASSOCIATION · WI

Provenance

Return type

form_990

Tax year

2024

Filed

10 July 2025

IRS schema version

2024v5.2

Source object

202501929349300525

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.