Form 990 for tax year 2022
Filed by WISCONSIN INSTITUTE FOR LAW & LIBERTY INC.
Totals
- Total revenue
- $4,665,104
- Total expenses
- $3,417,220
- Contributions and grants received
- $4,496,396
- Grants paid
- $0
- Program service revenue
- $201,000
- Investment income
- $3,663
- Other revenue
- -$35,955
- Total assets, end of year
- $6,156,366
- Total liabilities, end of year
- $284,052
- Net assets or fund balances, end of year
- $5,872,314
- Program services expenses (Part IX)
- $2,791,318
- Management and general expenses
- $337,679
- Fundraising expenses
- $288,223
- Program service expenses (Part III)
- $2,791,318
Program services were 81.7% 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.
Revenue
Part VIII, the statement of revenue.
-
1c · Fundraising events
$62,298
-
1f · All other contributions, gifts and grants
$4,434,098
-
2f · All other program service revenue
total $201,000 · related or exempt $201,000
-
3 · Investment income
total $4,418 · excluded $4,418
-
7b · Less cost or other basis and sales expenses
other assets $755
-
7c · Gain or loss
other assets -$755
-
7d · Net gain or loss
total -$755 · excluded -$755
-
8a · Fundraising events: gross income
$46,954
-
8a · Fundraising events: contributions included on line 1c
$62,298
-
8b · Fundraising events: direct expenses
$82,909
-
8c · Net income from fundraising events
total -$35,955 · excluded -$35,955
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $937,563 · program services $787,554 · management and general $84,380 · fundraising $65,629
-
7 · Other salaries and wages
total $1,373,096 · program services $1,153,401 · management and general $123,578 · fundraising $96,117
-
8 · Pension plan contributions
total $122,804 · program services $103,156 · management and general $11,052 · fundraising $8,596
-
9 · Other employee benefits
total $200,413 · program services $168,347 · management and general $18,037 · fundraising $14,029
-
10 · Payroll taxes
total $157,969 · program services $132,694 · management and general $14,217 · fundraising $11,058
-
11b · Fees: legal
total $8,015 · program services $6,252 · management and general $561 · fundraising $1,202
-
11c · Fees: accounting
total $9,911 · program services $7,730 · management and general $694 · fundraising $1,487
-
11e · Fees: professional fundraising services
total $23,912 · fundraising $23,912
-
11g · Fees: other
total $207,711 · program services $152,956 · management and general $25,316 · fundraising $29,439
-
13 · Office expenses
total $26,353 · program services $13,172 · management and general $3,077 · fundraising $10,104
-
14 · Information technology
total $10,064 · program services $6,713 · fundraising $3,351
-
16 · Occupancy
total $163,560 · program services $137,391 · management and general $14,720 · fundraising $11,449
-
17 · Travel
total $3,951 · program services $2,765 · management and general $593 · fundraising $593
-
19 · Conferences, conventions and meetings
total $41,503 · program services $37,353 · management and general $2,075 · fundraising $2,075
-
22 · Depreciation, depletion and amortization
total $26,754 · program services $18,728 · management and general $5,351 · fundraising $2,675
-
23 · Insurance
total $6,502 · program services $5,462 · management and general $585 · fundraising $455
-
24a · Other expenses: BOOKS, SUBSCRIPTIONS, R
total $20,648 · program services $20,648
-
24b · Other expenses: CASE COSTS
total $18,751 · program services $18,751
-
24c · Other expenses: PUBLIC EDUCATION AND OU
total $11,024 · program services $5,512 · fundraising $5,512
-
24d · Other expenses: MEMBERSHIP DUES
total $10,534 · program services $6,241 · management and general $4,293
-
24e · All other expenses
total $36,182 · program services $6,492 · management and general $29,150 · fundraising $540
Balance sheet
Part X, book values.
-
2 · Savings and temporary cash investments
beginning of year $4,212,786 · end of year $4,794,702
-
3 · Pledges and grants receivable
beginning of year $296,951 · end of year $990,347
-
4 · Accounts receivable
beginning of year $3,000 · end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $7,631 · end of year $7,333
-
10a · Land, buildings and equipment: cost or other basis
$170,870
-
10b · Land, buildings and equipment: accumulated depreciation
$99,016
-
10c · Land, buildings and equipment, net
beginning of year $91,562 · end of year $71,854
-
15 · Other assets
beginning of year $12,500 · end of year $292,130
-
17 · Accounts payable and accrued expenses
end of year $149
-
25 · Other liabilities
beginning of year $0 · end of year $283,903
-
27 · Net assets without donor restrictions
beginning of year $3,746,805 · end of year $4,297,570
-
28 · Net assets with donor restrictions
beginning of year $877,625 · end of year $1,574,744
Mission and programs · 2022
Mission
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.
-
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.
Expenses $1,513,276
-
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.
Expenses $1,278,042
As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
James T Barry IIIJAMES T BARRY III
CHAIRMAN
- Total calculated
- $0
- Hours/week
- 1
-
Michael GrebeMICHAEL GREBE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Christopher WolfeCHRISTOPHER WOLFE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Michael H WhiteMICHAEL H WHITE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Richard M EsenbergRICHARD M ESENBERG
PRESIDENT & GENERAL COUNSE
- Total calculated
- $441,048
- From this org
- $408,624
- From related orgs
- $0
- Other
- $32,424
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $408,624
- Bonus
- $0
- Other
- $0
- Deferred
- $30,500
- Nontaxable benefits
- $1,924
- Filer's total
- $441,048
-
Stacy A StueckSTACY A STUECK
TREASURER & DIRECTOR OF AD
- Total calculated
- $138,285
- From this org
- $108,587
- From related orgs
- $0
- Other
- $29,698
- Hours/week
- 40
-
Anthony LococoANTHONY LOCOCO
DEPUTY COUNSEL
- Total calculated
- $187,557
- From this org
- $150,972
- From related orgs
- $0
- Other
- $36,585
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $150,972
- Bonus
- $0
- Other
- $0
- Deferred
- $10,809
- Nontaxable benefits
- $25,776
- Filer's total
- $187,557
-
Elisabeth SobicELISABETH SOBIC
DIRECTOR OF EDUCATION POLI
- Total calculated
- $170,673
- From this org
- $154,502
- From related orgs
- $0
- Other
- $16,171
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $154,502
- Bonus
- $0
- Other
- $0
- Deferred
- $15,450
- Nontaxable benefits
- $721
- Filer's total
- $170,673
-
Dan LenningtonDAN LENNINGTON
DEPUTY COUNSEL
- Total calculated
- $186,353
- From this org
- $142,094
- From related orgs
- $0
- Other
- $44,259
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $142,094
- Bonus
- $0
- Other
- $0
- Deferred
- $14,872
- Nontaxable benefits
- $29,387
- Filer's total
- $186,353
-
Luke BergLUKE BERG
DEPUTY COUNSEL
- Total calculated
- $186,473
- From this org
- $145,086
- From related orgs
- $0
- Other
- $41,387
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $145,086
- Bonus
- $0
- Other
- $0
- Deferred
- $14,836
- Nontaxable benefits
- $26,551
- Filer's total
- $186,473
-
Kyle KoenenKYLE KOENEN
DIRECTOR OF POLICY
- Total calculated
- $138,647
- From this org
- $111,467
- From related orgs
- $0
- Other
- $27,180
- Hours/week
- 40
-
Lucas VebberLUCAS VEBBER
DEPUTY COUNSEL
- Total calculated
- $182,183
- From this org
- $141,191
- From related orgs
- $0
- Other
- $40,992
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $141,191
- Bonus
- $0
- Other
- $0
- Deferred
- $14,482
- Nontaxable benefits
- $26,510
- Filer's total
- $182,183
-
Leslie LuehrsLESLIE LUEHRS
DEVELOPMENT DIRECTOR
- Total calculated
- $138,340
- From this org
- $107,884
- From related orgs
- $0
- Other
- $30,456
- Hours/week
- 40
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
Answered yes
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- 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.
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.
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 10 April 2023
- IRS schema version
- 2022v5.0
- Source object
- 202331029349301803
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