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WISCONSIN INSTITUTE FOR LAW & LIBERTY INC

EIN 45-1606079 MILWAUKEE, WI

Revenue 2025
$6,054,972
Expenses 2025
$4,086,876

Program services were 82.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
I83
Classification
1200
Street
1241 N FRANKLIN PL

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • JAMES T BARRY III

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1
  • MICHAEL W GREBE

    DIRECTOR THRU 12.31.25

    Total calculated
    $0
    Hours/week
    1
  • CHRISTOPHER WOLFE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MICHAEL H WHITE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • RICK ESENBERG

    PRESIDENT & GENERAL COUNSE

    Total calculated
    $445,645
    From this org
    $408,721
    From related orgs
    $0
    Other
    $36,924
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $408,721
    Bonus
    $0
    Other
    $0
    Deferred
    $35,000
    Nontaxable benefits
    $1,924
    Filer's total
    $445,645
  • DAN LENNINGTON

    VICE PRESIDENT & DEPUTY COUNSEL

    Total calculated
    $271,389
    From this org
    $209,397
    From related orgs
    $0
    Other
    $61,992
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $209,397
    Bonus
    $0
    Other
    $0
    Deferred
    $21,872
    Nontaxable benefits
    $40,120
    Filer's total
    $271,389
  • MICHAEL M GREBE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • MARY READ

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • STACY A STUECK

    CORPORATE SECRETARY & DIRECTOR OF AD

    Total calculated
    $159,689
    From this org
    $125,144
    From related orgs
    $0
    Other
    $34,545
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $125,144
    Bonus
    $0
    Other
    $0
    Deferred
    $12,844
    Nontaxable benefits
    $21,701
    Filer's total
    $159,689
  • LUKE BERG

    DEPUTY COUNSEL

    Total calculated
    $256,662
    From this org
    $205,797
    From related orgs
    $0
    Other
    $50,865
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $205,797
    Bonus
    $0
    Other
    $0
    Deferred
    $21,236
    Nontaxable benefits
    $29,629
    Filer's total
    $256,662
  • KYLE KOENEN

    DIRECTOR OF POLICY

    Total calculated
    $182,445
    From this org
    $149,634
    From related orgs
    $0
    Other
    $32,811
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $149,634
    Bonus
    $0
    Other
    $0
    Deferred
    $15,460
    Nontaxable benefits
    $17,351
    Filer's total
    $182,445
  • LUCAS VEBBER

    DEPUTY COUNSEL

    Total calculated
    $250,005
    From this org
    $199,797
    From related orgs
    $0
    Other
    $50,208
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $199,797
    Bonus
    $0
    Other
    $0
    Deferred
    $20,672
    Nontaxable benefits
    $29,536
    Filer's total
    $250,005
  • LESLEY LUEHRS QUARTANA

    CHIEF ADVANCEMENT OFFICER

    Total calculated
    $194,274
    From this org
    $155,117
    From related orgs
    $0
    Other
    $39,157
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $155,117
    Bonus
    $0
    Other
    $0
    Deferred
    $15,697
    Nontaxable benefits
    $23,460
    Filer's total
    $194,274
  • PATRICK GARRETT

    COMMUNICATIONS DIRECTOR

    Total calculated
    $167,309
    From this org
    $136,884
    From related orgs
    $0
    Other
    $30,425
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $136,884
    Bonus
    $0
    Other
    $0
    Deferred
    $14,036
    Nontaxable benefits
    $16,389
    Filer's total
    $167,309

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 — 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. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $6,054,972
    Expenses
    $4,086,876
    Contributions
    $5,704,458
    Grants paid
    $0
  • 2024
    Revenue
    $3,985,573
    Expenses
    $4,347,898
    Contributions
    $3,485,381
    Grants paid
    $0
  • 2023
    Revenue
    $3,604,933
    Expenses
    $3,610,660
    Contributions
    $3,464,457
    Grants paid
    $0
  • 2022
    Revenue
    $4,665,104
    Expenses
    $3,417,220
    Contributions
    $4,496,396
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

The 10 largest by cash amount. The API serves every itemized grant.

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 10 September 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.