efile GRAPHIC Drint - DO NOT PROCESS ,"r*990 I lÌfìirnrrùf l¡tcnr¡l I DLNr 93493311011258 OMB Nô 1545-0047 20r7 Under section 501(c)r 527, or 4947(a)(1) of the Internal Revenue Code lexcept private Þ Do not enter Eocr¡l secunty numbeE on thts ñom as tt R¿y be made publc Þ lnformatron about Fom 990 and ¡ts tnstructtons E et yyyJ-ES9yJ.þ,ÆÐ9. S*r rs C ¡¡dmÊ Checl rf applrcable Aclclrex< charçe ol Open to Fr¡bl¡c Xn$pect¡on Þ Employer rdÇnttf¡catton numbcr INSTITTJIE FOR LÂW & LIBERTY D O - fo undations ) ot llk' I rc.ì!u¡\ Rsr cnu,: AF F¡led Data Return of Organization Exempt From lncome Tax INC 45- 1606079 Namo change ¡s E Ìn(håf return Ú E r¡rø Aftìèndèd r€tum ü Àppilcatron ¡s not r Lû € Telephone s[ree[ 13E E Kî¡ÁpF 414) or loNn, 5ta¡€ of provtncÊ, çouftìry, ITI LIVAUKEE. \{t OI 53:0228?8 C H(a) ã RICHARÞ M ESENBERG 1139 E KNAPP STREET I Tax-ExÊmpl5tðt''= M sor(.)tr) il Ev.t H(b) Are åll sor¡.¡( ¡ [ ) <{¡nsêrrno ae+:¡a¡1r¡ o( D rncluded I o El corporub,on E T*., U Assocratron fl f 52.1 H(c) WILL.LAW ORG K Ëorm of organrzâtron p rèturn for Is thrs a Mt'¡o C v"" ft.lo ¡ rnstructlons) Fto Grocp exemÞhon fi¡rmber > leçal dom¡rile Vr'[ M othn, > Bnefly descrrbe the orgånr?åtlon's mfssron or most srgnrficåót åcttvttres THE ORGANIZATION IS ÐEÐICATED TO THF PROMOTION OF FREE MARKFTS, LlITlITFÐ G LIBERTY, AND A a 4 0) o ú û, B - il 2 ! 4 Check thts box Þ rf the orçänrzàtron drscontrnued rts operatron€ qr dtsposed of morÊ thðn ?59i of rts net Number of votrng msmbers of thË gov€mrng body (Pårt Vl, !ne , 5 6 Total number of rndrvrduals employed ln calendar ¡,ear 20f7 (F¿rt V, ltne Totål number of volunteers (est¡mate rf necessary) . 7a Tolal b la) . Number of ¡ndependènt votrng mêmbers of the govemrng borfy (Fart VI. ltnê uarelatêd busrness revenue from Part 3 lb) 4 Vfll, cctumn (C), lrne l2 Net unrelaled bus¡ness tåxable rncome from Ëorm 990-T. Ine 34 15 5 é 7a 0 7b , 0 Prior Year I I s 7þ tr I Current Year Contíbutrons and grants (Pért VIII, lrne th) r,362,699 2,01 3,5 I 1 VllI, llne 2ç) 22,499 101,279 Program servrce revenue (Peft 10 11 lñv€stment rncome (pârt VIII, column (A), irnes 3, 4, and 7d ) . Other revenue (Part VUl, mlumn (A), hnes 5, 6d, 8c, 9c, Loc, and 11e) l? lotal revenue*add Ines I through 1! (ñrust equal 13 14 l5 Grånts ¿nd srmrlar èmounts pard (Fart IX, cólumn (A), lLnes 1-3 Sener¡lc pard to o. for members (Part IX, column Part (Al VlIl. column (A). lne l?) lrrie 4) , ) b 2,117,912 c 0 c 0 1.22 s,23€ L,481..447 , Salarres, other compensatron, employee benefris (PaÉ ÌX, column (A), funes 5-10) Reve¡ue lessexpenses Subtractlne lSfrom hne 16) , Totál âssets (Pårt X, liôe 2l 22 Total l¡abrl*res (Part X, hne 26) C{re¡t 2 2l from lrne 20 . 10,452 End of Yeàr Yêar 3,162,!26 3.043,65C . 92,52( 550 2,95t,124 3,161,576 , Nèt åssÊts orfund b¿lances SubltàCt l¡riÊ ïI 472,285 1,907,460 -22r,02r 8ê0¡nnrn9 ôf 20 360,65? 1,599,898 12, b Part t3,728 !4,005 Total lundra,s rq expenses (PårttX, column tDl. lne25) >172,904 Other expenses (Part [X, elumn (A), hneç 1 1¿'11d, llf-24e) 1S Tot¿l expenses Add ftnes 13-17 (muFtequål Part tX, column (A), llne 25) t$ -2,098 7Å74,477 17 uJ 3,220 -7,3]8 . 16a Professronal fundrarsrng fees (Part IX, column (A), irne 1te) a L,OL7 Siqnêture BìoÊl pe4urY, I Undêr knowledge and behef, rt rs true, correct, ând my stètements, thrs retúrn, Þeclãràtroñ Df prêparêr ,s based on all rnfo¡måtlon of whtch preparer has 2ù1 8" 10- 1A Sign Here Paid Preparer Use Only Pltnt! I y?e prepõrerS oam€ WILLIAI'1 HAIISER CPA PrÊp¿rer s 5igrì¡ùur€ 'lViI"LIA¡4 IAUSÊR CPA Date 20r8-rú. r8 Check E rf PD0844495 f:r.rn't D.),¡È > VtìPFll tLP Ërrm's EtN Fr.m s addrssg > 1000û ÎNNOVAIION ORIVÉ SUI7E 250 Pbúûe Do (414) r,llL Â.AU(EË, wt $ee 39-07584.19 4ll-9100 512264831 ^qq IRS drscuss thrs rei!¡rn \rrìh the prepårer shown ¿bovc? {see rnstructtons) Act > fépåratê Ml C¿t î,io 11282Y v"" Ë ¡*o Forñ 990 {2017) Form 990 (2017) Part III Page 2 StatÊment of Program Service Áccomplishments Check rf Schedule O contatns a I or to lrne rn thts Part III M mrssron THË ORGANTZATION IS ÞËDICATËÐ TO THE PROMOTION OË ËRËË MARKETS, LIMITËD GOVËRNMËNT, LI8ËRTY. AND A ROBUST CIVIL SOCIETY 2 Ðld the organtzåtton undertake any srgnrfreant progråm servrceg durrng the year whrch were nÞt ltsted ôn 3 the pnor Form 990 or 99O-Ë27 lf "Yes,'' descnbe these new servtces on Schedule O Dld the organrzatron cease conduÇtrng, or make srgnrfrc:nt changes ln how rt conducts, any program EY"r servtces? If "Yes,'' descrrbe these changes on Schedule 4 4a il Y.r ElHo M ru" O Descrrbe the orgenrzatron's program service accompltshments for each of rts three largest prograrn servrcêsf as measured by expenses Sect¡on 501(c)(3) and 501(c)(a) orgånrzattons are iequrred to report the åmount of grants ônd allo(éhons to others, the total expenses. and revenue, rf any, for each program servtce reported (Code ) (Ëxpenses $ 707,010 rncludrng gränts of 3 ) (Ëxpenses s 439,214 rncludrng grants of$ ) (Revenue $ ) (Expenses $ 415,228 rncludtng grants of 5 ) (Revenue $ 103,279 ) See Addttronal D¿ta 4b (Code See Addrt¡onal Dat¡ 4c (Code See Addrtronðl Datð 4d Other program servrces (Descnbe rn Schedule O 4e Totàl rãm Servrce ex ) rncludrng grants of $ {Expenses $ Ëes > ) (Revenue $ 1,561 7) Form 990 (2017) Page 3 ist of Part IV ules u Yes 1 Is thd organrzatron descnbed rn sect¡on 501(<)(3) or 4947(a)(1) (other than å p¡vatê foundatron)r Schedule AeU If "Yes," complete . 2 3 ¡s the arganrzatton requtred to complete Schedule B, Schedule of Contnbutors (see rnstructrons)> $l . Ðtd the organtzatron engage rn d¡rect or rndrrect polrtrcal campaign acttvtttes on behalf of or rn opposttton to candrdates for publrc offtce2 If "Yes," complete Scôedu/e Ç, Paft I2 4 Section 501(c)(3) orgånizat¡on$. Þrd the organtzatton engage rn lobbyrnç-aÇttv¡ttes, or have a seÇtton F01(h) electron ln effect dunng the tax yeaÉ "Yes," complete Schedule C, Part . If 5 II*J, 2 Yes No 4 Yes Is the organtzatton a sectton 50l(cXa), 50t(c)(s), or 501(c)(6) orçanrzatron that recelves membershrp dues, assessments, or srmllar amounts ês deftned rn Revenue Procedure gB-19? "Yes," complete Schedule C, Part lil9J . Íf 6 I No Yes 5 No 6 No r No I No I No 10 No Dtd the orEantzatron mèrntätñ any donor advrsed funds or any srmrlar funds or âccounts for whrch dsnors have thê rlght to provtde ädvlce on the drstnbutton or rnvegtmerrt of amounts ¡n such funds or accsunts? If "Yes," complete Schedule D, Part I9) 7 Dtd the organtzatron recerve or hold â conservåtron eàsernent, rncludrng easementgto preserve opèn.Eþace/ I theenvtronrnent,htstonclandareas,orhrstorrcstructures? tf "Yes,"completeSchedaleÐ,PartII 4 Ðrd the organtzatton matntêrn colJectrons gf works of art, hrstoncal treasurisi or other s{mtlðr assets? If "Yes," complete Schedule D, Paft III " I I t0 11 a 1la Yes b c d Dld the organtzatton report an amount for rnvestments prograrû related tn Part X, llne 13 that rs 5ù/o or more of rts total assetEreportedrnpartX, lrne16? If "Yes,"completeScheúr¡/e D,partVIfieU . Drd the organrzatron report an amount for other assets ¡n Part X, lrne 15 that ts 5olo or more of rts total assets reported rn P*rt X, lrne 162 e f If "Yes," Çomplete Schadule Ð, Part IXcH , . Ðrd the organrzatron report an amount for other lraþrlrtres ln Part X, lrne 25r lf "Yes," complete Schedule D, Part X 2) the organrza[ron's sepèrate or consohdated flnanoal statements for the tax year rnclude a footnote that addresses ihe organrzatron's lrabrlity for uncertarn Èax posrtrons under FIN 4B (ASC 740)> If "Yes," complete Schedule D, Part X Ðrd 1lb No 11c No 1ld No 1le No LLT Yes 12a Yes L2¿ Ðld the organtzatton obtarn separate, rndependant audrted frnancral statements for the tax year? If "Yes," complete Schedule D, Parts XI and XIf 9 b Was the orqån¡zêtron rncluded rn consôlrdåted, rndependenl âudrtêd ftnancrel stäternehts for the tax yearu If "Yes," and f the organøatrcn answered "No" to hne 12a, then complettng Schedule D, Parts XI and XII ts optronal L3 Is the organrzatron ¡ school desc¡rbed rn sectrôn 170(b)(1)(AXn)'2 If "Yes," tomplete Schedule F l4a Ðtd the organrzaàron marntarn an offrce, employees, or agents outstde of the Untted Slätes? b Ðtd the organtzatton have aggreçate revenues or expenses of more then $10,000 from grantrnakrng. fundrarsrnq, busrness, tnvestment, and program servtÈe actrvrtres outsrde the Unrted States, or aggregate forergn tnvestments valued at $100,000 or more? Îf "Ye*,n aomplete Schedule F, Parts I and IV , 15 Drd the organtzatron report oo Part IX, column (A), lrne 3, more than 95,000 of grants or other assrstance to or for any forerçn arganrzatror? If ''Yes," comglete Schedule F, Parts II and IV , . 16 L7 18 19 Dtd the organrzatron repqrt on Paft lX, column (A), lrne 3, more than 95,000 of aggregate grants or other assrstance to or for forergn rndrvrduals) If "Yes," complete Schedule F, Parts III and IV . Drd the organtzatron report a total of rnore than $15,000 of expenses for professronal Fundrarsrng serytces on Part IX, g column (A), t¡nes 6 ¿nd 11e? If "Yes," complete Schedule G, Paft I (see rnstructrons) Ðrd the orçantzatton report more than $15,0û0 total of fundrarsing event gross rncome and contnbuttons on Part VIII, g irnes lc and 8az If "Yes," complete Schedule G, Part II Сd the orgåntzatron report more than $15,000 of gross rncome from gamrng act¡vrtres on P¿rt VIII, hne 9¿'¡ If "Yes," complete Schedule G, Part Iil %l L2b No t3 No 14a No t4b No 15 No 1ô No l7 No 1a 19 Yes No Êorm 990 (2017) Form 990 (?017) Part fV Page Yes 20a Drd the orEantza¡ton operate one or more ho*prtal facrl¡tres7 If "Yes," complëte Schedule b 2L 2t H , 20a If "Yes" to lrne ZOe, drd the organrzatron attach å copy of tts åudtted flnanclal ståtements tô thts r€turn? Dtd the orgåntzåtton report more than $5,000 of grants or other assrstånce government on Part IX, cotumn (A), lrne 1> 22 If "Yes," complete Schedule I, 2nh to any domestrc organtzatro$ Þr domegtlc Parts I and II No 2L III Dld the orgåntzatton answer "Yes" to Part VIt, Sectron A, lrne 3,4, or 5 about compensðtton of the organrzabon's current and former offtcers, dtrectors, trustees, key employees, and hrghest compensated ernployeeç? If "Yes." , 9l No 23 Yes 24¿ Dtd the organtzêtton have a tax-exempt bond rssue wrth an outstandlng prrncrpal êmount of more than g100,000 as of the last day of the year, that was rssued after December 3L, 2OO2? If "Yes," answer lrnes 24b through 24d ¿nd' complete Schedule K If "No," go tô lñë ZSä , 24b c Dld the organtzatron matntarn an escrow account other than a refundrnç escrow åt any trme durrng the year to defease any tax-exemÊt bondsu d Dld the organtzatton act ås an "on behalf rssuer No 24-a Ðtd the organtzatton tnvest any proceeds oFtax-exempt bonds beyond a temporary perrod except$n? . of' for bonds outstandlng êt èny trme durrng the yeêr? 25a Section 501(c)(3), 501(c)(4), and 501(c)(29) organîzations. Ðrd the organtzatton engage rn an excêss benefrt transactron wrth a drsquahfred person dunng the year2 complete Schedule L, Pârt I llo No D¡d the orgêntzatton report rnore than $5,000 of grants or other åsststänce to or for domesttc rndtvrduåls on Part IX, column (A), lrne 2) If "Yës," complete Schedule I, Parts I and . completeicheduleJ b 24c . If 24d "Yes," 25a No b Is the organtzatton awere that rt engaged tn an excess benefrt tranÊactton wrth a drsqualrfred person tn ê pilor year, and that the transaçtron has not been reported on any of the organrzatrcn's prror Forms 990 or 990-fZr If "Yes," complete Schedule L, Part I 25b No Ðtd the organtzatlon report any amount on Part X, lrne 5, 6, or 22 for recelvables frorn or payables to ¡ny Çurrent or former offtcers, drrectors, trustees, key employees. hrghesrcompensated employees, or drsqualrfred persons2 If "Yes," complete Schedute L, Pârt IÌ 26 No Drd the organtzåtron provtde ä grånt or other asststance to an officer, drrector, trustee, key employee, substantral Ëontlrbutor or employee thereof, å grånt selectron commrttee member, ôr to å 35q/r controlled enttty or famrty member of any of these persons2 If "Yes," complete Schedule L, Part IH 27 No 28ä NÔ 28b No 28c No 29 No 30 No 31 No Drd the organtzatton setl, exchange, dtspose of, or transfer more than 25ô/o of rts net assets2 If "Yes," camplete Schedule N, Part II 32 No Drd the organtzatton own 100o/o of an entrty drsregarded as separate from 301 7701-2 and 301 77Ot-3', If "Yes," complete Schedule R, Part 33 No 34 No 35ã No ?6 27 28 4 Cheçklist of Required Schedules (connnued) Was the organrzatton ä pårty to a busrness transactron wrth one of the.followlnE pðrttes (see Schedute L, Part IV Instru(ttone for applrcable frlrng thresholds, condrtrons, and exceptrons) a A currênt or former offlcer, dlrector, truslee, or key effiployee: Part IV lf "Yes," cømpletê Schedule b A famrly mernber of a current or former ofàEer, drrector, truetee, or key employ TVt; c L, eù If "Yes," complete Schedule L, Part An entrty of whlch a current or formçr offtcer, d*ree*or. tru6tee, or key employee (or a famrly member thereof) was an offrcer, dlrectorr trusteÊ, or dlrect or tndrreÆtownerT lf "Yes," complete Schedule L, Part IV If M 29 Drd the orgänrzâtton recerve more than $25,000 rn non-c¿sh contrrbutlonsT 30 Þtd the organrzatton recerve contrrbutrons of art, hrstoncal treasures, or other srmrlar asseis, or quahfred conservatron contnbutrcns? If "Yes," cotþplete Schedule M 3f ?2 33 34 Drd the organrzatron ltqutdate, tetmrnate, or drssólve and cease operatrons? I Was the orqànlzàtron related to any tax-exempt or taxable entrty? Pâft V, Ine 35a 1 If If "Yes," complete Schedule . "Yes," complete Schedule N, Part I the organrzètron under Regulattons sectrons "Yes," complete Schedule R, Pa¡t IÍ, ill, or ÍV, and , p¡¿ the crganrzatro¡ have ä controlled entrty wrthrn the meanrng of sectron 512(b)(13)i b if 'Yes'to lrne 35a, drd the organrzatron recerve any payment from or engage rn åny tränsactlon wrth a controlled enirty w¡thtn the meènrng of sectton 512(bX13)? If "Yes," complete Schedule R, Part V, lrne 2 36 Section 501(c)(3) organizations, Dtd 38 If Èhe orgånrzatron rnake any transfers to an exen pt non-chantäble related "Yes," complete Schedule R, pârt V, ltne 2 . . 36 f"lo Drd the organtzatton conduct more than 570 of rts actrvrtres through an entrty that rs not ¿ related organrzatron ¿nd that ts treated as a partnershrp for federal tncome tax purposes) If "Yes," complete Schedule R, Part VI 37 No Dtd the orgènrzatron complete Schedule O and provrde explanatrons rn Schedule O for Part VI, hnes l1b and 19: l{ote. All Form 990 fllers are requrred to complete Schedule O 38 organrzatron? 37 35b Yes Form Ð9O (2017) Form 990 (2017) Page rf Schedule O contarns a res or notê to lrne rn thrs Pärt V Yes 1a Enter the number reperted rn Box 3 of Form 1096 Ënter -0- rf not applrcable 1a b Enterthe number of Forms W-2G rncluded ln llne 1¿ Enter -0-lf notapplrcable 1b c DLd 2ã the organtzatron tompty wrth bàckup w¡thholdrng rules for repôrtablé pàyments to vendors and reportable gamrng (gamb n9) wrnnrngE tô Fnze wrnners) . 3a 1c Yes 2h Yes NÒ Enter the nrrmber of employees reported on Form W-3, Transmrttal of Wage and Tax Statements, frled for the calendar year endrng wlth or wlthln the year covered by thls b 5 Stðt€ments Regard¡ng Other IRS Filings änd Täx Compl¡ðncë Pårt V return . . 2a 1f àt leðst one rs repofted on Ìrne 2å. drd the organrzatrôn flle å!l rêqutréd federål emplayfiìênt tâx retumsT Note'If the sum ofllnes 1a änd 2e is greaterthan 250, you may be requrred tc e-ñle (see lnslructtons) DLd the organtzãtron have unref¿ted busrness gross rncorne of 91,000 or more dunng the yeèr? 3a . b lf"Yes,"hasitfrledaForm990-TforthrsyearTIF''No"toltne3b,prov¡deènexplanatlonnschedvteQ, No 3b 4a At any ttme durtng the calendar ),ear, drci the organrzatron have an rnterest rn, or a stgnåture or other åuthonly over, ê flnancral acçount rn a foretgn country (such as a bank accounb, secuntres account, or other flnanctal account)? 4ã No Was the organt¿atron a paÊy to a prohrbrted lax shelter transactton ât any ttme durrng the t¿x year? 5a No b Drdanytåxèblepèrtynohfytheorgânrzatronthatrtw¿sorrsåpårtytoaprohrbrtedtåxshett€rtrèñsåctron? c If ''Yes," fo lrne 5â or 5b, dtd the orgånrzêttôô ftle Fofm Bg86-T? sb No b 1f "Yes," enter the name of the foretgrr cauntry See !nstructrons for frltng requtrements for FInCE N Form 114, Report of Forergn Bank and 5a (FBAR} 5c €a Does the orgânt?atton have annual gross reçerptsthat are normally greaterthan $100,000, anddld the organrzatton solrcrt any contnbuttons that were not t¿x deductlbie as char¡table contnbuttons? b If"Yes,'d!dthêÒrgâñtzatronrncludewrthevêrysolrcrtatrôñãnexpressstäternÞntthetsuchcontributtonsorgtfts!vêre not tax deductlble) 6a No 6b 7 Organization¡ that m¿ry re€èive deduct¡ble contr¡butionq ¡¡nder sectiðn 170(c), a Drdlheorqant¿atronrecetveapaymenttnexcessol$T5madepartlyasacontftbuttorìandpartlyforgoodsandservr 7a No provrded to the pèyor) b If "Yes," drd the organizatton notrfy the donor c of the value ofthe goods êT servtces provldedr 7b Dtd the organtzatron sell, exchange, or otherw¡se drspose oftangrble personal praperty for whrch rt was requrred to ftle Form 82822 d If "Yes." rndlc¿te the number of Ëorms 82€2 Frled dur.rng the year e Drd the organtz¿tton recerve äny funds, drrèctly f Dtd the orçantzatron, durlng the year, oèy preøìrums. dtrectly g If the orgañrzåtton rêcetved a conìnbutrôn cf qualrfred tñteltectuâl property, dtd the orgäntzatton ftìe Forrn 8899 äs h If the organt¿atlon rece¡ved a contnbul¡on of cars, boats, atrplanes, or other vehrcles, 1098,C2 No 7e No 7t No or rndtrectly, to pèy prernrurns on a personal befieftt contractT or lndrrectly, on a personal benefit contract; req !,itred7 I 7c 7d 7g drd the organrzatron ftle a Form 7h . sponsor¡ng organizâtions maintaining donor advised funds. Drd a donor ådvtsed fund marntatned by the sponsorrng orgènrzàtron have excess busrness holdrngs at any trme durrng the year? 9a Drd the sponsoflng organrzãtÌon make any täxàble dtstflbutlons under sectlon 4966? b , Drd the sponsonng orgânrzat¡on mãke a dlstrrbutron to a donor, donor advrsoT, or related 10 Section 50t (c)(7) organizations, Enter â b 11 a b InitrðtroÕ fees ånd cäpr!¿l contnbut¡ons ¡ncluded on Part VIII, lne 12 Section 501(c)(12) organizations. Enter Gross lncome from members or shareholders 11a " . b If 'Yes,' enter the amount of tax-exempt rnterêst recetved or ¿ccrued durrng the year I r1b lnl¡euofForm1041¡ 72a 12b Section 501(c)(29) qualified nonproflt health insurance issu€rs. a Is the organlzâ¡ron lrcensed to rssue qualrfied health pÌans rn more th¿n one st¿te7l{ote. SÊe the rnstructtons for addrtlonal ìnformâtron the orqanrzat on must report on Schedule O b Enter the âmount of reserves th€ orgãntzàïon ts requtred to màtntãin by the srates tn whlch the orgåftrzåttofi rs hcensed to rssue qualrfred he¿lth plans . c Enter the amount of reserves on hand 14a 9b 10a 10b 12a Section4947(a)(1)non-exemptcharitabletrqsts,[stheorganrzatronfrltngForm990 13 persorT . G¡oss rÊcerpts, rncluded on Form 990, Pèrt VIII, ltnê 12, for publlc use of club fåc¡ltttes G¡oss ¡ncome from other sources (Do not net amounts due or patd to oiher sourcés aqarnst amounÈs dt¡e or ¡ecerved from them ) . I 9a . Dd 13a 13b 13c the organr¿åtron recerve äny påyrnênts for tndoor tannrng sèrvices dunnq the lax year2 . . b lf"Yes,"has¡tôledåFormT20toreportthesepaymentsllf"No,"prcvtdeanexplanatrcntnScheduleO. l4a No 14b Form 990 i2011) Form 990 (2017) Pärt VI 6 Governance, Management, and DisclosureFor each "Yes" response tô hnes 2 through 7b beÍow, and far a "No" response to lmes 8a, 8b, or 70b below, descr¡be the ctrcumstancesl processes, or changes tn Schedule O See nstructøns g Ëheck rf Schedule O contarns ê resÞonse or note to anv lrne ¡n thrs Part VI Section A, Govern Yès la Enter the number of votrng members of the governrng body at the end of the tàx year No la If there are matenal drfferences tn vottng nghts among rnembers of the governrng body, or rf the governrnç body delegaied broad ãuthonty to an execr¡trve commrttêe or srmrlar commrttee, explarn rn Schedule O b Enter the number of votrng m€mbers rncluded ln llne la, above. who are rndependent 1b 2 Drd any offrcer, drrector, trustee, or key employee have a famrly relatronshrp or a buslness wrth any other offrcer, drrector, trustee, or key employeer 3 Drd the orgänrzätron deleEate contrôl over månôgêmên , 4 of offrcers, d¡rectors or trustees, or key empÌoyees to a managernent company or other Èþrson? Dtd the organrzatton make any srçnrfrcant changes to rts governrng 5 Drd the orçanrzatron become aware 6 Drd the ôrgànrzåtrôn håve rnembers or 7a Drd the orgänrzetron have members, stockholders, or other persons who had the members of the governrng body? b Ê a b I ¿"0", .u*o*".i,, O"n"r*"d O, ou ,no*r thê drrêct No 3 No 4 No 5 No 6 No 7a No 7b No 990 was frledz dulng the year of a srgnrÉrcant stockholders? z ssets? . powêrto elect.or appornt one or more Are any governãnce dectsrons of the organrzatron reserved to (or sub.¡ect to àpprôvål by) member.s. stockholders, or persons other then the governrng bodyr Drd the organrzätron contemporaneously document the meettnçs held oi wntten achons ündertaken dunnç the year by the followrng The governrng body) Each commrttê€ wrth authorrty to act on behalf of thé governtng body? Is there any offrcer, dtrector, truFtee, or key employee lrsted ln Part Vll, Sectrnn A, who:cannot be reached at the organrzatron's marlrng åddress'¡ If "Yes," provÉe the ¿ddresses tn Schedule t , 8a Yes 8b Yes I No not Yes tOå b Drd the organrzåtron håve locàl chapters, branches, or 1Oä "Yes," drd t¡ê orgånlzatron have wntten polrcres and procedures govérntng the ¿ctrvrtres of such chapters, afftltates, and branches to ensure thetr operatrons are Êonqstent'wrth the organrzatton's exempt purposes) i0b If L7¿ Has the orgänrzatron provtded a complete copy of th¡s Forrtr 990 to alt members of rts governrng body before ftltng the No 1la Yes 72a Yes 12b Yes t2c t3 Yes 14 Yes ã The organrzatron's CFO, Executrve Drrôctór, or top mênagernenÈ ofñëral 15a Yes b Other offrcers or key employees of the crganrzatron 15b Yes form? b Descrrbe rn Schedule O the process. rf any, used.by the organreatron to revrew thrs Form gg0 12a Þrd the organrzatron have ä wntten confÌrct of rntereçt poltcy2 ¡f "No," go to ltne 13 . , No b Were oÊfrcers, drrectors, ortrustees, and key employeea requred to drsclosê annually Interests that could grve rtse to conflrcts? c Drd the organrzatron regularly ånd (onsrstently rnonrtor and enforce complrance wrth the poh.yl Schedule ô how th¡s was done . If "Yes," descnbe ¡n , 13 Drd the organrzatron have a r4/ntten whrstleblower poÍcy? 1.4 Drd the organrz¿tron h¿vê è wntten documênt retenhon êñd destructtoÕ polrcy? 1s Drd the process for determtnrng compensatron of the foilowrng persons ¡nclude a revlew and approval by rndependent Yes persons, comparabrlrty data, and contemporaneous substantratron of the delrberatron and decrsronr If "Yes' to lrne 15a or 15b, descrlbe the process rn Schedule O (see tnstructrons) 16â Drd the orgånrzåtlon rnvegt rn, contíbute assets to, o. pärtrctpate ¡n a Jornt venture or$rmrlål, arràngement wtth texable enttty duíng the yeär? a b If "Yes," drd the organlzatlon follow a wrtten potrcy or procedure requ¡nng the organrzatron to evåluate rts pattrcrpatron ln Jornt venture arrangements under applrcable federal tax law, and take steps to safeguard the organtzatton's ex€mpt status u,/¡th respect to such arrangements? 16a No l6b Section C, Disclosure L7 18 L9 20 Lrst the St¿tes wrth whrch å copy of thrs Form 990 r$ requrrêd to be frledÞ WI Sectron 6104 requrrcs an org¿nrzatron to make rts Form 1023 (or 1024 rf applrcable), 990, and 990-T (501(c)(3)s only) avarl¿ble for pubhc rnspectron lndrcåte how you mâdê these åvårlåblê Check ell thåt åpply ül o,"n websrte il Another's websrte Ü Upon request Ml oth", (explarn tn Schedule o) Descrrbe rn Schedule O whethe¡ (and rf so, how) the orgðnrzåtron made ts governrng documents, conflrct of rnterest polcy, and frnanc¡al slåtements åvårlâble to the publtc dunñg the tax year State the name, èddress, and telephone number of the perton who possesses th€ orgêntzatron's books ¿nd records >THE ORGANIZAïION 1139 E KNApp STREET MILWAUKEE, WI 532022828 (414) 727"9455 Form 990 f2017) Form 990 (2017) Part VII Page 7 Com.pensation of Officers, Þirectors,TÍustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check rf Schedule O contarns å response ör note to àny Ìtne ¡n thrs part VII Sect¡on A. Officers, D¡rectors, Trustees, Key Employees, and Highest Com pensäted Emplcyees 1a Complete thls table for atl persons requrred to be llsted Report compensatron for the calendar year endrng wrtÍ or wrthln the organrzatron,s tax Year r Ltst all of the organlzatton! culrent offrcers, drrectors, tr$steês (whether rndrvrduals or orgånlzattons), regardless of amount of compensatron Enter .0- rn columns (D), (E), and (F) rl no compensatron was pard e Ltst all of the organrzatlon's current key employees, rf any See tnstructtons for deflnrtron of "key employee " r Ltst the organtzatton's ftve current hrghest compensated employees (other than an offrcer, directoç trustee or key ernployee) who recetved reportable compensåtton (Êox 5 of Ëorm W-2 and/or Box 7 of Form 1099.MISC) of more than $100,000 from the organrzåtton and any renated organrzatrons -¡ Llst all of the ol-gantzatton's former offtcers, key employees, or hrghest compensated employees who recerved rnore then $10O,OOO of repoftable compensätron from the orgênt¿atron and åny related organrzatrons trustee of the ghest or trustee (A) Name and Trtle {B) Average hours per week (lrst any hours for related orgànrzättons below dotted Ine) (c) (Ë) Posrtron (do not check more than one box, unfegs person rs both an offrcer and a RepoÉable compensatron dr recto s '1 from related r/trustee) organrzaìton9 (t^/- 2/1099- 't, 'î ú- Mrsc) l'g -f ,1 '(' 'D cr (ìC t-l z 't' , ßlÈ ,:i a ¿ (0 .t' .¡. a = ü fr 4. rf- (1) IAMËS I BARRY rlr 0 0 0 0 0 0 0 0 0 0 0 0 X 280,000 0 0 X 84,800 0 0 X DIRECTOR, (2) MICHAEL H WHITE DIRECTOR (3) CHRTS]-OpHËR WOLFË 100 DIRECTOR (4) MTCHAEL W GRËgË DIRECTOR (5) RICIJARD M ËSËNBËRG X PRESIDENT AND TREASURFR (6) STACY A sTUËCK 40 0û SECRãTARY Form 99O 120171 Forrn 990 (?017) PäTt VII Page Section A, (A) Name and Trtle (B) (c) Averåge hours per week (lrst eny hours for rel¿ted organrzatrons below dotted Posttron (do not check more trne) ,¡r - il, ra- 'tl cr CO t ,q 1 ã g -l ,I. d . {'ï ,g,l n- 4. ,-, lrl :. {, ,t, 11 -Tt l t, 4'ù o rD ,I ,t = a) g c' ê- . from continuation sheets to Part VII, Section lb lines Tot¿l A . and 364,800 0 Total numberof ¡ndrvtduals (rncludrng buI not lrmrted to those hsted above) who recetved more th¿n $100,000 of reportable cornpensëtton from the orgänËåtton > I 2 Yes 3 Сd the organtzatton lrst any Itne 1"e; 4 If fcrmer "Yes," complete Schedule For any tndlvrdual l¡sted on lrne oFfrçer, drrector or trustçe, key employee, such ndrytdual , , I for No or hrghest compensated employee on 3 No ta, ls the sum of reportable compensåtron and other compen$atron from the orgånfzatron and related organrzatrons Ereater than 9150,000t If "Yes," complete Schedule J for such tndtvtdu¿l , . 4 Ine lð rêcerve or äccrue compengâtÌôn ftom any unrelated ofgantzåtton or rndrvrdual tor servrces rendered to the organrzãtton?ff "Yes," complete Schedule J for such person , Yes Ðtd any person hst€d on 5 Ë No Section B. lnde 1 Complete thrs table for frorn the orgånrzatron on rndependent contractors that recerved more than $100,000 of compensatron the calendar year endrng wrth or wrthrn the organrzåtron's tåx yeår (A) Nême Z I conttnued .T' ¡I¡ c Total Ë than one box, unless person rs both an offlcer and a dr rector/trusteê) e 1b Sub-Total hest Com and D Total number of r tom 0n from the (B) ¿ddrêss (c) Dêscfipfron of sorvtces contractorç (rncludrng but not lrmrted lo those lrsted above) who recerved more than $100.000 of zèttôn > 0 1 Form 990 (2017) rt VIII StâteaÍent ot Revenuê or Schedule O contãrns ð Part Vlll (A) (ê) Totâl rev€nue Unrol¿Èed busrnêsE reven u e Revenue exc¡udêd fToffi têx under sect¡o,1s s¡ 2-51 4 Federåted cèmpårgös ,lB b gã 19F c 1å lr¡f þ1crìlbetshtÞ due5 lt. F\¡ndrâìsrng €v6nt5 . ai< .l{ E d RèlâtÈd ôtqähr¿at¡ons I'cl .-ó (9:E e Governoenì çrãnli ((oñlrbbtóis) ø.= qqt f All 'so Ë=r (JG otler con¡rb(t.dn¡, 1e ç..!rt¡. 1f 2.0til,8rt8 Non€sh çontrbutrons rnçluded ¡n lrnes h Ortt9, afd grmlÂr Àr¡o(Af5 nç( ,ñriuC4d above g 9,643 l la-lf S lol¡l,Add Ínes 1Ð-1f ¿,t1 1,5 I I Bugrnqss Ê = + & ! 5 t Ç 2a sraruloRY F[Ês r0 t) l.4t: 101,455 1.81< 1,821 c d e o f & 9Total.Add All othêr Þrogrârt sen,rce ¡Êvef,ue hnes 103,2 79 2a-¿f , 3 lnvêrtñênt incom6 (rncludrnq drvrdeñds, tntêtÊst, ðftd other s¡ñrlår ämounts) Þ 4 lncome from rnvêstment of iôx-exempt boñd pbcêeds > , , sRoyðltres, . 3,528 3,5¿8 > (rr) Perscnal ir) Reol 6a Gross renls b Less /ertël e¡penæÉ C Rent¿l tncgme (fois) d Nel reftâl or tncqme o¡ ( osE) (r) Securttres b LPS5 cost oi other bðsrs ¿nd èxæn*5 or(lostt Net garn or (loss) 5.11e5 c d o 6 o 6 c, Á ô Garn -30É 8a Gross lncome from fuêdror5 ng evêfttg (nol rnc!udrng f 9,641 of ontrìbutrons reported on llne lc) lrnê 5eÊ Pðrt lV, 18 24,5Ð7 exp€nses 26,605 b Lèss dirêct . ç Nea rncome or (loss) from fr -2,o98 9a Gross rncome hom Eãfirng ¿clrvrtrês 5eê Pàff ¡V, lrñe 19 , å Lesg drrEct expenses . s Nèt rncomê.ar {loss) lrom b b es5 b Less cost of gôods rold c Mrscellaneous Revenue Eusrness Code b c dAll other revenue ê total, , Add hnes t 1â 1 ld 12 Total revenue. Sea Inet.qct,qns ¡ t7 12) Form 990 (2017) Part IX e10 Stêtement of Funct¡onål E xpenses Sectron 501(c)(3) and 501(c)(4) orgånrzatrons must complete all columns All other orçåntzattons must compiete cotumn (A) Check rf Schedule O contarns a se or note to a Do not ¡nc[udê ämountÊ reported on lines 6b, 7b, 8br 9b, and t Ob of Part VIII. Pr ïotal expenses Grants and other asststance to domestrc organrzattoas and dornesttc aovernmênts See P¿rt IV, l¡ne 2l 2 Grants and other assrstånce to domest¡c lndtvtduåls See IV, lrne 22 3 Grants and other åssrstËnce to fôrêtgn orgäñtzåttons, foratgn qovernrnents, and forergn lndrv¡duals See Part IV, ltne l5 (c) (B) (A) 1 Ø lrne tn thrs Part IX oqra m set vrçe expen9eS M¿naqement aird qener¿l expenses (Þ) Fund rõ !sr nqexpenses pa and 16 4 5 Benefrts p¿td to or for members Compensatron ofcurrent offrcers, drrectors, trtlstees, and key employees 6 Compensatron not lncluded above, to drsqualrfred persons (as deftned under sectron 4958(f){1)) and persons descnbed rn sectron {958(c}(3)(B) 7 I Other salafles ånd wåges Pensrôn plån åccruåls änd :64,800 ?43,920 737,r7L 643,387 17,412 76,362 81,05 1 9,53't 10,562 59,402 I 8,292 20,272 f ,247 8,024 côntíbuttons (tnclude sectton 401 36,480 (k) and a03(b) emptoyer contríbutrons) I Other employee benefrts 10 Payroll taxes 11 Fees for serv¡ces (non-employees) 197,966 1 78,366 a Management b Legat c Accountrng r 1,66r1 r r,664 d Lobbyrng e Professronal fu¡dratsrng servrces See Part IV, llne 17 f L3,VzB L3,7 28 Investmênt månåg€ment têês (If lrne 119 amount exceeds 10%o of Ine 25, column (A) amount, Ir$t ltne 11ç exper'ìs€s on Schedule O) g Other 12 13 14 Advertrstng ând promotton öff¡ce êxpensès Informatlon technology 15 Royaltres 16 ôcctrpancy 17 Travel 18 Pãyments of travel 2 4,48t 18,884 876 876 LO,237 1,825 3,957 3,957 40.846 36,761 27,494 27,195 2,200 5.0 25 1,885 289 or entertatnmånt exÞenses for any federal, state, or local publrc offrcralç 19 Conferences, conventrons, and meetrngs 6.196 6, r96 2O Intêrê6t 21 Payments to affrhetes 22 Deprecratton, depletron, and amotrzabon 23 lnsuråncê 24 Other expenses ltemtze expenses not covered above (Lrst m¡scellaneous expenses rn l¡ne 2{e If lrne 2¿$e åmount 6.091 5.490 324 8,760 5,4 8S 3,272 271 êxceeds 10q/ô of lrne 25, column (A) amount, llsl trne 24e expenses on señedule o ) a CASÉ CO$TS 2L,L14 zr,Lï4 b MEMBERSHIP ANÞ DUËS 17,129 \3,234 c SUBSCRIPTIONS ANÐ RËFER t2,Q24 '!.2,Q24 d CLIENT DEVELOPMENT 10,588 1 e All other expenses 25 ïotal funct¡onål 26 Jo¡nt costs. Complete Add lrnes 1 thro h 24e 3, S95 0,588 I 1,948 8,2 30 1,q07,4 60 r,56 1,452 3,7 18 7? 3,l04 t72,9A4 thls hne only rf the organrzatron reported rn column (B) lornt costs from a comb¡ned educalronal càmpårgn and fundrarsrng soltcttatton Check here > f] ¡f follor,rrng SOP 98-2 (ASC 958-720) Form 99O 12017) Forrn 990 (?017) Part X Page Check rf Schedule O contalns or note to a à ü Irne rn thrs Pàrt IX (A) (É) End of year Begrnnrng of year 1 Cash-non-rnterest-bearr ng 1 z Savrnçs and temporary cash rnvestmentr 2 3 Pledges and grants recervable, net 3 4 Accounts recervabte, net 4 5 Loans and other recelvables from çurrent ãnd former offlcers, drrectors, trustees, key ernployees, and hrqhest compensated employees Cornplete PaÉ II of Schedule L , Loans and other recêtvâbles from other drsqualrfred persons (as defrned under sectton 4958(fX1)), pérsons descr¡bed rn sectron 4958(c)(3)(B), and contrrbutrng employers and sponsorrng organrzattons of sectlon 501(c)(9) voluntary employees' benefrcrary orçantzattons (see tnstructrons) Complete Part 11 of Schedule L . Notes and loans recervable, net 6 (Ò o Ø { 7 I 9 10a b 11 Less accumulated deprecratron Investments- pubhcly traded securrtles 26,329 20,992 11 Intangrble assets L4 Other assets Sêe Part IV, ltne 11 15 16 77 Total assets.Add lrnes 1 through 15 (must equal hne 34) Accounts payable and accrued expênses . ¡ 18 Grants L2 13 , 3,043,650 16 1j62.126 3.68t L7 550 88,ð38 18 0 19 Deferred l€venue T9 20 Taxrexempt bond lrabrlrtres 20 Ëscrow or custodtal account lrabrfrty. Complete Part IV of Schedule D 2T 22 Loans and other payables to current ênd former offrcers, drrectors. trustees, key ernployees, hrghest compensated emplöyees, and drsqualrfted 23 Securêd moftgaqes and notes payable to unrêlâted thrrd partres 24 Unsecured notes and [oans payaÞle 25 Oiher ltab:lrttes (tncludrng federal rncome tax, payables to related hhrrd partres, and other llabllrtres noi rncludçd on lrnes 17-.24) persons Complete Part II of Schedule L 27 . 23 24 lo unrelabed thrrd partres Complete P¿rt X of Schedule D Total liabilitigs.Add hnes 17 throuqh 25 Organirations tt¡at follow SFAS 117 (ASC 958), check herc complete lines 27 through 29, aád lines å3 and 34. o 77 Unrestícted net âssets 28 Tem 29 Þ M 25 92,526 26 550 1,209,783 27 2.084,921 \,741,U1 28 1,076.655 ana 29 net ¿ssets that do not follor^. SËAs 117 (ASC 958), Þ E] 30 ang complete lines 30 through 34. Caprtal stock or trust pnncrpal, or current funds 30 31 Pard-rn or cap:tat surpius, or land, butldtng or equrpment fund 31 32 Retarned earnrngsr endowment, accumulated rncome, or other funds 33 Total ¡et assets 34 Total fiab¡lrtres and nel assets/fund balances check here q) 10c 1Oa 15 26 z 12,788 14 cË d I I 13 î¡ 2t o Prepard expenses and deferred charges payable 512,000 7 Inventorres for sale or use Land, burldrngs, and equrpment cost or other basrs Cornplete Pärt VI oÉ Schedule D 2,616,346 6 Investments-other secuntres See Part IV, lrne 11 Investments*proEram-releted See Part IV, llne 11 L2 11 Balance Sheet oF fund balances 32 2,951,124 33 3,043,650 34 3.161 ,576 3,1 62,1 26 Êorm 990 2017) Form 990 (2017) PãTt XI Paqe t2 Reconcilliation of Net Assets Check rf Schedule O contarns a nse or note to Irne rn thrs Paft XI I 2,tr7,912 2 Total revenue (must equal Part VlIl, column (A), lrne f Z) Total expenses (must equat Part IX, column (A), lrne 25) 2 1,907,460 3 Revenue less expeñses Subtråct ltne 2 from lrne 3 2IO,452 4 Net assets or fur¡d balances at begrnnrng of year (must equal Par'c X, hne 33, colurnn (A)) 4 2,95L,L24 5 Net unrealized garns (losses) on rnvestmeñts s 7 1 . 6 Ðonated servrces and use of facrirtres 6 7 investment expenses 7 I I Prror perrod adlustments a Other changes rn nët åssêts or fund balances (explarn tö Schedule O) 9 1O Net åssets or fund balances at end of year Combrne hnes 3 through 9 (must equal P*rt X, lrne 33, column (8)) 0 3,L6t,576 10 Financial Stätements änd Rëport¡ng Check rf Schedule O cont¿¡ns a se or note to a lrne rn thrs Part XII Yes I 2a Accountrng method used to prep¿re the Ëorm 990 Ü cash El AcErual E Oth", If the organrzatron changed rts method of accountrng from a pnor year or checked "Other," explarn ln Schedule O Were the organrzatton's ftnancral stâtements compried or revrewed by an tndependent accountantr lf 2a 'Yes,' check a box betow to rndrcate whethêr the frnancral statèments for the year were comprled or revrewed on separate basrs, consolrdated basrs, or both il b Separate basrs I Consolrd¿ted basrs I No No a aotnconsohdated and separate basrs 2b Were lhe orgånrzãLron's ftn¿nct¿l statements ¿r.rdtted by en lndependent ôccount¿nt? Yes If'Yes,' check a box below to rndrcate whether the ftnancral $teternents for the year were audrted on a separate basts, consolrdated basrs, or both M separate basrs I consol¡d¿ted þasrs I goth consohdated and separate båsrs c lf "Yes," to lrne 2a or 2b, does the organrzatron have a commrttee that assumes responsrbrlrty for overstght of the audrt, revia\Á,¿, or comprlatron of rts frnanc¡al stðt6m€nts and setectton of an tndependent accountantz If the organrzatron changed erther rts oversrght process or selectron process durrng the tax year, explaln tn Schedute O 3a b As a result of a federal award, was the organlzãtron requrred Audrt Act and OMB Crrcular A-113? to undergo an audtt or audrts âs set forth 2c No 3a No tn the Stngle If ''Yes," drd the organrzatron undergo the requrred audrt or audrts2 If the organtzatron drd not undergo the requtred audrt or audrts, explarn why rn Schedule O and descrtbe any steps taken to undergo such audtts 3b Form 990 (2017) Additional Data Software IÞ: Software Versíon: EIN: 4s-1 606079 Name: WISCONSIN INSTITUTE FOR LAW & TIFERTY INC Form 990 (2017) Forrn 99O, Part ïfl, Line 4a: THE WISCOIISIN INSTITUTE FoR LAW & LIBFR.IY lS DEDICATËD TO THE PROMOTIoNoF FREE t'fAR(ËTS. I¡4ITED GOVERNMËl.lI, INDIVIDUALIISËRTY, AND A ROBUSÏCIVIL SOCIËTY THROUGH ËDUCATIOhI. LI"I IGA'IION AND PARTICIPATION IN PUtsL]CDISCOURSE A5 A NON_PROFII'AND NON.PARTISAN ORGANIZATION, THËORGANIZATION LITIGATÉS [i\ THË ARËAS OË PROPËRTY RIGHTS, THE FRÊEÐOM TOËARN,q tIVlNG, VOTING RIGHT:;, RFGULATION, TAXAT}ON, SCHOOL CHOICË. ANDRFTIGIOUS FREEDOM À5 AN EDUCATION ORGANIZATION, THE ORGANIZATIONSTRIVFS ]O ADVANCE THE DEBATE CONCTRNING tAW AND PUBLJC POUCY IN TIIESEANÐ OTHER AREAS OTHER AREAS INCTUDE OpEN RFCORDS REQUESTS WE HAVE ASSTSTED MANY TNDIVTDUALS AND ORGANTZATIONS WITH OpEN RFCORDSREQUESTS SUCH ASSISTANCE INCLUDfS HELP DRAFTING RÊQUÊSTS, WRITINGTHREATENTNG LETTERS TO RECALCITRANT GOVERNMFN-I ËNTTTIFS, AND PROVIDINGADVICE FOR WHAT DOCUMENT5 TO REQUEST AND HOW TO REQUEST THEI'4 DEPUTYCOUNSEL TOM KAMENICK BECAME A MEf{BER OF THE WISCON5IN FREFDONq OFINFoRMATION COUNCIL, AND PARTICIPATED lN THE coUNcIL'S SUNSHINE WFEKPANEL EVÈNT FOR THE f4IIWAUKEE PRESS CLUB OCCUPATIONAL LICENSING t]KE MANY OTHER sTATFS, WISCONSIN HAS SEVERELY RËSTRICTED THE R]GHTS OFPERSONS TO ENTER CERTAIN TYPES OF PROFESSIONS AND START CÊRTAIN ÏYpÊS0Ê BUSINËS5ES tN A SOCIETY CONCËRNED WITH tNCoMÊ tNFQUAtrry, l HrS rs ASIGNÌFICANT BARRIER TO OppORrUñITy Wç ARF WORKU.JG Wtf H LIKE.MINÐEDGROUPsTOEXPLORELÊGALANDPOLICYAPPROACHÊSTOTHESEREsTRICTIONsWEAUTI,IOREÛ'FENCINGOUTOPPORTUNITY"TNNOVEMÐER20T6 THE STUDYEXPLORED THE COSTS OF OCCUPATIONAL LICENSING 1N WISCONSIN AND I-]OW ITHAS GROWN IN THÉ LAST 20 YEARS SOCIAL MFDIA WE HAVE EXPANDED OIJR SOCIALI'IEDIARËACHWJTHAGRoWINGTWITTËRFoLtoWINGANDAYOUTUgECHANNËt WËCONTINUETO¡4AKEUSEoFoURWËBSITE'SBLOGANDot-,lRFAcËBooK PAGE OURATTORNËYSHAVESLOGGEDONVARIOUSIOPfCS, INCLUDf¡JGOPENRËCORDS,SCHOOtCHOfCE.EMINËNTDOMAIN,EDUCATIONPOLICY,ANDECONOMIC LIBERTY WEHAVEADDFDLINKSTOTHOSEPOSTSONOURFACEBOOKANDTWITTFRACCOLINTS,AS\,IEILASUSTNGTHEMTOSHARËPOSTSFROMLIKCMINDFT) INSTITUT]ONS SUCH AS RIGHT WISCONSIN, THEGOLDWATER INSTITUTË AND THË INS-IITUTE FOR JUSTICE NIED]A & LËGISL,ATIVE APP€ARANCES MOST OF OUR ATTORNEYS, AND E5PËCIALLY SO FOR OUR GËI'¡ER,AL COUf'ISE[, RICKËSENBËRG, HAVË I4ADE MËDIÁ. APPEAR,ANCES TO DISCUSS TOPICS AS FROAD&qNGING A5 OUR L.A.WSUITS. RIGHT TO WORI(, ACT TO. ANO PROPOSËD LOCALORDINANÇES THOSË APPËARA.¡ICES HAVE RAf{GEÐ FROM LOCAL R-ADIT) STATIONS ANDNEWSPAPËR ARTICLESTÐSTATEWIDEANDEVENNATIONWIDEPROGRÂMS WfAREFEATUREDIN,ANT]CONTRTBUTETO,OUTLETSSUCHASTHEWALLSTREET]OUR¡.IAL,WASHINGTON POST, USA TODAY, U5 ¡IEWS ANÐ WORLD REPORT, PBS NEWSHOUR, WASHINGTON EXAMINER AND NATIONAL REVIEW O¡]tINE STATE EOARD APPO]NTI..IENTS THREE OF OUR A.TTORNEYS HAVE EEEN APPOINIED BY GOVERI.IoR SCOTT WALKER TOSERVE ON STATE EOARDS CJ SZAFIR WAS APPOINTED -rO THE I,VISCONSINCOUNCIL ON MENTAL HEALTH, WHICH AOVISES THE GOVTRNOR, THE LEGISLATURTAND TI-IÉ DEPÂRT¡4ENT OF HËALTH SERVICES ON THT ALLOCATION OF MENTALHEALTH BTOCK GRANTFUNDS TOI'.1 KAMENICKWASAPPOINTEDTOSERVFONI THEWISCONSINCOUNCITONLIBRARYANDNETWORKDEVELOPMENT,WHICHADVISES THEsUPERINTENDENT, THE GOVERNOR, AND THE LEGISLATURI ON IsSUEs RFLATÊD TOTHE 3,600+ LIBRARIES ACROS5 THE STATE BRIAN MCGRATH SERVES ON THEWISCONSIN REAL ESTATE FXAMIN]NG BOARD, AND WAS APPOINTED TO THE NEWSERLIN TOURISIVI COMMISSION MARQUETTE INTERNSHIPS. VOLU¡ITEER oÊpoRTUNlT¡ÊS WE HAVE BEFN APPROVEÞ TO BE pARr OF þ1ARQUETTE LAW SCHOOT'S tNTERNSHIpPROGRAM, WHEREBY SrUDÉNTS ËARN CÂEolïs FOR WoRKtN6 AS INTERNS lNNONPROFIT ORGANIZATIOf.IS ANÞ GOVERNi\4FNT AGÊNCIËS WÉ AISO HAVEATTORNTYS, LAW 51UO6NTS, AND UNDERGRADUAI^Ë STUDËNTS VOTUNTEER THËIRTIM( IO I"lFtP ON VARIOUS PRO]ECTs Form 99O, Part III, Line 4b: CËNIÊR FOR COMPËTITIVE FËDERALISI'T THË CENTER ËNGAGEE IN çTR,AIEGIC LITIGATION, PUBLIC EDUCÀTION AND IHEDËVÉLOPI'4ÉNT OF I{ODËL LEGISLATION To ADVANCE AUTHENTI{ CONSTITUTIONAT -OR 'COMPETITIVE' . FEDERATTSþI Form 990, Part IlI, L¡ne 4c: EDUCATION R*FORM PRoJËcr ruts pnoirct nÊvörves ARouND EXPANDING pARËNTAL AND scHool A,uîoNoMy,DIsRUprrNc rHç ENTRENcHED BUREAUCRAcIES, AND PUSHING FOR POLIflES THATMAKE STATE FUND$ FOLLOW THË STUDËNT TN SHOR,T, WÉ SËEK TO PROMOTE ANDDEFËND ËDUCATIONAL CHOICE WE PURSUE THESE oBJÉcrIVEsrHRoucH CARËFULSTRATEGIc LrnGATToN AND puBLic ADVocAcy, lruðluoll.¡c REFoRTs AND pRÊssREtEAsÉs RAPHIC pr¡nt * DO NO.T PROCESS SCHEDUTË A As Filed Data * Public Gharity Status and Public Support (Forrn 990 or 99{ìÐZ) DLN: 934933r1011258 OMB No L545-0047 complete if the organization is a section 501(c)(3) organizatíon or a section 4947(a)( 1) nonexempt charitable trust. Þ Attach to Form gg0 or Form 990-EZ. Þ Information about schedule A (Form 990 or 990-Ez) and its instructions is at l)L.liiìrtltìÈtìt ol' the'l re¡run e wtscoNstN I for Public organr¿atron ts not a pnvätê il 1 nrzat'öng must com atron because rt rs ¡nes ( 1 45-r6 See tn th rs 12, check only one box A church, conventron of churches, or assoc¡etron of churches descÍbed ¡n ) section 170(bXf XAt(i). 2 n A school descnbed ¡n 3 tr A hospttal or ¿ cooperatrve hospttal servrçe organrzatron descrrbed ln sectíon 17O(b)(1)(A)(t¡î)" 4 n Ü n A medlcal research organtzatton operated rn con¡unctron wrth a hosprtal descrrbed rn 5 6 7 tilli.fXili?ii,ï iä;a;iJlji"Hil;n.0, 10 ffi 11 n 72 D ) sactÌon l"O(b)(1)(A)(iíi). Enter the hosprtal's or a collese or unrversrÈv owned or operäted by å sovernmental unrt descnbed rn sectioh A federal, state, or loc:l govemment or governmental unrt descnþed rn ¡ac{íon f lzo 70(bXÂXAXv}" An organtzatron that normaLly recelves a substantlal part of rts support from a governmental untt or from the general plblr< descrrbed rn sect¡on 170(b)(r)(A)(vi). (Comptête pârt rr n n 9 sectÍon 1?0(b)(t)(A](ií). (Artach schedule Ê (Form 990 or 990-€z] name, crty, and state M a Open to Pu number ËOR LAW & LIBËRTY INC Pärt 2017 A communrty trust descrrbed ln ) section 170{b)(1)(A}(vi} (Complete FaÉ II An agncultural research organtzatton descnbed ¡n 1 non-land grant college of agrrculture See lnstructro ) con.¡unchon wtth a land-grant colìege or untversrty or state of the college or unrversrty a An organtzatton that normally recetves (1) more thän 33r/3% of rts support from contrrbutrons, rnembershrp fees, åfld Eross recetpts From acttvtÈtes related to tt$ èxempt funcüons-sublect to certatn excepttons, and (2) no more thån 331/3% of tts support frorn gross tnvestment lncome and unrelated busrness taxable Income (less sedton 511tax) from buslnesses acqurred by the organrzatlon ãfter June 30, 1975 See seqtion 509(a)(2). (Complete Part III ) An organrzatton orqantzed and operated exclustvely to test for publrc safety See sectior¡ 509(ãX4). n b c n d tr e tr I I Enter Provrde the (í) Name of supported organrzatlon à (iii) Type of (ív) is the organreatron ltsted tn your governing document? organr zatron (descrrbed on lrnes 1- 10 above (see rnstructrons) (v) Amount of monetäry support (see tnstructtons) (vi) Amount of other suppcrt (see tnstructrons) ) Yes No Total For Pa Form Reduction Act Notice, see the Instructions or 99O-Ë2- Cat No 11285F $chedule A (Form 99O or 99O-EZ) 2017 Schedule A (Form 990 or 990-EZ) 2017 TEfiT Page 2 Support Schedule for Organi:ätions Þescribed in Sections 170(b)(t)(A)(iv), 170(b)(1)(A)(vi), änd 170 (b)(rXaX¡x) (Complete only lf you checked the box on l:ne 5t 7 Bt or 9 of Pärt I or rf the organrzatr on fàtled to qualrfy under Part atron farls to the tests Irsted below III yeår (a) (or fiscal year beginning ín) Þ 1 Grfts, grants, contrrbutrons, and membershtp feec rece¡ved (Do not rnclude any "unusual grânt ") ïax revenues levred for the orçanrzatron's benefit and erther pard to or expended on lts behalf The value of s€rvtces or facllrtres furnrshed by a governmentel unrt to the organlzatron wrthout charge Total. Add knes I through 3 The portton of total contrrbutrons by each person (other than a governmental unrt or publrcly supported organrzatton) lncluded on Itne 1 that exceeds 2ôlo of the amount shown on lne ll, column (f) 2 3 4 5 6 (b) 2013 (d) (e) 20ls 2014 906,928 1,462tI99 906,928 1,462,199 2,971, 1 08 (f) 2016 1¡ 2,003,868 368,1 3? 8,774,240 2,00 3,868 71 Public suFport, Suþtract lrne 5 from 2¡1 10¡954 rt Section B. Calendar year 9 10 11 t2 13 (r)?013 (or fiscal year beginning in) Þ Amounts from lrne 4 Gross r¡come from rnterest, drvrdends, payments recetved on gecunttês loans, rênts, royaltres and rncome from stmlta¡ sources Net rncome from unrelated bus¡ness actrvrttes, whether or not the busrness rs regularly carned on Other rncome Do not rnclude gain or loss from the sale of caprtal assets (Ëxplatn rn Part VI ) Ïotal support. Add hnes 7 through 10 Gross recerpts from related acttvtttes, etc (d)2016 906,92€ 4r0 204 (e)20 r,368.137 2,003,868 683 t,01? 3,5 28 Frrst. second. 7 5,842 12 thrrd, fourth, or f¡fth tax year as a sectlon 501(c)(3) organrzatron, >¡ here.., Section C. Computat¡on of 14 Publrc support percentage 1E Publrc support percentage for 2016 Schedule A, Pårt for (f)Total 7 1 2.973.1 08 8,720,082 rnstructr Fírst five years. If the Form 990 rs for thè úrganrzatron 's check thts box and (lrne 6, rded by lrne 11, column lI, 14 15 lrne 14 16a 33 1/39/o support test-201 7. lf the organrzatron drd not check the box on ltne 13, and lrne 14 ls 33 l/3o/o or rnore, check thrs ånd stöp here. The orgåntzatton guatrfis ês à publtcly supported orgËnrzatron > b 33 Ll3Ô/ø support t€Etr2t16. lf the organrzatlón drd not check a box on lrne 13 or 16å, and lrne 15 ¡s 33 t/Ja/o or more, check thrs box and stop here, The organrzattcn quahfes as a publrcly supported organtzatron 17s lGo/o-facts-and-circumstances test-2O17. If the organrzatlon dld not check a box on lrne 13, 16a, or 16b, and lrne 14 ls 10o/o or more, and lf the organrzatìon riéets the "facts-and-ctrcumstances" test, check thls box and stop here. Êxplarn rn Part loolc-facts-С¡d-c¡rcumstancestest-2016, if the organrzatron drd notcheck a box on llne 13, 16a, 16b, Explatn ln Påft VI how the orEåotzåtroí meets the ''facts-¿nd-clrcumstånce$" 18 o/o 2I alo O7A Ü >Ü >U or 17a, and 15 ts l0o/o or more. and rf the organtzatlon meets the "facts-and-c¡rcumstànc€s" test, check thrs box ãnd stop hêre. su 24 ZLA VI how the organtzatton meets the'lfacts-and-crrcumstances" test The organrzatron qualrfres as a publrcly supported organr¿Ëtron ¡, 240 6,603,286 Irne 4 7 I Total test Thê orgântzåtton quåltfteg as a publrcly pported organrzatt on Private foundation' tf the organrzaÈron drd not check a box on lrne 13, 16a, l6b, L7a, or 17b, check thrs box and lnstruct¡ons lrne >n see >E Schedule A fForm gg0 or 990-EZl 2017 Schedule A (Form 990 or 990-EZ) 20 Part III Page 3 SuppoÉ Schedule for Organizätions Þescribed in Section S09(a) (2) (Com plete 0nly tf you checked the box on lrne 10 of Part I or rf the orgäntzahon falled to qualrfy under pant IL If the o rzatlon farls to ou¿llfv nder rh e tests lrsted below, Dleðse comolete Part II.) r-r Section A. I 2 3 4 5 6 7a b c g Calendar year (or fïscal year beginning in) ) (a) 201¡ (b) 2014 (c) 201,5 (d) 2016 (e) 2oL7 (f) Totat (b) 2014 (c) 201s (d) 2016 (e) 2017 (f) Totat Grfts. grants, contrrbltrons, and membershlp fees recerved (Þo not rnclude any "unusual grants '') Gross recerpts from adrnrssrons, merch¿ndrse sold or setvtces performed, or facrl¡tles furnrshed rn any actrvrty that rs related to the organrzatron's tåx-exempt purpoge Gross recerpts from actrvrtres that are not ¿n unrel¿Èed tr¡de or buElness under sectron 513 lax revenues levted for the organrzatron's benefrt and elther pard to or expended on ¡ts behalf The value of servtces or facrlltres furn¡shed by a governmentel ì.tntt to the organrzatton wrthout charge Total. Add hnes I through 5 Amounts lncluded on llnes 1, 2, and 3 recerved from dlsqualrfled persons Amounts rncluded on ltnes 2 and 3 recerved from other than drsqualrfred persons that exceed the çreater of $5,000 ar Lo/o of lhe amount on lrne 13 for the year Add lrnes 7a and 7b Pubtic support. (Subtract lrne 7c Section B. Total Support yèer I 10ä b (or fiscal year beginning in) Þ Amounts from lrne 6 Gross tncomê from rflterêst, drvrdends, pêyments recelved on secuntres loans, rents, royalttes and rncome from stmrlar sources Unrelated busrness laxable tncome (less sectton 51 I taxes) from busrnesses acqurred ¿fter June 30, 1 c 11 12 13 14 975 Add irnes 10a and 10b Net rncome from unrelated bustòess actrvrtres not rncluded ln llne 1Ob, whether or not the buslness ls regularly carned on Other rnçome Do not rnclude garn or loss from the sale of cqp{tål agsets (Explarn rn Part Vl ) Total support. (Add lines 9, 10c, 11, and 12 ) First five yearE. If the Form 990 rs for of Publrc support 2017 (lrne 8, column {f) drvrded by lrne 13, column (f)) from 2016 Schedule A, Part IIl, lrne 15 15 Section ü 17 1B >ll check thrs box and C. utat¡on Section 16 organrzatron's frrst, second, thrrd, fourtlr, or frfth tax year as a section 501(c)(:) organrzatron, Ê fs 16 I lnvestment rncome for 2O17 (kne n utnn lnvestrnent rncome percentage from 2016 Schedule A, Part III, llne 17 33L/3o/o sùpport tests-2017. If the ôrgânrzåtlon dld not check the box on llne 14, and llne 15 ls more than 33 t7 f8 1/30/Ò, ånd ltne 1 rs '^gâmore bhan 33 tllo/ù, check thrs box and stop here. The organrzatron quålrfres as a publrcly supported organrzation > fJ b 33 Ll3o/o support têstc-2o16, If the orgåntzåtröô dtd not check a box on lrne 14 or lrne 19a, rnd lrne 16 rs rnôre thån 33 r/3o/o ¿trd lrne 18 not more than 33 1/3ryo, check thrs box and stop here. The orgänrzàtron quahfres as a publrcly supported organrzatron >[ 20 Private foundation. If the organrzatron drd not check a box on lLne 14, 19a, or I9b, check thts box and see rnstructlons ¡s ÞD Schedule A lForm 99O or 99O-EZ'! 2017 Schedule A (Form 990 or 990-EZ) ?017 Page 4 Supporting Organizations (Complete only rf you checked a box on lrne 12 of Part I It you checked 12a of Part I, complete Sectrons A and B lf you checked 12b of Part I, complete Secttons A and C If you checked 12c of Part I, complete Secttons A, D, and E If you checked 12d of Part I, complete Sectrons A and D, ënd comþlete Part V I $ection A. Âll Su izations Yes I f{o Are all of the organtzatton's supported organrzatrons lrsted by naiïe tn the organrzatìon's governrng documents) If"No,"descnbenPartVlhowthesupportedorgannatransaredeslgnated descnbe the deagnatrcn 2 If htstonc and conhnutng Ifdeagnatedbyctassorpurpase, relahonshrp, explatn 1 Dtd bhe orgântzatton have any supported orgênrz¿tron that does not håve an IRS determlnatron of status under sectron 509 (a)(l) or (2)7 lf "Yes," explatn ¡n Part VI how the orEanr'ahon deterñrúed thât the supportëd orgänßauan wbs descnbed tn 3ä sectþn 509(a)(1) or (2) 2 Drd the orgånr¿âtton have a supported organrzatron descrrbed rn sectron 501(c)(4), (5), or (6)> If'Yes," answer (b.) and (c) below b 3ä that each supported orgaôrzåtron qualrfred under sectron 501{c)(4), (5), or (6) ¿nd satrsfred the publrc suppoft tests under sect¡on 509(a)(2)r If "Yes," desctbe n Part VI when ënd haw the organtzatron made the Ðtd the organtzatton conltrm determtnatrcn e If 4a b c 3b Dtd the organrzåtron ensure th¿t all support to such orgånrzatrons was used excfustvel,y' "Yes," explatn ¡n Part VI what controls the organtzatton put tn place to ensure for sect¡on 17û(cX2XB) purposes2 such use Was any supported orçanrzahon not organrzed rn the Unlted States ("forergn suppoûed organrzatron")7 checked 12a or 72b tn Part I, answer (b) and (c) below 3c If "Yes" and f you 4a Dtd the orgå.trzåtron häve ultrmåte control and dlscretton rn dectdtng whetherte.mäkêgråfits to the forergn supported organruatronT If "Yes," descrtbe tn Part Vf how the organrzatton had such contrøl &ftd drscretrcn despte betng controlled or superwsed by or tn connectpn wfth tts supported arqanzatrcns Drd the orgañtzatron support any forergn supported órganrzatron thåt does not håve an IRS deternlnåtton under sectrons 50f(c)(3) and 509(a)(1) ot (2)) If "Yes," explatn Part VI whaþ controls lhe organzattan used to ensure that all suppart n to the foregn supported organtzatton was used excluavely for secãon 170(c)l.HG) purposes 5a b c 4b 4c Drd the organtzattçn add, substrtute¡ or remove any suppoded organrzatrons durrng the tax year? If "Yes," answer (b) and (c) below (É appltczble) Also, provde detatl Part Vl, rncludrng (t) the names and EIN numbers of the supported örgànÈâtþns äddêd, subst¡tuted, or rèmovêd, (rr) fhe reasohs for each such âctþn, (ut) the authonty under the orEanzatrcn's orgsnÊtng document authonang such actrcn, àfld (tv) how the actrcn was accomphshed (such as by n amendment to the organzmg document) Type I or Type II only. Was any ¿dded or Eubstrtuted supported orgðnrzåtron pärt of ë clåss ålready desrqnåtêd rn the organrzatron's orgåntzrng docurnentu Substitutions only. Was the substrtutroñ the result of an event beyond thê orçantzatton's qontroF 5a 5b 5c 6 Dtd the organtzatron provrde support (whether rn the forp of grânts or the provrsron of servrces or facrlrtres) to ênyone than (r) tts supported organrz¿trons, (rr) rndtvrduals that arË Fart of the charrtable class beneñted by one or more of rts supported organtzattons, or (rrr) other supportrng orgånrzatrons that also support or benefrt one or more of the frfung orgånrzatron's suppôrted organlzatrons) If "Yes," provtde detètl tn Pârt VI. 7 Drd the orgåhr2ahon provrde a grànt, loàn. compengãtron, or other srmllar pàyment to è substântral contnbutor (defrned sectron a958(cX3)(C)), a famrly member of a substantral contnbutor, or a 35t/o controlled entrty wrth regard to a substantral contnbutor? If "Yes," complete Part I of Schedule L (Form 990 ar 990-EZ) E Ðtd the organrzatron m¡ke a loan to a drsquatrfred person (as defrned rn sectron 4958) not descnbed rn lrne complete Paft I of Schedule L (Form 990 or 990-EZ) 9a Was the orgðnrzatron controlled derectly or tndtrectly at any trme durrng the tàx year by one or more drsqualtfted persons as defrned rn sectron 4946 (otherthan foundatron m¡nagers and organrzatrons descr¡bed rn sectron S09(aX1)or (2))r If "Yes," provtde detatl tn Pa¡t VL 9a or more drsqualúted persons (as defrned tn rne 9a) hold a controllrng rnterest !n any entrty rn whrch the suppofttng organrzåtrön had an tntereEt¡ If "Yes," prov¡de detatl n Part VL 9b 6 rn I b Drd one c Drd a drsqualrfied person (as defrned n lrne 9a) have an ownershrp interest rn, or denve êny personèl benefrt from, assets f whrch the $upporttnË orgänrzâtron also h¿d ên rnterest? l0a Was the orgänrzåtron subJsct certarn Type II If "Yes," provtde detal n PãrtVI. 9c to the excess bus¡ness holdrngs rules of sectron 4943 because of sectron 4943(f) (regardtng supportrng qrçênrzatrons, and all Type III non-functronatly tntegrated supportrng organtzattons)'t If "Yes," answer ltne 1Ob below b 7 7: lf "Yes," Drd the organrzatron have any excess busrness holdrngs rn the t¿x the organÊatton hâd excess bus¡ness holdrngs) 1Oâ yeart (Use Schedule C, Form 4720, to dêtermtne 10b or 7 Schedule A (Form 990 or 990-EZ) 2017 Page 5 porting Organi:atÍons (conttnued) 11 a b e Yes No Yes No Yes Nc Yes No H¿s the orgånrzätron accepted a grft or contnbutron from any of the followrng per$ons? A person who dtrectly or rndtrectly controls, erther alone or together wrth persons descr¡bed tn (b) and (c) below, the governrng body of a suppoÊed orqäntzattonT lfa A famlly member of a person descrrbed tn (ê) above? 11b A 35o/o controlled enttty of ä person descnbed rn (a) or (b) abover IS B. If "Yes" to a, b, or c, prowde detail tn part VI 11c rt¡ or membêrshrp of one or more supported organrzatrons h¿ve the power to regularly êppornt or elect at least a ma¡ortty of the organrzatron's drrectors or trustees ät all ttmes durrng the tax year? If "No,'descrtbe tn paft VI haw the supported organzatron(s) effecttvely operated, supervtsed, or controlled the orgaruzattank act¡v¡ûes ff the organtzatrcn had more than ane supported organtzatûn, descnbe how the powers to appotnt and/or rernove drêctors or trustees were allocated dmong the supported organtzatnns and wh¿t condtbons or restnctrcns, É any, appted to such Dtd the dlrectors. trustees, 1 powers dunng the tàx yeâr 2 I Dld the organtzatron operate for the benefrt of any supported organrzatton other than the supported organrzatron(s) thaÈ operated, supervtsed, or controlled the suppoftrng organrzatr ,n) If "Yes," explatn tn Pa¡t VI how provrdng such benefk carned out the purposes af the supported organzatrcn(s) that aperated, superwsed or cantrolled the supportng 2 organEatton II c n Were a ma¡ortty of the organlzatron's drrectors or trustees durrng the tãx yeãr èlso a mãJonty of the drrectors or trustees of each of the organreatron's supported organrzatron(s)2 If "No," descrtbe tn Part Vf how control or management of the supporttng organtzatton was vested n the same persons that controlled Ðr mandged the supported organzatron(s) 1 III on D. Al¡ 5u n 1 o 1 tô each of rts supported organtz¿trons, by the last day of the frfth month of the organrzatron tax year, (t) a wntten notrce descnbrng the type ånd âmount of support provrded durrng the prror t¿x year, (rr) a copy of Form 990 that was most recently ñled as of the date of nottfrcatlon, and (Lrr) copres of the organrzatron's goverûtng documents rn effect on the date of notrfrcatron, to the extent not prevrously provrded? 2 Were any of the organrzatton's offrcers, drrectors, or trustees erther (r) appornted or elected by the supported organreatron (s) or (l) servrag on the governrng body af e supported organreëtton2 lf "No," exp!àñ rn Pãrt VI how the organzabon matntatned a close and contnuous worktng relatrcnshtp wtth the supported organnatrcn(s) 3 By reason of the relatronshrp descnbed rn (2), drd the organrzatron's supported organrzatrons have a srgnrtrcant vorce ln the organtzatron's ¡nvestment poltcres and rn drroctrng the use of the organrzatro¡'s tncome or assets at all trmes dunng the tax year? ff "Yes," descnba n Part VT tha role thè orgèn,zètton's supported organrzatøns played n ths regard Þtd the organtzatton provrde 5 I 2 on 1 III E. Check the box next a ¡ b Ü c fl å b on used to satrsfy the lntegral PartTest durrng the year (see instructions) that the The organrzatror sattsfted theActrvrtres Test Complete line 2 below The organrzatron Ë Èhe pareñt o¡ each of rts suppofted orgän¡zatrons Complete line 3 betow lhe organtzQtron supported ä goverhmerrtål Actlvrtres Test Ånswer (a) and 2 anizat¡ons Fu to the entrty Descrrbe tn Pårt VI hôw you supported a governmênt entrty (seê rnstructrons) (b) below. Yes No Dtd substanttally all of the ôrg,Enrzåtrorr's Ðctrvrtres dunng the tax year drrectly further the exempb purposes of the supported orgentzatton(s) to whrch the organrzatron was responsrve? If "Yes," then ln Parô VI ìdenttfy those supported ørganìzâtlon$ ând exprafn how these actu¡ttes dtrectly furthered thetr exeftpt purposes, how the ôrgânzatton was responstve lo fhose ãrganzatrcns, and how the organzatton determtned fhat these acttvûes consttuted substantrally all of tts'upported àc8vlt/es Drd the actrv¡tres descrrbed rn (å) constrtute actrvittes thêt, but for the organrtâtton's tnvolvement, one or more of the organrzatron's supported crgånrzatron(s) would have been engaçed n) If "Yes," explarn ¡n FartVI the reasons forthe organrzatton's posthan tåaf rts supported organtzatron(s) would have engaged tn these acttv¡ttes but for the organtzatrcn's nvolvement Parent of Supported Organlzatrons Answer 3 3 2a 2b (a) and (b) below. a Dtd the orgånrzatron have the power to regularly appornt or elect a majonty of the offlcers, drrectors, or irustees of each of the supported orqanrzatronsT Prowde detatls tn Part VL b Dtd the órgånrzåtron exerclse a substantral degree of drrect¡on over the polrcres, programs and actrvrtres of each of rts supported organtzattons? If "Yes," descnbe tn Part VL èhe role played by the organtzatton tn thts regard 3a 3b Schedule A (Form 990 or 99o-Ezì 2017 Schedule A (Form 99O or 990-EZJ 2OL7 1n Type III Page 6 Non-Functionally lntegrated SO9(a ) (B) Supporting Organizations Check here rf the organrzatlon satlsfred the Integral PaÉTest as a quallfyrng trust on Nov 20, 1970 (explaln rn III Sect¡on A * Adjusted Net Income 1 2 3 4 5 6 7 8 (A) Fnor Year Net short-term caprtal 1 Recovenes of prror-year drstr¡butlons 2 Qthe¡ gross Income (see rnstructrons) 3 Add hnes 1 through 3 4 Deprecratron ¿nd depletron 5 PoÉlon of operatrng expenses pard or rncurred for productron or collectron of gross tncome or for management, conservatton, or måtntenance of propeÊy held for productron of rncome (see rnstructtons) 6 Other expenses (see rnstructrons) 7 Àdjusted Net Income (subtract Sect¡on 1 A I 6 lrnes 5, PartVi) See E {B) Current Year (opironal) a and 7 from lrne 4) * Minimum Asset Amount (B) Current Year (optronali Aggregate farr market value of all non-exempt-use assets (see [ax or àssels held for of year) å Avêrage monthly value of secuntres b Average monthly c¿sh balances c Farr market vålue of other non-exempt.use ðssets 1b 1c d Total (add nes la, lb, and 1c) e Þiscount clarmed for blockaqe or other factors td (explarn rn detarl rn Part 2 3 4 Acqursrtron rndebtedness appircable to non-exempt use 2 Subtr¿ct lrne 2 from hne ld 3 Cash deemed held for exempt use Ënter !-!l2o/o of lrne 3 (for amount, see tnstructrons) 4 5 6 7 Net vatue of non-exernpt-use assets (subtract lrne 4 from l¡ne Recoverres of prror-year drstrrb¡¡t¡ons 7 I Minimum Asset Amount (add lrne 7 to ftne 6) I MultrÞly hne 5 by 035 5 6 Sect¡Öñ C - Þistr¡butäble AmÖurtt d net rncome for 1 Sectron 2 Enter 85olo of ne 3 4 S 6 Mrnrmum asset amount for Currenl Year lrne I rlumn A) 1 2 1 p yeår from B, lrne 8, Column A) 3 Enter greâter of lrne 2 or lrne 4 ¡ncome tåx rmpo$ed rn prtor 5 Distr¡butðble Am temporêry 7 Z 5 from l¡ne 4, untess sub¡ect to emergency 6 rnstructrÒns) Check here rf the current yeêr i$ the organrzatron's frrst es a non-functlonålly-rntegreted Type rnstructrons III supportrng orgahrzatron (see ) Schedule A lForm 99O or 990-EZl 2017 Schedule A (Form 990 or 990-EZ) 2017 Part V Type III Non-Fu Sect¡on Þ - Þ¡stributions I 2 Amounts to Page nall I Current Year rzàtrons to rted sh exe Amounts påtd to perform actrvtty that drrectly furthers exempt ptrrposês of supported organrzatrons, excess of lncome from 3 Admrnrstratrve 4 Amounts 5 to accom to utre exe rfted çet-asrde amounts exem 9 I the organtzatton ts resp See rnstructrons amount drvrded lrne 6 Lrne 9 amount Section E - D¡str¡bution Allocations (see ¡nstruct¡oñ$) 1 nr¿atrons nor IRS D¡strtbutable amount for 2OL7 from Sectron 10 hne of rn use assets 6 Other drstnbutlons descrbe ln PaÉ See ¡nstructrons 7 lotal annual dlstrlbutions. Add lnes 1 thro h6 I Dlstrtbutlons to attentrve supported organrzattons to whrch detalls rn Part 7 5O9(a) (3 ) Supporting Organizations (cont¡nued) (¡ii) (i) Þistributable Ámount for 2017 Ëxcess Þistributlons Drstrrbutable amount for 2oL7 fror* $ectron Ç, lrne 6 2 Underdrstrrbutrons, rf any, for years pnor to 2017 (reasonable cause requrred-- explarn rn Part VI) See rnstructrons 3 Excess drstrtbutrons ca to 2017 ,tÍ b c d From 2013, Ërom 2014. From 2015, From 2016. e f Total of nes 3a to underd¡stnbutrons of to 2017 drstnbutable erbount Carryover froÍ^ 2AL2 not applred (see h i lnstruct¡ Remarnder Subtract lrnes 3 ènd 3r from 3f 4 Drstnbutrons for 2017 from Sectron 7 5 :i to underdrçtrrbutrons b Applred lo 2Ot7 drstrrbutable a c Remärndèr Subtrðct lrnes 4a 5 Remarnrng underdrstrrbutrons 6 Remarnrng underdrstn frnes 3h and 4b from Þnor years 2017, rf any Subtract lrnes 39 and 4a from l¡ne 2 If the åmount rs greåter th¿n ¿ero, expler,n rn Palt VI See rnstructrons than 7 rêater tn Ëxcess dist¡ibutîons carryover to 2018, Add lrnes 3¡ and 4c I Ereakdown of llne 7 a Excess from 2013. b Excess from 2014, c Excess from 2015 d Excess from 2016 e Excess lrom 2Ot7, A (Form or (2017) Additional Data Software lÞ: SÕftwðre VersÍon¡ EIN¡ 45- 1 606079 Name: WISCONSIN INSTITUTF FOR LAW & UECCTV INC Schedule A (Form 990 or 990-Ë2) 2017 Part VI $upplemental Information, Page Prov¡de the explanatrons requrred by Paft II, lrne ne 17a or 12, Part IV, Sectron A, lrnes L, 2, 3b,3c, 4b, 4c, 5a, 6. 9a,9b, 9c, 1la, ltb, and 11c, Part IV, Secbon B, knêsl and 2, Fart IV, Sectton C, lne 1, Part IV, Sectron D, lrnes 2 and 3, Part IV, Sectron E, lrnes lc, 2a,2b,3a and 3b, Part V, Sectron B, lrne le, Part V SecÈton D, lrnes 5, 6, and 8, and Part V, Sectron E, lrnes 2, S, and 6 Also complete th addrtronal tnformatron (See lnstructrons WISCONSIN INSTITUTE FOR LAW & LIBERTY. INC IS A PUBLICLY SUPPORTEDORGAN TION AND CIRCUMSTANCES 1 PËRCËNTAGË OF FINANCIAL SUPPORT FOR THË YËAR Ë PERcFNTAGE WAS 24 21%" WHIÇH WAS SIGNIFICANTLY OVER THE 10o/o'I[-IRESHO[Ð NC REASED OVE R TH E F IVE ËAR FER r0D TO THË EXTF NT THAT L EVËL BECAUSE TH E SUFFORT o F LAR GE AND UN RELA TED P RIVATE N ON THE FOLLOWING FACTS 2017, OUR PUßLIC SUPPORT , THF PFRCENTAGF HAS SU PPO RT IS NOT H IGH ER. IT c AS OUR SU PPOR T FROM SMAt ËR DONORS HAS INCRËAS Ë D ¿ so URC ËS OF SU PPORT OVËR CIuR ORGAN IZATION'S H ISÏORY OUR SOU RCES OF SUPPORT H A VE CONTINUED TO INCREASE WE BEGAN E N 201 AN D HA VE N OW G ROWN OU R s U PPORT BASE TO OVE R 400 DONORS ÏHA T IN CL U DE BOTH AN D tNÞI\i OUATS DURIN G 20r B, WE HIRED A FULL-TIMÉ DEVELOPMËNT DIRECTOR THAT WILL ALLOW OUR FUNDRÀISING TO EXPAND NATIONALLY IN ORDER TO INCREASE OUR DONOR BASE 3 REPRESENTATIVE GOVERNING EODY OUR BOARD OF DIREÇTORS IS ÇON4POSED OF A DIVERSF GROUP WHO WELL REPRESENT THE PUBLIC THAT WE SERVE TIJEY INCLUDE JAMES T BARRY, III, CHAIRMAN OF THE BOARD OF DIRËCTORS HE SERVËS AS THE PRËSIÞËNT OF THË TARRY ÇOMPANY. A COMMËRCIAL REAI ËSTATË FIRM IN MILVVAUKÊE. WISCONSIN CHRISTOPHER WOLFE, IS PROFESSOR OF POLITICS AT THq UNIVERSITY OF DALLAS AND ËMËRITUS PROFESSOR OF POLIÏICAL SCÌENCE AT MAROUETTE UNIVERSITY MICHAET WHITE IS THE OWNER AND CI-IAIRMAN OF THE BOARD OF RITE HITE HOLDING COMPANY, A WORLD LEADER IN THE MANUFACTURE AND SALE OF LOAÐ1NG DOCK EQUIPMENT. INDL/STRIAL DOORS, SAFETY BARRIERS AND HIGH-VOIUME. IOW-SPEET INDUSTRIAL FANS RICHARD ESFNBËRG. FOUNDf,R, PRESIDËNT, AND t I efile GRAPHIC Drint - DO NOT PROCESS As Filed Dåta * DLN: 93493311011258 OMB No 1545-0047 Political Gampaign and Lobbying Activities SCHËDUtE C (Forrn 990 or 990- 2017 For Organtzations Exempt From lncome Tax Under section 501(c) and section 527 ßzl )Çomplete if the organlzation is described below. ÞAttach to Form ÞInformation about Schedule C (Form 990 or 9SO-EZ) and its l)Èlliìrtnl!'nl ì1'thc '[ rrl:Un Intenr¡l Rcr enuç' Serr rcç to Public Inspect¡on Open 90-EZ. at answered "Yes" on Form 990, Part lV, Ltne 3, or Form 990-HZ, Pärt V, line 46 (Polrfical Ac Sectron 501(cX3) organrzattons Complete Parts l-A and B Do not complete Part l-Ç o Sectton 501 (c) (cther than sectron 501(c)(3)) organtzatrons Complete Parts l-A and C below Do not complete Parl l-å r il-B Part ll-A line 3öc o Sect¡on Part lll r identification number FOR LAW & LIBERTY W¡SCONSIN tNc 1 plete Pärt I*A 1, the organiza c)orisa is exernpt under Provrde a descrrptron of the organrzatlon's d¡rect and rndlrect polrtrcal cam "polrtrcal cêrfl pårgn actrvrtr€s") z Polrtrcal campatgn actrvrty expend:tures (see rnstructrons) 3 Volunteer hours for Part I-B lrtrcal cam acttvtttes rn Part lV (see rnstructrons for defrnitron of Þ$ tnstructron if the organi¿atÍon ¡s exempt under Com 606079 27 orga 3) I Enter the amount of any excrse t¿x rncurred by the organrzatron under sê I 1 Enter thç ¿mount drrectly expended hy the frhng qrganlzatron 2 Enter the amount of the frlrng organrzatrofl's funds contrrbuted to tthe!" organrzatrons for sect¡on 5?7 exempt functron åctrvrtres 3 Total exempt funct¡on expendrtures Add ltnes 1 and 4 Drd 5 Ënter the nãmes, addresses and empfoyerldÊntrficåtron nur¡ber (ËlN) of all seçtron 527 polrtrcal organrzattons to whrch the ftltng organr¿atron rnade payments For eaeh orgèmzatron hsted, enter the amount pard from the frlrnq organrzatron's funds Also enter the amount of polrtrcal contnbutrons recerved that were promptly and drrectly dehvered to a separate polrtrcal organrzatton, such as a separate segregated fund o¡ a polrttcal actron cornmrttee (PAC) lf ¿ddÊtonal space rs needed, provtde tnformatron rn Part IV 527 exempt funçtron i 2 the frlrng organrzatton frle Form 112O-FOL forthts (a) Enter here and on Form 1120-POL, lrne 17b year2 (c) Name EIN (d) (e) Amount of polrtrcal funds If ñone, enter contnbuttons recerved and promptly and !rrectly delrvered to a Arnount pard from frfrng organrzabon's -0- separate polrtrcal organrzätron If none, enter -0- I 2 3 4 5 6 sëé rflôtr¡¡ctfonE 99O or Çar No 500845 Schedule C (Form 99O or 99(ÞÊ2) 2017 Schedule C Form 990 or 990-EZ 2017 Part II-A A Check 2 Ëomplete the organization is exempt under section 501 lhl Þü 501 c)(3) and filed Form (election t¡nder 5 lfthefrlrngorgantaattonbelongstoanafáhatedgroup(andtrstrnPartlVeachaffrlratedgroupmember'sname,address,EtN, êxpenses, ard sherc of excess fobbyrng expendrtures) B Check Þ il rfthefrlr checked box A "lrmtted control'' rovrstons (b) Aifrtrated Limits on Lobby¡ng Expênditures group totals (ïhe term "expenditures" means a¡nounts paid or íncurred.) 1a b c d e f Total lobbylng expendrtures to rnfluence publrc oprnron (grass roots lobbytng) Total lobbyrng expendrtures to rnfluence a legrsiatrve body (drrect lobbyrng) Total lobbyrng expendrtures (add hnes 1a and 1b) Other exempt purpose expendttures Total exempt purpose expendttures (add lrnes 1c and ld) Lobbyrng nontaxable amount Enter ihe amount from the foilowrng table rn both columns [f the amount sn Iine le, column (a] or (b) isr lobbying Not over $500,000 of thê àrÌorJn[ e on )ver $500,000 but not over $1.000,000 Jver cÌ,000,000 but nol over $1,500.000 f,ver sr,500,000 but not over 517,000,000 f,ver s17,000,000 I h I j 1,000,000 Grassroots nontaxable àmount (enter 250/o of lrne tf) Sublract lrne 19 from l¡ne la If zero or les$, Ënter -0. SubLract lrne lf from h¡e lc If zero or less, ênter -0* If there ls an amount other than zero on either lrne th or lrne !, drd the organtzàtton flle Form 4720 reportrng sect,on 4911 tax for thrs yearT (5ome organ¡zat¡ons columns 4-Year Averaging Period Under section 5O1(h) 5O1(h) election do not have to complete alT of the five Lo Calendar year (or ftscal year begrnnrng rn) 2a nv**nno rate ¡ngtructions for lînes 2a through 2f.) Duri (a) 2014 4-Year Ave (b) 201s Period (c) 2016 (dl 2017 (e) Totâl nontaxable amount b Lobbyrng cêrlrng åmount c Total d GråssroÖts nôñtåxåble e Grassroots f Grassroots lo amount Schedule C (Form 99O or 99O-ÊZ) 2OL7 Ëorm 990 or 990- Pãrt II-B 2Q17 3 under section 5Or(c)(3) and has NOT filed Complete if the organization is Form 5768 election under section Far each "Yes" response on ltnes la h fa throuEh 1t below, provtde tn Pârt lV a detâtled descnptton of the lobbytnE âcUvrty YêB Amount No year, natrona , state or any attempt to tnfluence publrc oprnron on a legrslatrve m¿tter or referendum, through the use 1 a b c d e f g h i j 2a b c d Volunteers? Pard No staff or manågement (tnclude compensatron rn expenses reported on lrnes 1c through 1r)? Yes Medra adve¡trsementsT Marlrngs No to members, legtslators, or the pubhcz No Publlc¿trons, or publtshed or broadcast statemênts? Grants to other organruatroils for lobbyrng purposes? Drrect contact wrth legrslators, thetr staffs, government offrcrals, or a legrslatrve body? Ralltes, demonstrattonsr sem¡nars¡ conventrons, speeches, lectures, or any srmrlar mqans? Other actrvrtresT Total ,Add lrnes lc through lr Drd the actrvrtres rn lrne l cause the organreatron to be not descrrbed rn sectrofl 50f(cX3 If ''Yes," enter the èmount of any tax rncurred under sectlon 4912 If "Yes," enter the amount of any tax rncurred by organrzatron managers under 20 for lf the filrnE orgënrzâtron rncurred å sectron 4912 tåx, drd rt frle Part III-A Complete if the organization is exempt u Section so1 c No No No No No 0 No c)(4), sect¡on 5Ol(c)(5), or sect¡on Yes 2 3 Were substantrally all (9090 or more) dues recelved nondeductrble Drd the orçanrzatton make only ln-house lobbyrng Drd the orgêntzåtron agree to carry over lobbyrng Part III.B 1 Complete if the organization is and if either (a) BOTfI Patt emPt u lines 1 2 from the prror yearr 3 section 501(c)(4), sect¡on sOr(c)(s), or section s0l(c)(6) 2, are answered "No" OR (b) Part IIE*A, line 3, is änswered "veg." I Dues, assessrnents and s¡mrlar amounts from Sectron 162(e) nondeductrble lobbyrng and polrtrcal -ë*pendrtures (do not ínelude âmounts of politica! 2 I expenËes for which the section 527(î) tâx wäs paid); Currenl year Carryover from last year 2a Total 2c 3 4 Aggregete årnount reported rfl sectrori 6033(e)(fXA) noÈ¡ces of nondeductrbte seetron t62(e) dues çf the excess does nd polrttcal 5 Taxable añouût of a b c 3 l{o 1 2b 4 (see rnstructrons) 5 Part IV Provrde the ln urred for Part l-4, trne 1, Part l-8, kne 4, Part l-C, hne 5, Part II-A (affrhated group lst), Part II-4, lrnes and 2 (see Expïanatron Return Reference PART l and II.B. LINE 1 EMPLOYËE SPENT LESS THAN 25 HOURS WRITING AN OP.ÊD THAT ADDRËESED A MÍNTNG RIUM BILL Schedule (Form 99O or 99oEZ) 201 ef¡le GRAPHTC pr¡nt - DO NOT PROCESS SCHEDULE q DLN: 934933110112s8 OMB Supplemental Financial Statements (Form 990) I)o¡rrlrncrrt olthc 1'ruarnn Itttenrll Rcrc'true Serr rr-c As Filed Datä - 20t7 Þ Complete ¡f th€ ôrgån¡tâtaôn ônËwered "Yes." on Form 990, Fårt IV, line 6, 7, 8,9, tO, 11â, 11b, t1c, 11d. 1le, flf, 12a, or llb. Þ Attach to Ëorrn 990, Information about Schedule D (Forrn 990) and its instructions is ¿t Name No 1545-0047 Open to Public Inspection Em WISCONSTN I FO8. LA\I/ & USERTY rNc Part I Organizations Maintaining Donor Com rf the o Fun or Other Sirnilar Fu Accounts. nrzatron answered ''Yes" on Form 990 Pårt IV Irne 6 Donor advtsed funds I 2 I 4 5 )Funds and other accounts Total ¡umber at end of year Aggregete value of contnbutlorts to (durrng year) Aggregate value of grants Érom (durrng year) Aggregåte vålue åt end of year Drd the orgânrzåtron rnform all donorg and donor ed vrsors rn wfltrng thåt the assets held ln organr¿àtron's property, subJect to the organrzatron's exclusrve legal âdvrsed funds are the control: Þrd the organrzatlon rnform all grantees, donors, and donor advrsors rn wrrttng thÈt grant funds,can be used only for charttable purposes and not for the beneftt of the donor or donor advrsor, or for any other purpoÉe conferrrng rmpermrssrble pnvate beneftt? 6 II Part I lete rf the fl V*" ü Xo ! r.¡o veç fJ 990 Part IV Irne 7 tzatron PurposÊ(s) of conserv¿tron ëäsêmGnts held by thé orgäntzëlton (check all il tr ü 2 ¿ b c d Preservatron of land for puÞlrc use (e g , recreatton or educakon) Prçservåtron of ån hrstoícally rmportant land area Protectron of natural habrtal Freservatron of a certrfred hlstonc structure Preservatron of open space Complete lrnes 2a through 2d rf the organtzatton held a quahfred easem€nt on the last day of the tax year Total number of conservatron easernents 2a Total acreaçe restrcted by conservatron easements 2b r Number of conservatton easements on a certrhed hrstorrc struct¡.¡re tncluded rn (a) 2c Number of conservatron easements rncludeci rn (c) acqurred after 8lt7/þ6, ãnd not on a hlstonc structure lrsted rn the Natronal Regrster 2d 3 Number of conservatton ëåsemênts modrfred, transferred, rêleäsed, ext¡ngurshed, or termtnated by the organrzatron durrng the tax year Þ 4 Number of states where property sub¡ect to conservatton easemènt rs tocated 5 Does the organtzatton have a wntten pohcy regardrng the perrodrc monrtorrng, rnspectron, handhng of vrolatrons, and enforcement of the conservahon eåsernents lt 6 Staft and voiunteer hours devoted to monrtonnç, rnspectrng, handltng of vrolatrons, and enforcrng conservatron easements durtng the year 7 Amount of expenses rncured rn monftonng, rnspectrng, handlrng of vrolatrons, and enforcrng conservãtron easements dunng the year l. holds? ü y"" n ¡ro >$ I Does each conserv¿tron eãsemeflt reported on lrne 2(d) above satrsfy the requrrements of sectron 170(hXaXe)(r) and sectron 170(h)(4XB)(¡r)> 9 ln Part Xllf, descrrbe how the orgåntzatron reports nv"r Ex" cooservaÈrôn easements rn rts revenue and expense statement, and balance sheet, and tnclude, tF apphcable, the text of the footnote to the organrzat¡on's frnancral statements that descnbes the organr¿attõn's accountrng for conseryat¡on eåsemènts 1a 6 lf the organrzatron elected, ås Bertnrtted under SFAS 1f6 (ASC 958), not to r€port rn rts revenue ståtem€nt ¿nd balence sheet works of art, hrstorrcal treàsures. or othêr srmrlar assets held for publrc exhrbriron, educatron, or research rn furtherance of publrc servrce, provrde, tn Part XfIl, the texl of the footnote to rts frnancral statements that descnbes these rtems If the orgånrzàtron elected, as permrtted under SFAS 1t6 (ASC 958), to reporl rn rtE rev€nuê statêmÊnt änd bàlänce sheet works of art, hrstoncal treasures, or other srmrlèr assets held for publrc exhtbrtron, educatron, or research rn furtherance of publrc servrce, provtde the followrng amounts relattng to these ltems (i) Revenue rnciuded on Form 990, Part (iî)rAssets ¡ncluded rn Form 990, Part VIll, l¡ne 1 > $ >5 X If the organrzatron recetved or held works of art, hrstoncal treasures, or other srmrlar assets for ñnanc¡al garn, provrde the followrng amounts requrred to be reportêd under SFAS 116 (ASC 958) relatrng to these ltems 2 å Revenue rncluded on Form 990, Part VIII, lrne I b Assets ¡ncluded rn Form 990, Part X For Paperwork Reduction Act Notice, see the Instructions for form 99O. > $ >F Cat No 52283D Schedule D (Form 99O) 2017 Schedule D (Form 990) 2017 EElftTfÏ Page 2 QroanizatÍons Maintaininq Collections of Art, Historical Treasures, or Other Similar Assets Ustng the organtzatton's acqursrtron, accessron¡ and other records, check any of the followlng 3 Itemô (check all that apply) ã n Publrc exhrbrtron b-.-^e[other U Scholarly research c Ü Preservatron for future generatrons 4 d Provrde a descrtptton of the organrzatron's collectlons and explarn how they n (conhnued) thåt âre a srqnrfrcant use of rts collectron Loan or exchange programs further the organÊatron's exempt purposè tn Part XIII Ðurrng the year, drd the organtzatron sohcrt or recerve donatlons of art, hrstoncal treasu¡es or otherstmrlar to be sold to ratse funds rather than to be marntarned as part of the orçanrzatron's collectton? 5 n y"= as$ets riËEÏln n no Escrow and Custodial Arrangeñìents. Cornplete tFthe organrzatton answered "Yes" on Form 990, Part IV, lrne 9, or reported an amount on Form 990, Part X, ilne 21. Is the organrzatron an agent, trustee, custodran or other rntermedtary for contnbutrone or other assets 1a fl v"" f] no rncL¡ded on Form 990, Paft Xr Amount b If "Yes," explarn the arrångement rn Pert XIU ènd comp!ête the followrng table c Begrnnrng b¿lance 1c d Addrtrons durrng the year 1d e Drstnbutrons durrng the year 1e f Endrng balance 1f 2a Drd the organrzatron rnclude an amount on Form 990, Part X, lrne 21, for escroru or custodral account lrabrlrtyu ! y"" b If "Y.r," explarn the arrangement rn Part XIII Check here rf bhe has beên provtded rn Part XIII Part V Endowment Funds. Complete rf the ! Ho ¡ "Yes" on Form 99G, Part IV, lrne 10 d (cìTwó veers back (b)Prror year ldlThree vears back Four back la Begrnnrng of yeer balance b CÖntnbutlons . c Net rnvestment eärnrngs, garns, and losses d Grants or scholarshrps . e Other expendrtures for facrlltres ånd progrärns f Admr nrstråtrve expenses s End of year balance 2 ¿t b 6. 3ê Prov¡dê the estrmåted percentðge of the current year end balance (lrne 19, column (a)) held es Board desrgnated or quasr-endowrne ntÞ Permanent endowment Þ Temporarrly restrrcted èhdown:tênt Þ The percentages orÌ lineg 2a,2b, and 2c should equål 10070 Are there endowmentfunds not rn the Þossessron of the organrzatron that are held and admÌnt$tered for the Yes organtzatton by (i) unrelated orqånrzatrons (ii) 3a(ií) retated orEanrzåtrons gb b If "Yes" on 3a(tr), are the related organtzattons 4 t¡ P¿rt XlfI the Land, BuÌl Ðescnbe Pãrt VI rf the Com Þescrrptron of property No 3a(i) lrsted as requtred on Schedule R> uses of the organrzatron's endowment funds Equiprnent. answered "Yes" on Form 990 (a) Cost or other basrs Irne 11a Form 990 (e) Accumulated (b) Cosl or other l-:asrs (other) Pa dèpr ectåtro0 rt Irne 10 (d) Book value (rñvestmPnl) 1a Land b Burldrngs c Leasehold rmprovements 37,232 d Equrpment 1 6,240 20,992 e OÈher Total. Add llnes 1a thrortgh 1e must equêl Form 990, (8), 1 2û.992 Schedule Þ (Form 990) 2017 Schcdu,e Þ {Êo.ñ 990) 20lt Page 3 ¡nvestmeots-other Securlties. Conrplete rf tne õigànizátiöiì àniwe¡e¿ ''ves" on Fonn 990. (a) Desflptron of se(uíly or (ôtÊ90ry (rn(ludrng nðme of sÈ.unty) (l) Frnancrêl (b) Pðrr ¡V, lrne 11b. vå1uêtron Cost or end^of-yêò. mè.ket vðlue Bock vâlùè deí!:ttves (Z) ClÕsely-held equrty rntersts (3 )other (A) (B) (cJ (D) (c) (H) letèl- Fa'ñ 990, Pdil ti, cûl lF) lnè ):i ) ¡nYestments-Pfogram Related. answerÊd 'Yes'on Form 990, Part IV, lrne (b) êoqk Oeæíptton qf rtrveslment rf the Corn llc see Form (c) He X, lrne value CoÊt or eñd (1) (t) (s) lôtàl ( (4i (61 !.7J (8) í9t fotal. Part X must other L¡abilitier. (a) 1. i j. l ¡f the D€scnptron ans$rered'Yes on Forin 990, Pàrt [V/ Ine l1e or 11t (b) Booii v¿lue Federal ,ñcoile (2J (3) 14Ì is l (6) lotå1, 2. L,âbilrty for uncertðrn tåx posrtrors fn P¿tr xl¡f. provrdê lhe lert oflhe footnole to the or0ånrzåèron's frnånoal itaten¡enls ìhðl reoolt5 the orgarr¿ðtron'sl¡èbrlrtyforuncelt¡lì!axposrtra¡sunderËfN46(ASC740) ChèckhererrthetextofthefqotnotehåsbeerÞro!rdadrnPårtXlli Schedule D ø (Forr 990! 2OU Sqhedule D (Form 990) 2017 Part XI Page t Co lete rf the o on Forrn 990 PåTt IV Irne 12a revenue, gàrns, and other support per audrted flnancral statementE 1 fotal 2 Amounts rncluded on lrne a b c d e I Net unrealrzed garns (losses) on rnvestrìents , 2a Donated servrces ånd use of facllrtres 2h Recovenes of pnor year grånts Other (Descrrbe tn Pårt Xfll ) Àdd ltnes 2ä throuqh 2d 2ê 1 Subtrect [rne 2e from l¡ne Other (Descrrbe tn Pärt XtU 3 . 4c zl 5 Reconciliation of Expenses per Audited Financial Answered'Yes' on Form 990 Amôunts tncluded on ltne I 2,718,220 -308 2,1L7,9T¿ per Return ne Totäl expensès and losses per audrted frnanclal statements a b c d e 0 -308 4b ) Add hnes 4a and 4b Total revenue Add hnes 3 and 4c. ('lhrs must equal Form 990, Part I, hne 2 I 18,2?0 2c Amounts rncluded on Form 990, Part VIII, hnê 12. but not on ltne I Investment expenses not rncluded on Form 990, Part VIII, llne 7b 1 2, 2d , 3 5 T but not on Form 990, Part VIII. lne l2 4 a b c 4 Reconciliation of Revenue per Aud¡ted Financíal Staternents l,llith Revenue per Return ," L,go7,76g but not on Form 99Ð, Pêrt IX, lrne 25 Donated Fervrceç and use of facllrtres Pnor year ad;ustrnents Obher losses 308 Obher (Descrrbe rn Part Add lrnes 2a throuçh XIII 2d ) 2e , I 3 Subtract llne 2e from llne 4 Amounts tncluded on Form 990, Part IX. trne 25, but not on lrne 1l a b c 5 lnvestment expenses not rncluded on Form 990, Part VIII, lrne 7b Other (Descrrbe rn Part XIil 3 . ) 4a 4b . Add ltnes 4a and 4b 4c 990, Pärt I, [ne 18 Totai expenses Add lrnes 3 ¿nd 4c. Part XIII 308 1,907,460 ) s 0 L,go7,460 Supplemental I Provrde the descrrptrons requrred for Part II, XI, lrnes 2d and 4b, and Part X¡I, lrnes 2d and 4b I and 9, Part tII, lrnes 1a ¿nd 4, Part lV, nes lb and 2b, Part V, ne 4, Part X, {rne 2, Parl plete thrs part to add¡tronaf rnformatlon Return Reference See Addrtronal Data Table Schedule Ð (form 99O) 2017 Schedule Þ (Form 990) 2017 Part XïII Page 5 Su Return Reference Ëxplanatron w Þ lForm 9901 ¡O17 Additional Data Software trÞt SÖftware Versfon¡ EIf{¡ Nâme: 45-1606079 WISCONSIfi¡ INSTITUTE Return Reference PART X, ITNF 2 THE ORGANIZATION FOTIOWS THË FROVISIONS ING FOR UNCERTAINTY IN II\ICOME TAXES R THE CODIFICATION PRESCRTBES A RECOGNTTION ANCTAT STATËMENT RECOGNITION ANÐ ËN IN A TAX RËTURN THË COÞTËICATION ALSO NÏ OF A TAX POSTTION TAKËN OR BE OT HAVE UNRECOGNIZEÞ TAX SENEFIT5 GE SIGN:FICA¡{TIY OVER THE NEXT T2 NALT¡Es A5SOCIATFD WITH THE ORGAN ESS INCOME TÀX EXPENSE ON THE HE ORGANIZATION HAS NOT ACCRUED A5C CIARIFTF5 THE ACCOUNT FIN,ANCIAL STATEMENTS ATTRIBUTE FOR THE F¡N TAKIN OR EXPECTEDlO BETAK IN ÏAX ÐËRËCÖGNtïION AND lAX M ËASURËMË RN THË ORGANIZATION DID N ÞOES NOT EXPFCT THIS TO CHAN WOUTD RECOGN¡ZF ¡NTFREST AND PE AS A COMPONENT OF UNRELATED 8U5IN As oF DECEMBER 3'., 2017 AND 2016, T REI-ATED TO UNCERTAIN TAX POSITIONS Suppiernental Information Return Reference Explanation PART xt, LINE 413 OTHER ADJUSTMENTS LOSS ON ~303 efile GRAPHIC nrint - DO NOT PROCESS As Filed Data SCHËDULË G . Supplemental lnformation (Form 990 or 990-EZ) L)e¡.¡¡¡¡¡ant rf ' the'l'rcrrrun lntenrrl Rer enrr* Serr rc¡: DLN: 93493311011258 OMB Regarding Fundraising or Gaming Activities Completë rfthe orgänrzåttôn rnswërËd "Yês" on Fofm 990/ Pått tV, ltnès Lf, LBt öt 19, ôrgånrrålrôñ èdtêrêd llìôrê than *15ro0o on Form 990-Ëä, lrîe 6ð )¡ttach to Form 990 ôr Forrh 990-Ez, Þ f nformatron about sched tÊ No 1545-0047 2t17 orlfthê Open to Puhlic gr*spect¡on num organrzatron WISCONSIN INSTITUTE FOR LAW & LIBËRTY iNc @ I a b c d 990, Part ÃV, lrne 17. Indlcate whether the organtzation rarsed funds through ariy of the followrng actrvrtres Check all fl I ffi I 2ä 6 (i) Fundraising Activities.Complete rf the organtzatton ânswered "Yes" on Form 990-ËZ frlers are not requrred to complete thts part. Internet and emarl sotrcrtations e I f I Phone solrcrtatrons g fl Matl solrcrtatrons So[crtatron of nón-governmênt grånts So[crtatron of govêrnrflånt grants Specral fu in-person solrcrtatrons Dtd Lhe organrzatron have a wntten or oral agreement wrth any tndrvrduaf (rncludrng offrcers, drrectors, trustees or key emptoyeas ltsted tn Form 990, Pad VII) or entrty rn connectron wrth profe ssronal fundrarsrng seryrces? [ V*" If 'tYes," lrst the ten hrghest patd tndivtduals or entrtres (fundrarsers) pursuant to agreements under whrch the fundrarser to be compensated at least 95,000 by the organrzatron Name and address of rndrvrdual or entrty (fundrarser) (fi) (v) Arnount pard to Actrvrty (or retatned by) fundra¡ser ltsted col (i) rn ü Uo ts (vi) Amount pard to (or retarned by) orgànrzatron Yès t 2 3 5 6 B Total 3 Þ Lrst all states ln whlch the orgäñtzàtton ts regrstered or l¡censed to sokcrt contrrbutrons or has been notrfred tt rs exempt frorn regtstratton or Ircenstng Fof PåÞêrwôfk Rêduetion Aêt Notrce. s€€ the rnstfuctton3 for Forñ 990 0r 99o-Ez. Cât No 50083H schêdule G (rófm 990 0r 990-Ez) 2017 Schedule G Form 990 or 99O-EZ) 2Ot7 Part II 2 Pa Fundraising Event$. Complete the orçanrzatron answered "Yes'' on Form 990, Part IV, lrne 18, or reported more than.$15,000 of fundratstng event contnbutrons and gross rncome on Form 990-E7.,llnes I and 6b. Ltst evenls wlth ross recer tha n tF 5 (b) (a)Event #1 ANNUAL GALA (event type) (d) Ëvent #2 Tolal events (add col (a) through col (c)) (total ftumber) (event type) i o cÉ I Gross recerpts 2 3 Less Contñbuttong. 32.85C . Gross income (lrne I 9,643 O 9 643 mrnus hne 2) 4 5 V) {ì 6 U) ,'c CL 7 ð õg I I 34 150 1,30C 23,20i 501 1,30C Cash prrzes Noncash prrzes Rent/facrlrty costs Food and beverages 1 to,932 14,71 1 Entertarnment Other drrect expenses 10 Drrect expense summary Add lrnes 4 through 9 rn column (d) 5,6 73 26,605 1lNet ¡ncome summèry Subtråct lrne 10 from lrne 3, column (d) - 2,098 Pårt III Gaming. Complete rf the organrzatron "Yes" ofl Ëorm 990, Part IV, lrne 19, oF reported more than $15,000 on Form 99t-EZ lrne 6a G) (a) T (b) Pull tabs/Instônt brngo/pro gress:ve brngo Brngo CJ (c) other gêmrng (d) Total gamrng (add (a) through col (c)) col c) ú. I Gross 2 Cash prrzes revenue , u) (L, u) ç 'þ o_ õ 3 E 4 g LJ F Noncash prrzes Rent/facrlrty costs Other drrect exÞenses I ves !no ]!:. C Vôluntêêr läbor 7 Drrect expense summary Add lrnes 2 through 5 rn column (d) Net summ Sublract lrne 7 from lrne ! Yes ü No ot^ Yes o/o No column 9 Enter the shate(s) rn whrch the organreatron çonduçts gamrng actrvltiee a Is the orgènrzãtron lrcensed to conduct gamtng actrvrt¡es rn each of these states) b lf "No," explêrn IY". n ¡*o I loa b Were any of the organrzatton's gamtng lrcenses revoked, suspended or termrnated durrng the tåx yearT lf "Yes,'' explarn Ev.u Ero I Schedule G (Form 990 or 990-EZ) 2017 Schedule G (Form 990 or 99O-ËZ) 2017 Page 3 11 Does the organr¿ation conduct gamlng açttvtttes wtth nonmembers? t2 Is the organtzåtlon a çrantor, benefrcrary or trustee of å trust or a member of a partnershrp or other entrty formed to admrnrster charrtable gãmtng? 13 lndrcate the percentage of gamrnq acttvtty conducted tn nY". nHo n ö The orgänl?atron's facrlrty l,9a b An outsrde facrIly t3b 1¡1 Þ Does the orgãnrzatron have a contract wrth a thtrd pe rty from whom the organrzatlon recerves gåmlhg revenueT If "Yes," enter the amount of gamrng revênue recerved by the orqanrzêtron Þ amount of gamrng revenue retalned by the thrrd pärty c t/o Þ Address b En" Enter the name and address of the person who prepares th€ orçantzatton's gamrng/specral events books and Name 15a Y"" If > üY"r ü xo and the S g ''Yes,'' enter näme and address of the thlrd party Name Þ Address Þ 16 Gâmlng mànåger tnforrnatton Name Gamrng manaGer compensatron Þ Descnpbron of servlces provrded Þ E L7 a Þ il Drrectorloffrcer Employ.e E Independent contractor Mandatorydrstnbutlons Is the organtzatton requrred under state law to make chantabfe dlstr¡buttons from the garnrng proceeds to retarn the state garnrng b S lrcense? Enter the amount of drstrlbutrons requtred undcF state law drstnbuted to other exempt organrzatrons or speni rn the organrzêtton's own exempt act¡vrtres dunng the tax year Þ $ Return Reference il V"u D ruo Fxplanatron Schedule G (Fôrm 99o or 990-Ë2) 2017 ef¡te GRAPH - DO itoT PROCESS Data * As Fi DLN: 93493311011258 Compen$ation I nformation Schedule J (Form 990) ) lJeplrt¡rì('nt (Ji (he IfÈíl\un OMB Ëor certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees Ðpen to PuÞlic I number \¡IISCONSTN INSNIUTE FOR LAW & UBERTY INC la T 2 45-1606079 n$at¡0fr Questions Yes il Flrst-class or charter travel Travel for compêntons Tax tdemnrflcatton and gross-up payments Drscretronary spendtng account n ü ü or resrdence for personal use Payments for busrnegs use ol personal resrdence Health or socral cluh dues or rnrtratlon fees Personal setvrces (e g , matd, chauffeur, chef) Housrng allowance If åny of the boxes ln llne 1à are checked, drd the orgåntzatron follow a wrttten þoltcy regardrng påyment or rêtmbursement or provtsron of all of lhe expenses descnbed abover If "No," complete Pårt IIt to explarn Dld the or9ànlzåtfon requtre subst¿nträtlön prror to retmburstng or allowrng expenges rncured by all dtrectors, trustees, offtcers. tncludrnE the CEo/Executtve Drréctor, reg*rdrng the rtems chêcked rn flne 3az Indlcate whrch, rf any. of the followtng the frlrng organrzatron used to eStablrsh the compensatron of the organtzatton's CÊO/Executrve Drrector Check all that apply Do not check äny boxes for methods used by ä relâted organt2âtron to estabhsh compensatton ofthe CEGlExecutwe Drrector, but explàtn tn Part 3 tr ! n 4 Cornpensatron commlttee tr Ü El Independent compensatron consultant Forrn g90 of other organrzatrons 1b 2 III Wrrtten employment contract Compensatlon survey or study Approval by the board or compensatton commtttee Durrng the year, drd äny person lrsted on Form 990, Pärt VII, Sectron A, hne 1a, wrth respect to the ftltng orgåntzåtlon or related organlaatron a b c No Check the approptate box(es) rf the organrzatron provrded any of the followrng to or for a person lrsted on Form 990, Part VII, Sect:on A, llne 1a Complete Part III to provrde any relevant rnformat¡on regardrng theçe rtems n n n n b 1545-0047 2tt7 Complete if the organization answered "Yes" on Form 9go, Part IV, I Þ Attach to Form 90O. ) Information about Schedule J (Form 99O) and ite instructions is lrtt'mrl Serr ¡r.ç Name of the orqanrzatron PäTt No a Recerve a severance payment or change-of-control paymentr 4a No Pårtrcrpètê rn/ or recerve påyment from, ä eupplemental nonqualrfied rettreftent plån) Partrcrpate rn, or recetve payment from, ån,equrty-based compensatron èrrangementz lf ''Yes" to any of ltnes 4a-c, lrst the persot-rs and provrde the applrcable amountE for each ttem ln Part 4b N 4c No 5a No sb No III Only 501(c)(3), 501(c)(4), and 501fc)(29) organÌ:atÍons must complete lines 5-9. For persons hsted on Form 99O. Part VlI, Sechon A, hne compensåtton conttnçent on thE revenues of 5 å b la, drd the organrzatron pay or àccrue any The organtzatronT Any related organrzatron? If ''Yes," on lrne 5a sr 5b, descrrbe rn Pårt IIiI For persons llsted on Form 990, Part VlI, Sectrcn A, lrne 1,a, drd the organrzatron pay or accrue any compensätron contrflgent on the rìet eårti¡ngs of 6 â b The organrzatron2 Any related organrzatron: If ''Yes," on hne 6a or 6b, descrrbe rn Part 6ä No 6b No I No I No III 7 For persons llsted on Form 990, Pårt VII, Sechon A, lne la, drd the organruðtlon provrde any nonfrxed payments not descrbed rn lrnês 5 and 6? If "Yes." descrrbe rn Part III I Were any åmounts reported on Form 990, Part VII, pard or accured purguånt to è contract thðt wês sub¡ect to the rnttral contract exceptron descnbed rn Regulatrons sectton 53 4958-4(a)(3)r If "Yes," descnbe rn Part III 9 If ''Yes'' on ltne 8, drd the orgånrzatron also follolv the rebuttable presumptron procedure descrrbed rn Regulatrons sectron s3 49se-6(c)r For Paperwork Reduction Act Notîce, see the Instructions for Form 99O. 9 Cat No 50053T Schedule J (Form 99O) 2017 Schedufe Part I (Ëo¡m 990) 2017 For êäch Use d vrhosÊ rnstruchons, on 106 (A) 2 Ir (r) Do not Ist tndrvjdúâls on repô* 4re ôot hsted oô Form 990, Pört VII (B) greakdown of W-2 ånd/or 1099-Mlsc Name ànd Title ( i) Ba:e qompensBtran (i (fil 280,000 0 (iil 6qnus å rncentrvs compeî5äíon ofi row comÞensèttoR (iíí) Other repartab(e compenFâtrq¡ D 0 rf addrtronal space ts needed. rn the 0r9änr¿alr0ò9, 0 (C) Relreñent önd other deferred { O) No^tðxãble beneltts (E) Tolål of coìurns (BX')-(D) (F ) Camp€nsåtron rn coìumf (B) reported es deferred on prror Form 990 çompen5àtren 0 n û 0 2sG;o¿o c c Schèdüle l (Fom 990, 2017 3 FãTt ItrI Rètuln Réferêñce Êxplånatioñ seh€dula I (Forh ItOì 2017 -DO Ef¡Ie GRAPHIC SCHËÞUtË O (Forn¡ 990 or 990- EZI l)È tftnìÈrìt ol^the'l rrr:un PROCESS As Fi Supplemental lnformation to Form gg0 or ggO-HZ Complete to provide information for responses to specific questions on Form 990 or 990-EZ or to provide any additional information. Þ Attach to Ëorm 990 or 990-Ë2. Þ I nfo rmat¡on a bou t Sched u le o ( Form 99 0 or 99 0'Ez) nd its instructions s at tâtt rrì,r, irs.gov /form990 rzatron WISCONsTN FORM 990, SECTION B, LINE 118 Open to Inspection 4s-t 990 Schedu le O, Supplementäl Information PARÏ VI. afi nufn FOR LAW & LIBERTY INC R€türn Reference DLN: 93493311011258 OMB No 1545-0047 Ef planatnon FORM 990 IS RËVIEWED BY THE EXECUTIVË DIRECTOR AND BOARD PRÊSIDENT PR]OR TO FILING WITH THE IRS 99O SchedulG O, 6upplemental Infonnat¡on Return Refersnce Ëxplanahon BOARD MEMBERS AND KEY PËRSONNEL COMPTÊTE A CON ANNUAL BASIS ÐISCLOSURE OF POSSIBLE CONFLICTS OF RD ON AN 99O $chedule o, supplementûl Informat¡on Retsrn Ëxplanatron Reference COMPENSATION OF THË FRËSIDENT AND KEY PËRSONNEL IS REVIEWED TIVE DATA IS USED TO REVIEW COMFENSATION LEVELS FOR ALL STAFF THE BOARD COMPARA 99O Schedule O, Supplemental Informat¡on Return Reference FORM gg0,r PART VI, SËCTION C, LINE 18 Ëxplanatron THE ORGANIZATION'S FORM SSO IgAVAILABTË FOR PUBTIC INSPFCTION AT THÊ ION DURING BUSINESS HOURSE COPIES ARE AVAILABLE UPON R.EQUEST 99O Schedulo O, Supplemental Informat¡on Return Reference Ëxplanaton ALL GOVËRNING DOCUMËNTS, CONFIICT OF INTEREST POIICY, AND FINANCIAT REQUEST E AVAILABLE UFON 99O Schedule O, Supplernecta¡ Xnformât¡on Return Reference Ëxplanatron INDEPENÜËNT CONTRACÎORS PROGRAM SERVICE EXPENSËS 74,0S1 4,487 FUNDRA S Nc EXpENçES O TOTAL EXPENSES 78,578 ATTCIRNEy FEES ,I40.OOO ANÐ GËNËRAL ÊXPEN$ES PEN SËS MANAGEMENT AND GENËRAL ËXPËNSES O FUNÐRAISING HXPËNSES ,OOO EXPERT FEÉS PROCRAM SERVICE EXPENSES 4,777 MANAGEMENT AND RAISING ËXPËNSË$ O ÎOTAL ËXPËNSËS 4,177 TËSTIMONY NTAND GENERAL EXPËNSËS O FUNÐRAISING ËXPENSES O 140 1ô FUND MË