Form EXTENDED TO NOVEMBER 15, 2017 990 Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) Do not enter social security numbers on this form as it may be made public. Information about Form 990 and its instructions is at www.irs.gov/form990. A For the 2016 calendar year, or tax year beginning and ending Department of the Treasury Internal Revenue Service B C Name of organization Check if applicable: Address change Name change Initial return Final return/ terminated Amended return Application pending WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. Doing business as Number and street (or P.O. box if mail is not delivered to street address) 1139 E KNAPP STREET City or town, state or province, country, and ZIP or foreign postal code 2016 Open to Public Inspection D Employer identification number 45-1606079 Room/suite E Telephone number G (414) 727-9455 1,401,915. Gross receipts $ Net Assets or Fund Balances Expenses Revenue Activities & Governance 53202-2828 H(a) Is this a group return RICHARD M. ESENBERG F Name and address of principal officer: for subordinates? ~~ Yes X No SAME AS C ABOVE H(b) Are all subordinates included? Yes No ) § (insert no.) 501(c) ( 4947(a)(1) or 527 I Tax-exempt status: X 501(c)(3) If "No," attach a list. (see instructions) H(c) Group exemption number J Website: WWW.WILL-LAW.ORG X Corporation Trust Association Other Form of organization: Year of formation: 2011 M State of legal domicile: WI K L Part I Summary 1 Briefly describe the organization's mission or most significant activities: THE ORGANIZATION IS DEDICATED TO THE PROMOTION OF FREE MARKETS, LIMITED GOVERNMENT, INDIVIDUAL 2 3 4 5 6 7a b 8 9 10 11 12 13 14 15 16a b 17 18 19 20 21 22 Part II MILWAUKEE, WI OMB No. 1545-0047 Check this box if the organization discontinued its operations or disposed of more than 25% of its net assets. 5 Number of voting members of the governing body (Part VI, line 1a) ~~~~~~~~~~~~~~~~~~~~ 3 4 Number of independent voting members of the governing body (Part VI, line 1b) ~~~~~~~~~~~~~~ 4 14 Total number of individuals employed in calendar year 2016 (Part V, line 2a) ~~~~~~~~~~~~~~~~ 5 5 Total number of volunteers (estimate if necessary) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 6 0. Total unrelated business revenue from Part VIII, column (C), line 12 ~~~~~~~~~~~~~~~~~~~~ 7a 0. Net unrelated business taxable income from Form 990-T, line 34 •••••••••••••••••••••• 7b Prior Year Current Year 2,973,108. 1,362,699. Contributions and grants (Part VIII, line 1h) ~~~~~~~~~~~~~~~~~~~~~ 27,470. 22,499. Program service revenue (Part VIII, line 2g) ~~~~~~~~~~~~~~~~~~~~~ 683. 1,017. ~~~~~~~~~~~~~ Investment income (Part VIII, column (A), lines 3, 4, and 7d) 0. -7,338. Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) ~~~~~~~~ 3,001,261. 1,378,877. Total revenue - add lines 8 through 11 (must equal Part VIII, column (A), line 12) ••• 288,838. 0. Grants and similar amounts paid (Part IX, column (A), lines 1-3) ~~~~~~~~~~~ 0. 0. Benefits paid to or for members (Part IX, column (A), line 4) ~~~~~~~~~~~~~ 848,899. 1,225,236. Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) ~~~ 5,006. 14,005. Professional fundraising fees (Part IX, column (A), line 11e)~~~~~~~~~~~~~~ 104,937. Total fundraising expenses (Part IX, column (D), line 25) 166,896. 360,657. Other expenses (Part IX, column (A), lines 11a-11d, 11f-24e) ~~~~~~~~~~~~~ 1,309,639. 1,599,898. Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) ~~~~~~~ 1,691,622. -221,021. Revenue less expenses. Subtract line 18 from line 12 •••••••••••••••• Beginning of Current Year End of Year 3,368,483. 3,043,650. Total assets (Part X, line 16) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 196,338. 92,526. Total liabilities (Part X, line 26) ~~~~~~~~~~~~~~~~~~~~~~~~~~~ 3,172,145. 2,951,124. •••••••••••••• Net assets or fund balances. Subtract line 21 from line 20 Signature Block Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. Sign Here = = Signature of officer Date RICHARD M. ESENBERG, PRESIDENT Type or print name and title Print/Type preparer's name Preparer's signature Date Check PTIN KELLY K MILLER, CPA 11/02/17 ifself-employed P00562808 SCRIBNER, COHEN AND COMPANY, S.C., CPAS 39-1210538 Firm's name Firm's EIN 400 EAST MASON STREET, SUITE 300 Firm's address MILWAUKEE, WI 53202 Phone no.(414) 271-1700 X Yes May the IRS discuss this return with the preparer shown above? (see instructions) ••••••••••••••••••••• No 632001 11-11-16 LHA For Paperwork Reduction Act Notice, see the separate instructions. Form 990 (2016) SEE SCHEDULE O FOR ORGANIZATION MISSION STATEMENT CONTINUATION Paid Preparer Use Only 9 9 9 8868 Form (Rev. January 2017) Department of the Treasury Internal Revenue Service Application for Automatic Extension of Time To File an Exempt Organization Return OMB No. 1545-1709 File a separate application for each return. Information about Form 8868 and its instructions is at www.irs.gov/form8868 . Electronic filing (e-file). You can electronically file Form 8868 to request a 6-month automatic extension of time to file any of the forms listed below with the exception of Form 8870, Information Return for Transfers Associated With Certain Personal Benefit Contracts, for which an extension request must be sent to the IRS in paper format (see instructions). For more details on the electronic filing of this form, visit www.irs.gov/efile, click on Charities & Non-Profits, and click on e-file for Charities and Non-Profits. Automatic 6-Month Extension of Time. Only submit original (no copies needed). All corporations required to file an income tax return other than Form 990-T (including 1120-C filers), partnerships, REMICs, and trusts must use Form 7004 to request an extension of time to file income tax returns. Enter filer's identifying number Name of exempt organization or other filer, see instructions. Type or print File by the due date for filing your return. See instructions. Employer identification number (EIN) or WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. 45-1606079 Number, street, and room or suite no. If a P.O. box, see instructions. Social security number (SSN) 1139 E KNAPP STREET City, town or post office, state, and ZIP code. For a foreign address, see instructions. MILWAUKEE, WI 53202-2828 Enter the Return Code for the return that this application is for (file a separate application for each return) ••••••••••••••••• 0 1 Application Return Application Return Is For Code Is For Code Form 990 or Form 990-EZ 01 Form 990-T (corporation) 07 Form 990-BL 02 Form 1041-A 08 Form 4720 (individual) 03 Form 4720 (other than individual) 09 Form 990-PF 04 Form 5227 10 Form 990-T (sec. 401(a) or 408(a) trust) 05 Form 6069 11 Form 990-T (trust other than above) 06 Form 8870 12 ¥ WISCONSIN INSTITUTE FOR LAW & LIBERTY INC. The books are in the care of 1139 E KNAPP STREET - MILWAUKEE, WI 53202-2828 Telephone No. 414-727-9455 Fax No. 414-727-6385 ¥ If the organization does not have an office or place of business in the United States, check this box ~~~~~~~~~~~~~~~~~ ¥ If this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN) . If this is for the whole group, check this box . If it is for part of the group, check this box and attach a list with the names and EINs of all members the extension is for. 1 NOVEMBER 15, I request an automatic 6-month extension of time until for the organization named above. The extension is for the organization's return for: 2017 , to file the exempt organization return X calendar year 2016 or tax year beginning , and ending . 2 If the tax year entered in line 1 is for less than 12 months, check reason: Initial return Final return Change in accounting period 3a If this application is for Forms 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any 0. nonrefundable credits. See instructions. 3a $ b If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter any refundable credits and 0. estimated tax payments made. Include any prior year overpayment allowed as a credit. 3b $ c Balance due. Subtract line 3b from line 3a. Include your payment with this form, if required, 0. by using EFTPS (Electronic Federal Tax Payment System). See instructions. 3c $ Caution: If you are going to make an electronic funds withdrawal (direct debit) with this Form 8868, see Form 8453-EO and Form 8879-EO for payment instructions. LHA For Privacy Act and Paperwork Reduction Act Notice, see instructions. Form 8868 (Rev. 1-2017) MAIL TO: DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE CENTER OGDEN, UT 84201-0045 623841 01-11-17 13291102 768059 146340000 57.1 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. Form 990 (2016) Part III Statement of Program Service Accomplishments 1 2 3 4 4a 4b 45-1606079 Page 2 Check if Schedule O contains a response or note to any line in this Part III •••••••••••••••••••••••••••• Briefly describe the organization's mission: X THE ORGANIZATION IS DEDICATED TO THE PROMOTION OF FREE MARKETS, LIMITED GOVERNMENT, INDIVIDUAL LIBERTY, AND A ROBUST CIVIL SOCIETY. Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990-EZ? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Yes X No If "Yes," describe these new services on Schedule O. Did the organization cease conducting, or make significant changes in how it conducts, any program services?~~~~~~ Yes X No If "Yes," describe these changes on Schedule O. Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. 384,458. including grants of $ 22,499. ) (Code: ) (Expenses $ ) (Revenue $ THE WISCONSIN INSTITUTE FOR LAW & LIBERTY IS DEDICATED TO THE PROMOTION OF FREE MARKETS, LIMITED GOVERNMENT, INDIVIDUAL LIBERTY, AND A ROBUST CIVIL SOCIETY THROUGH EDUCATION, LITIGATION AND PARTICIPATION IN PUBLIC DISCOURSE. AS A NON-PROFIT AND NON-PARTISAN ORGANIZATION, THE ORGANIZATION LITIGATES IN THE AREAS OF PROPERTY RIGHTS, THE FREEDOM TO EARN A LIVING, VOTING RIGHTS, REGULATION, TAXATION, SCHOOL CHOICE, AND RELIGIOUS FREEDOM. AS AN EDUCATION ORGANIZATION, THE ORGANIZATION STRIVES TO ADVANCE THE DEBATE CONCERNING LAW AND PUBLIC POLICY IN THESE AND OTHER AREAS. OTHER AREAS INCLUDE: OPEN RECORDS REQUESTS: 678,286. (Code: ) (Expenses $ EDUCATION REFORM PROJECT: ) (Revenue $ including grants of $ ) THIS PROJECT REVOLVES AROUND EXPANDING PARENTAL AND SCHOOL AUTONOMY, DISRUPTING THE ENTRENCHED BUREAUCRACIES, AND PUSHING FOR POLICIES THAT MAKE STATE FUNDS FOLLOW THE STUDENT. IN SHORT, WE SEEK TO PROMOTE AND DEFEND EDUCATIONAL CHOICE. WE PURSUE THESE OBJECTIVES THROUGH CAREFUL STRATEGIC LITIGATION AND PUBLIC ADVOCACY, INCLUDING REPORTS AND PRESS RELEASES. CASES LITIGATED IN 2016 INCLUDE: 4c S.W. V. SUPERINTENDENT TONY EVERS: 291,832. including grants of $ (Code: ) (Expenses $ CENTER FOR COMPETITIVE FEDERALISM: ) (Revenue $ ) THE CENTER ENGAGES IN STRATEGIC LITIGATION, PUBLIC EDUCATION AND THE DEVELOPMENT OF MODEL LEGISLATION TO ADVANCE AUTHENTIC CONSTITUTIONAL OR "COMPETITIVE" - FEDERALISM. IN ITS FIRST YEAR, CCF HAS ISSUED THREE MAJOR POLICY REPORTS, FILED TWO AMICUS BRIEFS WITH THE UNITED STATES SUPREME COURT, ADVANCED MODEL LEGISLATION THROUGH THE ALEC PROCESS, FILED AN ORIGINAL ACTION IN WISCONSIN CIRCUIT COURT AGAINST A PROTECTIONIST BUTTER, SPOKEN TO NUMEROUS LIBERTY-MINDED GROUPS, INCLUDING THE FEDERALIST SOCIETY, AMERICANS FOR PROSPERITY, CPAC, AND AMERICAN MAJORITY, AND HAD 4d 4e Other program services (Describe in Schedule O.) including grants of $ (Expenses $ 1,354,576. Total program service expenses 632002 11-11-16 13291102 768059 146340000 ) (Revenue $ ) Form 990 (2016) SEE SCHEDULE O FOR CONTINUATION(S) 2 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. Form 990 (2016) Part IV Checklist of Required Schedules 45-1606079 Page 3 Yes 1 2 3 4 5 6 7 8 9 10 11 a b c d e f 12a b 13 14a b 15 16 17 18 19 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Is the organization required to complete Schedule B, Schedule of Contributors? ~~~~~~~~~~~~~~~~~~~~~~ Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C, Part III ~~~~~~~~~~~~~~ Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II~~~~~~~~~~~~~~ Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part V ~~~~~~~~~~~~~~~~~~~~~~~~ If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable. Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete Schedule D, Part VI ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report an amount for investments - other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII ~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report an amount for investments - program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII ~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X ~~~~~~ Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X ~~~~ Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete Schedule D, Parts XI and XII ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional ~~~~~ Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E ~~~~~~~~~~~~~~ Did the organization maintain an office, employees, or agents outside of the United States? ~~~~~~~~~~~~~~~~ Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If "Yes," complete Schedule F, Parts II and IV ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If "Yes," complete Schedule F, Parts III and IV ~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III ••••••••••••••••••••••••••••••••••••••••••••••• 632003 11-11-16 13291102 768059 146340000 1 2 X X X 3 4 No X 5 X 6 X 7 X 8 X 9 X 10 X 11a X 11b X 11c X 11d 11e X X 11f X 12a X 12b 13 14a X X X 14b X 15 X 16 X 17 X 18 X X 19 Form 990 (2016) 3 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. Form 990 (2016) Part IV Checklist of Required Schedules (continued) 45-1606079 20a Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H ~~~~~~~~~~~~~~~~ b If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? ~~~~~~~~~~ 21 Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If "Yes," complete Schedule I, Parts I and II ~~~~~~~~~~~~~~ 22 23 24a b c d 25a b 26 27 28 a b c 29 30 31 32 33 34 35a b 36 37 38 Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If "Yes," complete Schedule I, Parts I and III ~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If "Yes," answer lines 24b through 24d and complete Schedule K. If "No", go to line 25a ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? ~~~~~~~~~~~ Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? ~~~~~~~~~~~ Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ~~~~~~~~~~~~~~~~ Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If "Yes," complete Schedule L, Part II ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions): A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV ~~~~~~~~~~~ A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV ~~ An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV~~~~~~~~~~~~~~~~~~~~~ Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M ~~~~~~~~~ Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I ~~~~~~~~~~~~~~~~~~~~~~~~ Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization have a controlled entity within the meaning of section 512(b)(13)? ~~~~~~~~~~~~~~~~~~ If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ~~~~~~~~~~~~~~~~~~~ Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI ~~~~~~~~ Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O ••••••••••••••••••••••••••••••• 632004 11-11-16 13291102 768059 146340000 Page 4 Yes 20a 20b No X 21 X 22 X 23 24a 24b X X 24c 24d 25a X 25b X 26 X 27 X 28a 28b X X 28c 29 X X 30 X 31 X 32 X 33 X 34 35a X X 35b 36 X 37 X X 38 Form 990 (2016) 4 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. Form 990 (2016) Part V Statements Regarding Other IRS Filings and Tax Compliance 45-1606079 Page 5 Check if Schedule O contains a response or note to any line in this Part V ••••••••••••••••••••••••••• Yes 6 1a Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable ~~~~~~~~~~~ 1a 0 b Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable ~~~~~~~~~~ 1b Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming c X (gambling) winnings to prize winners? ••••••••••••••••••••••••••••••••••••••••••• 1c 2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, 14 filed for the calendar year ending with or within the year covered by this return ~~~~~~~~~~ 2a b If at least one is reported on line 2a, did the organization file all required federal employment tax returns?~~~~~~~~~~ Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions) ~~~~~~~~~~~ 3a Did the organization have unrelated business gross income of $1,000 or more during the year? ~~~~~~~~~~~~~~ b If "Yes," has it filed a Form 990-T for this year? If "No," to line 3b, provide an explanation in Schedule O ~~~~~~~~~~ 4a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?~~~~~~~ b If "Yes," enter the name of the foreign country: J See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). 5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ~~~~~~~~~~~~ b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?~~~~~~~~~ c If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ~~~~~~~~~~~~~~~~~~~~~~~~ b If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 7 Organizations that may receive deductible contributions under section 170(c). a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? b If "Yes," did the organization notify the donor of the value of the goods or services provided? ~~~~~~~~~~~~~~~ c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? •••••••••••••••••••••••••••••••••••••••••••••••••••• d If "Yes," indicate the number of Forms 8282 filed during the year ~~~~~~~~~~~~~~~~ 7d e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? ~~~~~~~ f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ~~~~~~~~~ g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?~ h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? 8 Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ~~~~~~~~~~~~~~~~~~~ 9 Sponsoring organizations maintaining donor advised funds. a Did the sponsoring organization make any taxable distributions under section 4966? ~~~~~~~~~~~~~~~~~~~ b Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? ~~~~~~~~~~~~~ 10 Section 501(c)(7) organizations. Enter: a Initiation fees and capital contributions included on Part VIII, line 12 ~~~~~~~~~~~~~~~ 10a b Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities ~~~~~~ 10b 11 Section 501(c)(12) organizations. Enter: a Gross income from members or shareholders ~~~~~~~~~~~~~~~~~~~~~~~~~~ 11a b Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 11b 12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041? b If "Yes," enter the amount of tax-exempt interest received or accrued during the year •••••• 12b 13 Section 501(c)(29) qualified nonprofit health insurance issuers. a Is the organization licensed to issue qualified health plans in more than one state? ~~~~~~~~~~~~~~~~~~~~~ Note. See the instructions for additional information the organization must report on Schedule O. b Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ~~~~~~~~~~~~~~~~~~~~~~ 13b c Enter the amount of reserves on hand ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 13c 14a Did the organization receive any payments for indoor tanning services during the tax year? ~~~~~~~~~~~~~~~~ b If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O •••••••••• 632005 11-11-16 13291102 768059 146340000 2b 3a 3b 4a 5a 5b 5c 6a No X X X X X X 6b 7a 7b 7c 7e 7f 7g 7h X X X X 8 9a 9b 12a 13a X 14a 14b Form 990 (2016) 5 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. 45-1606079 Form 990 (2016) Page 6 Part VI Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions. Check if Schedule O contains a response or note to any line in this Part VI ••••••••••••••••••••••••••• Section A. Governing Body and Management 1a Enter the number of voting members of the governing body at the end of the tax year ~~~~~~ If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O. 1a Yes 5 4 1b b Enter the number of voting members included in line 1a, above, who are independent ~~~~~~ Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other 2 officer, director, trustee, or key employee? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 2 Did the organization delegate control over management duties customarily performed by or under the direct supervision 3 of officers, directors, or trustees, or key employees to a management company or other person? ~~~~~~~~~~~~~~ 3 Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ~~~~~ 4 4 Did the organization become aware during the year of a significant diversion of the organization's assets? ~~~~~~~~~ 5 5 Did the organization have members or stockholders? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 6 6 a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or 7 more members of the governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 7a b Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 7b Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: 8 a The governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ b Each committee with authority to act on behalf of the governing body? ~~~~~~~~~~~~~~~~~~~~~~~~~~ Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization's mailing address? If "Yes," provide the names and addresses in Schedule O ••••••••••••••••• Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.) 8a 8b X X X X X X X X X 9 Yes Section C. Disclosure 17 18 19 20 No X 9 10a Did the organization have local chapters, branches, or affiliates? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ b If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes? ~~~~~~~~~~~~~ 11a Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? b Describe in Schedule O the process, if any, used by the organization to review this Form 990. 12a Did the organization have a written conflict of interest policy? If "No," go to line 13 ~~~~~~~~~~~~~~~~~~~~ b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ~~~~~~ c Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 13 Did the organization have a written whistleblower policy? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 14 Did the organization have a written document retention and destruction policy? ~~~~~~~~~~~~~~~~~~~~~~ 15 Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? a The organization's CEO, Executive Director, or top management official ~~~~~~~~~~~~~~~~~~~~~~~~~~ b Other officers or key employees of the organization ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions). 16a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ b If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status with respect to such arrangements? •••••••••••••••••••••••••••••••••••• X 10a 10b 11a X 12a 12b X X 12c 13 14 X X X 15a 15b X X 16a No X X 16b List the states with which a copy of this Form 990 is required to be filed JWI Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990-T (Section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply. X Own website X Upon request Another's website Other (explain in Schedule O) Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year. State the name, address, and telephone number of the person who possesses the organization's books and records: WISCONSIN INSTITUTE FOR LAW & LIBERTY INC. - 414-727-9455 1139 E KNAPP STREET, MILWAUKEE, WI 53202-2828 632006 11-11-16 13291102 768059 146340000 Form 990 (2016) 6 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. 45-1606079 Form 990 (2016) Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Page 7 Check if Schedule O contains a response or note to any line in this Part VII ••••••••••••••••••••••••••• Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year. ¥ List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid. ¥ List all of the organization's current key employees, if any. See instructions for definition of "key employee." ¥ List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations. ¥ List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. ¥ List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest compensated employees; and former such persons. (1) RICHARD M. ESENBERG PRESIDENT AND TREASURER (2) JAMES T. BARRY III DIRECTOR (3) MICHAEL H. WHITE DIRECTOR (4) CHRISTOPHER WOLFE DIRECTOR (5) MICHAEL W. GREBE DIRECTOR (6) STACY A. STUECK SECRETARY 632007 11-11-16 13291102 768059 146340000 1.00 1.00 1.00 1.00 40.00 X X (F) Estimated amount of other compensation from the organization and related organizations 253,574. 0. 54,179. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. 80,000. 0. 22,212. X X Former Highest compensated employee Key employee Officer Institutional trustee 40.00 Individual trustee or director Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee. (A) (B) (C) (D) (E) Position Name and Title Average Reportable Reportable (do not check more than one hours per box, unless person is both an compensation compensation officer and a director/trustee) week from from related (list any the organizations hours for organization (W-2/1099-MISC) related (W-2/1099-MISC) organizations below line) Form 990 (2016) 7 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. 1b c d 2 Former Highest compensated employee Key employee Officer Institutional trustee Individual trustee or director 45-1606079 Page 8 Form 990 (2016) Part VII Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) (B) (C) (A) (D) (E) (F) Position Average Name and title Reportable Reportable Estimated (do not check more than one hours per box, unless person is both an compensation compensation amount of officer and a director/trustee) week from from related other (list any the organizations compensation hours for organization (W-2/1099-MISC) from the related (W-2/1099-MISC) organization organizations and related below organizations line) 333,574. 0. Sub-total ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 0. 0. Total from continuation sheets to Part VII, Section A ~~~~~~~~~~ 333,574. 0. Total (add lines 1b and 1c) •••••••••••••••••••••••• Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 76,391. 0. 76,391. 1 Yes 3 Did the organization list any former officer, director, or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 4 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual~~~~~~~~~~~~~ 5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person •••••••••••••••••••••••• Section B. Independent Contractors X 3 4 No X 5 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. (A) (B) (C) Name and business address Description of services Compensation NONE 2 Total number of independent contractors (including but not limited to those listed above) who received more than 0 $100,000 of compensation from the organization X Form 990 (2016) 632008 11-11-16 13291102 768059 146340000 8 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. Form 990 (2016) Part VIII Statement of Revenue 45-1606079 Page 9 Contributions, Gifts, Grants and Other Similar Amounts 1 a b c d e f Program Service Revenue Check if Schedule O contains a response or note to any line in this Part VIII ••••••••••••••••••••••••• (A) (B) (C) (D) Revenue excluded Related or Unrelated Total revenue from tax under exempt function business sections revenue revenue 512 - 514 2 1a 1b 1c 1d 1e 1f 9,690. 1,353,009. g h Total. Add lines 1a-1f ••••••••••••••••• 1,362,699. Business Code 544110 20,522. a STATUTORY FEES REIMBURSED CASE COST 544110 1,977. b c d e f All other program service revenue ~~~~~ 22,499. g Total. Add lines 2a-2f ••••••••••••••••• Investment income (including dividends, interest, and 1,017. other similar amounts)~~~~~~~~~~~~~~~~~ Income from investment of tax-exempt bond proceeds Royalties ••••••••••••••••••••••• (i) Real (ii) Personal a Gross rents ~~~~~~~ b Less: rental expenses ~~~ c Rental income or (loss) ~~ d Net rental income or (loss) •••••••••••••• a Gross amount from sales of (i) Securities (ii) Other assets other than inventory b Less: cost or other basis and sales expenses ~~~ c Gain or (loss) ~~~~~~~ d Net gain or (loss) ••••••••••••••••••• a Gross income from fundraising events (not 9,690. of including $ contributions reported on line 1c). See Part IV, line 18 ~~~~~~~~~~~~~ a 15,700. b Less: direct expenses~~~~~~~~~~ b 23,038. -7,338. c Net income or (loss) from fundraising events ••••• a Gross income from gaming activities. See Part IV, line 19 ~~~~~~~~~~~~~ a b Less: direct expenses ~~~~~~~~~ b c Net income or (loss) from gaming activities •••••• a Gross sales of inventory, less returns and allowances ~~~~~~~~~~~~~ a b Less: cost of goods sold ~~~~~~~~ b c Net income or (loss) from sales of inventory •••••• Miscellaneous Revenue Business Code a b c d All other revenue ~~~~~~~~~~~~~ e Total. Add lines 11a-11d ~~~~~~~~~~~~~~~ Total revenue. See instructions. ••••••••••••• 1,378,877. Noncash contributions included in lines 1a-1f: $ 3 4 5 6 7 Other Revenue Federated campaigns ~~~~~~ Membership dues ~~~~~~~~ Fundraising events ~~~~~~~~ Related organizations ~~~~~~ Government grants (contributions) All other contributions, gifts, grants, and similar amounts not included above ~~ 8 9 10 11 12 632009 11-11-16 13291102 768059 146340000 20,522. 1,977. 1,017. -7,338. 22,499. 0. -6,321. Form 990 (2016) 9 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. Form 990 (2016) Part IX Statement of Functional Expenses 45-1606079 Page 10 Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A). Check if Schedule O contains a response or note to any line in this Part IX •••••••••••••••••••••••••• (A) (B) (C) (D) Do not include amounts reported on lines 6b, Total expenses Program service Management and Fundraising 7b, 8b, 9b, and 10b of Part VIII. expenses general expenses expenses 1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ~ 2 3 4 5 6 7 8 Grants and other assistance to domestic individuals. See Part IV, line 22 ~~~~~~~ Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 ~~~ Benefits paid to or for members ~~~~~~~ Compensation of current officers, directors, trustees, and key employees ~~~~~~~~ Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ~~~ Other salaries and wages ~~~~~~~~~~ Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) 9 10 11 a b c d e f g Other employee benefits ~~~~~~~~~~ Payroll taxes ~~~~~~~~~~~~~~~~ Fees for services (non-employees): Management ~~~~~~~~~~~~~~~~ Legal ~~~~~~~~~~~~~~~~~~~~ Accounting ~~~~~~~~~~~~~~~~~ Lobbying ~~~~~~~~~~~~~~~~~~ Professional fundraising services. See Part IV, line 17 12 13 14 15 16 17 18 Advertising and promotion ~~~~~~~~~ Office expenses~~~~~~~~~~~~~~~ Information technology ~~~~~~~~~~~ Royalties ~~~~~~~~~~~~~~~~~~ 19 20 21 22 23 24 Investment management fees ~~~~~~~~ Other. (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Sch O.) Occupancy ~~~~~~~~~~~~~~~~~ Travel ~~~~~~~~~~~~~~~~~~~ Payments of travel or entertainment expenses for any federal, state, or local public officials Conferences, conventions, and meetings ~~ Interest ~~~~~~~~~~~~~~~~~~ Payments to affiliates ~~~~~~~~~~~~ Depreciation, depletion, and amortization ~~ Insurance ~~~~~~~~~~~~~~~~~ Other expenses. Itemize expenses not covered above. (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.) a PUBLIC OUTREACH b MEMBERSHIP AND DUES c SUBSCRIPTIONS AND REFER d CASE COSTS e All other expenses 25 Total functional expenses. Add lines 1 through 24e 26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here 409,965. 276,809. 575,716. 536,529. 54,124. 119,615. 65,816. 50,205. 112,702. 56,093. 1,150. 10,634. 102,380. X 30,776. 39,187. 744. 5,255. 3,919. 6,169. 4,468. 1,150. 10,634. 14,005. 14,005. 178,439. 243. 7,959. 2,796. 177,151. 40,609. 27,766. 36,548. 27,474. 7,992. 7,992. 7,473. 8,288. 23,161. 12,386. 10,437. 10,003. 11,321. 1,599,898. 2,633. 1,288. 243. 1,419. 2,796. 3,907. 2,187. 1,874. 292. 6,736. 5,192. 397. 3,096. 340. 23,161. 12,386. 10,437. 10,003. 2,525. 1,354,576. 8,796. 140,385. 104,937. if following SOP 98-2 (ASC 958-720) 632010 11-11-16 13291102 768059 146340000 Form 990 (2016) 10 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 Form 990 (2016) Part X WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. 45-1606079 Balance Sheet Page 11 Check if Schedule O contains a response or note to any line in this Part X ••••••••••••••••••••••••••••• (A) (B) Beginning of year End of year Cash - non-interest-bearing ~~~~~~~~~~~~~~~~~~~~~~~~~ Savings and temporary cash investments ~~~~~~~~~~~~~~~~~~ Pledges and grants receivable, net ~~~~~~~~~~~~~~~~~~~~~ Accounts receivable, net ~~~~~~~~~~~~~~~~~~~~~~~~~~ Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instr). Complete Part II of Sch L ~~ 7 Notes and loans receivable, net ~~~~~~~~~~~~~~~~~~~~~~~ 8 Inventories for sale or use ~~~~~~~~~~~~~~~~~~~~~~~~~~ 9 Prepaid expenses and deferred charges ~~~~~~~~~~~~~~~~~~ 10 a Land, buildings, and equipment: cost or other 37,710. basis. Complete Part VI of Schedule D ~~~ 10a 11,381. b Less: accumulated depreciation ~~~~~~ 10b 11 Investments - publicly traded securities ~~~~~~~~~~~~~~~~~~~ 12 Investments - other securities. See Part IV, line 11 ~~~~~~~~~~~~~~ 13 Investments - program-related. See Part IV, line 11 ~~~~~~~~~~~~~ 14 Intangible assets ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 15 Other assets. See Part IV, line 11 ~~~~~~~~~~~~~~~~~~~~~~ 16 Total assets. Add lines 1 through 15 (must equal line 34) •••••••••• 17 Accounts payable and accrued expenses ~~~~~~~~~~~~~~~~~~ 18 Grants payable ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 19 Deferred revenue ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 20 Tax-exempt bond liabilities ~~~~~~~~~~~~~~~~~~~~~~~~~ 21 Escrow or custodial account liability. Complete Part IV of Schedule D ~~~~ 22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons. Complete Part II of Schedule L ~~~~~~~~~~~~~~~~~~~~~~~ Liabilities Assets 1 2 3 4 5 23 24 25 Net Assets or Fund Balances 26 27 28 29 30 31 32 33 34 Secured mortgages and notes payable to unrelated third parties ~~~~~~ Unsecured notes and loans payable to unrelated third parties ~~~~~~~~ Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Total liabilities. Add lines 17 through 25 •••••••••••••••••• X and Organizations that follow SFAS 117 (ASC 958), check here complete lines 27 through 29, and lines 33 and 34. Unrestricted net assets ~~~~~~~~~~~~~~~~~~~~~~~~~~~ Temporarily restricted net assets ~~~~~~~~~~~~~~~~~~~~~~ Permanently restricted net assets ~~~~~~~~~~~~~~~~~~~~~ Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34. Capital stock or trust principal, or current funds ~~~~~~~~~~~~~~~ Paid-in or capital surplus, or land, building, or equipment fund ~~~~~~~~ Retained earnings, endowment, accumulated income, or other funds ~~~~ Total net assets or fund balances ~~~~~~~~~~~~~~~~~~~~~~ Total liabilities and net assets/fund balances •••••••••••••••• 632011 11-11-16 13291102 768059 146340000 2,012,887. 1,320,797. 1 2 3 4 2,087,927. 912,730. 5 19,037. 15,762. 3,368,483. 7,500. 188,838. 6 7 8 9 10c 11 12 13 14 15 16 17 18 19 20 21 16,664. 26,329. 3,043,650. 3,688. 88,838. 22 23 24 196,338. 1,190,122. 1,982,023. 3,172,145. 3,368,483. 25 26 27 28 29 30 31 32 33 34 92,526. 1,209,783. 1,741,341. 2,951,124. 3,043,650. Form 990 (2016) 11 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. Form 990 (2016) Part XI Reconciliation of Net Assets Check if Schedule O contains a response or note to any line in this Part XI 1 2 3 4 5 6 7 8 9 10 Page 12 ••••••••••••••••••••••••••• Total revenue (must equal Part VIII, column (A), line 12) ~~~~~~~~~~~~~~~~~~~~~~~~~~ Total expenses (must equal Part IX, column (A), line 25) ~~~~~~~~~~~~~~~~~~~~~~~~~~ Revenue less expenses. Subtract line 2 from line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ~~~~~~~~~~ Net unrealized gains (losses) on investments ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Donated services and use of facilities ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Investment expenses ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Prior period adjustments ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Other changes in net assets or fund balances (explain in Schedule O) ~~~~~~~~~~~~~~~~~~~ Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B)) ••••••••••••••••••••••••••••••••••••••••••••••• Part XII Financial Statements and Reporting 45-1606079 1 2 3 4 5 6 7 8 9 10 1,378,877. 1,599,898. -221,021. 3,172,145. 0. 2,951,124. Check if Schedule O contains a response or note to any line in this Part XII ••••••••••••••••••••••••••• Yes X 1 2a b c 3a b Accounting method used to prepare the Form 990: Cash Accrual Other If the organization changed its method of accounting from a prior year or checked "Other," explain in Schedule O. Were the organization's financial statements compiled or reviewed by an independent accountant? ~~~~~~~~~~~~ If "Yes," check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both: Separate basis Consolidated basis Both consolidated and separate basis Were the organization's financial statements audited by an independent accountant? ~~~~~~~~~~~~~~~~~~~ If "Yes," check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both: X Separate basis Consolidated basis Both consolidated and separate basis If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?~~~~~~~~~~~~~~~ If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O. As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits •••••••••••••••• 632012 11-11-16 13291102 768059 146340000 X 2a 2b No X 2c X 3a X 3b Form 990 (2016) 12 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 SCHEDULE A (Form 990 or 990-EZ) Department of the Treasury Internal Revenue Service Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust. Attach to Form 990 or Form 990-EZ. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990. OMB No. 1545-0047 2016 Open to Public Inspection WISCONSIN INSTITUTE FOR LAW & Employer identification number LIBERTY, INC. 45-1606079 Reason for Public Charity Status (All organizations must complete this part.) See instructions. Name of the organization Part I Public Charity Status and Public Support The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.) 1 A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i). 2 A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990 or 990-EZ).) 3 A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii). A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, 4 city, and state: An organization operated for the benefit of a college or university owned or operated by a governmental unit described in 5 section 170(b)(1)(A)(iv). (Complete Part II.) 6 7 8 9 10 11 12 a b c d e f g X A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v). An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.) A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.) An agricultural research organization described in section 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or university: An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.) An organization organized and operated exclusively to test for public safety. See section 509(a)(4). An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box in lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g. Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B. Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C. Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E. Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V. Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization. Enter the number of supported organizations ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Provide the following information about the supported organization(s). (i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1-10 above (see instructions)) (iv) Is the organization listed in your governing document? Yes Total LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. 13291102 768059 146340000 No (v) Amount of monetary (vi) Amount of other support (see instructions) support (see instructions) 632021 09-21-16 Schedule A (Form 990 or 990-EZ) 2016 13 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 WISCONSIN INSTITUTE FOR LAW & 45-1606079 Schedule A (Form 990 or 990-EZ) 2016 LIBERTY, INC. Part II Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) Page 2 (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.) Section A. Public Support Calendar year (or fiscal year beginning in) 1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ~~ (a) 2012 (b) 2013 (c) 2014 (d) 2015 (e) 2016 (f) Total 653,128. 906,928. 1462199. 2973108. 1368137. 7363500. 2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ~~~~ 3 The value of services or facilities furnished by a governmental unit to the organization without charge ~ 4 Total. Add lines 1 through 3 ~~~ 5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ~~~~~~~~~~~~ 653,128. 906,928. 1462199. 2973108. 1368137. 7363500. 5811687. 1551813. 6 Public support. Subtract line 5 from line 4. Section B. Total Support Calendar year (or fiscal year beginning in) (a) 2012 (b) 2013 (c) 2014 (d) 2015 (e) 2016 (f) Total 653,128. 906,928. 1462199. 2973108. 1368137. 7363500. 7 Amounts from line 4 ~~~~~~~ 8 Gross income from interest, dividends, payments received on securities loans, rents, royalties 247. 204. 410. 683. 1,017. 2,561. and income from similar sources ~ 9 Net income from unrelated business activities, whether or not the business is regularly carried on ~ 10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ~~~~ 7366061. 11 Total support. Add lines 7 through 10 241,166. 12 Gross receipts from related activities, etc. (see instructions) ~~~~~~~~~~~~~~~~~~~~~~~ 12 13 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ••••••••••••••••••••••••••••••••••••••••••••• Section C. Computation of Public Support Percentage 21.07 % 14 Public support percentage for 2016 (line 6, column (f) divided by line 11, column (f)) ~~~~~~~~~~~~ 14 16.38 % 15 15 Public support percentage from 2015 Schedule A, Part II, line 14 ~~~~~~~~~~~~~~~~~~~~~ 16a 33 1/3% support test - 2016. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ b 33 1/3% support test - 2015. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 17a 10% -facts-and-circumstances test - 2016. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ~~~~~~~~~~~~~~~ X b 10% -facts-and-circumstances test - 2015. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ~~~~~~~~ 18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions ••• Schedule A (Form 990 or 990-EZ) 2016 632022 09-21-16 13291102 768059 146340000 14 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 WISCONSIN INSTITUTE FOR LAW & Schedule A (Form 990 or 990-EZ) 2016 LIBERTY, INC. Part III Support Schedule for Organizations Described in Section 509(a)(2) 45-1606079 Page 3 (Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.) Section A. Public Support Calendar year (or fiscal year beginning in) (a) 2012 (b) 2013 (c) 2014 (d) 2015 (e) 2016 (f) Total (a) 2012 (b) 2013 (c) 2014 (d) 2015 (e) 2016 (f) Total 1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ~~ 2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose 3 Gross receipts from activities that are not an unrelated trade or business under section 513 ~~~~~ 4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ~~~~ 5 The value of services or facilities furnished by a governmental unit to the organization without charge ~ 6 Total. Add lines 1 through 5 ~~~ 7 a Amounts included on lines 1, 2, and 3 received from disqualified persons b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year ~~~~~~ c Add lines 7a and 7b ~~~~~~~ 8 Public support. (Subtract line 7c from line 6.) Section B. Total Support Calendar year (or fiscal year beginning in) 9 Amounts from line 6 ~~~~~~~ 10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources ~ b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975 ~~~~ c Add lines 10a and 10b ~~~~~~ 11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on ~~~~~~~ 12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ~~~~ 13 Total support. (Add lines 9, 10c, 11, and 12.) 14 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here •••••••••••••••••••••••••••••••••••••••••••••••••••• Section C. Computation of Public Support Percentage 15 Public support percentage for 2016 (line 8, column (f) divided by line 13, column (f)) ~~~~~~~~~~~~ 16 Public support percentage from 2015 Schedule A, Part III, line 15 •••••••••••••••••••• Section D. Computation of Investment Income Percentage 15 16 % % 17 Investment income percentage for 2016 (line 10c, column (f) divided by line 13, column (f)) ~~~~~~~~ 17 % 18 Investment income percentage from 2015 Schedule A, Part III, line 17 ~~~~~~~~~~~~~~~~~~ 18 % 19 a 33 1/3% support tests - 2016. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ~~~~~~~~~~ b 33 1/3% support tests - 2015. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3%, and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization~~~~ 20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions •••••••• 632023 09-21-16 Schedule A (Form 990 or 990-EZ) 2016 13291102 768059 146340000 15 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 WISCONSIN INSTITUTE FOR LAW & Schedule A (Form 990 or 990-EZ) 2016 LIBERTY, INC. Part IV Supporting Organizations 45-1606079 Page 4 (Complete only if you checked a box in line 12 on Part I. If you checked 12a of Part I, complete Sections A and B. If you checked 12b of Part I, complete Sections A and C. If you checked 12c of Part I, complete Sections A, D, and E. If you checked 12d of Part I, complete Sections A and D, and complete Part V.) Section A. All Supporting Organizations Yes 1 Are all of the organization's supported organizations listed by name in the organization's governing documents? If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. No 1 Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2). 3a Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer (b) and (c) below. 3a b Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination. 3b 2 c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use. 4a Was any supported organization not organized in the United States ("foreign supported organization")? If "Yes," and if you checked 12a or 12b in Part I, answer (b) and (c) below. b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If "Yes," describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations. c Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If "Yes," explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes. 5a Did the organization add, substitute, or remove any supported organizations during the tax year? If "Yes," answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document). b Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document? c Substitutions only. Was the substitution the result of an event beyond the organization's control? 6 Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization's supported organizations? If "Yes," provide detail in Part VI. 7 8 Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If "Yes," complete Part I of Schedule L (Form 990 or 990-EZ). Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If "Yes," complete Part I of Schedule L (Form 990 or 990-EZ). 9a Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If "Yes," provide detail in Part VI. b Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If "Yes," provide detail in Part VI. c Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If "Yes," provide detail in Part VI. 10a Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If "Yes," answer 10b below. b Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings.) 632024 09-21-16 13291102 768059 146340000 2 3c 4a 4b 4c 5a 5b 5c 6 7 8 9a 9b 9c 10a 10b Schedule A (Form 990 or 990-EZ) 2016 16 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 WISCONSIN INSTITUTE FOR LAW & Schedule A (Form 990 or 990-EZ) 2016 LIBERTY, INC. Part IV Supporting Organizations (continued) 11 Has the organization accepted a gift or contribution from any of the following persons? a A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization? b A family member of a person described in (a) above? c A 35% controlled entity of a person described in (a) or (b) above? If "Yes" to a, b, or c, provide detail in Part VI. Section B. Type I Supporting Organizations 45-1606079 Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization's directors or trustees at all times during the tax year? If "No," describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization's activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year. 1 2 Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If "Yes," explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the supporting organization. 2 1 Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees of each of the organization's supported organization(s)? If "No," describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s). Section D. All Type III Supporting Organizations 1 2 3 Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization's tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization's governing documents in effect on the date of notification, to the extent not previously provided? Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s). By reason of the relationship described in (2), did the organization's supported organizations have a significant voice in the organization's investment policies and in directing the use of the organization's income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization's supported organizations played in this regard. Section E. Type III Functionally Integrated Supporting Organizations Yes No Yes No Yes No Yes No 11a 11b 11c 1 Section C. Type II Supporting Organizations Page 5 1 1 2 3 1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year(see instructions). a The organization satisfied the Activities Test. Complete line 2 below. b The organization is the parent of each of its supported organizations. Complete line 3 below. c The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions). 2 Activities Test. Answer (a) and (b) below. Yes a Did substantially all of the organization's activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities. 2a b Did the activities described in (a) constitute activities that, but for the organization's involvement, one or more of the organization's supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization's position that its supported organization(s) would have engaged in these activities but for the organization's involvement. 3 Parent of Supported Organizations. Answer (a) and (b) below. No 2b a Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part VI. 3a b Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each of its supported organizations? If "Yes," describe in Part VI the role played by the organization in this regard. 3b 632025 09-21-16 Schedule A (Form 990 or 990-EZ) 2016 13291102 768059 146340000 17 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 WISCONSIN INSTITUTE FOR LAW & Schedule A (Form 990 or 990-EZ) 2016 LIBERTY, INC. Part V Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations 45-1606079 Page 6 Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI.) See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E. (B) Current Year Section A - Adjusted Net Income (A) Prior Year (optional) 1 1 2 3 4 5 6 7 8 Net short-term capital gain Recoveries of prior-year distributions Other gross income (see instructions) Add lines 1 through 3 Depreciation and depletion Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) Other expenses (see instructions) Adjusted Net Income (subtract lines 5, 6, and 7 from line 4) 1 2 3 4 5 6 7 8 (A) Prior Year Section B - Minimum Asset Amount 1 a b c d e 2 3 4 5 6 7 8 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): Average monthly value of securities Average monthly cash balances Fair market value of other non-exempt-use assets Total (add lines 1a, 1b, and 1c) Discount claimed for blockage or other factors (explain in detail in Part VI): Acquisition indebtedness applicable to non-exempt-use assets Subtract line 2 from line 1d Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions) Net value of non-exempt-use assets (subtract line 4 from line 3) Multiply line 5 by .035 Recoveries of prior-year distributions Minimum Asset Amount (add line 7 to line 6) Section C - Distributable Amount 1 2 3 4 5 6 7 (B) Current Year (optional) 1a 1b 1c 1d 2 3 4 5 6 7 8 Current Year Adjusted net income for prior year (from Section A, line 8, Column A) 1 Enter 85% of line 1 2 Minimum asset amount for prior year (from Section B, line 8, Column A) 3 Enter greater of line 2 or line 3 4 Income tax imposed in prior year 5 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6 Check here if the current year is the organization's first as a non-functionally integrated Type III supporting organization (see instructions). Schedule A (Form 990 or 990-EZ) 2016 632026 09-21-16 13291102 768059 146340000 18 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 WISCONSIN INSTITUTE FOR LAW & 45-1606079 Schedule A (Form 990 or 990-EZ) 2016 LIBERTY, INC. Part V Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued) Section D - Distributions 1 Amounts paid to supported organizations to accomplish exempt purposes 2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity 3 Administrative expenses paid to accomplish exempt purposes of supported organizations 4 Amounts paid to acquire exempt-use assets 5 Qualified set-aside amounts (prior IRS approval required) 6 Other distributions (describe in Part VI). See instructions 7 Total annual distributions. Add lines 1 through 6 8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions 9 Distributable amount for 2016 from Section C, line 6 10 Line 8 amount divided by Line 9 amount (i) Excess Distributions Section E - Distribution Allocations (see instructions) 1 2 3 a b c d e f g h i j 4 Page 7 Current Year (ii) Underdistributions Pre-2016 (iii) Distributable Amount for 2016 Distributable amount for 2016 from Section C, line 6 Underdistributions, if any, for years prior to 2016 (reasonable cause required- explain in Part VI). See instructions Excess distributions carryover, if any, to 2016: From 2013 From 2014 From 2015 Total of lines 3a through e Applied to underdistributions of prior years Applied to 2016 distributable amount Carryover from 2011 not applied (see instructions) Remainder. Subtract lines 3g, 3h, and 3i from 3f. Distributions for 2016 from Section D, line 7: $ a Applied to underdistributions of prior years b Applied to 2016 distributable amount c Remainder. Subtract lines 4a and 4b from 4 5 Remaining underdistributions for years prior to 2016, if any. Subtract lines 3g and 4a from line 2. For result greater than zero, explain in Part VI. See instructions 6 Remaining underdistributions for 2016. Subtract lines 3h and 4b from line 1. For result greater than zero, explain in Part VI. See instructions 7 Excess distributions carryover to 2017. Add lines 3j and 4c 8 Breakdown of line 7: a b Excess from 2013 c Excess from 2014 d Excess from 2015 e Excess from 2016 Schedule A (Form 990 or 990-EZ) 2016 632027 09-21-16 13291102 768059 146340000 19 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 WISCONSIN INSTITUTE FOR LAW & 45-1606079 Schedule A (Form 990 or 990-EZ) 2016 LIBERTY, INC. Part VI Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Page 8 Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a, and 3b; Part V, line 1; Part V, Section B, line 1e; Part V, Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.) PART II, SECTION C, LINE 17A, FACTS AND CIRCUMSTANCES TEST: WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. IS A PUBLICLY SUPPORTED ORGANIZATION BASED ON THE FOLLOWING FACTS AND CIRCUMSTANCES: 1. PERCENTAGE OF FINANCIAL SUPPORT: FOR THE CALENDAR YEAR ENDED 2016, OUR PUBLIC SUPPORT PERCENTAGE WAS 21.07%, WHICH WAS SIGNIFICANTLY OVER THE 10% THRESHOLD. IN ADDITION, THE PERCENTAGE HAS INCREASED OVER THE FIVE YEAR PERIOD. TO THE EXTENT THAT OUR CURRENT LEVEL OF PUBLIC SUPPORT IS NOT HIGHER, IT IS BECAUSE THE SUPPORT OF LARGE - AND UNRELATED - PUBLIC FOUNDATIONS HAS INCREASED AS OUR SUPPORT FROM SMALLER DONORS HAS INCREASED. 2. SOURCES OF SUPPORT: OVER THE COURSE OF OUR ORGANIZATION'S HISTORY, OUR SOURCES OF SUPPORT HAVE CONTINUED TO INCREASE. WE BEGAN WITH ONE SEED DONOR IN 2011 AND HAVE NOW GROWN OUR SUPPORT BASE TO OVER 400 DONORS THAT INCLUDE BOTH PRIVATE FOUNDATION AND INDIVIDUALS. DURING 2016, WE HIRED A FULL-TIME DEVELOPMENT DIRECTOR THAT WILL ALLOW OUR FUNDRAISING TO EXPAND NATIONALLY IN ORDER TO INCREASE OUR DONOR BASE. 3. REPRESENTATIVE GOVERNING BODY: OUR BOARD OF DIRECTORS IS COMPOSED OF A DIVERSE GROUP WHO WELL REPRESENT THE PUBLIC THAT WE SERVE. THEY INCLUDE JAMES T. BARRY, III, CHAIRMAN OF THE BOARD OF DIRECTORS. HE SERVES AS THE PRESIDENT OF THE BARRY COMPANY, A COMMERCIAL REAL ESTATE FIRM IN MILWAUKEE, WISCONSIN. CHRISTOPHER WOLFE, IS PROFESSOR OF POLITICS AT THE UNIVERSITY OF DALLAS AND EMERITUS PROFESSOR OF POLITICAL SCIENCE AT MARQUETTE UNIVERSITY. MICHAEL WHITE IS THE OWNER AND CHAIRMAN OF THE BOARD OF RITE HITE HOLDING COMPANY, A WORLD LEADER IN THE MANUFACTURE AND SALE OF LOADING DOCK EQUIPMENT, INDUSTRIAL DOORS, SAFETY BARRIERS AND HIGH-VOLUME, LOW-SPEED INDUSTRIAL FANS. RICHARD ESENBERG, FOUNDER, 632028 09-21-16 13291102 768059 146340000 Schedule A (Form 990 or 990-EZ) 2016 20 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 WISCONSIN INSTITUTE FOR LAW & 45-1606079 Schedule A (Form 990 or 990-EZ) 2016 LIBERTY, INC. Part VI Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Page 8 Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a, and 3b; Part V, line 1; Part V, Section B, line 1e; Part V, Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.) PRESIDENT, AND GENERAL COUNSEL OF WILL. MICHAEL GREBE, FORMER PRESIDENT AND CHIEF EXECUTIVE OFFICER AT THE LYNDE AND HARRY BRADLEY FOUNDATION INC. SINCE 2002, RECENTLY RETIRED IN JULY, 2016. HE WAS ADDED TO OUR BOARD IN SEPTEMBER OF 2016. 4. AVAILABILITY OF PUBLIC SERVICE; PUBLIC PARTICIPATION IN PROGRAM OR POLICIES: THE PUBLIC. OUR MISSION IS TO PROVIDE LEGAL AND POLICY SERVICES AND EDUCATE WE PROVIDE ALL OF OUR SERVICES - LITIGATION, LEGAL ADVICE, POLICY INFORMATION, AND EDUCATION - AT NO COST TO OUR CLIENTS. WE REGULARLY PUBLISH ITEMS THAT ARE USED BY LEGISLATORS, EDUCATORS, INSTITUTIONS AND THE GENERAL PUBLIC. 632028 09-21-16 13291102 768059 146340000 Schedule A (Form 990 or 990-EZ) 2016 21 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 SCHEDULE C (Form 990 or 990-EZ) Department of the Treasury Internal Revenue Service Political Campaign and Lobbying Activities For Organizations Exempt From Income Tax Under section 501(c) and section 527 J Complete if the organization is described below. J Attach to Form 990 or Form 990-EZ. Information about Schedule C (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990. OMB No. 1545-0047 2016 Open to Public Inspection If the organization answered "Yes," on Form 990, Part IV, line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then ¥ Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C. ¥ Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B. ¥ Section 527 organizations: Complete Part I-A only. If the organization answered "Yes," on Form 990, Part IV, line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then ¥ Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B. ¥ Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A. If the organization answered "Yes," on Form 990, Part IV, line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then ¥ Section 501(c)(4), (5), or (6) organizations: Complete Part III. WISCONSIN INSTITUTE Name of organization Part I-A FOR LAW & Employer identification number LIBERTY, INC. 45-1606079 Complete if the organization is exempt under section 501(c) or is a section 527 organization. 1 Provide a description of the organization's direct and indirect political campaign activities in Part IV. 2 Political campaign activity expenditures ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ J $ 3 Volunteer hours for political campaign activities ~~~~~~~~~~~~~~~~~~~~~~~~~~~~[[[~ Part I-B Complete if the organization is exempt under section 501(c)(3). 1 Enter the amount of any excise tax incurred by the organization under section 4955 ~~~~~~~~~~~~~ J $ 2 Enter the amount of any excise tax incurred by organization managers under section 4955 ~~~~~~~~~~ J $ 3 If the organization incurred a section 4955 tax, did it file Form 4720 for this year? ~~~~~~~~~~~~~~~~~~~ 4a Was a correction made? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ b If "Yes," describe in Part IV. Yes Yes No No Part I-C Complete if the organization is exempt under section 501(c), except section 501(c)(3). Enter the amount directly expended by the filing organization for section 527 exempt function activities ~~~~ J $ 1 2 Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ J $ 3 Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ J $ 4 Did the filing organization file Form 1120-POL for this year? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Yes No 5 Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing organization made payments. For each organization listed, enter the amount paid from the filing organization's funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV. (a) Name (b) Address (c) EIN For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. (d) Amount paid from (e) Amount of political contributions received and filing organization's promptly and directly funds. If none, enter -0-. delivered to a separate political organization. If none, enter -0-. Schedule C (Form 990 or 990-EZ) 2016 LHA 632041 11-10-16 13291102 768059 146340000 28 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 WISCONSIN INSTITUTE FOR LAW & 45-1606079 Page 2 Schedule C (Form 990 or 990-EZ) 2016 LIBERTY, INC. Part II-A Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)). J A Check if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, B Check J expenses, and share of excess lobbying expenditures). if the filing organization checked box A and "limited control" provisions apply. (a) Filing organization's totals Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.) 1a b c d e f Total lobbying expenditures to influence public opinion (grass roots lobbying) ~~~~~~~~~~ Total lobbying expenditures to influence a legislative body (direct lobbying) ~~~~~~~~~~~ Total lobbying expenditures (add lines 1a and 1b) ~~~~~~~~~~~~~~~~~~~~~~~~ Other exempt purpose expenditures ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Total exempt purpose expenditures (add lines 1c and 1d) ~~~~~~~~~~~~~~~~~~~~ Lobbying nontaxable amount. Enter the amount from the following table in both columns. If the amount on line 1e, column (a) or (b) is: The lobbying nontaxable amount is: Not over $500,000 Over $500,000 but not over $1,000,000 Over $1,000,000 but not over $1,500,000 Over $1,500,000 but not over $17,000,000 Over $17,000,000 g h i j (b) Affiliated group totals 20% of the amount on line 1e. $100,000 plus 15% of the excess over $500,000. $175,000 plus 10% of the excess over $1,000,000. $225,000 plus 5% of the excess over $1,500,000. $1,000,000. Grassroots nontaxable amount (enter 25% of line 1f) ~~~~~~~~~~~~~~~~~~~~~~ Subtract line 1g from line 1a. If zero or less, enter -0- ~~~~~~~~~~~~~~~~~~~~~~ Subtract line 1f from line 1c. If zero or less, enter -0- ~~~~~~~~~~~~~~~~~~~~~~~ If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? •••••••••••••••••••••••••••••••••••••• Yes 4-Year Averaging Period Under section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.) No Lobbying Expenditures During 4-Year Averaging Period Calendar year (or fiscal year beginning in) (a) 2013 (b) 2014 (c) 2015 (d) 2016 (e) Total 2 a Lobbying nontaxable amount b Lobbying ceiling amount (150% of line 2a, column(e)) c Total lobbying expenditures d Grassroots nontaxable amount e Grassroots ceiling amount (150% of line 2d, column (e)) f Grassroots lobbying expenditures Schedule C (Form 990 or 990-EZ) 2016 632042 11-10-16 13291102 768059 146340000 29 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 WISCONSIN INSTITUTE FOR LAW & 45-1606079 Schedule C (Form 990 or 990-EZ) 2016 LIBERTY, INC. Part II-B Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)). For each "Yes," response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity. 1 a b c d e f g h i j 2a b c d During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of: Volunteers? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ~ Media advertisements? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Mailings to members, legislators, or the public? ~~~~~~~~~~~~~~~~~~~~~~~~~ Publications, or published or broadcast statements? ~~~~~~~~~~~~~~~~~~~~~~ Grants to other organizations for lobbying purposes? ~~~~~~~~~~~~~~~~~~~~~~ Direct contact with legislators, their staffs, government officials, or a legislative body? ~~~~~~ Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ~~~~ Other activities? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Total. Add lines 1c through 1i ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? ~~~~ If "Yes," enter the amount of any tax incurred under section 4912 ~~~~~~~~~~~~~~~~ If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ~~~ If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? •••••• (a) Yes X X (b) No Amount X X X X X 500. X X 500. X Part III-A Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6). Yes 1 2 3 Page 3 Were substantially all (90% or more) dues received nondeductible by members? ~~~~~~~~~~~~~~~~~ Did the organization make only in-house lobbying expenditures of $2,000 or less? ~~~~~~~~~~~~~~~~ Did the organization agree to carry over lobbying and political campaign activity expenditures from the prior year? No 1 2 3 Part III-B Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No," OR (b) Part III-A, line 3, is answered "Yes." Dues, assessments and similar amounts from members ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid). a Current year ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ b Carryover from last year ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ c Total ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 3 Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues ~~~~~~~~ 4 If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 5 Taxable amount of lobbying and political expenditures (see instructions) ••••••••••••••••••••• 1 2 Part IV 1 2a 2b 2c 3 Supplemental Information 4 5 Provide the descriptions required for Part I-A, line 1; Part I-B, line 4; Part I-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions); and Part II-B, line 1. Also, complete this part for any additional information. PART II-B, LINE 1, LOBBYING ACTIVITIES: WE PROVIDED ADVICE TO CERTAIN GROUPS REGARDING THEIR LEGISLATIVE AGENDA. WE PREPARED MODEL LEGISLATION REGARDING COERCIVE FEDERAL GRANTS AND SPENT A SHORT PERIOD OF TIME (PROBABLY LESS THAN ONE HOUR) DISCUSSING THIS WITH LEGISLATIVE STAFF. WE ESTIMATE THAT THE TIME SPENT ON THESE ACTIVITIES WAS LESS THAN 50 HOURS. Schedule C (Form 990 or 990-EZ) 2016 632043 11-10-16 13291102 768059 146340000 30 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 SCHEDULE D (Form 990) OMB No. 1545-0047 Supplemental Financial Statements 2016 Complete if the organization answered "Yes" on Form 990, Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. Open to Public Attach to Form 990. Department of the Treasury Inspection Internal Revenue Service Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990. WISCONSIN INSTITUTE FOR LAW & Name of the organization Employer identification number Part I LIBERTY, INC. 45-1606079 Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.Complete if the organization answered "Yes" on Form 990, Part IV, line 6. (a) Donor advised funds (b) Funds and other accounts Total number at end of year ~~~~~~~~~~~~~~~ Aggregate value of contributions to (during year) ~~~~ Aggregate value of grants from (during year) ~~~~~~ Aggregate value at end of year ~~~~~~~~~~~~~ Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization's property, subject to the organization's exclusive legal control? ~~~~~~~~~~~~~~~~~~ 6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? •••••••••••••••••••••••••••••••••••••••••••• Part II Conservation Easements. Complete if the organization answered "Yes" on Form 990, Part IV, line 7. 1 2 3 4 5 Yes No Yes No 1 Purpose(s) of conservation easements held by the organization (check all that apply). Preservation of land for public use (e.g., recreation or education) Preservation of a historically important land area Protection of natural habitat Preservation of a certified historic structure Preservation of open space 2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last Held at the End of the Tax Year day of the tax year. Total number of conservation easements ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 2a Total acreage restricted by conservation easements ~~~~~~~~~~~~~~~~~~~~~~~~~~ 2b Number of conservation easements on a certified historic structure included in (a) ~~~~~~~~~~~~ 2c Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 2d Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year Number of states where property subject to conservation easement is located Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ~~~~~~~~~~~~~~~~~~~~~~~~~ Yes No Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year a b c d 3 4 5 6 7 8 9 Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year $ Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Yes In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for conservation easements. Part III No Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete if the organization answered "Yes" on Form 990, Part IV, line 8. 1a If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items. b If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items: (i) Revenue included on Form 990, Part VIII, line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~ $ (ii) Assets included in Form 990, Part X ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ $ 2 If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under SFAS 116 (ASC 958) relating to these items: a Revenue included on Form 990, Part VIII, line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ $ b Assets included in Form 990, Part X ••••••••••••••••••••••••••••••••••• $ LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule D (Form 990) 2016 632051 08-29-16 13291102 768059 146340000 31 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. 45-1606079 Page 2 Schedule D (Form 990) 2016 Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets(continued) Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply): a Public exhibition d Loan or exchange programs b Scholarly research e Other c Preservation for future generations 4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII. 5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets to be sold to raise funds rather than to be maintained as part of the organization's collection? •••••••••••• Yes No Part IV Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. 3 1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included on Form 990, Part X? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ b If "Yes," explain the arrangement in Part XIII and complete the following table: Yes No Amount Beginning balance ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1c Additions during the year ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1d Distributions during the year ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1e Ending balance ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 1f Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ~~~~~ Yes If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided on Part XIII ••••••••••••• Part V Endowment Funds. Complete if the organization answered "Yes" on Form 990, Part IV, line 10. c d e f 2a b (a) Current year 1a b c d e f g 2 a b c 3a b 4 (b) Prior year (c) Two years back (d) Three years back Beginning of year balance ~~~~~~~ Contributions ~~~~~~~~~~~~~~ Net investment earnings, gains, and losses Grants or scholarships ~~~~~~~~~ Other expenditures for facilities and programs ~~~~~~~~~~~~~ Administrative expenses ~~~~~~~~ End of year balance ~~~~~~~~~~ Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as: Board designated or quasi-endowment % Permanent endowment % Temporarily restricted endowment % The percentages on lines 2a, 2b, and 2c should equal 100%. Are there endowment funds not in the possession of the organization that are held and administered for the organization by: (i) unrelated organizations ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ (ii) related organizations ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If "Yes" on line 3a(ii), are the related organizations listed as required on Schedule R? ~~~~~~~~~~~~~~~~~~~~ Describe in Part XIII the intended uses of the organization's endowment funds. Part VI No (e) Four years back Yes No 3a(i) 3a(ii) 3b Land, Buildings, and Equipment. Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10. Description of property (a) Cost or other basis (investment) (b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value 1a Land ~~~~~~~~~~~~~~~~~~~~ b Buildings ~~~~~~~~~~~~~~~~~~ c Leasehold improvements ~~~~~~~~~~ 37,710. 11,381. 26,329. d Equipment ~~~~~~~~~~~~~~~~~ e Other •••••••••••••••••••• 26,329. Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10c.) ••••••••••••• Schedule D (Form 990) 2016 632052 08-29-16 13291102 768059 146340000 32 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. Schedule D (Form 990) 2016 Part VII Investments - Other Securities. 45-1606079 Page 3 Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12. (a) Description of security or category (including name of security) (b) Book value (c) Method of valuation: Cost or end-of-year market value (1) Financial derivatives ~~~~~~~~~~~~~~~ (2) Closely-held equity interests ~~~~~~~~~~~ (3) Other (A) (B) (C) (D) (E) (F) (G) (H) Total. (Col. (b) must equal Form 990, Part X, col. (B) line 12.) Part VIII Investments - Program Related. Complete if the organization answered "Yes" on Form 990, Part IV, line 11c. See Form 990, Part X, line 13. (a) Description of investment (b) Book value (c) Method of valuation: Cost or end-of-year market value (1) (2) (3) (4) (5) (6) (7) (8) (9) Total. (Col. (b) must equal Form 990, Part X, col. (B) line 13.) Part IX Other Assets. Complete if the organization answered "Yes" on Form 990, Part IV, line 11d. See Form 990, Part X, line 15. (a) Description (b) Book value (1) (2) (3) (4) (5) (6) (7) (8) (9) Total. (Column (b) must equal Form 990, Part X, col. (B) line 15.) •••••••••••••••••••••••••••• Part X 1. Other Liabilities. Complete if the organization answered "Yes" on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25. (a) Description of liability (b) Book value (1) Federal income taxes (2) (3) (4) (5) (6) (7) (8) (9) Total. (Column (b) must equal Form 990, Part X, col. (B) line 25.) ••••• 2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII X Schedule D (Form 990) 2016 632053 08-29-16 13291102 768059 146340000 33 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. 45-1606079 Schedule D (Form 990) 2016 Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered "Yes" on Form 990, Part IV, line 12a. 1 2 a b c d e 3 4 a b c 5 Total revenue, gains, and other support per audited financial statements ~~~~~~~~~~~~~~~~~~~ Amounts included on line 1 but not on Form 990, Part VIII, line 12: Net unrealized gains (losses) on investments ~~~~~~~~~~~~~~~~~~ 2a Donated services and use of facilities ~~~~~~~~~~~~~~~~~~~~~~ 2b Recoveries of prior year grants ~~~~~~~~~~~~~~~~~~~~~~~~~ 2c Other (Describe in Part XIII.) ~~~~~~~~~~~~~~~~~~~~~~~~~~ 2d Add lines 2a through 2d ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Subtract line 2e from line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Amounts included on Form 990, Part VIII, line 12, but not on line 1: Investment expenses not included on Form 990, Part VIII, line 7b ~~~~~~~~ 4a Other (Describe in Part XIII.) ~~~~~~~~~~~~~~~~~~~~~~~~~~ 4b Add lines 4a and 4b ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ••••••••••••••••• Page 4 1 1,378,877. 2e 3 0. 1,378,877. 0. 1,378,877. Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. 4c 5 Complete if the organization answered "Yes" on Form 990, Part IV, line 12a. 1 2 a b c d e 3 4 a b c 5 Total expenses and losses per audited financial statements ~~~~~~~~~~~~~~~~~~~~~~~~~~ Amounts included on line 1 but not on Form 990, Part IX, line 25: Donated services and use of facilities ~~~~~~~~~~~~~~~~~~~~~~ 2a Prior year adjustments ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 2b Other losses ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 2c Other (Describe in Part XIII.) ~~~~~~~~~~~~~~~~~~~~~~~~~~ 2d Add lines 2a through 2d ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Subtract line 2e from line 1 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Amounts included on Form 990, Part IX, line 25, but not on line 1: Investment expenses not included on Form 990, Part VIII, line 7b ~~~~~~~~ 4a Other (Describe in Part XIII.) ~~~~~~~~~~~~~~~~~~~~~~~~~~ 4b Add lines 4a and 4b ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) •••••••••••••••• Part XIII Supplemental Information. 1 1,599,898. 2e 3 0. 1,599,898. 4c 5 0. 1,599,898. Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information. PART X, LINE 2: WISCONSIN INSTITUTE FOR LAW & LIBERTY DID NOT HAVE UNRECOGNIZED TAX BENEFITS AS OF DECEMBER 31, 2016 AND 2015 AND DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT 12 MONTHS. THE ORGANIZATION WOULD RECOGNIZE ANY INTEREST AND PENALTIES ASSOCIATED WITH THE ORGANIZATION'S TAX POSITIONS AS A COMPONENT OF UNRELATED BUSINESS INCOME TAX EXPENSE ON THE STATEMENT OF ACTIVITIES. AS OF DECEMBER 31, 2016 AND 2015, THE ORGANIZATION HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. 632054 08-29-16 13291102 768059 146340000 Schedule D (Form 990) 2016 34 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. Schedule D (Form 990) 2016 Part XIII Supplemental Information (continued) 45-1606079 Page 5 Schedule D (Form 990) 2016 632055 08-29-16 13291102 768059 146340000 35 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 SCHEDULE G (Form 990 or 990-EZ) Supplemental Information Regarding Fundraising or Gaming Activities OMB No. 1545-0047 2016 Complete if the organization answered "Yes" on Form 990, Part IV, line 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. Department of the Treasury Open to Public Attach to Form 990 or Form 990-EZ. Internal Revenue Service Inspection www.irs.gov/form990. Information about Schedule G (Form 990 or 990-EZ) and its instructions is at Name of the organization WISCONSIN INSTITUTE FOR LAW & Employer identification number LIBERTY, INC. Part I 45-1606079 Fundraising Activities. Complete if the organization answered "Yes" on Form 990, Part IV, line 17. Form 990-EZ filers are not required to complete this part. 1 Indicate whether the organization raised funds through any of the following activities. Check all that apply. a Mail solicitations e Solicitation of non-government grants b Internet and email solicitations f Solicitation of government grants c Phone solicitations g Special fundraising events d In-person solicitations 2 a Did the organization have a written or oral agreement with any individual (including officers, directors, trustees, or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services? Yes b If "Yes," list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is to be compensated at least $5,000 by the organization. (i) Name and address of individual or entity (fundraiser) (ii) Activity (iii) Did fundraiser have custody or control of contributions? Yes (v) Amount paid (iv) Gross receipts to (or retained by) fundraiser from activity listed in col. (i) No (vi) Amount paid to (or retained by) organization No Total •••••••••••••••••••••••••••••••••••••• 3 List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing. LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. 632081 09-12-16 13291102 768059 146340000 Schedule G (Form 990 or 990-EZ) 2016 36 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 45-1606079 Page 2 Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 Schedule G (Form 990 or 990-EZ) 2016 Direct Expenses Revenue Part II WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000. (a) Event #1 (b) Event #2 (c) Other events (d) Total events 5TH NONE (add col. (a) through ANNIVERSARY col. (c)) (event type) (event type) (total number) 1 Gross receipts ~~~~~~~~~~~~~~ 25,390. 25,390. 2 Less: Contributions ~~~~~~~~~~~ 9,690. 9,690. 3 Gross income (line 1 minus line 2) •••• 15,700. 15,700. 4 Cash prizes ~~~~~~~~~~~~~~~ 5 Noncash prizes ~~~~~~~~~~~~~ 6 Rent/facility costs ~~~~~~~~~~~~ 7 Food and beverages 16,799. 16,799. 8 9 10 11 Part ~~~~~~~~~~ Entertainment ~~~~~~~~~~~~~~ 6,239. Other direct expenses ~~~~~~~~~~ Direct expense summary. Add lines 4 through 9 in column (d) ~~~~~~~~~~~~~~~~~~~~~~~~ Net income summary. Subtract line 10 from line 3, column (d) •••••••••••••••••••••••• III Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than 6,239. 23,038. -7,338. Direct Expenses Revenue $15,000 on Form 990-EZ, line 6a. (b) Pull tabs/instant bingo/progressive bingo (a) Bingo (d) Total gaming (add col. (a) through col. (c)) (c) Other gaming 1 Gross revenue •••••••••••••• 2 Cash prizes ~~~~~~~~~~~~~~~ 3 Noncash prizes ~~~~~~~~~~~~~ 4 Rent/facility costs ~~~~~~~~~~~~ 5 Other direct expenses •••••••••• 6 Volunteer labor ~~~~~~~~~~~~~ 7 Direct expense summary. Add lines 2 through 5 in column (d) ~~~~~~~~~~~~~~~~~~~~~~~~ 8 Net gaming income summary. Subtract line 7 from line 1, column (d) ••••••••••••••••••••• Yes No % Yes No % Yes No % 9 Enter the state(s) in which the organization conducts gaming activities: a Is the organization licensed to conduct gaming activities in each of these states? ~~~~~~~~~~~~~~~~~~~~ b If "No," explain: 10a Were any of the organization's gaming licenses revoked, suspended, or terminated during the tax year?~~~~~~~~~ b If "Yes," explain: 632082 09-12-16 13291102 768059 146340000 Yes No Yes No Schedule G (Form 990 or 990-EZ) 2016 37 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. 45-1606079 Page 3 Schedule G (Form 990 or 990-EZ) 2016 11 Does the organization conduct gaming activities with nonmembers?~~~~~~~~~~~~~~~~~~~~~~~~~~~ Yes No 12 Is the organization a grantor, beneficiary or trustee of a trust, or a member of a partnership or other entity formed to administer charitable gaming? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Yes No 13 Indicate the percentage of gaming activity conducted in: a The organization's facility ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 13a % b An outside facility ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 13b % 14 Enter the name and address of the person who prepares the organization's gaming/special events books and records: Name Address 15a Does the organization have a contract with a third party from whom the organization receives gaming revenue? ~~~~~~ b If "Yes," enter the amount of gaming revenue received by the organization $ of gaming revenue retained by the third party $ c If "Yes," enter name and address of the third party: Yes No and the amount Name Address 16 Gaming manager information: Name Gaming manager compensation $ Description of services provided Director/officer Employee Independent contractor 17 Mandatory distributions: a Is the organization required under state law to make charitable distributions from the gaming proceeds to Yes No retain the state gaming license? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ b Enter the amount of distributions required under state law to be distributed to other exempt organizations or spent in the organization's own exempt activities during the tax year $ Part IV Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions 632083 09-12-16 13291102 768059 146340000 Schedule G (Form 990 or 990-EZ) 2016 38 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. Schedule G (Form 990 or 990-EZ) Part IV Supplemental Information (continued) 632084 04-01-16 13291102 768059 146340000 45-1606079 Page 4 Schedule G (Form 990 or 990-EZ) 39 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 SCHEDULE J (Form 990) Department of the Treasury Internal Revenue Service Name of the organization Part I Compensation Information OMB No. 1545-0047 2016 For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees Complete if the organization answered "Yes" on Form 990, Part IV, line 23. Open to Public Attach to Form 990. Inspection Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990. WISCONSIN INSTITUTE FOR LAW & Employer identification number LIBERTY, INC. Questions Regarding Compensation 45-1606079 Yes No 1a Check the appropriate box(es) if the organization provided any of the following to or for a person listed on Form 990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items. First-class or charter travel Housing allowance or residence for personal use Travel for companions Payments for business use of personal residence Tax indemnification and gross-up payments Health or social club dues or initiation fees Discretionary spending account Personal services (such as, maid, chauffeur, chef) b If any of the boxes on line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain ~~~~~~~~~~~ 2 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors, trustees, and officers, including the CEO/Executive Director, regarding the items checked on line 1a? ~~~~~~~~~~~~ 3 1b 2 Indicate which, if any, of the following the filing organization used to establish the compensation of the organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III. Compensation committee Written employment contract Independent compensation consultant Compensation survey or study X Approval by the board or compensation committee Form 990 of other organizations During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization: a Receive a severance payment or change-of-control payment? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ b Participate in, or receive payment from, a supplemental nonqualified retirement plan? ~~~~~~~~~~~~~~~~~~~~ c Participate in, or receive payment from, an equity-based compensation arrangement?~~~~~~~~~~~~~~~~~~~~ If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III. 4 4a 4b 4c X X X Only section 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9. For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the revenues of: X 5a a The organization? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ X 5b b Any related organization? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If "Yes" on line 5a or 5b, describe in Part III. 6 For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the net earnings of: X 6a a The organization? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ X 6b b Any related organization? ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ If "Yes" on line 6a or 6b, describe in Part III. 7 For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed payments X 7 not described on lines 5 and 6? If "Yes," describe in Part III ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 8 Were any amounts reported on Form 990, Part VII, paid or accrued pursuant to a contract that was subject to the X 8 initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe in Part III ~~~~~~~~~~~ 9 If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in 9 Regulations section 53.4958-6(c)? ••••••••••••••••••••••••••••••••••••••••••••• LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule J (Form 990) 2016 5 632111 09-09-16 13291102 768059 146340000 40 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. 45-1606079 Schedule J (Form 990) 2016 Part II Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed. Page 2 For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the instructions, on row (ii). Do not list any individuals that aren't listed on Form 990, Part VII. Note: The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual. (B) Breakdown of W-2 and/or 1099-MISC compensation (i) Base compensation (A) Name and Title (1) RICHARD M. ESENBERG PRESIDENT AND TREASURER 632112 09-09-16 (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) 253,574. 0. (ii) Bonus & incentive compensation (iii) Other reportable compensation 0. 0. 0. 0. 41 (C) Retirement and other deferred compensation 25,200. 0. (D) Nontaxable benefits 28,979. 0. (E) Total of columns (B)(i)-(D) 307,753. 0. (F) Compensation in column (B) reported as deferred on prior Form 990 0. 0. Schedule J (Form 990) 2016 Schedule J (Form 990) 2016 Part III Supplemental Information WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. 45-1606079 Page 3 Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information. Schedule J (Form 990) 2016 632113 09-09-16 42 SCHEDULE O (Form 990 or 990-EZ) Department of the Treasury Internal Revenue Service Name of the organization Supplemental Information to Form 990 or 990-EZ Complete to provide information for responses to specific questions on Form 990 or 990-EZ or to provide any additional information. Attach to Form 990 or 990-EZ. Information about Schedule O (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990. WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. OMB No. 1545-0047 2016 Open to Public Inspection Employer identification number 45-1606079 FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: LIBERTY, AND A ROBUST CIVIL SOCIETY. FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: WE HAVE ASSISTED MANY INDIVIDUALS AND ORGANIZATIONS WITH OPEN RECORDS REQUESTS. SUCH ASSISTANCE INCLUDES HELP DRAFTING REQUESTS, WRITING THREATENING LETTERS TO RECALCITRANT GOVERNMENT ENTITIES, AND PROVIDING ADVICE FOR WHAT DOCUMENTS TO REQUEST AND HOW TO REQUEST THEM. DEPUTY COUNSEL TOM KAMENICK BECAME A MEMBER OF THE WISCONSIN FREEDOM OF INFORMATION COUNCIL, AND PARTICIPATED IN THE COUNCIL'S SUNSHINE WEEK PANEL EVENT FOR THE MILWAUKEE PRESS CLUB. OCCUPATIONAL LICENSING: LIKE MANY OTHER STATES, WISCONSIN HAS SEVERELY RESTRICTED THE RIGHTS OF PERSONS TO ENTER CERTAIN TYPES OF PROFESSIONS AND START CERTAIN TYPES OF BUSINESSES. IN A SOCIETY CONCERNED WITH INCOME INEQUALITY, THIS IS A SIGNIFICANT BARRIER TO OPPORTUNITY. WE ARE WORKING WITH LIKE-MINDED GROUPS TO EXPLORE LEGAL AND POLICY APPROACHES TO THESE RESTRICTIONS. WE AUTHORED "FENCING OUT OPPORTUNITY" IN NOVEMBER 2016. THE STUDY EXPLORED THE COSTS OF OCCUPATIONAL LICENSING IN WISCONSIN AND HOW IT HAS GROWN IN THE LAST 20 YEARS. SOCIAL MEDIA: WE HAVE EXPANDED OUR SOCIAL MEDIA REACH WITH A GROWING TWITTER FOLLOWING AND A YOUTUBE CHANNEL. WE CONTINUE TO MAKE USE OF OUR WEBSITE'S BLOG AND OUR FACEBOOK PAGE. OUR ATTORNEYS HAVE BLOGGED ON LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. 632211 08-25-16 13291102 768059 146340000 Schedule O (Form 990 or 990-EZ) (2016) 43 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 Schedule O (Form 990 or 990-EZ) (2016) Name of the organization WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. Page 2 Employer identification number 45-1606079 VARIOUS TOPICS, INCLUDING OPEN RECORDS, SCHOOL CHOICE, EMINENT DOMAIN, EDUCATION POLICY, AND ECONOMIC LIBERTY. WE HAVE ADDED LINKS TO THOSE POSTS ON OUR FACEBOOK AND TWITTER ACCOUNTS, AS WELL AS USING THEM TO SHARE POSTS FROM LIKEMINDED INSTITUTIONS SUCH AS RIGHT WISCONSIN, THE GOLDWATER INSTITUTE AND THE INSTITUTE FOR JUSTICE. MEDIA & LEGISLATIVE APPEARANCES: MOST OF OUR ATTORNEYS, AND ESPECIALLY SO FOR OUR GENERAL COUNSEL, RICK ESENBERG, HAVE MADE MEDIA APPEARANCES TO DISCUSS TOPICS AS BROAD RANGING AS OUR LAWSUITS, RIGHT TO WORK, ACT 10, AND PROPOSED LOCAL ORDINANCES. THOSE APPEARANCES HAVE RANGED FROM LOCAL RADIO STATIONS AND NEWSPAPER ARTICLES TO STATEWIDE AND EVEN NATIONWIDE PROGRAMS. WE ARE FEATURED IN, AND CONTRIBUTE TO, OUTLETS SUCH AS THE WALL STREET JOURNAL, WASHINGTON POST, USA TODAY, US NEWS AND WORLD REPORT, PBS NEWS HOUR, WASHINGTON EXAMINER AND NATIONAL REVIEW ONLINE. STATE BOARD APPOINTMENTS: THREE OF OUR ATTORNEYS HAVE BEEN APPOINTED BY GOVERNOR SCOTT WALKER TO SERVE ON STATE BOARDS. CJ SZAFIR WAS APPOINTED TO THE WISCONSIN COUNCIL ON MENTAL HEALTH, WHICH ADVISES THE GOVERNOR, THE LEGISLATURE AND THE DEPARTMENT OF HEALTH SERVICES ON THE ALLOCATION OF MENTAL HEALTH BLOCK GRANT FUNDS. TOM KAMENICK WAS APPOINTED TO SERVE ON THE WISCONSIN COUNCIL ON LIBRARY AND NETWORK DEVELOPMENT, WHICH ADVISES THE SUPERINTENDENT, THE GOVERNOR, AND THE LEGISLATURE ON ISSUES RELATED TO THE 3,600+ LIBRARIES ACROSS THE STATE. BRIAN MCGRATH SERVES ON THE WISCONSIN REAL ESTATE EXAMINING BOARD, AND WAS APPOINTED TO THE NEW BERLIN TOURISM COMMISSION. 632212 08-25-16 13291102 768059 146340000 Schedule O (Form 990 or 990-EZ) (2016) 44 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 Schedule O (Form 990 or 990-EZ) (2016) Name of the organization WISCONSIN Page 2 Employer identification number INSTITUTE FOR LAW & LIBERTY, INC. 45-1606079 MARQUETTE INTERNSHIPS, VOLUNTEER OPPORTUNITIES: WE HAVE BEEN APPROVED TO BE PART OF MARQUETTE LAW SCHOOL'S INTERNSHIP PROGRAM, WHEREBY STUDENTS EARN CREDITS FOR WORKING AS INTERNS IN NONPROFIT ORGANIZATIONS AND GOVERNMENT AGENCIES. WE ALSO HAVE ATTORNEYS, LAW STUDENTS, AND UNDERGRADUATE STUDENTS VOLUNTEER THEIR TIME TO HELP ON VARIOUS PROJECTS. CASES LITIGATED IN 2016 INCLUDE: MACHINISTS LOCAL LODGE 1061 V. WALKER: UNIONS PREDICTABLY FILED A LAWSUIT IN DANE COUNTY CHALLENGING WISCONSIN'S NEW RIGHT TO WORK LAW WITHIN DAYS OF ITS PASSAGE. WE PARTNERED AGAIN WITH THE NATIONAL RIGHT TO WORK LEGAL DEFENSE FOUNDATION TO DEFEND THE LAW BY FILING AN AMICUS BRIEF IN THE CIRCUIT COURT. THE COURT PERMITTED US TO ARGUE DURING THE HEARING, BUT RULED AGAINST US, DECLARING RIGHT TO WORK UNCONSTITUTIONAL. THAT JUDGE REFUSED TO STAY HIS RULING, BUT THE COURT OF APPEALS ACTED QUICKLY TO HALT IT AFTER THE STATE FILED A MOTION FOR AN EMERGENCY STAY AND WE FILED A SUPPORTING AMICUS BRIEF. THE CASE IS NOW ON APPEAL, AND WE HAVE AGAIN FILED AN AMICUS BRIEF SUPPORTING THE LAW. KRIST OIL V. BRANCEL: WISCONSIN LAW (KNOWN COMMONLY AS THE MINIMUM MARKUP LAW) FORBIDS MANUFACTURERS, WHOLESALERS, AND RETAILERS, WITH FEW EXCEPTIONS, FROM SELLING GOODS BEFORE SOME ARBITRARILY-DESIGNATED MEASURE OF "COSTS". WHAT'S MORE, FOR ALCOHOL, TOBACCO, AND GASOLINE, THE LAW ACTUALLY REQUIRES THEIR SALE AT A PERCENTAGE MARKED UP OVER "COST". THESE LAWS ARE BASED ON DISCREDITED ECONOMIC THEORIES CLAIMING THAT PROTECTING 632212 08-25-16 13291102 768059 146340000 Schedule O (Form 990 or 990-EZ) (2016) 45 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 Schedule O (Form 990 or 990-EZ) (2016) Name of the organization WISCONSIN Page 2 Employer identification number INSTITUTE FOR LAW & LIBERTY, INC. 45-1606079 MERCHANTS FROM COMPETITION BENEFITS CONSUMERS. IN FACT, GUARANTEEING A PROFIT TO BUSINESSES ACTIVELY HARMS NOT ONLY CONSUMERS BUT THE ENTIRE MARKETPLACE. IN THE FACE OF LEGISLATIVE INACTION, WE FILED A LAWSUIT CHALLENGING THOSE LAWS. MILWAUKEE POLICE ASSOCIATION V. CITY OF MILWAUKEE: THE WISCONSIN LEGISLATURE PASSED A LAW BANNING MUNICIPALITIES AND SCHOOL DISTRICTS FROM PROHIBITING THEIR EMPLOYEES FROM LIVING OUTSIDE OF THEIR BORDERS. WHEN MILWAUKEE REFUSED TO ABIDE BY THE NEW LAW, IT WAS SUED BY ITS POLICE AND FIRE UNIONS. WILL FILED AN AMICUS BRIEF URGING THE SUPREME COURT TO TAKE THE CASE. THE COURT GRANTED THE PETITION, AND WILL FILED AN AMICUS BRIEF ON THE MERITS AS WELL. THE SUPREME COURT REVERSED THE COURT OF APPEALS, RULING THAT MILWAUKEE COULD NO LONGER ENFORCE ITS RESIDENCY REQUIREMENT. VOTERS WITH FACTS V. EAU CLAIRE: EAU CLAIRE IS USING TIF DISTRICTS TO HAND MILLIONS OF DOLLARS TO A PRIVATE DEVELOPER IN ORDER TO BUILD A NEW PERFORMING ARTS CENTER AND OTHER BUILDINGS IN ITS HISTORIC DOWNTOWN DISTRICT. BUT CITIES ARE FIRST SUPPOSED TO MAKE SURE THAT (1) THE AREA IS TRULY BLIGHTED, AND (2) DEVELOPMENT WOULDN'T HAPPEN IN THE AREA WITHOUT THE TIF DISTRICT. IN EAU CLAIRE, NEITHER OF THOSE TWO THINGS HAPPENED - THE GOVERNMENT OFFICIALS MERELY REACHED THOSE CONCLUSIONS WITHOUT ACTUALLY SEEING ANY EVIDENCE THAT THEY WERE TRUE. ON BEHALF OF VOTERS WITH FACTS, A GROUP OPPOSED TO THE PROJECT, AND DOZENS OF LOCAL PROPERTY TAXPAYERS, WE SUED TO CHALLENGE THE DISTRICT. THE CASE IS PENDING IN THE COURT OF APPEALS. 632212 08-25-16 13291102 768059 146340000 Schedule O (Form 990 or 990-EZ) (2016) 46 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 Schedule O (Form 990 or 990-EZ) (2016) Name of the organization WISCONSIN Page 2 Employer identification number INSTITUTE FOR LAW & LIBERTY, INC. 45-1606079 MCADAMS V. MARQUETTE: JOHN MCADAMS IS A CONSERVATIVE PROFESSOR AT MARQUETTE UNIVERSITY, TEACHING POLITICAL SCIENCE. MARQUETTE HAS INDEFINITELY SUSPENDED HIM FOR BLOGGING ABOUT A GRADUATE INSTRUCTOR WHO TOLD AN UNDERGRADUATE HE COULD NOT EXPRESS HIS DISAPPROVAL OF GAY MARRIAGE IN HER CLASS. ON MCADAMS' BEHALF, WE SUED MARQUETTE, ALLEGING THAT IT BREACHED ITS EMPLOYMENT CONTRACT IN NUMEROUS WAYS. THE CASE IS SOON TO BE APPEALED. HIGHLAND MEMORIAL V. WISCONSIN: WISCONSIN HAS AN ARCANE LAW PROHIBITING CEMETERY OWNERS FROM HAVING ANY OWNERSHIP INTEREST IN A FUNERAL HOME. THE LAW EVEN PROHIBITS MERELY HAVING A FUNERAL HOME ON CEMETERY GROUNDS, EVEN IF IT WERE OWNED AND MANAGED BY A WHOLLY-SEPARATE COMPANY. THE LAW DATES FROM THE 1930S, AND WAS ENACTED AT THE URGING OF THE FUNERAL HOME LOBBY, WHO WERE FACING A NEW THREAT OF PRIVATELY-OWNED CEMETERIES OPENING FUNERAL HOMES TO INCREASE THEIR ATTRACTIVENESS TO POTENTIAL CUSTOMERS. THE LAW SERVES NO PURPOSE OTHER THAN TO PROTECT FUNERAL HOMES FROM COMPETITION. MOST OTHER STATES PERMIT SUCH "COMBINATION" FIRMS, WHICH OFFER CONSUMERS MORE CHOICES AND HELP KEEP PRICES DOWN. ON BEHALF OF HIGHLAND MEMORIAL PARK, WE SUED TO HAVE THIS IRRATIONAL LAW STRUCK DOWN. THE CIRCUIT COURT RULED AGAINST US, AND WE HAVE APPEALED. MILEWSKI V. TOWN OF DOVER: THE RIGHT OF CITIZENS TO REFUSE TO CONSENT TO A GOVERNMENTAL SEARCH OF THEIR OWN HOME IS A FUNDAMENTAL TENET OF THE FOURTH AMENDMENT. A COROLLARY TO THAT TENET IS THAT THE GOVERNMENT MAY NOT PUNISH YOU FOR REFUSING TO CONSENT TO A SEARCH. YET WISCONSIN LAW PERMITS MUNICIPALITIES TO DEMAND ENTRY INTO YOUR HOME IN ORDER TO INSPECT IT 632212 08-25-16 13291102 768059 146340000 Schedule O (Form 990 or 990-EZ) (2016) 47 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 Schedule O (Form 990 or 990-EZ) (2016) Name of the organization WISCONSIN Page 2 Employer identification number INSTITUTE FOR LAW & LIBERTY, INC. 45-1606079 FOR TAX ASSESSMENT PURPOSES, AND IF YOU REFUSE, YOU FOREVER LOSE THE ABILITY TO APPEAL YOUR ASSESSMENT. WE FILED A LAWSUIT CHALLENGING BOTH THE CONSTITUTIONALITY OF THE LAW BANNING APPEALS AND THE APPRAISER'S UNFAIR ASSESSMENT, TAKING THE CASE TO THE WISCONSIN SUPREME COURT, WHERE IT IS CURRENTLY PENDING. FORM 990, PAGE 2, LINE 4A, DESCRIPTION OF PROGRAM SERVICE: GERHARD V. GREEN BAY: FEES SOUGHT AND RECOVERED IN 2016: $18,768 WE REPRESENTED A COUPLE IN GREEN BAY WHOSE BEAUTIFUL NATURAL LANDSCAPED YARD WAS DESTROYED BY THE CITY WITHOUT PROPER NOTICE AFTER A NEIGHBOR COMPLAINED THAT IT WAS "UNSIGHTLY," A VAGUE TERM THAT PURPORTEDLY ALLOWS LOCAL GOVERNMENT OFFICIALS TO ENTER PRIVATE LAND AND DESTROY PRIVATE PROPERTY. WHEN THE CITY REFUSED TO EVEN NEGOTIATE THE GERHARDS' CLAIM, WE SUED IN FEDERAL COURT. AFTER DISCOVERY, THE CITY AGREED TO PAY THE GERHARDS DAMAGES AND ATTORNEY FEES IN SETTLEMENT. RESOLVED CASES: KITTLE V. JEFFERSON COUNTY SHERIFF'S DEPARTMENT: LITIGATED IN 2015. FEES SOUGHT AND RECOVERED IN 2016: $1,754 ALL AROUND WISCONSIN OVER THE PAST COUPLE YEARS, MANY (BUT NOT ALL) POLICE AND SHERIFF'S DEPARTMENTS HAVE STARTED REDACTING BASIC INFORMATION FROM CITATIONS AND REPORTS, THE INFORMATION PEOPLE WANT TO KNOW MOST - THE IDENTITY OF THE MISCREANT ABOUT WHOM THE REPORT OR CITATION WAS WRITTEN. WHY? BECAUSE THAT INFORMATION IS USUALLY EITHER OBTAINED FROM OR VERIFIED BY THE DOT DRIVERS' DATABASE, AND THEY THINK THEY WILL GET IN TROUBLE IF THEY SHARE THAT INFORMATION. 632212 08-25-16 13291102 768059 146340000 BUT THAT Schedule O (Form 990 or 990-EZ) (2016) 48 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 Schedule O (Form 990 or 990-EZ) (2016) Name of the organization WISCONSIN Page 2 Employer identification number INSTITUTE FOR LAW & LIBERTY, INC. POLICY IS AN OVERREACTION TO A 45-1606079 SEVENTH CIRCUIT CASE THAT HELD A VILLAGE IN ILLINOIS HAD "DISCLOSED" IDENTIFYING INFORMATION IN VIOLATION OF THE DRIVER'S PRIVACY PROTECTION ACT, A LAW ENACTED IN THE 90'S TO PREVENT DMV'S FROM SELLING DRIVER INFORMATION AND STALKERS FROM LEARNING WHERE TARGETS LIVED THROUGH MOTOR VEHICLE RECORDS. BUT THAT CASE WAS NOT AN OPEN RECORDS REQUEST CASE, AND THE COURT DID NOT CONSIDER ANY OF THE 14 EXCEPTIONS THAT PERMIT THE GOVERNMENT TO DISCLOSE SUCH INFORMATION. ONE EXCEPTION IS IN CARRYING OUT ANY DUTY IMPOSED BY LAW, AND RESPONDING TO OPEN RECORDS REQUESTS IS A DUTY IMPOSED BY LAW; THEREFORE, THE DPPA SHOULD NOT REQUIRE REDACTION OF RECORDS. ON BEHALF OF A REPORTER AT WISCONSIN REPORTER, M.D. KITTLE, WE BROUGHT A LAWSUIT AGAINST THE JEFFERSON COUNTY SHERIFF'S DEPARTMENT FOR REDACTING RECORDS AND CLAIMING THE DPPA REQUIRES IT. THE CASE SETTLED WHEN THE SHERIFF'S DEPARTMENT AGREED TO TURN OVER UNREDACTED RECORDS AND PAY WILL'S ATTORNEY FEES. FORM 990, PART III, LINE 4B, PROGRAM SERVICE ACCOMPLISHMENTS: WISCONSIN HAS A STATE LAW THAT PERMITS STUDENTS TO OPEN ENROLL OUT OF THEIR "RESIDENT" SCHOOL DISTRICT AND ATTEND ANOTHER PUBLIC SCHOOL. OUR INVESTIGATIONS HAVE DISCOVERED THAT SPECIAL NEEDS STUDENTS WITH DISABILITIES SUFFER SEVERE DISCRIMINATION IN THIS PROGRAM ON BOTH ENDS. FIRST, THE NON-RESIDENT DISTRICT CAN CREATE A "TWO-TRACK" SYSTEM WHERE THEY AGREE TO TAKE "REGULAR" STUDENTS THROUGH OPEN ENROLLMENT BUT REFUSE TO TAKE ANY STUDENTS WITH DISABILITIES. THE AMERICANS WITH DISABILITIES ACT DOES NOT PERMIT THIS SORT OF DISCRIMINATION, AND WILL 632212 08-25-16 13291102 768059 146340000 Schedule O (Form 990 or 990-EZ) (2016) 49 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 Schedule O (Form 990 or 990-EZ) (2016) Name of the organization WISCONSIN Page 2 Employer identification number INSTITUTE FOR LAW & LIBERTY, INC. 45-1606079 HAS FILED A LAWSUIT ON BEHALF OF SEVERAL FAMILIES WHOSE CHILDREN WERE DENIED OPEN ENROLLMENT BECAUSE THEY ARE DISABLED. ST. AUGUSTINE SCHOOL V. FRIESS LAKE SCHOOL DISTRICT: ST. AUGUSTINE SCHOOL IS AN INDEPENDENT RELIGIOUS SCHOOL THAT ALIGNS ITS TEACHINGS TO THE CATHOLIC FAITH. DESPITE THE MILWAUKEE ARCHDIOCESE CONFIRMING IN WRITING TO THE DEPARTMENT OF PUBLIC INSTRUCTION THAT ST. AUGUSTINE IS NOT AFFILIATED WITH THE ARCHDIOCESE, THE DPI INSISTS ON CLASSIFYING ST. AUGUSTINE AS A "CATHOLIC" SCHOOL. BASED UPON THIS CLASSIFICATION, SUPERINTENDENT EVERS AND FRIESS LAKE DENIED ST. AUGUSTINE THE TRANSPORTATION ATTENDANCE AREA IT IS ENTITLED TO UNDER STATE LAW. IN TURN, THIS DENIES TRANSPORTATION RIGHTS TO THREE CHILDREN WHO LIVE IN THE FRIESS LAKE SCHOOL DISTRICT AND ATTEND ST. AUGUSTINE. WILL FILED A LAWSUIT AGAINST SUPERINTENDENT OF PUBLIC INSTRUCTION TONY EVERS AND FRIESS LAKE SCHOOL DISTRICT FOR UNCONSTITUTIONALLY TRYING TO DECIDE WHO OR WHAT IS "CATHOLIC." KRUEGER V. APPLETON AREA SCHOOL DISTRICT: THE APPLETON AREA SCHOOL DISTRICT CREATED A COMMITTEE TO REVIEW THE BOOK LIST FOR ITS 9TH GRADE ENGLISH CLASSES, BUT REFUSED TO ALLOW THE PUBLIC TO ATTEND THE COMMITTEE'S MEETINGS. WE FILED A LAWSUIT ALLEGING THAT THE DISTRICT'S ACTIONS VIOLATED THE OPEN MEETINGS LAW. WE TOOK THE CASE ALL THE WAY TO THE WISCONSIN SUPREME COURT, AND ARE AWAITING A RULING. DUNCAN V. NEVADA: NEVADA HAS BEEN ON THE FOREFRONT OF EDUCATION REFORM, BECOMING ONE OF THE FIRST STATES TO IMPLEMENT "EDUCATIONAL SAVINGS ACCOUNT" - TAX-FREE 632212 08-25-16 13291102 768059 146340000 Schedule O (Form 990 or 990-EZ) (2016) 50 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 Schedule O (Form 990 or 990-EZ) (2016) Name of the organization WISCONSIN Page 2 Employer identification number INSTITUTE FOR LAW & LIBERTY, INC. 45-1606079 FUNDS THAT PARENTS CAN USE TO PAY FOR PRIMARY AND SECONDARY EDUCATIONAL SERVICES FROM A VARIETY OF PROVIDERS. PUBLIC TEACHER UNION SUPPORTERS FILED SUIT TO CHALLENGE THE ESAS, AND WILL FILED AN AMICUS BRIEF IN SUPPORT OF THE LAW ON BEHALF OF THE AMERICAN FEDERATION FOR CHILDREN, HISPANICS FOR SCHOOL CHOICE, SCHOOL CHOICE WISCONSIN, AND DR. PATRICK J. WOLF. THE NEVADA SUPREME COURT ULTIMATELY CONCLUDED THAT THE NEVADA LEGISLATURE COULD CREATE ESA'S WITHOUT VIOLATING THE STATE CONSTITUTION, ALTHOUGH IT HAD FAILED TO PROPERLY APPROPRIATE FUNDS FOR THE PROGRAM. REPORTS: "BANG FOR THE BUCK," JUNE 2016. NOT ALL PUBLIC SCHOOLS IN MILWAUKEE ARE CREATED EQUAL. THERE ARE TRADITIONAL MILWAUKEE PUBLIC SCHOOLS (MPS), EDUCATING 76% OF ALL CHILDREN IN MILWAUKEE. IN ADDITION, MILWAUKEE HAS PUBLIC CHARTER SCHOOLS THAT - USUALLY - HAVE LESS RED-TAPE THAN TRADITIONAL SCHOOLS, ALTHOUGH THEY ARE STILL "PUBLIC" AND SUBJECT TO MANY OF THE LEGAL REQUIREMENTS IMPOSED ON PUBLIC SCHOOLS. OUR REPORT CALCULATES A RETURN ON INVESTMENT FOR TAXPAYER MONEY SPENT ON THE SCHOOLS RELATIVE TO THEIR ACADEMIC PERFORMANCE. "BUSTING FOUR MORE MYTHS ABOUT SCHOOL CHOICE" MARCH 2016. AS THE WISCONSIN LEGISLATIVE SESSION COMES TO A CLOSE, IT IS TIME FOR ANOTHER EDITION OF WILL SCHOOL CHOICE "MYTH BUSTING." DURING THE SESSION, THERE HAS BEEN NO SHORTAGE OF EDUCATION TOPICS IN THE NEWS - FROM VOUCHER FUNDING TO THE U.S. JUSTICE DEPARTMENT'S INVESTIGATION OF THE MILWAUKEE SCHOOL CHOICE PROGRAM. UNFORTUNATELY, MORE OFTEN THAN NOT, THIS HAS RESULTED IN A DISTORTION AND TWISTING OF THE TRUTH. AS A RESULT, SOME MYTH BUSTING IS REQUIRED. 632212 08-25-16 13291102 768059 146340000 Schedule O (Form 990 or 990-EZ) (2016) 51 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 Schedule O (Form 990 or 990-EZ) (2016) Name of the organization WISCONSIN Page 2 Employer identification number INSTITUTE FOR LAW & LIBERTY, INC. "UNDERTOLD STORIES OF ACT 10," APRIL 2016. 45-1606079 AS WISCONSIN REACHES THE 5 YEAR ANNIVERSARY OF ACT 10, THE WISCONSIN INSTITUTE FOR LAW & LIBERTY (WILL) EXAMINED SCHOOL DISTRICTS ACROSS WISCONSIN TO DETERMINE HOW SUPERINTENDENTS ARE USING ACT 10 TO REFORM THE PUBLIC SCHOOLS. "THE IMPACT OF ACT 10 ON WISCONSIN'S EDUCATION WORKFORCE," JUNE 2016. THE PASSAGE AND IMPLEMENTATION OF ACT 10 - GOVERNOR WALKER'S SIGNATURE COLLECTIVE BARGAINING REFORM LAW - WAS ONE OF THE MOST CONTROVERSIAL EVENTS IN THE HISTORY OF WISCONSIN. OVER 100,000 PROTESTORS FILLED THE STATE CAPITOL, FEARFUL THAT PASSAGE OF THE LAW WOULD HAVE A DEVASTATING EFFECT ON THEIR LIVES. NEARLY 5 YEARS SINCE THE EFFECTIVE DATE OF ACT 10, JUNE 29, 2011, HAVE THESE FEARS BEEN REALIZED? "EDUCATION SAVINGS ACCOUNTS," JULY 2016. THE PURPOSE OF THIS REPORT IS THREEFOLD TO: DESCRIBE THE ESA CONCEPT AND ITS RATIONALE, SURVEY THE CURRENT STATUS OF ESAS IN THE UNITED STATES AND CONSIDER SOME OF THE MORE COMMON CRITICISMS; AND IDENTIFY CERTAIN ISSUES AND CHOICES THAT WILL CONFRONT POLICY MAKERS CONTEMPLATING A MOVE TO ESAS. "STEM: GETTING BEYOND THE BUZZWORD," SEPTEMBER 2016. BASED UPON EXTENSIVE INTERVIEWS WITH SCHOOL LEADERS, THE REPORT TELLS THE STORY ABOUT WHY SCHOOLS ARE FOCUSING ON STEM, HOW SCHOOLS DEVELOP THEIR PROGRAMS, AND THE DIFFERENT WAYS THE STATE HAS ALLOWED STEM TO THRIVE. "THE ECONOMIC BENEFIT OF SCHOOL CHOICE IN MILWAUKEE," DECEMBER 2016. THE FISCAL IMPACT OF THE MPCP HAS LONG BEEN A SOURCE OF CONTENTION WITH THE CITY, MILWAUKEE PUBLIC SCHOOLS BOARD, AND THE STATE OF WISCONSIN. 632212 08-25-16 13291102 768059 146340000 Schedule O (Form 990 or 990-EZ) (2016) 52 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 Schedule O (Form 990 or 990-EZ) (2016) Name of the organization WISCONSIN Page 2 Employer identification number INSTITUTE FOR LAW & LIBERTY, INC. 45-1606079 BUT THE DEBATE IS ALMOST ALWAYS SHORT-SIGHTED, NARROWLY FOCUSING ON ONE PIECE OF A MUCH BIGGER, MORE COMPLEX PUZZLE. IT NEGLECTS ANY DISCUSSION OF THE ECONOMIC BENEFIT OF SCHOOL CHOICE. THIS STUDY - THE FIRST OF ITS KIND IN MILWAUKEE - ATTEMPTS TO MONETIZE THE ECONOMIC IMPACT OF THE MILWAUKEE PARENTAL CHOICE PROGRAM OVER A 20 YEAR PERIOD. FORM 990, PART III, LINE 4C, PROGRAM SERVICE ACCOMPLISHMENTS: COMMENTARY FEATURED IN NATIONAL REVIEW ONLINE AND THE FEDERALIST, AMONG OTHER OUTLETS. CASES LITIGATED IN 2016: IN RE G.G.: CCF FILED TWO AMICUS BRIEFS WITH THE U.S. SUPREME COURT IN A CASE ORIGINATING IN THE 4TH CIRCUIT. G.G. V. GLOUCESTER COUNTY SCHOOL BOARD INVOLVES A TRANSGENDER STUDENT THAT WAS NOT SATISFIED WITH THE ACCOMMODATIONS PROVIDED BY THE SCHOOL DISTRICT. SPECIFICALLY, THE STUDENT RELIED ON A "DEAR COLLEAGUE" LETTER GENERATED BY THE FEDERAL DEPARTMENTS OF EDUCATION AND JUSTICE. THE LETTER ADVISED SCHOOL DISTRICTS THAT A FAILURE TO ALLOW TRANSGENDER STUDENTS TO USE A BATHROOM OR CHANGING FACILITY OF THE STUDENT'S CHOICE WAS A VIOLATION OF TITLE IX. THE COURT OF APPEALS PROVIDED AUER DEFERENCE TO THE LETTER AND THEREFORE FOUND IN FAVOR OF THE STUDENT. 4TH CIRCUIT DECISION TO THE SUPREME COURT. THE SCHOOL BOARD APPEALED THE CCF FILED AN AMICUS BRIEF IN SUPPORT OF THE SCHOOL BOARD'S WRIT OF CERTIORARI IN SEPTEMBER. FOLLOWING THE COURT'S GRANT OF CERTIORARI, CCF THEN FILED AN AMICUS 632212 08-25-16 13291102 768059 146340000 Schedule O (Form 990 or 990-EZ) (2016) 53 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 Schedule O (Form 990 or 990-EZ) (2016) Name of the organization WISCONSIN Page 2 Employer identification number INSTITUTE FOR LAW & LIBERTY, INC. 45-1606079 BRIEF ON THE MERITS IN JANUARY. SMITH, ET AL. V. BRANCEL: CCF BROUGHT AN ORIGINAL ACTION IN OZAUKEE COUNTY CIRCUIT COURT, CHALLENGING A 1953 WISCONSIN STATUTE THAT PREVENTS CERTAIN INTERNATIONALLY PRODUCED BUTTERS FROM BEING SOLD IN THE STATE. THE LAWSUIT WAS FILED (FITTINGLY) ON ST. PATRICK'S DAY AND IMMEDIATELY GENERATED SIGNIFICANT MEDIA ATTENTION. REPORTS: CCF HAS ISSUED THREE POLICY REPORTS IN ADDITION TO SEVERAL SUBSTANTIVE MEMORANDA REQUESTED BY KEY MOVEMENT STAKEHOLDERS. THE FIRST REPORT, WISCONSIN NOT WASHINGTON: UNLEASHING THE CREATIVE POTENTIAL OF A PURPLE STATE, WAS ISSUED ABOUT JULY 11, 2016. IT ARGUED:"IN A PURPLE STATE LIKE WISCONSIN [AS OPPOSED TO TEXAS], REFORMS SHOULD STRESS NOT JUST LIMITED GOVERNMENT BUT GOOD GOVERNMENT. THEY SHOULD BE NOT JUST PRO-BUSINESS BUT PRO-COMPETITION, CHAMPIONING BASIC HUMAN RIGHTS - SUCH AS THE RIGHT TO WORK, THE FREEDOM OF ASSOCIATION, AND THE FREEDOM OF CONTRACT. THEY SHOULD DEFEND WORKING FAMILIES FROM THE SPECIAL INTERESTS THAT HAVE CAPTURED AMERICAN GOVERNMENT IN THE LAST CENTURY." QUICKLY FOLLOWING ON THE HEELS OF ITS FIRST REPORT, CCF ISSUED ITS SECOND REPORT, SHINING A LIGHT ON COERCION IN FEDERAL "ASSISTANCE" TO STATES, A MODEL POLICY FOR RESISTING FEDERAL COERCION. THE REPORT SUGGESTS THAT CASES SUCH AS SOUTH DAKOTA V. DOLE AND NFIB V. SEBELIUS 632212 08-25-16 13291102 768059 146340000 Schedule O (Form 990 or 990-EZ) (2016) 54 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 Schedule O (Form 990 or 990-EZ) (2016) Name of the organization WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. Page 2 Employer identification number 45-1606079 PROVIDE A VERY USEFUL FRAMEWORK FOR DEFINING CONDITIONAL SPENDING GRANTS. CCF ISSUED ITS THIRD REPORT AGAIN IN CONJUNCTION WITH ITS ATTENDANCE AT ALEC'S DECEMBER STATES & NATION POLICY SUMMIT IN WASHINGTON D.C. THERE, IT RELEASED A COMMON CAUSE: UNITING THE STATES AGAINST FEDERAL OVERREACH, WHICH WAS PRESENTED TO BOTH TASK FORCES OF THE FEDERALISM AND INTERNATIONAL RELATIONS GROUPS. THE REPORT SUGGESTED SEVEN SPECIFIC PROPOSALS, ALL OF WHICH CENTERED ON THE MOST PROMISING AREA FOR SAVING FEDERALISM - THE STATES. IT RECOMMENDED (1) STATES CALL ON CONGRESSIONAL DELEGATIONS TO BE MORE MINDFUL OF THE COERCIVE IMPACT OF "COOPERATIVE FEDERALISM" PROGRAMS, (2) STATES FACILITATE STRATEGIC LITIGATION BY ATTORNEYS GENERAL, (3) ENACTING TRANSPARENCY MEASURES, ON BOTH THE FISCAL AND REGULATORY SIDE, (4) IMPLEMENTING MEASURES REQUIRING THE APPROVAL OF THE STATE LEGISLATURE BEFORE A STATE AGENCY MAY ENACT A REGULATION PURSUANT TO FEDERAL DIRECTIVES, (5) BEGINNING THE CORRESPONDENCE SUGGESTED BY JAMES MADISON IN FEDERALIST NO. 46, AND (6) STATES PLEDGE TO CALL ON CONGRESS TO CONVENE A CONVENTION OF STATES UNDER ARTICLE V OF THE CONSTITUTION, FOR THE PURPOSE OF REVIVING SOME OF THE CONSTITUTION'S LIMITS ON THE FEDERAL POWER TO SPEND AND REGULATE. ATTACHED TO THE REPORT WAS A MODEL DECLARATION OF STATES FOR THE PROTECTION OF THE CONSTITUTION. FORM 990, PART VI, SECTION B, LINE 11B: FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND BOARD PRESIDENT PRIOR TO FILING WITH THE IRS. 632212 08-25-16 13291102 768059 146340000 Schedule O (Form 990 or 990-EZ) (2016) 55 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 Schedule O (Form 990 or 990-EZ) (2016) Name of the organization WISCONSIN INSTITUTE FOR LAW & LIBERTY, INC. Page 2 Employer identification number 45-1606079 FORM 990, PART VI, SECTION B, LINE 12C: BOARD MEMBERS AND KEY PERSONNEL COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT ON AN ANNUAL BASIS. DISCLOSURE OF POSSIBLE CONFLICTS OF INTEREST ARE REVIEWED BY THE ENTIRE BOARD. FORM 990, PART VI, SECTION B, LINE 15: COMPENSATION OF THE PRESIDENT AND KEY PERSONNEL IS REVIEWED ANNUALLY BY THE BOARD. COMPARATIVE DATA IS USED TO REVIEW COMPENSATION LEVELS FOR ALL STAFF. FORM 990, PART VI, SECTION C, LINE 18: THE ORGANIZATION'S FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION AT THE ORGANIZATION'S LOCATION DURING BUSINESS HOURS. COPIES ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19: ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G, OTHER FEES: INDEPENDENT CONTRACTORS : PROGRAM SERVICE EXPENSES 177,151. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 177,151. RETIREMENT ACCT EXPENSES : PROGRAM SERVICE EXPENSES 632212 08-25-16 13291102 768059 146340000 0. Schedule O (Form 990 or 990-EZ) (2016) 56 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001 Schedule O (Form 990 or 990-EZ) (2016) Name of the organization WISCONSIN Page 2 Employer identification number INSTITUTE FOR LAW & LIBERTY, INC. 45-1606079 MANAGEMENT AND GENERAL EXPENSES 1,288. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,288. TOTAL OTHER FEES ON FORM 990, PART IX, LINE 11G, COL A 632212 08-25-16 13291102 768059 146340000 178,439. Schedule O (Form 990 or 990-EZ) (2016) 57 2016.04030 WISCONSIN INSTITUTE FOR LAW 14634001