Civic Intelligence

Wmc Litigation Center Inc

EIN 27-3090500 • 501(c)3 • Madison, WI

Profile

The wmc litigation center's mission is to represent clients in legal actions to foster and protect the free enterprise system.

2 Buttonwood CTMadison, WI 53718

wmclitigationcenter.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

87th percentile

0.40x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.16x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

52nd percentile

2.5%

Higher net margin than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

100th percentile

$777,450

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 173.3% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

84th percentile

40%

Faster asset growth than 84% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

79th percentile

34%

Faster revenue growth than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$181,714

Up $52,215 (+40%) from 2023

Liabilities

Up

$72,089

Up $41,054 (+132%) from 2023

Net Assets

Up

$109,625

Up $11,161 (+11%) from 2023

Revenue

Up

$448,596

Up $112,596 (+34%) from 2023

Expenses

Up

$437,435

Up $95,225 (+28%) from 2023

Net Income

Up

$11,161

Up $17,371 (+280%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$100K$0-$100KAssets 2019: $4,610Liabilities 2019: $35,351Net Assets 2019: -$30,7412019Assets 2020: $0Liabilities 2020: $37,873Net Assets 2020: -$37,8732020Assets 2021: $176,424Liabilities 2021: $5,460Net Assets 2021: $170,9642021Assets 2022: $122,952Liabilities 2022: $18,278Net Assets 2022: $104,6742022Assets 2023: $129,499Liabilities 2023: $31,035Net Assets 2023: $98,4642023Assets 2024: $181,714Liabilities 2024: $72,089Net Assets 2024: $109,6252024

Highlighted filing

2024

Assets$181,714
Liabilities$72,089
Net Assets$109,625

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2019: $50,055Expenses 2019: $50,020Net Income 2019: $352019Revenue 2020: $53,000Expenses 2020: $60,132Net Income 2020: -$7,1322020Revenue 2021: $270,548Expenses 2021: $61,711Net Income 2021: $208,8372021Revenue 2022: $140,000Expenses 2022: $206,290Net Income 2022: -$66,2902022Revenue 2023: $336,000Expenses 2023: $342,210Net Income 2023: -$6,2102023Revenue 2024: $448,596Expenses 2024: $437,435Net Income 2024: $11,1612024

Highlighted filing

2024

Revenue$448,596
Expenses$437,435
Net Income$11,161

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 10, 2025
Return Version
2024v5.2
Gross Receipts
$448,596
Mission and Program Overview

Mission

To provide legal and policy support to advance regulatory reform and the rule of law within state agencies.

To create an organization of persons involved and/or interested in furthering the economic development in great lakes states through promoting and insuring adherence to duly enacted laws and regulations and the constitutions of the united states and relevant states.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$125,751$162,472▲ $36,721
Accounts Receivable$0$15,966▲ $15,966
Prepaid Expenses and Deferred Charges$3,748$3,276▼ $472
Total Assets$129,499$181,714▲ $52,215
Liabilities
Accounts Payable and Accrued Expenses$29,010$51,205▲ $22,195
Other Liabilities$2,025$20,884▲ $18,859
Total Liabilities$31,035$72,089▲ $41,054
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$53,464$94,625▲ $41,161
Net Assets With Donor Restrictions$45,000$15,000▼ $30,000
Total Net Assets Fund Balance$98,464$109,625▲ $11,161
Total Liabilities and Net Assets / Fund Balance$129,499$181,714▲ $52,215
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott RosenowExecutive DirectorFT$128,044$41,502$169,546
Nick KaneDeputy DirectorFT$111,537$10,876$122,413

Board Members and Trustees

NameTitle
James BuchenChair of the Board
Scott ManleyVice Chairperson
Kurt BauerDirector
Laurie FischerDirector
Andrew CookSecretary
Jason CulottaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$346,000
Program Service Revenue
$101,997
Investment Income
$0
Other Revenue
$599
All Other Contributions
$346,000
Change in Net Assets
$11,161
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$355,052
Other Expenses$82,383
Total Fundraising Expense$2,577
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$169,546--$169,546
Other Salaries and Wages$152,241--$152,241
Fees for Services Other$10,899$19,200$2,577$32,676
Payroll Taxes$21,507--$21,507
Occupancy$11,475$2,354-$13,829
Fees for Services Accounting-$13,461-$13,461
Other Expenses$11,526--$11,526
Other Employee Benefits$8,410--$8,410
Insurance$6,087--$6,087
Office Expenses$4,097--$4,097
Pension Plan Contributions$3,348--$3,348
Travel$657--$657
Conferences and Meetings$50--$50
Total Functional Expenses$399,843$35,015$2,577$437,435
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Wisconsin Manufacturers and Commerce, Inc.$20,884
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

The directors of the corporation shall be appointed by wisconsin manufacturers and commerce, inc.

Form 990, Part VI, Section B, Line 11B

The prepared form 990 is reviewed by the officers of the governing body and the audit/finance committee before the return is filed with the irs.

Form 990, Part VI, Section B, Line 12C

Annually all directors and officers complete and sign a statement that provides information regarding their interests and those of their family members that could give rise to conflicts. The members of the governing body make determinations of whether a conflict exists and review actual conflicts. Any person with a conflict is prohibited from participating in the governing body's deliberations and decisions in the transaction.

Form 990, Part VI, Section B, Line 15A

Compensation was determined based upon the market rate for an attorney with litigation experience in dane county, and was compared with compensation for attorneys doing similar nonprofit work.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Wmc Litigation Center Inc
EIN
27-3090500
Phone
6082583400
Address
2 BUTTONWOOD CT, MADISON, WI 53718

Signing Officer

Name
Scott Manley
Title
Vice Chairperson
Phone
6082583400
Signed
2025-07-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Rosenow
Formed
2010
Legal Domicile
Wi
Voting Board Members
7
Independent Board Members
4
Employees
3
Volunteers
4

Preparer

Firm
Wegner Cpas Llp
Address
2921 LANDMARK PL STE 300, MADISON, WI 53713-4236
Preparer
Glenn Miller CPA
Phone
6082744020
Supplemental Narrative

Additional Explanations

FORM 990, PART III, LINE 4A, LEGAL CASES CONTINUED:

Wisconsin dairy alliance inc. V. Wisconsin department of natural resources (wisconsin court of appeals, case number 2024ap458) the litigation center filed this lawsuit in 2023 on behalf of two organizations that represent dairy farmers. This lawsuit challenges the validity of two administrative rules adopted by the wisconsin department of natural resources (dnr). One of those rules requires certain livestock farms to have a wastewater-discharge permit regardless of whether the dnr can prove that they are discharging wastewater. The other rule requires certain livestock farms to have a wastewater-discharge permit to qualify for the stormwater-discharge exemption from liability and permitting requirements. This lawsuit aims to benefit the public generally by clarifying that the dnr cannot require an owner or operator of a "point source" of water pollution to obtain a wastewater-discharge permit if the dnr cannot prove that the point source is discharging a pollutant into a water of the state. This lawsuit also aims to benefit the public generally by reducing regulatory costs for dairy farms, thereby helping to lower the cost of food and benefit the economy of rural wisconsin communities that rely heavily on the agricultural sector. In 2024, the litigation center filed an appeal from a trial court decision upholding the disputed regulations. The litigation center subsequently filed two briefs in the wisconsin court of appeals. The litigation center also filed a response brief opposing a bypass petition in the wisconsin supreme court. The litigation center did not seek or obtain any fees in this matter. Minks v. City of neenah (winnebago county circuit court, case number 23cv258) the litigation center filed this lawsuit in 2023 on behalf of four residents and taxpayers in the city of neenah, wisconsin. In 2024, the litigation center filed a motion for summary judgment and supporting briefs. The trial court subsequently granted the litigation center's motion for summary judgment, declared several provisions in neenah's sign ordinance to be unlawful, and issued a permanent injunction blocking enforcement of those provisions. This lawsuit challenged the validity of neenah's sign ordinance. The lawsuit alleged that the sign ordinance violated the first amendment right to free speech in several ways. This lawsuit benefitted the public generally by protecting the constitutional free-speech rights of neenah residents and businesses. This lawsuit also sought to benefit the public generally by setting judicial precedent striking down this type of ordinance, thereby encouraging other wisconsin municipalities to repeal similar sign ordinances or at least providing judicial precedent for challenging those other ordinances. Pursuant to 42 u.s.c. 1988, the trial court awarded the litigation center $101,807.50 in attorney fees and $189.57 in costs, along with $4 in nominal damages for the litigation center's four clients. Binversie v. Town of eureka (polk county circuit court, case number 2024cv209) in 2024, the litigation center filed this lawsuit against the town of eureka in polk county, wisconsin on behalf of two residents and taxpayers in eureka. The lawsuit alleges that a eureka ordinance unlawfully imposes several monetary and permitting requirements on livestock farms over a certain size. This lawsuit seeks to benefit the public generally by preventing the town from spending taxpayer money enforcing an unlawful ordinance. This lawsuit also seeks to benefit the public generally by removing the town's onerous and unlawful restrictions on livestock farms, thereby allowing livestock farms to maintain affordable prices for their products and generally promoting the agricultural sector of this rural community's economy. This lawsuit also seeks to benefit the public generally by setting judicial precedent striking down this type of ordinanceseveral other municipalities in wisconsin have a virtually identical ordinance. The litigation center did

FORM 990, PART III, LINE 4A, LEGAL CASES CONTINUED:

This lawsuit seeks to benefit the public generally by preventing local governments from illegally creating new taxes in circumvention of legal limits on tax increases. This litigation affects all property owners in the village of pewaukee and the village of dousman. It also affects broad public interests involving the power of local governments to adopt new fees and taxes. Several local governments in wisconsin have adopted a "fire-protection fee or "fire/ems fee" similar to the ones being challenged in this matter. This litigation seeks to set a judicial precedent declaring that villages may not enact this type of fee; such judicial precent would help prevent other communities from adopting or enforcing a similar fee. The litigation center did not seek or obtain any fees in this matter. Estate of sarah krentz v. Motor castings company (wisconsin court of appeals, case number 2023ap1803) on behalf of a not-for-profit trade organization, the litigation center filed an amicus brief in 2024 in the wisconsin court of appeals. This case involves tort liability for asbestos exposure. Following a trial, the milwaukee county circuit court found motor castings co. Liable because one of its independent contractor's employees allegedly brought asbestos home on his work clothes, allegedly causing his stepdaughter to fatally develop mesothelioma. The litigation center argued against the legal viability of this theory of "take-home" liability. The litigation center's amicus brief sought to benefit the public generally by protecting persons from limitless liability for "take-home" exposure to asbestos or similar products. The amicus brief also sought to benefit the public generally by maintaining reasonable and legal limits on tort liability in wisconsin, allowing for this state to have a legal climate conducive to economic investment. The litigation center did not seek or obtain any fees in this matter. Yotahm veasey v. Fii usa, inc. (wisconsin court of appeals, case number 2024ap1327-lv) in 2024, the litigation center filed an amicus brief on behalf of a not-for-profit trade organization. The amicus brief urged the wisconsin court of appeals to hear this appeal and clarify that employers in wisconsin may engage in timeclock rounding when calculating the wages owed to their hourly employees. The amicus brief noted that timeclock rounding benefits employers and employees. The litigation center's amicus brief seeks to benefit the public generally by clarifying the legality of timeclock rounding, a practice that many public and private employers perform when determining the wages owed to hourly employees. The litigation center's amicus brief seeks to benefit the public generally by encouraging the appellate court to uphold the practice of timeclock rounding, which is beneficial for both employers and employees. The amicus brief also seeks to benefit the public generally by clarifying this area of labor and employment law in wisconsin, allowing for this state to have a legal climate conducive to economic investment. The litigation center did not seek or obtain any fees in this matter. United states v. Clark (u.s. Seventh circuit court of appeals, case numbers 24-1320 & 24-1321) in 2024, the litigation center filed an amicus brief on behalf of a not-for-profit trade organization in the u.s. Court of appeals for the seventh circuit. In this case, a manager at a grain mill was sentenced to prison for a fatal, accidental explosion. This appeal mainly focuses on the vagueness of a federal regulation under which this manager was convicted. The litigation center's amicus brief raised vagueness concerns with this federal regulation. The litigation center's amicus brief seeks to benefit the public generally by seeking clarity on this federal regulation. The amicus brief seeks to benefit the public generally by preventing the government from convicting and sentencing persons to prison for allegedly violating an unconstitutionally vague regulation. The am

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IRS990/ActivityOrMissionDesc0TO CREATE AN ORGANIZATION OF PERSONS INVOLVED AND/OR INTERESTED IN FURTHERING THE ECONOMIC DEVELOPMENT IN GREAT LAKES STATES THROUGH PROMOTING AND INSURING ADHERENCE TO DULY ENACTED LAWS AND REGULATIONS AND THE CONSTITUTIONS OF THE UNITED STATES AND RELEVANT STATES.
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IRS990/Desc0THE WMC LITIGATION CENTER ("LITIGATION CENTER") IS DEDICATED TO LESSENING THE BURDENS OF GOVERNMENT THROUGH LITIGATION AND EDUCATING THE PUBLIC ABOUT ECONOMIC FREEDOM AND RELATED ISSUES THROUGH COMMUNICATIONS AND OUTREACH. THE LITIGATION CENTER'S CORE MISSION IS TO REPRESENT CLIENTS IN LEGAL ACTIONS TO FOSTER AND PROTECT THE FREE ENTERPRISE SYSTEM. THE LITIGATION CENTER DEFENDS THE BUSINESS COMMUNITY AND INDIVIDUALS FROM GOVERNMENT ENTITIES THAT ACT BEYOND THEIR AUTHORITY BY COMMENCING LAWSUITS, FILING AMICUS BRIEFS, AND ASSISTING OUTSIDE COUNSEL IN SELECT CASES. THE LITIGATION CENTER IS COMMITTED TO PROVIDING HIGH-QUALITY LEGAL SERVICES. AS A 501(C)(3) NOT-FOR-PROFIT, PUBLIC-INTEREST LAW FIRM, THE LITIGATION CENTER DOES NOT COLLECT FEES FROM ITS CLIENTS FOR ITS SERVICES. IN CALENDAR YEAR 2024, THE LITIGATION CENTER REPRESENTED CLIENTS IN A TOTAL OF 13 LEGAL MATTERS. THE MATTERS FALL INTO SEVEN MAIN CATEGORIES: ADMINISTRATIVE LAW, ENVIRONMENTAL LAW, SEPARATION OF POWERS, ECONOMIC LIBERTY, PROPERTY RIGHTS, GOVERNMENT TRANSPARENCY, AND TAXATION. LEMIEUX V. EVERS (WISCONSIN SUPREME COURT, CASE NUMBER 2024AP729-OA)IN 2024, THE LITIGATION CENTER FILED THIS ORIGINAL ACTION IN THE WISCONSIN SUPREME COURT ON BEHALF OF TWO TAXPAYERS. THIS LAWSUIT ASKS THE SUPREME COURT TO STRIKE DOWN GOV. TONY EVERS' PARTIAL VETO THAT ALLOWS SCHOOL DISTRICTS TO INCREASE THEIR PROPERTY TAXES WITHOUT VOTER APPROVAL FOR 400 YEARS. THIS LAWSUIT SEEKS TO BENEFIT THE PUBLIC GENERALLY BY PROTECTING TAXPAYERS FROM 400 YEARS OF UNLAWFUL PROPERTY-TAX INCREASES. THIS LAWSUIT ALSO SEEKS TO BENEFIT THE PUBLIC GENERALLY BY PROTECTING THE WISCONSIN CONSTITUTION'S SEPARATION OF POWERSSPECIFICALLY, BY PREVENTING THE GOVERNOR FROM EXERCISING LAWMAKING POWER THAT RESTS EXCLUSIVELY IN THE WISCONSIN LEGISLATURE. THIS LAWSUIT SEEKS TO BENEFIT THE PUBLIC GENERALLY BY OBTAINING A JUDICIAL PRECEDENT THAT SETS CLEARER LIMITS ON THE GOVERNOR'S PARTIAL-VETO AUTHORITY. THE LITIGATION CENTER DID NOT SEEK OR OBTAIN ANY FEES IN THIS MATTER. WISCONSIN MANUFACTURERS AND COMMERCE, INC. V. VILLAGE OF PEWAUKEE(WISCONSIN COURT OF APPEALS, CASE NUMBER 2023AP690; WAUKESHA COUNTY CIRCUIT COURT, CASE NUMBER 2022CV515)THE LITIGATION CENTER IS REPRESENTING A NOT-FOR-PROFIT BUSINESS TRADE ASSOCIATION IN THIS MATTER. IN MARCH 2024, THE WISCONSIN COURT OF APPEALS ISSUED A WRITTEN OPINION WHICH CONCLUDED THAT THE VILLAGE OF PEWAUKEE'S SO-CALLED TRANSPORTATION USER FEE IS AN "IMPERMISSIBLE TAX." SUBSEQUENTLY, THE LITIGATION CENTER FILED A RESPONSE BRIEF OPPOSING PEWAUKEE'S PETITION FOR REVIEW IN THE WISCONSIN SUPREME COURT. THE WISCONSIN SUPREME COURT DENIED THE PETITION FOR REVIEW AND AWARDED $50 IN COSTS TO THE LITIGATION CENTER, THOUGH THE LITIGATION CENTER DID NOT REQUEST COSTS FROM THE WISCONSIN SUPREME COURT. WHEN THE CASE GOT REMANDED TO THE CIRCUIT COURT AFTER THE WISCONSIN SUPREME COURT DENIED REVIEW, THE LITIGATION CENTER FILED A MOTION FOR SUMMARY JUDGMENT AND A MOTION FOR AROUND $550 IN COSTS TO REIMBURSE THE LITIGATION CENTER FOR THE EXPENSES THAT IT INCURRED IN LITIGATING THIS CASE. THE CIRCUIT COURT AWARDED THE LITIGATION CENTER AROUND $550 IN COSTS. THE CIRCUIT COURT ALSO GRANTED THE LITIGATION CENTER'S MOTION FOR SUMMARY JUDGMENT, DECLARING THE TRANSPORTATION USER FEE TO BE UNLAWFUL AND ISSUING A PERMANENT INJUNCTION AGAINST ITS ENFORCEMENT. IN NOVEMBER 2024, THE LITIGATION CENTER FILED A MOTION TO HOLD PEWAUKEE IN CONTEMPT BECAUSE PEWAUKEE CONTINUED IMPOSING THIS UNLAWFUL TAX ON ALL PROPERTY OWNERS VILLAGE-WIDE AFTER THE WISCONSIN COURT OF APPEALS STRUCK IT DOWN. THIS LAWSUIT BENEFITS THE PUBLIC GENERALLY BY PREVENTING LOCAL GOVERNMENTS FROM ILLEGALLY CREATING NEW TAXES IN CIRCUMVENTION OF LEGAL LIMITS ON TAX INCREASES. THIS LITIGATION AFFECTS VIRTUALLY ALL PROPERTY OWNERS IN THE VILLAGE OF PEWAUKEE. IT ALSO AFFECTS BROAD PUBLIC INTERESTS INVOLVING THE POWER OF LOCAL GOVERNMENTS TO ADOPT NEW FEES AND TAXES. SEVERAL LOCAL GOVERNMENTS IN WISCONSIN HAVE ADOPTED A TRANSPORTATION FEE SIM
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WISCONSIN DAIRY ALLIANCE INC. V. WISCONSIN DEPARTMENT OF NATURAL RESOURCES (WISCONSIN COURT OF APPEALS, CASE NUMBER 2024AP458) THE LITIGATION CENTER FILED THIS LAWSUIT IN 2023 ON BEHALF OF TWO ORGANIZATIONS THAT REPRESENT DAIRY FARMERS. THIS LAWSUIT CHALLENGES THE VALIDITY OF TWO ADMINISTRATIVE RULES ADOPTED BY THE WISCONSIN DEPARTMENT OF NATURAL RESOURCES (DNR). ONE OF THOSE RULES REQUIRES CERTAIN LIVESTOCK FARMS TO HAVE A WASTEWATER-DISCHARGE PERMIT REGARDLESS OF WHETHER THE DNR CAN PROVE THAT THEY ARE DISCHARGING WASTEWATER. THE OTHER RULE REQUIRES CERTAIN LIVESTOCK FARMS TO HAVE A WASTEWATER-DISCHARGE PERMIT TO QUALIFY FOR THE STORMWATER-DISCHARGE EXEMPTION FROM LIABILITY AND PERMITTING REQUIREMENTS. THIS LAWSUIT AIMS TO BENEFIT THE PUBLIC GENERALLY BY CLARIFYING THAT THE DNR CANNOT REQUIRE AN OWNER OR OPERATOR OF A "POINT SOURCE" OF WATER POLLUTION TO OBTAIN A WASTEWATER-DISCHARGE PERMIT IF THE DNR CANNOT PROVE THAT THE POINT SOURCE IS DISCHARGING A POLLUTANT INTO A WATER OF THE STATE. THIS LAWSUIT ALSO AIMS TO BENEFIT THE PUBLIC GENERALLY BY REDUCING REGULATORY COSTS FOR DAIRY FARMS, THEREBY HELPING TO LOWER THE COST OF FOOD AND BENEFIT THE ECONOMY OF RURAL WISCONSIN COMMUNITIES THAT RELY HEAVILY ON THE AGRICULTURAL SECTOR. IN 2024, THE LITIGATION CENTER FILED AN APPEAL FROM A TRIAL COURT DECISION UPHOLDING THE DISPUTED REGULATIONS. THE LITIGATION CENTER SUBSEQUENTLY FILED TWO BRIEFS IN THE WISCONSIN COURT OF APPEALS. THE LITIGATION CENTER ALSO FILED A RESPONSE BRIEF OPPOSING A BYPASS PETITION IN THE WISCONSIN SUPREME COURT. THE LITIGATION CENTER DID NOT SEEK OR OBTAIN ANY FEES IN THIS MATTER. MINKS V. CITY OF NEENAH (WINNEBAGO COUNTY CIRCUIT COURT, CASE NUMBER 23CV258) THE LITIGATION CENTER FILED THIS LAWSUIT IN 2023 ON BEHALF OF FOUR RESIDENTS AND TAXPAYERS IN THE CITY OF NEENAH, WISCONSIN. IN 2024, THE LITIGATION CENTER FILED A MOTION FOR SUMMARY JUDGMENT AND SUPPORTING BRIEFS. THE TRIAL COURT SUBSEQUENTLY GRANTED THE LITIGATION CENTER'S MOTION FOR SUMMARY JUDGMENT, DECLARED SEVERAL PROVISIONS IN NEENAH'S SIGN ORDINANCE TO BE UNLAWFUL, AND ISSUED A PERMANENT INJUNCTION BLOCKING ENFORCEMENT OF THOSE PROVISIONS. THIS LAWSUIT CHALLENGED THE VALIDITY OF NEENAH'S SIGN ORDINANCE. THE LAWSUIT ALLEGED THAT THE SIGN ORDINANCE VIOLATED THE FIRST AMENDMENT RIGHT TO FREE SPEECH IN SEVERAL WAYS. THIS LAWSUIT BENEFITTED THE PUBLIC GENERALLY BY PROTECTING THE CONSTITUTIONAL FREE-SPEECH RIGHTS OF NEENAH RESIDENTS AND BUSINESSES. THIS LAWSUIT ALSO SOUGHT TO BENEFIT THE PUBLIC GENERALLY BY SETTING JUDICIAL PRECEDENT STRIKING DOWN THIS TYPE OF ORDINANCE, THEREBY ENCOURAGING OTHER WISCONSIN MUNICIPALITIES TO REPEAL SIMILAR SIGN ORDINANCES OR AT LEAST PROVIDING JUDICIAL PRECEDENT FOR CHALLENGING THOSE OTHER ORDINANCES. PURSUANT TO 42 U.S.C. 1988, THE TRIAL COURT AWARDED THE LITIGATION CENTER $101,807.50 IN ATTORNEY FEES AND $189.57 IN COSTS, ALONG WITH $4 IN NOMINAL DAMAGES FOR THE LITIGATION CENTER'S FOUR CLIENTS. BINVERSIE V. TOWN OF EUREKA (POLK COUNTY CIRCUIT COURT, CASE NUMBER 2024CV209) IN 2024, THE LITIGATION CENTER FILED THIS LAWSUIT AGAINST THE TOWN OF EUREKA IN POLK COUNTY, WISCONSIN ON BEHALF OF TWO RESIDENTS AND TAXPAYERS IN EUREKA. THE LAWSUIT ALLEGES THAT A EUREKA ORDINANCE UNLAWFULLY IMPOSES SEVERAL MONETARY AND PERMITTING REQUIREMENTS ON LIVESTOCK FARMS OVER A CERTAIN SIZE. THIS LAWSUIT SEEKS TO BENEFIT THE PUBLIC GENERALLY BY PREVENTING THE TOWN FROM SPENDING TAXPAYER MONEY ENFORCING AN UNLAWFUL ORDINANCE. THIS LAWSUIT ALSO SEEKS TO BENEFIT THE PUBLIC GENERALLY BY REMOVING THE TOWN'S ONEROUS AND UNLAWFUL RESTRICTIONS ON LIVESTOCK FARMS, THEREBY ALLOWING LIVESTOCK FARMS TO MAINTAIN AFFORDABLE PRICES FOR THEIR PRODUCTS AND GENERALLY PROMOTING THE AGRICULTURAL SECTOR OF THIS RURAL COMMUNITY'S ECONOMY. THIS LAWSUIT ALSO SEEKS TO BENEFIT THE PUBLIC GENERALLY BY SETTING JUDICIAL PRECEDENT STRIKING DOWN THIS TYPE OF ORDINANCESEVERAL OTHER MUNICIPALITIES IN WISCONSIN HAVE A VIRTUALLY IDENTICAL ORDINANCE. THE LITIGATION CENTER DID
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THIS LAWSUIT SEEKS TO BENEFIT THE PUBLIC GENERALLY BY PREVENTING LOCAL GOVERNMENTS FROM ILLEGALLY CREATING NEW TAXES IN CIRCUMVENTION OF LEGAL LIMITS ON TAX INCREASES. THIS LITIGATION AFFECTS ALL PROPERTY OWNERS IN THE VILLAGE OF PEWAUKEE AND THE VILLAGE OF DOUSMAN. IT ALSO AFFECTS BROAD PUBLIC INTERESTS INVOLVING THE POWER OF LOCAL GOVERNMENTS TO ADOPT NEW FEES AND TAXES. SEVERAL LOCAL GOVERNMENTS IN WISCONSIN HAVE ADOPTED A "FIRE-PROTECTION FEE OR "FIRE/EMS FEE" SIMILAR TO THE ONES BEING CHALLENGED IN THIS MATTER. THIS LITIGATION SEEKS TO SET A JUDICIAL PRECEDENT DECLARING THAT VILLAGES MAY NOT ENACT THIS TYPE OF FEE; SUCH JUDICIAL PRECENT WOULD HELP PREVENT OTHER COMMUNITIES FROM ADOPTING OR ENFORCING A SIMILAR FEE. THE LITIGATION CENTER DID NOT SEEK OR OBTAIN ANY FEES IN THIS MATTER. ESTATE OF SARAH KRENTZ V. MOTOR CASTINGS COMPANY (WISCONSIN COURT OF APPEALS, CASE NUMBER 2023AP1803) ON BEHALF OF A NOT-FOR-PROFIT TRADE ORGANIZATION, THE LITIGATION CENTER FILED AN AMICUS BRIEF IN 2024 IN THE WISCONSIN COURT OF APPEALS. THIS CASE INVOLVES TORT LIABILITY FOR ASBESTOS EXPOSURE. FOLLOWING A TRIAL, THE MILWAUKEE COUNTY CIRCUIT COURT FOUND MOTOR CASTINGS CO. LIABLE BECAUSE ONE OF ITS INDEPENDENT CONTRACTOR'S EMPLOYEES ALLEGEDLY BROUGHT ASBESTOS HOME ON HIS WORK CLOTHES, ALLEGEDLY CAUSING HIS STEPDAUGHTER TO FATALLY DEVELOP MESOTHELIOMA. THE LITIGATION CENTER ARGUED AGAINST THE LEGAL VIABILITY OF THIS THEORY OF "TAKE-HOME" LIABILITY. THE LITIGATION CENTER'S AMICUS BRIEF SOUGHT TO BENEFIT THE PUBLIC GENERALLY BY PROTECTING PERSONS FROM LIMITLESS LIABILITY FOR "TAKE-HOME" EXPOSURE TO ASBESTOS OR SIMILAR PRODUCTS. THE AMICUS BRIEF ALSO SOUGHT TO BENEFIT THE PUBLIC GENERALLY BY MAINTAINING REASONABLE AND LEGAL LIMITS ON TORT LIABILITY IN WISCONSIN, ALLOWING FOR THIS STATE TO HAVE A LEGAL CLIMATE CONDUCIVE TO ECONOMIC INVESTMENT. THE LITIGATION CENTER DID NOT SEEK OR OBTAIN ANY FEES IN THIS MATTER. YOTAHM VEASEY V. FII USA, INC. (WISCONSIN COURT OF APPEALS, CASE NUMBER 2024AP1327-LV) IN 2024, THE LITIGATION CENTER FILED AN AMICUS BRIEF ON BEHALF OF A NOT-FOR-PROFIT TRADE ORGANIZATION. THE AMICUS BRIEF URGED THE WISCONSIN COURT OF APPEALS TO HEAR THIS APPEAL AND CLARIFY THAT EMPLOYERS IN WISCONSIN MAY ENGAGE IN TIMECLOCK ROUNDING WHEN CALCULATING THE WAGES OWED TO THEIR HOURLY EMPLOYEES. THE AMICUS BRIEF NOTED THAT TIMECLOCK ROUNDING BENEFITS EMPLOYERS AND EMPLOYEES. THE LITIGATION CENTER'S AMICUS BRIEF SEEKS TO BENEFIT THE PUBLIC GENERALLY BY CLARIFYING THE LEGALITY OF TIMECLOCK ROUNDING, A PRACTICE THAT MANY PUBLIC AND PRIVATE EMPLOYERS PERFORM WHEN DETERMINING THE WAGES OWED TO HOURLY EMPLOYEES. THE LITIGATION CENTER'S AMICUS BRIEF SEEKS TO BENEFIT THE PUBLIC GENERALLY BY ENCOURAGING THE APPELLATE COURT TO UPHOLD THE PRACTICE OF TIMECLOCK ROUNDING, WHICH IS BENEFICIAL FOR BOTH EMPLOYERS AND EMPLOYEES. THE AMICUS BRIEF ALSO SEEKS TO BENEFIT THE PUBLIC GENERALLY BY CLARIFYING THIS AREA OF LABOR AND EMPLOYMENT LAW IN WISCONSIN, ALLOWING FOR THIS STATE TO HAVE A LEGAL CLIMATE CONDUCIVE TO ECONOMIC INVESTMENT. THE LITIGATION CENTER DID NOT SEEK OR OBTAIN ANY FEES IN THIS MATTER. UNITED STATES V. CLARK (U.S. SEVENTH CIRCUIT COURT OF APPEALS, CASE NUMBERS 24-1320 & 24-1321) IN 2024, THE LITIGATION CENTER FILED AN AMICUS BRIEF ON BEHALF OF A NOT-FOR-PROFIT TRADE ORGANIZATION IN THE U.S. COURT OF APPEALS FOR THE SEVENTH CIRCUIT. IN THIS CASE, A MANAGER AT A GRAIN MILL WAS SENTENCED TO PRISON FOR A FATAL, ACCIDENTAL EXPLOSION. THIS APPEAL MAINLY FOCUSES ON THE VAGUENESS OF A FEDERAL REGULATION UNDER WHICH THIS MANAGER WAS CONVICTED. THE LITIGATION CENTER'S AMICUS BRIEF RAISED VAGUENESS CONCERNS WITH THIS FEDERAL REGULATION. THE LITIGATION CENTER'S AMICUS BRIEF SEEKS TO BENEFIT THE PUBLIC GENERALLY BY SEEKING CLARITY ON THIS FEDERAL REGULATION. THE AMICUS BRIEF SEEKS TO BENEFIT THE PUBLIC GENERALLY BY PREVENTING THE GOVERNMENT FROM CONVICTING AND SENTENCING PERSONS TO PRISON FOR ALLEGEDLY VIOLATING AN UNCONSTITUTIONALLY VAGUE REGULATION. THE AM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DIRECTORS OF THE CORPORATION SHALL BE APPOINTED BY WISCONSIN MANUFACTURERS AND COMMERCE, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PREPARED FORM 990 IS REVIEWED BY THE OFFICERS OF THE GOVERNING BODY AND THE AUDIT/FINANCE COMMITTEE BEFORE THE RETURN IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUALLY ALL DIRECTORS AND OFFICERS COMPLETE AND SIGN A STATEMENT THAT PROVIDES INFORMATION REGARDING THEIR INTERESTS AND THOSE OF THEIR FAMILY MEMBERS THAT COULD GIVE RISE TO CONFLICTS. THE MEMBERS OF THE GOVERNING BODY MAKE DETERMINATIONS OF WHETHER A CONFLICT EXISTS AND REVIEW ACTUAL CONFLICTS. ANY PERSON WITH A CONFLICT IS PROHIBITED FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN THE TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION WAS DETERMINED BASED UPON THE MARKET RATE FOR AN ATTORNEY WITH LITIGATION EXPERIENCE IN DANE COUNTY, AND WAS COMPARED WITH COMPENSATION FOR ATTORNEYS DOING SIMILAR NONPROFIT WORK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 4A, LEGAL CASES CONTINUED:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III, LINE 4A, LEGAL CASES CONTINUED:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
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IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
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IRS990/SchoolOperatingInd00
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