Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
990 • Fiscal year 2023 • EIN 27-3090500
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
38th percentile
Higher net margin than 38% of similar nonprofits.
Top Officer Pay
100th percentile
Higher top officer pay than 100% of similar nonprofits.
Top officer pay equals 169.9% of source-year revenue.
Asset Growth
57th percentile
Faster asset growth than 57% of similar nonprofits.
Revenue Growth
93rd percentile
Faster revenue growth than 93% of similar nonprofits.
Assets
Up$129,499
Up $6,547 (+5.3%) from 2022
Net Assets
Down$98,464
Down $6,210 (-5.9%) from 2022
Liabilities
Up$31,035
Up $12,757 (+70%) from 2022
Revenue
Up$336,000
Up $196,000 (+140%) from 2022
Expenses
Up$342,210
Up $135,920 (+66%) from 2022
Net Income
Up-$6,210
Up $60,080 (+91%) from 2022
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $67,496 | $125,751 | ▲ $58,255 |
| Accounts Receivable | $54,561 | $0 | ▼ $54,561 |
| Prepaid Expenses and Deferred Charges | $895 | $3,748 | ▲ $2,853 |
| Total Assets | $122,952 | $129,499 | ▲ $6,547 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $18,278 | $29,010 | ▲ $10,732 |
| Other Liabilities | $0 | $2,025 | ▲ $2,025 |
| Total Liabilities | $18,278 | $31,035 | ▲ $12,757 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $34,674 | $53,464 | ▲ $18,790 |
| Net Assets With Donor Restrictions | $70,000 | $45,000 | ▼ $25,000 |
| Total Net Assets Fund Balance | $104,674 | $98,464 | ▼ $6,210 |
| Total Liabilities and Net Assets / Fund Balance | $122,952 | $129,499 | ▲ $6,547 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Scott Rosenow | Executive Director | FT | $121,923 | $40,537 | $162,460 |
| Name | Title |
|---|---|
| James Buchen | Chair of the Board |
| Scott Manley | Vice Chairperson |
| Kurt Bauer | Director |
| Laurie Fischer | Director |
| Andrew Cook | Secretary |
| Jason Culotta | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $278,249 |
| Other Expenses | $63,961 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $162,460 | - | - | $162,460 |
| Other Salaries and Wages | $90,131 | - | - | $90,131 |
| Occupancy | $17,823 | $9,504 | - | $27,327 |
| Payroll Taxes | $16,892 | - | - | $16,892 |
| Fees for Services Other | $5,965 | $7,492 | - | $13,457 |
| Other Expenses | $9,415 | - | - | $9,415 |
| Other Employee Benefits | $6,484 | - | - | $6,484 |
| Office Expenses | $5,346 | - | - | $5,346 |
| Fees for Services Accounting | - | $4,965 | - | $4,965 |
| Pension Plan Contributions | $2,282 | - | - | $2,282 |
| Insurance | $2,025 | - | - | $2,025 |
| Information Technology | $650 | - | - | $650 |
| Conferences and Meetings | $453 | - | - | $453 |
| Travel | $323 | - | - | $323 |
| Total Functional Expenses | $320,249 | $21,961 | $0 | $342,210 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to Wisconsin Manufacturers and Commerce, Inc. | $2,025 |
“The directors of the corporation shall be appointed by wisconsin manufacturers and commerce, inc.”
“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.”
“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.”
“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.”
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
“Bad river band of the lake superior tribe of chippewa indians of the bad river reservation v. Enbridge energy company, inc. (u.s. Court of appeals for the seventh circuit, case nos. 23-2309 & 23-2467) the litigation center filed an amicus brief in this case in 2023 on behalf of several trade organizations. In the amicus brief, the litigation center highlighted the negative economic and political consequences that would happen if the court were to order the enbridge energy company to immediately shut down a segment of its oil pipeline in northern wisconsin. This amicus brief seeks to benefit the public generally by encouraging the court to allow this oil pipeline to remain open for now, thereby providing an affordable and reliable source of energy for the great lakes region of the united states and canada, as well as helping to protect thousands of jobs that depend on this pipeline. The litigation center did not seek or obtain any fees in this matter. Town of ledgeview, ledgeview farms llc v. Livestock facility siting review board (wisconsin supreme court, case no. 2021ap240) in january 2023, the litigation center filed an amicus brief in this case on behalf of three trade groups. The amicus brief urged the wisconsin supreme court to review the court of appeals' decision, which had set judicial precedent on the grounds under which a local government may deny a farm's permit application for siting or expanding a livestock facility. This amicus brief sought to benefit the public generally by clarifying the grounds under which a local government may deny such a permit application, a matter of public interest. This amicus brief also sought to benefit the public generally by eliminating onerous and unlawful barriers to expansion of a livestock farm, thereby allowing livestock farms to achieve greater economy of scale, maintain affordable prices for their products, and support the economies of rural communities. Evers v. Marklein (wisconsin supreme court, case no. 2023ap2020-oa) several executive branch officials in wisconsin state government filed this lawsuit against several state legislators, alleging that legislative committees had violated the constitutional separation of powers by "vetoing" certain executive branch actions. In 2023, the litigation center filed an amicus brief in this case on behalf of a trade organization, urging the wisconsin supreme court not to grant original jurisdiction over this case. The litigation center's amicus brief sought to benefit the public generally by preserving wisconsin's separation of powers, including important legislative oversight of unelected agency officials. The litigation center did not seek or receive any fees in this matter. Underwood v. Vos (wisconsin supreme court, case no. 2023ap001896-oa) the petitioners filed this lawsuit as an original action in the wisconsin supreme court, seeking to invalidate wisconsin's funding mechanisms for choice and charter schools. In 2023, the litigation center filed an amicus brief in this case on behalf of a trade organization, urging the wisconsin supreme court not to grant original jurisdiction over this case. The litigation center pointed out in its amicus brief that choice and charter schools benefit the public generally by exceeding the metrics of traditional public schools. The litigation center also noted in its amicus brief that this lawsuit, if successful, would have harmful effects on wisconsin's students, families, teachers, and economy. The litigation center's amicus brief sought to benefit the public generally by helping to preserve the financial viability of choice and charter schools. The litigation center did not seek or receive any fees in this matter. Rebecca clarke v. Wisconsin elections commission (wisconsin supreme court, case no. 2023ap1399-oa) the petitioners filed this lawsuit as an original action in the wisconsin supreme court, seeking to invalidate wisconsin's legislative maps and force duly elected senators to seek reele”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 18278 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 29010 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 54561 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AllOtherContributionsAmt | 0 | 336000 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | KAY KERTZ |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6082583400 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 501 E WASHINGTON AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MADISON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 53703 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 67496 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 125751 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 162460 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 162460 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 453 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 453 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 336000 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 63961 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -6210 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 278249 |
| IRS990/CYTotalExpensesAmt | 0 | 342210 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 336000 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | THE 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 2023, THE LITIGATION CENTER REPRESENTED CLIENTS IN A TOTAL OF 12 LEGAL MATTERS. THE MATTERS FALL INTO SEVEN MAIN CATEGORIES: ADMINISTRATIVE LAW, ENVIRONMENTAL LAW, SEPARATION OF POWERS, ECONOMIC LIBERTY, PROPERTY RIGHTS, GOVERNMENT TRANSPARENCY, AND TAXATION. WISCONSIN MANUFACTURERS AND COMMERCE, INC. V. VILLAGE OF PEWAUKEE(WISCONSIN COURT OF APPEALS, CASE NUMBER 2023AP690)THE LITIGATION CENTER IS REPRESENTING A NOT-FOR-PROFIT BUSINESS TRADE ASSOCIATION IN THIS MATTER. THIS MATTER SEEKS DECLARATORY RELIEF AND AN INJUNCTION PROHIBITING FURTHER ENFORCEMENT OF THE VILLAGE OF PEWAUKEE'S SO-CALLED TRANSPORTATION USER FEE. THE VILLAGE IMPOSES THIS FEE ON ALL DEVELOPED PROPERTY WITHIN THE VILLAGE, WITH LIMITED EXCEPTIONS. THE LITIGATION CENTER IS ARGUING THAT THIS FEE IS ILLEGAL. THE LITIGATION CENTER FILED THIS APPEAL IN 2023. IF SUCCESSFUL, THIS LAWSUIT WILL BENEFIT THE PUBLIC 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 SIMILAR TO THE ONE BEING CHALLENGED IN THIS MATTER, AND SEVERAL OTHER LOCAL GOVERNMENTS IN WISCONSIN ARE CONSIDERING ADOPTING SUCH A FEE. THIS LITIGATION SEEKS TO SET A JUDICIAL PRECEDENT DECLARING THAT THIS TYPE OF FEE IS ILLEGAL IN ORDER TO PREVENT OTHER COMMUNITIES FROM ADOPTING OR ENFORCING A SIMILAR FEE. THE LITIGATION CENTER DID NOT SEEK OR OBTAIN ANY FEES IN THIS MATTER. RUFFOLO V. WISCONSIN DEPARTMENT OF NATURAL RESOURCES(U.S. DISTRICT COURT FOR THE WESTERN DISTRICT OF WISCONSIN, CASE NUMBER 23-CV-635)THE LITIGATION CENTER FILED THIS LAWSUIT IN 2023 ON BEHALF OF TWO OWNERS OF A SMALL BICYCLE AND SKATEBOARD SHOP. THE WISCONSIN DEPARTMENT OF NATURAL RESOURCES (DNR) SENT THE PLAINTIFFS A "RESPONSIBLE PARTY" LETTER, STATING THAT THEY WERE LEGALLY RESPONSIBLE FOR CLEANING UP UNDERGROUND PETROLEUM CONTAMINATION AT THEIR COMMERCIAL PROPERTY, EVEN THOUGH THE PETROLEUM CONTAMINATION LIKELY WAS PRESENT THERE 20 OR MORE YEARS BEFORE THEY PURCHASED THE PROPERTY. IN THIS LAWSUIT, THE LITIGATION CENTER ARGUES THAT WISCONSIN'S "SPILLS LAW" DOES NOT IMPOSE CLEANUP LIABILITY ON "INNOCENT LANDOWNERS AND "INNOCENT BUYERS LIKE THE PLAINTIFFS IN THIS CASE. THE LITIGATION CENTER ALTERNATIVELY ARGUES THAT SUCH LIABILITY IS UNCONSTITUTIONAL. THIS LAWSUIT SEEKS TO BENEFIT THE PUBLIC GENERALLY BY ELIMINATING "INNOCENT LANDOWNER AND "INNOCENT BUYER" LIABILITY UNDER WISCONSIN'S SPILLS LAW. THIS FORM OF LIABILITY IS PATENTLY UNFAIR AND IS BANKRUPTING HOMEOWNERS AND SMALL BUSINESSES ACROSS WISCONSIN. THE LITIGATION CENTER AGREED TO WITHDRAW A REQUEST FOR ATTORNEY FEES IN THIS MATTER. THE LITIGATION CENTER HAS NOT RECEIVED ANY FEES IN THIS MATTER. WISCONSIN DAIRY ALLIANCE INC. V. WISCONSIN DEPARTMENT OF NATURAL RESOURCES (CALUMET COUNTY CIRCUIT COURT, CASE NUMBER 2023CV66)THE LITIGATION CENTER FILED THIS LAWSUIT IN 2023 ON BEHALF OF TWO ORGANIZATIONS THAT REPRESENT DAIRY FARMERS. THIS LAWSUIT CHALLENGES THE VALIDITY OF TWO |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 70000 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 45000 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 320249 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 4965 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4965 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 7492 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 5965 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 13457 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 33.80 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 33.40 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 37.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.90 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 29853 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 53736 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 55878 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | SCOTT ROSENOW |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JAMES BUCHEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SCOTT MANLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ANDREW COOK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JASON CULOTTA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LAURIE FISCHER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KURT BAUER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 132607 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 276874 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 515136 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CHAIR OF THE BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE CHAIRPERSON |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 2010 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 336000 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 650 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 650 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 2025 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2025 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | WI |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE WMC LITIGATION CENTER'S MISSION IS TO REPRESENT CLIENTS IN LEGAL ACTIONS TO FOSTER AND PROTECT THE FREE ENTERPRISE SYSTEM. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 104674 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 98464 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 34674 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 53464 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 9504 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 17823 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 27327 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 5346 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 5346 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 6484 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 6484 |
| IRS990/OtherExpensesGrp/Desc | 0 | DUES AND SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 9415 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 9415 |
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| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2025 |
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| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 16892 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 16892 |
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| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 53000 |
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| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 2 | 7000 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 2 | 684 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 2 | EXECUTIVE DIRECTOR |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 2 | 162460 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | BAD RIVER BAND OF THE LAKE SUPERIOR TRIBE OF CHIPPEWA INDIANS OF THE BAD RIVER RESERVATION V. ENBRIDGE ENERGY COMPANY, INC. (U.S. COURT OF APPEALS FOR THE SEVENTH CIRCUIT, CASE NOS. 23-2309 & 23-2467) THE LITIGATION CENTER FILED AN AMICUS BRIEF IN THIS CASE IN 2023 ON BEHALF OF SEVERAL TRADE ORGANIZATIONS. IN THE AMICUS BRIEF, THE LITIGATION CENTER HIGHLIGHTED THE NEGATIVE ECONOMIC AND POLITICAL CONSEQUENCES THAT WOULD HAPPEN IF THE COURT WERE TO ORDER THE ENBRIDGE ENERGY COMPANY TO IMMEDIATELY SHUT DOWN A SEGMENT OF ITS OIL PIPELINE IN NORTHERN WISCONSIN. THIS AMICUS BRIEF SEEKS TO BENEFIT THE PUBLIC GENERALLY BY ENCOURAGING THE COURT TO ALLOW THIS OIL PIPELINE TO REMAIN OPEN FOR NOW, THEREBY PROVIDING AN AFFORDABLE AND RELIABLE SOURCE OF ENERGY FOR THE GREAT LAKES REGION OF THE UNITED STATES AND CANADA, AS WELL AS HELPING TO PROTECT THOUSANDS OF JOBS THAT DEPEND ON THIS PIPELINE. THE LITIGATION CENTER DID NOT SEEK OR OBTAIN ANY FEES IN THIS MATTER. TOWN OF LEDGEVIEW, LEDGEVIEW FARMS LLC V. LIVESTOCK FACILITY SITING REVIEW BOARD (WISCONSIN SUPREME COURT, CASE NO. 2021AP240) IN JANUARY 2023, THE LITIGATION CENTER FILED AN AMICUS BRIEF IN THIS CASE ON BEHALF OF THREE TRADE GROUPS. THE AMICUS BRIEF URGED THE WISCONSIN SUPREME COURT TO REVIEW THE COURT OF APPEALS' DECISION, WHICH HAD SET JUDICIAL PRECEDENT ON THE GROUNDS UNDER WHICH A LOCAL GOVERNMENT MAY DENY A FARM'S PERMIT APPLICATION FOR SITING OR EXPANDING A LIVESTOCK FACILITY. THIS AMICUS BRIEF SOUGHT TO BENEFIT THE PUBLIC GENERALLY BY CLARIFYING THE GROUNDS UNDER WHICH A LOCAL GOVERNMENT MAY DENY SUCH A PERMIT APPLICATION, A MATTER OF PUBLIC INTEREST. THIS AMICUS BRIEF ALSO SOUGHT TO BENEFIT THE PUBLIC GENERALLY BY ELIMINATING ONEROUS AND UNLAWFUL BARRIERS TO EXPANSION OF A LIVESTOCK FARM, THEREBY ALLOWING LIVESTOCK FARMS TO ACHIEVE GREATER ECONOMY OF SCALE, MAINTAIN AFFORDABLE PRICES FOR THEIR PRODUCTS, AND SUPPORT THE ECONOMIES OF RURAL COMMUNITIES. EVERS V. MARKLEIN (WISCONSIN SUPREME COURT, CASE NO. 2023AP2020-OA) SEVERAL EXECUTIVE BRANCH OFFICIALS IN WISCONSIN STATE GOVERNMENT FILED THIS LAWSUIT AGAINST SEVERAL STATE LEGISLATORS, ALLEGING THAT LEGISLATIVE COMMITTEES HAD VIOLATED THE CONSTITUTIONAL SEPARATION OF POWERS BY "VETOING" CERTAIN EXECUTIVE BRANCH ACTIONS. IN 2023, THE LITIGATION CENTER FILED AN AMICUS BRIEF IN THIS CASE ON BEHALF OF A TRADE ORGANIZATION, URGING THE WISCONSIN SUPREME COURT NOT TO GRANT ORIGINAL JURISDICTION OVER THIS CASE. THE LITIGATION CENTER'S AMICUS BRIEF SOUGHT TO BENEFIT THE PUBLIC GENERALLY BY PRESERVING WISCONSIN'S SEPARATION OF POWERS, INCLUDING IMPORTANT LEGISLATIVE OVERSIGHT OF UNELECTED AGENCY OFFICIALS. THE LITIGATION CENTER DID NOT SEEK OR RECEIVE ANY FEES IN THIS MATTER. UNDERWOOD V. VOS (WISCONSIN SUPREME COURT, CASE NO. 2023AP001896-OA) THE PETITIONERS FILED THIS LAWSUIT AS AN ORIGINAL ACTION IN THE WISCONSIN SUPREME COURT, SEEKING TO INVALIDATE WISCONSIN'S FUNDING MECHANISMS FOR CHOICE AND CHARTER SCHOOLS. IN 2023, THE LITIGATION CENTER FILED AN AMICUS BRIEF IN THIS CASE ON BEHALF OF A TRADE ORGANIZATION, URGING THE WISCONSIN SUPREME COURT NOT TO GRANT ORIGINAL JURISDICTION OVER THIS CASE. THE LITIGATION CENTER POINTED OUT IN ITS AMICUS BRIEF THAT CHOICE AND CHARTER SCHOOLS BENEFIT THE PUBLIC GENERALLY BY EXCEEDING THE METRICS OF TRADITIONAL PUBLIC SCHOOLS. THE LITIGATION CENTER ALSO NOTED IN ITS AMICUS BRIEF THAT THIS LAWSUIT, IF SUCCESSFUL, WOULD HAVE HARMFUL EFFECTS ON WISCONSIN'S STUDENTS, FAMILIES, TEACHERS, AND ECONOMY. THE LITIGATION CENTER'S AMICUS BRIEF SOUGHT TO BENEFIT THE PUBLIC GENERALLY BY HELPING TO PRESERVE THE FINANCIAL VIABILITY OF CHOICE AND CHARTER SCHOOLS. THE LITIGATION CENTER DID NOT SEEK OR RECEIVE ANY FEES IN THIS MATTER. REBECCA CLARKE V. WISCONSIN ELECTIONS COMMISSION (WISCONSIN SUPREME COURT, CASE NO. 2023AP1399-OA) THE PETITIONERS FILED THIS LAWSUIT AS AN ORIGINAL ACTION IN THE WISCONSIN SUPREME COURT, SEEKING TO INVALIDATE WISCONSIN'S LEGISLATIVE MAPS AND FORCE DULY ELECTED SENATORS TO SEEK REELE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE DIRECTORS OF THE CORPORATION SHALL BE APPOINTED BY WISCONSIN MANUFACTURERS AND COMMERCE, INC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART III, LINE 4A, LEGAL CASES CONTINUED |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
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| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 391233219 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(6) |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | STATE CHAMBER OF COMMERCE AND MANUFACTURERS' ASSOCIATION |
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| IRS990/SubjectToProxyTaxInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 129499 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 122952 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 129499 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalContributionsAmt | 0 | 336000 |
| IRS990/TotalEmployeeCnt | 0 | 2 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 21961 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 320249 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 342210 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 18278 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 31035 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 18278 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 31035 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 104674 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 98464 |
| IRS990/TotalOtherCompensationAmt | 0 | 139467 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 320249 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 132607 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.