Liabilities / Assets
18th percentile
Higher debt load relative to assets than 18% of similar nonprofits.
EIN 45-1606079 • 501(c)3 • Milwaukee, WI
Profile
The organization is dedicated to the promotion of free markets, limited government, individual liberty, and a robust civil society.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
18th percentile
Higher debt load relative to assets than 18% of similar nonprofits.
Liabilities / Revenue
16th percentile
Higher debt load relative to revenue than 16% of similar nonprofits.
Net Margin
82nd percentile
Higher net margin than 82% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 7.4% of source-year revenue.
Asset Growth
88th percentile
Faster asset growth than 88% of similar nonprofits.
Revenue Growth
84th percentile
Faster revenue growth than 84% of similar nonprofits.
Assets
Down$6,076,165
Down $80,201 (-1.3%) from 2022
Liabilities
Down$209,934
Down $74,118 (-26%) from 2022
Net Assets
Down$5,866,231
Down $6,083 (-0.1%) from 2022
Revenue
Down$3,604,933
Down $1,060,171 (-23%) from 2022
Expenses
Up$3,610,660
Up $193,440 (+5.7%) from 2022
Net Income
Down-$5,727
Down $1,253,611 (-100%) from 2022
Most recent year
2023 • Form 990Summary only. Only limited summary data is available for this year.
The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2020 below.
The organization shall advance the rule of law, free markets and a robust civic culture through litigation, research, public education, and the provision of legal counsel to like minded individuals and organizations.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | - | $3,029,682 | - |
| Cash and Non-Interest-Bearing Accounts | $2,451,726 | - | - |
| Pledges and Grants Receivable | $265,311 | $258,130 | ▼ $7,181 |
| Land, Buildings, and Equipment, Net | $136,250 | $114,838 | ▼ $21,412 |
| Prepaid Expenses and Deferred Charges | $38,403 | $38,495 | ▲ $92 |
| Total Assets | $2,892,940 | $3,453,645 | ▲ $560,705 |
| Other Assets Total | $1,250 | $12,500 | ▲ $11,250 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $14,945 | $21,254 | ▲ $6,309 |
| Total Liabilities | $14,945 | $21,254 | ▲ $6,309 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,612,684 | $2,648,009 | ▲ $35,325 |
| Net Assets With Donor Restrictions | $265,311 | $784,382 | ▲ $519,071 |
| Total Net Assets Fund Balance | $2,877,995 | $3,432,391 | ▲ $554,396 |
| Total Liabilities and Net Assets / Fund Balance | $2,892,940 | $3,453,645 | ▲ $560,705 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $64,629 | $17,444 | $82,073 |
| Equipment | $40,178 | $34,772 | $74,950 |
| Leasehold Improvements | $10,031 | $2,716 | $12,747 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Richard M Esenberg | President & General Counsel | FT | $354,592 | $61,590 | $416,182 |
| Luke Berg | Deputy Counsel | FT | $103,210 | $37,280 | $140,490 |
| James Pugh | Director of Advancement | FT | $104,221 | $36,139 | $140,360 |
| Anthony Lococo | Deputy Counsel | FT | $107,058 | $29,716 | $136,774 |
| Stacy a Stueck | Director of Administration & Board Secretary | FT | $98,543 | $26,138 | $124,681 |
| Name | Title |
|---|---|
| James T Barry Iii | Chairman |
| Christopher Wolfe | Director |
| Michael Grebe | Director |
| Michael H White | Director |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,081,076 |
| Other Expenses | $512,414 |
| Total Fundraising Expense | $223,392 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $805,129 | $86,264 | $67,093 | $958,486 |
| Other Salaries and Wages | $668,116 | $71,584 | $55,676 | $795,376 |
| Fees for Services Other | $146,964 | $26,037 | $28,353 | $201,354 |
| Other Employee Benefits | $130,493 | $13,982 | $10,874 | $155,349 |
| Occupancy | $125,626 | $13,460 | $10,469 | $149,555 |
| Payroll Taxes | $93,022 | $9,967 | $7,752 | $110,741 |
| Pension Plan Contributions | $51,344 | $5,501 | $4,279 | $61,124 |
| Office Expenses | $23,149 | $6,727 | $22,999 | $52,875 |
| Depreciation Depletion | $20,316 | $5,805 | $2,902 | $29,023 |
| All Other Expenses | $12,396 | $4,135 | $578 | $17,109 |
| Other Expenses | $4,552 | $911 | $4,552 | $9,104 |
| Insurance | $5,519 | $591 | $460 | $6,570 |
| Conferences and Meetings | $4,982 | $277 | $277 | $5,536 |
| Information Technology | $1,601 | - | $799 | $2,400 |
| Travel | $562 | $120 | $120 | $802 |
| Total Functional Expenses | $2,124,737 | $245,361 | $223,392 | $2,593,490 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,593,490 |
| Total Expenses per Audited Statements | $2,593,490 |
| Total Expenses per Form 990 | $2,593,490 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Form 990 is reviewed by the director of administration and board president prior to filing with the internal revenue service.”
“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.”
“Compensation of the president and key personnel is reviewed annually by the board. Comparative data is used to review compensation levels for all staff”
“All governing documents, conflict of interest policy, and financial statements are made available to the public upon request.”
“AVAILABLE UPON REQUEST.”
“The process has not changed. Form 990 is reviewed by the director of administration and board president prior to filing with the internal revenue service.”
“During 2020, management determined that as of december 31, 2019, an additional $300,000 contribution receivable was not included in contributions receivable or grant revenue for the year then ended. A prior period adjustment increasing beginning net assets with donor restrictions totaling $300,000 associated with this contribution has been made.”
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 | 14945 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 21254 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE ORGANIZATION SHALL ADVANCE THE RULE OF LAW, FREE MARKETS AND A ROBUST CIVIC CULTURE THROUGH LITIGATION, RESEARCH, PUBLIC EDUCATION, AND THE PROVISION OF LEGAL COUNSEL TO LIKE MINDED INDIVIDUALS AND ORGANIZATIONS. |
| IRS990/AllOtherContributionsAmt | 0 | 2833691 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 578 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 4135 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 12396 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 17109 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | RICHARD ESSENBERG |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4147276369 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 330 E KILBOURN NO 725 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MILWAUKEE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 53202 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 2451726 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 67093 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 86264 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 805129 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 958486 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 277 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 277 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 4982 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 5536 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 2833691 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 14195 |
| IRS990/CYOtherExpensesAmt | 0 | 512414 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 254396 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2081076 |
| IRS990/CYTotalExpensesAmt | 0 | 2593490 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 223392 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2847886 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 2902 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 5805 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 20316 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 29023 |
| IRS990/Desc | 0 | LITIGATION: 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. WE HAVE ASSISTED MANY INDIVIDUALS AND ORGANIZATIONS WITH OEPEN RECORDS REQUETS. SUCH ASSISTANCE INCLUDES HELP DRAFTING REQUESTS, AND WRITING THREATENING LETTERS TO RECALCITRANT GOVERNMENTS. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 265311 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 784382 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 23 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1165210 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 28353 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 26037 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 146964 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 201354 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 2 | X |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 61590 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 26138 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 36139 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 37280 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 29716 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JAMES T BARRY III |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MICHAEL GREBE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CHRISTOPHER WOLFE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MICHAEL H WHITE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RICHARD M ESENBERG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | STACY A STUECK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JAMES PUGH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | LUKE BERG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ANTHONY LOCOCO |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 354592 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 98543 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 104221 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 103210 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 107058 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | PRESIDENT & GENERAL COUNSEL |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR OF ADMINISTRATION & BOARD SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR OF ADVANCEMENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DEPUTY COUNSEL |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DEPUTY COUNSEL |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2011 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -2813 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 2850699 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 799 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 1601 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 2400 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 460 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 591 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 5519 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 6570 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 17008 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 17008 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 15 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 54932 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 136250 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 114838 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 169770 |
| IRS990/LegalDomicileStateCd | 0 | WI |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 2813 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 1 |
| 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 ORGANIZATION SHALL ADVANCE THE RULE OF LAW, FREE MARKETS AND A ROBUST CIVIC CULTURE THROUGH LITIGATION, RESEARCH, PUBLIC EDUCATION, AND THE PROVISION OF LEGAL COUNSEL TO LIKE MINDED INDIVIDUALS AND ORGANIZATIONS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2877995 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3432391 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -2813 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -2813 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2612684 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2648009 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 10469 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 13460 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 125626 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 149555 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 22999 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 6727 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 23149 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 52875 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1250 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 12500 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 10874 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 13982 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 130493 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 155349 |
| IRS990/OtherExpensesGrp/Desc | 0 | BOOKS, SUBSCRIPTIONS, R |
| IRS990/OtherExpensesGrp/Desc | 1 | CLIENT DEVELOPMENT |
| IRS990/OtherExpensesGrp/Desc | 2 | EQUIPMENT RENTAL AND MA |
| IRS990/OtherExpensesGrp/Desc | 3 | PUBLIC EDUCATION AND OU |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 5500 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 709 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 4552 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 911 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 16961 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 5500 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 8505 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 4552 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 16961 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 11000 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 10125 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 9104 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 55676 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 71584 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 668116 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 795376 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 7752 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 9967 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 93022 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 110741 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 4279 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 5501 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 51344 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 61124 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 265311 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 258130 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 38403 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 38495 |
| IRS990/PrincipalOfficerNm | 0 | RICHARD M ESENBERG |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 300000 |
| IRS990/ProfessionalFundraisingInd | 0 | 1 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | POLICY & EDUCATION INTITIATIVE: 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. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 959527 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 2239536 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 25180 |
| IRS990/PYOtherExpensesAmt | 0 | 444143 |
| IRS990/PYOtherRevenueAmt | 0 | 29240 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 50692 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -173727 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2042666 |
| IRS990/PYTotalExpensesAmt | 0 | 2518375 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 31566 |
| IRS990/PYTotalRevenueAmt | 0 | 2344648 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 254396 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 3029682 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 2833691 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 2239536 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1841926 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2013511 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1368137 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 10296801 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 17008 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 25180 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 16506 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3528 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 683 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 62905 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 50692 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.38290 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.31630 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 3977810 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 6318991 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 2833691 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 2239536 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1841926 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2013511 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1368137 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 10296801 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 10388946 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt | 0 | 29240 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 29240 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleC/DirectContactLegislatorsInd | 0 | 0 |
| IRS990ScheduleC/GrantsOtherOrganizationsInd | 0 | 0 |
| IRS990ScheduleC/MailingsMembersInd | 0 | 0 |
| IRS990ScheduleC/MediaAdvertisementsInd | 0 | 0 |
| IRS990ScheduleC/NotDescribedSection501c3Ind | 0 | 0 |
| IRS990ScheduleC/OtherActivitiesAmt | 0 | 1622 |
| IRS990ScheduleC/OtherActivitiesInd | 0 | 1 |
| IRS990ScheduleC/PaidStaffOrManagementInd | 0 | 1 |
| IRS990ScheduleC/PublicationsOrBroadcastInd | 0 | 0 |
| IRS990ScheduleC/RalliesDemonstrationsInd | 0 | 0 |
| IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt | 0 | ALLOCATED 20% OF LOBBYING EFFORT TO BIENNIAL BUDGETS FOR HEALTH SERVICES AND PUBLIC INSPECTION. ALLOCATED 70% OF LOBBYING EFFORT ON A RANGE OF TOPICS WITH THE MAJORITY OF EFFORT BEING PLACED INTO TRANSPARENCY IN PUBLIC K-12 SCHOOL FUNDING, REFORMING MEDICAID, FREE SPEECH AND MEDICINE, AND PROPOSALS TO CHANGE LIQUOR LICENSURE AND PERMITTING REQUIREMENTS. THE REMAINING 10% OF EFFORT WAS SPENT ON MULTIPLE MINOR CAUSES. |
| IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART II-B, LINE 1: |
| IRS990ScheduleC/TotalLobbyingExpendituresAmt | 0 | 1622 |
| IRS990ScheduleC/VolunteersInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 40178 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 34772 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 74950 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2593490 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 10031 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 2716 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 12747 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 64629 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 17444 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 82073 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2847886 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 114838 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2593490 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2847886 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2847886 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2593490 |
| IRS990ScheduleG/AgrmtProfFundraisingActyInd | 0 | 1 |
| IRS990ScheduleG/EmailSolicitationsInd | 0 | X |
| IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt | 0 | FUNDRAISING MAILINGS |
| IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt | 1 | FUNDRAISING MAILINGS |
| IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt | 2 | FUNDRAISING MAILINGS |
| IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd | 0 | 0 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd | 1 | 0 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd | 2 | 0 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt | 0 | 0 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt | 1 | 0 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt | 2 | 0 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt | 0 | -10602 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt | 1 | -30776 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt | 2 | -13750 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt | 0 | ALPHAGRAPHICS |
| IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt | 1 | NEW LEGACY DIRECT |
| IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt | 2 | AMERICAN PHILANTHROPIC |
| IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt | 0 | 10602 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt | 1 | 30776 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt | 2 | 13750 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt | 0 | 330 E KILBOURN AVE SUITE 103 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt | 1 | 45 MAIN STREET SUITE 211 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt | 2 | 119 N HIGH STREET |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm | 0 | MILWAUKEE |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm | 1 | PETERBOROUGH |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm | 2 | WEST CHESTER |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd | 0 | WI |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd | 1 | NH |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd | 2 | PA |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd | 0 | 53202 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd | 1 | 03458 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd | 2 | 19380 |
| IRS990ScheduleG/InPersonSolicitationsInd | 0 | X |
| IRS990ScheduleG/LicensedStatesCd | 0 | WI |
| IRS990ScheduleG/MailSolicitationsInd | 0 | X |
| IRS990ScheduleG/PhoneSolicitationsInd | 0 | X |
No mirrored PDF or thumbnail assets are attached yet.