Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
990 • Fiscal year 2014 • EIN 45-2547807
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
49th percentile
Higher net margin than 49% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 3.2% of source-year revenue.
Asset Growth
95th percentile
Faster asset growth than 95% of similar nonprofits.
Revenue Growth
21st percentile
Faster revenue growth than 21% of similar nonprofits.
Assets
Up$925,705
Up $427,736 (+86%) from 2013
Net Assets
Up-$529,661
Up $90,290 (+15%) from 2013
Liabilities
Up$1,455,366
Up $337,446 (+30%) from 2013
Revenue
Down$3,752,380
Down $436,566 (-10%) from 2013
Expenses
Down$3,662,090
Down $97,299 (-2.6%) from 2013
Net Income
Down$90,290
Down $339,267 (-79%) from 2013
Wisconsin virtual learning is a tuition free 4k-12th grade public virtual charter school with highly qualified and experienced wisconsin-certified teachers and a track record of over a decade of student success. Our mission is to meet individual learning needs to foster success within academics and life beyond school.
Wisconsin virtual learning, inc. Is a not-for-profit organization that provides on-line personalized educational programing opportunities to students in grades 4k through 12.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $351,088 | $853,818 | ▲ $502,730 |
| Accounts Receivable | $135,213 | $70,564 | ▼ $64,649 |
| Prepaid Expenses and Deferred Charges | $11,668 | $1,323 | ▼ $10,345 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Total Assets | $497,969 | $925,705 | ▲ $427,736 |
| Liabilities | |||
| Other Liabilities | $431,977 | $1,093,953 | ▲ $661,976 |
| Mortgage Notes Payable Secured by Investment Property | $660,727 | $314,907 | ▼ $345,820 |
| Accounts Payable and Accrued Expenses | $25,216 | $46,506 | ▲ $21,290 |
| Total Liabilities | $1,117,920 | $1,455,366 | ▲ $337,446 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $-619,951 | $-529,661 | ▲ $90,290 |
| Total Net Assets Fund Balance | $-619,951 | $-529,661 | ▲ $90,290 |
| Total Liabilities and Net Assets / Fund Balance | $497,969 | $925,705 | ▲ $427,736 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Melissa Horn | Director | FT | $92,733 | $25,698 | $118,431 |
| Name | Title |
|---|---|
| Terry Weingrod | President |
| Corinne Baumeister | Board Member |
| William Hintz | Secretary |
| Julie Fraser | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $2,011,488 |
| Salaries, Compensation, and Employee Benefits | $1,650,602 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,103,030 | $24,551 | - | $1,127,581 |
| Fees for Services Other | $304,275 | $95,487 | - | $399,762 |
| Other Employee Benefits | $302,362 | $7,000 | - | $309,362 |
| Occupancy | $228,829 | - | - | $228,829 |
| Current Officers, Directors, Trustees, and Key Employees | $127,431 | $3,267 | - | $130,698 |
| Advertising | $88,964 | - | - | $88,964 |
| Payroll Taxes | $81,160 | $1,801 | - | $82,961 |
| Information Technology | $71,168 | - | - | $71,168 |
| Office Expenses | $54,753 | - | - | $54,753 |
| Interest | - | $52,428 | - | $52,428 |
| Travel | $31,524 | - | - | $31,524 |
| Insurance | $12,367 | $3,929 | - | $16,296 |
| Payments to Affiliates | $10,221 | - | - | $10,221 |
| Other Expenses | $9,528 | $61,500 | - | $9,528 |
| Total Functional Expenses | $3,412,127 | $249,963 | $0 | $3,662,090 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $3,662,090 |
| Total Expenses per Audited Statements | $3,662,090 |
| Total Expenses per Form 990 | $3,662,090 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to Northern Ozaukee School District | $1,093,953 |
“There were no meetings held by the governing body”
“There are no committees within the organization.”
“The form 990 will be reviewed by the entire board of education.”
“We follow the conflict of interest policy and review annually.”
“The wvl board sets the executive director's salary through a review of previous year's performance and approval by the wvl board. Comparables are provided to assist in the decision. Wages of staff are determined by the executive director with approval of the wvl board. Reviews are used from previous year's performance.”
“AVAILABLE UPON REQUEST.”
“Purchased services: program service expenses 304,275. Management and general expenses 95,487. Fundraising expenses 0. Total expenses 399,762.”
“Wisconsin virtual learning, inc. Is exempt from federal income tax under section 501(c)(3) of the internal revenue code. In addition, the organization qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization other than a private foundation under section 509(a)(2). The organization is also exempt from wisconsin income taxes. The organization has adopted the guidance for accounting for uncertainties in income taxes which is part of financial accounting standards board (fasb) accounting standards codification (asc) 740, income taxes. This guidance increases the relevancy and comparability of financial reporting by clarifying the way organizations account for uncertainties in income taxes for tax positions taken or expected to be taken. It makes recognition and measurement more consistent as well as offering clear criteria for subsequently recognizing, derecognizing and measuring such tax positions for financial statement purposes. Penalties and interest assessed by income taxing authorities are included in management and general expenses, if applicable. The organization had no interest and penalties related to income taxes for the year ended june 30, 2014. The organization's federal returns are subject to examination generally for three years after they are filed and its state returns generally for four years after they are filed.”
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 | 25216 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 46506 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 135213 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 70564 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | WISCONSIN VIRTUAL LEARNING, INC. IS A NOT-FOR-PROFIT ORGANIZATION THAT PROVIDES ON-LINE PERSONALIZED EDUCATIONAL PROGRAMING OPPORTUNITIES TO STUDENTS IN GRADES 4K THROUGH 12. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 88964 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 88964 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | THE ORGANIZATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2626922489 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 401 HIGHLAND DR |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | FREDONIA |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | WI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 53021 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 3267 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 127431 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 130698 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 68 |
| IRS990/CYOtherExpensesAmt | 0 | 2011488 |
| IRS990/CYOtherRevenueAmt | 0 | 16032 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3736280 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 90290 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1650602 |
| IRS990/CYTotalExpensesAmt | 0 | 3662090 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3752380 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | WISCONSIN VIRTUAL LEARNING (WVL) IS A 4K-12TH GRADE PUBLIC VIRTUAL CHARTER SCHOOL WITH HIGHLY QUALIFIED AND EXPERIENCED WISCONSIN-CERTIFIED TEACHERS AND A TRACK RECORD OF NINE YEARS OF STUDENT SUCCESS. OUR MISSION IS TO PROVIDE A PERSONALIZED EDUCATIONAL PROGRAM TO MEET THE INDIVIDUAL LEARNING NEEDS OF EACH OF OUR STUDENTS. OUR PASSION IS TO DO WHATEVER IT TAKES TO HELP EACH CHILD REACH THEIR FULL POTENTIAL. WVL OFFERS A DIVERSE SELECTION OF LEARNING PATHWAYS INCLUDING ONLINE CLASSES, INDEPENDENT LEARNING, AND CURRICULUM CHOICES TO BEST MEET THE INDIVIDUAL LEARNING STYLES AND NEEDS OF EACH OF OUR STUDENTS. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 36 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 3412127 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 95487 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 304275 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 399762 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | 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 | 25698 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | TERRY WEINGROD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JULIE FRASER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | WILLIAM HINTZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CORINNE BAUMEISTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MELISSA HORN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 92733 |
| 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/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| 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/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 3752380 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 71168 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 71168 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 3929 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 12367 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 16296 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 52428 |
| IRS990/InterestGrp/TotalAmt | 0 | 52428 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 68 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 68 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 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 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 0 |
| IRS990/MissionDesc | 0 | WISCONSIN VIRTUAL LEARNING, INC. IS A NOT-FOR-PROFIT ORGANIZATION THAT PROVIDES ON-LINE PERSONALIZED EDUCATIONAL PROGRAMING OPPORTUNITIES TO STUDENTS IN GRADES 4K THROUGH 12. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 660727 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 314907 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -619951 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -529661 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 228829 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 228829 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 54753 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 54753 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 7000 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 302362 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 309362 |
| IRS990/OtherExpensesGrp/Desc | 0 | CURRICULUM |
| IRS990/OtherExpensesGrp/Desc | 1 | ADMINISTRATIVE OVERSIGH |
| IRS990/OtherExpensesGrp/Desc | 2 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS EXPENSES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 61500 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 963014 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 23501 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 9528 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 963014 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 61500 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 23501 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 9528 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 431977 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1093953 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611110 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 16032 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 16032 |
| IRS990/OtherRevenueTotalAmt | 0 | 16032 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 24551 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1103030 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1127581 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt | 0 | 10221 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 10221 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1801 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 81160 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 82961 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 11668 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1323 |
| IRS990/PrincipalOfficerNm | 0 | MELISSA HORN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611110 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | STATE EQUALIZATION/SPE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | FEES AND CHARGES FOR S |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3717113 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 19167 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3717113 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 19167 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 32 |
| IRS990/PYOtherExpensesAmt | 0 | 2174425 |
| IRS990/PYOtherRevenueAmt | 0 | 23316 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 4165598 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 429557 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1584964 |
| IRS990/PYTotalExpensesAmt | 0 | 3759389 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 4188946 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 90290 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 3752312 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 351088 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 853818 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3662090 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1093953 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO NORTHERN OZAUKEE SCHOOL DISTRICT |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3752380 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | WISCONSIN VIRTUAL LEARNING, INC. IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE ORGANIZATION IS ALSO EXEMPT FROM WISCONSIN INCOME TAXES. THE ORGANIZATION HAS ADOPTED THE GUIDANCE FOR ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES WHICH IS PART OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES. THIS GUIDANCE INCREASES THE RELEVANCY AND COMPARABILITY OF FINANCIAL REPORTING BY CLARIFYING THE WAY ORGANIZATIONS ACCOUNT FOR UNCERTAINTIES IN INCOME TAXES FOR TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN. IT MAKES RECOGNITION AND MEASUREMENT MORE CONSISTENT AS WELL AS OFFERING CLEAR CRITERIA FOR SUBSEQUENTLY RECOGNIZING, DERECOGNIZING AND MEASURING SUCH TAX POSITIONS FOR FINANCIAL STATEMENT PURPOSES. PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES ARE INCLUDED IN MANAGEMENT AND GENERAL EXPENSES, IF APPLICABLE. THE ORGANIZATION HAD NO INTEREST AND PENALTIES RELATED TO INCOME TAXES FOR THE YEAR ENDED JUNE 30, 2014. THE ORGANIZATION'S FEDERAL RETURNS ARE SUBJECT TO EXAMINATION GENERALLY FOR THREE YEARS AFTER THEY ARE FILED AND ITS STATE RETURNS GENERALLY FOR FOUR YEARS AFTER THEY ARE FILED. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3662090 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1093953 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3752380 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3752380 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3662090 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE SCHOOL REGULARLY PUBLISHES AND OTHERWISE COMMUNICATES ITS NONDISCRIMINATION POLICY. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | WISCONSIN VIRTUAL LEARNING, INC. RECEIVES BOTH STATE EQUALIZATION AID AS WELL AS SPECIAL EDUCATION AID. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, PART I, LINE 6 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THERE WERE NO MEETINGS HELD BY THE GOVERNING BODY |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THERE ARE NO COMMITTEES WITHIN THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FORM 990 WILL BE REVIEWED BY THE ENTIRE BOARD OF EDUCATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | WE FOLLOW THE CONFLICT OF INTEREST POLICY AND REVIEW ANNUALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE WVL BOARD SETS THE EXECUTIVE DIRECTOR'S SALARY THROUGH A REVIEW OF PREVIOUS YEAR'S PERFORMANCE AND APPROVAL BY THE WVL BOARD. COMPARABLES ARE PROVIDED TO ASSIST IN THE DECISION. WAGES OF STAFF ARE DETERMINED BY THE EXECUTIVE DIRECTOR WITH APPROVAL OF THE WVL BOARD. REVIEWS ARE USED FROM PREVIOUS YEAR'S PERFORMANCE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 304,275. MANAGEMENT AND GENERAL EXPENSES 95,487. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 399,762. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 8A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART IX, LINE 11G |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 497969 |
| IRS990/TotalAssetsEOYAmt | 0 | 925705 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 497969 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 925705 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 36 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 249963 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 3412127 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 3662090 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1117920 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1455366 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1117920 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1455366 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -619951 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -529661 |
| IRS990/TotalOtherCompensationAmt | 0 | 25698 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 3412127 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 3736280 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 92733 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 68 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3752312 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 3752380 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 4 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 497969 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 925705 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 31524 |
| IRS990/TravelGrp/TotalAmt | 0 | 31524 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | -619951 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | -529661 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1 | 0 | 401 HIGHLAND DR |
| IRS990/USAddress/City | 0 | FREDONIA |
| IRS990/USAddress/State | 0 | WI |
| IRS990/USAddress/ZIPCode | 0 | 53021 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | WWW.WISCONSINVL.NET |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MELISSA HORN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2626922489 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-10-28 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | WISCONSIN VIRTUAL LEARNING INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WISC |
| ReturnHeader/Filer/EIN | 0 | 452547807 |
| ReturnHeader/Filer/PhoneNum | 0 | 2626922489 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 401 HIGHLAND DR |
| ReturnHeader/Filer/USAddress/City | 0 | FREDONIA |
| ReturnHeader/Filer/USAddress/State | 0 | WI |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 53021 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 391173131 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | SCHENCK SC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 712 RIVERFRONT DRIVE STE 301 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | SHEBOYGAN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | WI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 53081 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9204580341 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2014-10-28 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | BRYAN F GRUNEWALD CPA |
| ReturnHeader/ReturnTs | 0 | 2014-11-13T09:49:13-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-06-30 |
| ReturnHeader/TaxYr | 0 | 2013 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
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