Civic Intelligence

Wisconsin Virtual Learning Inc.

990 • Fiscal year 2018 • EIN 45-2547807

Jul 01, 2017 to Jun 30, 2018 • Filed on Dec 21, 2018

Organization ProfileWWW.WISCONSINVL.NET
401 Highland DriveFredonia, WI 53021

(262) 692-2489

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

92nd percentile

1.03x

Higher debt load relative to assets than 92% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

57th percentile

0.14x

Higher debt load relative to revenue than 57% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

66th percentile

10%

Higher net margin than 66% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

14th percentile

-9.8%

Faster asset growth than 14% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

22nd percentile

-9.8%

Faster revenue growth than 22% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$321,874

Down $35,040 (-9.8%) from 2017

Net Assets

Up

-$11,114

Up $251,101 (+96%) from 2017

Liabilities

Down

$332,988

Down $286,141 (-46%) from 2017

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin66th percentile

Revenue

Down

$2,451,251

Down $265,506 (-9.8%) from 2017

Expenses

Down

$2,200,150

Down $262,154 (-11%) from 2017

Net Income

Down

$251,101

Down $3,352 (-1.3%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2013: $497,969Liabilities 2013: $1,117,920Net Assets 2013: -$619,9512013Assets 2014: $925,705Liabilities 2014: $1,455,366Net Assets 2014: -$529,6612014Assets 2015: $260,011Liabilities 2015: $853,673Net Assets 2015: -$593,6622015Assets 2016: $244,153Liabilities 2016: $760,822Net Assets 2016: -$516,6692016Assets 2017: $356,914Liabilities 2017: $619,129Net Assets 2017: -$262,2152017Assets 2018: $321,874Liabilities 2018: $332,988Net Assets 2018: -$11,1142018Assets 2019: $263,718Liabilities 2019: $135,426Net Assets 2019: $128,2922019Assets 2020: $740,848Liabilities 2020: $256,016Net Assets 2020: $484,8322020Assets 2021: $1,474,860Liabilities 2021: $204,204Net Assets 2021: $1,270,6562021Assets 2022: $2,062,711Liabilities 2022: $210,071Net Assets 2022: $1,852,6402022Assets 2023: $2,497,625Liabilities 2023: $364,529Net Assets 2023: $2,133,0962023Assets 2024: $2,139,407Liabilities 2024: $298,743Net Assets 2024: $1,840,6642024

Highlighted filing

2018

Assets$321,874
Liabilities$332,988
Net Assets-$11,114
Open 2018 Filing

Operations Trend

Revenue Growth22nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2013: $4,188,946Expenses 2013: $3,759,389Net Income 2013: $429,5572013Revenue 2014: $3,752,380Expenses 2014: $3,662,090Net Income 2014: $90,2902014Revenue 2015: $3,236,944Expenses 2015: $3,300,945Net Income 2015: -$64,0012015Revenue 2016: $2,760,882Expenses 2016: $2,683,888Net Income 2016: $76,9942016Revenue 2017: $2,716,757Expenses 2017: $2,462,304Net Income 2017: $254,4532017Revenue 2018: $2,451,251Expenses 2018: $2,200,150Net Income 2018: $251,1012018Revenue 2019: $2,595,735Expenses 2019: $2,456,329Net Income 2019: $139,4062019Revenue 2020: $3,002,878Expenses 2020: $2,646,338Net Income 2020: $356,5402020Revenue 2021: $3,778,057Expenses 2021: $2,992,233Net Income 2021: $785,8242021Revenue 2022: $3,631,935Expenses 2022: $3,049,951Net Income 2022: $581,9842022Revenue 2023: $3,490,129Expenses 2023: $3,209,673Net Income 2023: $280,4562023Revenue 2024: $3,215,951Expenses 2024: $3,508,383Net Income 2024: -$292,4322024

Highlighted filing

2018

Revenue$2,451,251
Expenses$2,200,150
Net Income$251,101
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Dec 21, 2018
Return Version
2017v2.3
Gross Receipts
$2,451,251
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$354,629$172,889▼ $181,740
Land, Buildings, and Equipment, Net$0$148,000▲ $148,000
Prepaid Expenses and Deferred Charges$885$885→ $0
Accounts Receivable$1,400$100▼ $1,300
Total Assets$356,914$321,874▼ $35,040
Liabilities
Other Liabilities$574,218$158,731▼ $415,487
Accounts Payable and Accrued Expenses$41,731$97,151▲ $55,420
Mortgage Notes Payable Secured by Investment Property-$73,926-
Deferred Revenue$3,180$3,180→ $0
Total Liabilities$619,129$332,988▼ $286,141
Net Assets / Fund Balance
Unrestricted Net Assets$-262,215$-11,114▲ $251,101
Total Net Assets Fund Balance$-262,215$-11,114▲ $251,101
Total Liabilities and Net Assets / Fund Balance$356,914$321,874▼ $35,040

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$148,000$74,000$222,000
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael LeachExecutive DirectorFT$50,500$499$50,999
KAREN O'DONNELLExecutive DirectorFT$40,256-$40,256

Board Members and Trustees

NameTitle
William HintzPresident
Eric DimmitBoard Member
Sandy LundbergBoard Member
Connie BestulClerk
Leslie ManskeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,405,493
Investment Income
$41
Other Revenue
$45,717
Change in Net Assets
$251,101

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,451,251
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,451,251
Total Revenue per Form 990
$2,451,251
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,409,915
Other Expenses$790,235
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,005,533$22,443-$1,027,976
Fees for Services Other$218,848$13,275-$232,123
Other Employee Benefits$190,350$4,667-$195,017
Current Officers, Directors, Trustees, and Key Employees$101,168$2,594-$103,762
Payroll Taxes$81,328$1,832-$83,160
Depreciation Depletion$74,000--$74,000
Information Technology$52,168--$52,168
Occupancy$46,057--$46,057
Interest-$33,469-$33,469
Office Expenses$31,469--$31,469
Advertising$23,332--$23,332
Insurance$14,101$4,802-$18,903
Payments to Affiliates$14,065--$14,065
Travel$7,660--$7,660
Other Expenses$5,278$36,385-$5,278
All Other Expenses$2,285--$2,285
Total Functional Expenses$2,080,683$119,467$0$2,200,150

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,200,150
Total Expenses per Audited Statements$2,200,150
Total Expenses per Form 990$2,200,150
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Other Reported Liabilities

LiabilityAmount
Due to Northern Ozaukee School District$158,731
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

“The form 990 will be reviewed by the entire board of education.”

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

“We follow the conflict of interest policy and review annually.”

Form 990, Part VI, Section B, Line 15

“The wvl board sets the executive director's salary through review of previous year's performance and approval by the wvl board. Wages of staff are determined by the executive director with approval of the wvl board. Reviews are used from previous year's performances.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Wisconsin Virtual Learning Inc
EIN
45-2547807
Phone
2626922489
Address
401 HIGHLAND DRIVE, FREDONIA, WI 53021

Signing Officer

Name
Michael Leach
Title
Executive Director
Phone
2626922489
Signed
2018-12-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wiliam Hintz
Formed
2011
Legal Domicile
Wi
Voting Board Members
5
Independent Board Members
5
Employees
35
Volunteers
5

Preparer

Firm
Schenck Sc
Address
712 RIVERFRONT DRIVE STE 301, SHEBOYGAN, WI 53081
Preparer
Bryan Grunewald
Phone
9204580341
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Purchased services: program service expenses 218,848. Management and general expenses 13,275. Fundraising expenses 0. Total expenses 232,123.”

Financial Statement Notes

PART X, LINE 2:

“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, 2018. 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.”

Raw XML AppendixShowing 400 of 412 raw XML fields

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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt041731
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt097151
IRS990/AccountsReceivableGrp/BOYAmt01400
IRS990/AccountsReceivableGrp/EOYAmt0100
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0WISCONSIN 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.
IRS990/AdvertisingGrp/ProgramServicesAmt023332
IRS990/AdvertisingGrp/TotalAmt023332
IRS990/AllOtherExpensesGrp/ProgramServicesAmt02285
IRS990/AllOtherExpensesGrp/TotalAmt02285
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum02626922489
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0401 HIGHLAND DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0FREDONIA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd053021
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt02594
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0101168
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0103762
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt041
IRS990/CYOtherExpensesAmt0790235
IRS990/CYOtherRevenueAmt045717
IRS990/CYProgramServiceRevenueAmt02405493
IRS990/CYRevenuesLessExpensesAmt0251101
IRS990/CYSalariesCompEmpBnftPaidAmt01409915
IRS990/CYTotalExpensesAmt02200150
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02451251
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt03180
IRS990/DeferredRevenueGrp/EOYAmt03180
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt074000
IRS990/DepreciationDepletionGrp/TotalAmt074000
IRS990/Desc0WISCONSIN 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 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/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt035
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt02080683
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt013275
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0218848
IRS990/FeesForServicesOtherGrp/TotalAmt0232123
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt210.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt310.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt410.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt640.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt6499
IRS990/Form990PartVIISectionAGrp/PersonNm0WILLIAM HINTZ
IRS990/Form990PartVIISectionAGrp/PersonNm1LESLIE MANSKE
IRS990/Form990PartVIISectionAGrp/PersonNm2CONNIE BESTUL
IRS990/Form990PartVIISectionAGrp/PersonNm3SANDY LUNDBERG
IRS990/Form990PartVIISectionAGrp/PersonNm4ERIC DIMMIT
IRS990/Form990PartVIISectionAGrp/PersonNm5KAREN O'DONNELL
IRS990/Form990PartVIISectionAGrp/PersonNm6MICHAEL LEACH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt540256
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt650500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2CLERK
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02011
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02451251
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt052168
IRS990/InformationTechnologyGrp/TotalAmt052168
IRS990/InsuranceGrp/ManagementAndGeneralAmt04802
IRS990/InsuranceGrp/ProgramServicesAmt014101
IRS990/InsuranceGrp/TotalAmt018903
IRS990/InterestGrp/ManagementAndGeneralAmt033469
IRS990/InterestGrp/TotalAmt033469
IRS990/InvestmentIncomeGrp/ExclusionAmt041
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt041
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt074000
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0148000
IRS990/LandBldgEquipCostOrOtherBssAmt0222000
IRS990/LegalDomicileStateCd0WI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0WISCONSIN 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt073926
IRS990/NetAssetsOrFundBalancesBOYAmt0-262215
IRS990/NetAssetsOrFundBalancesEOYAmt0-11114
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt046057
IRS990/OccupancyGrp/TotalAmt046057
IRS990/OfficeExpensesGrp/ProgramServicesAmt031469
IRS990/OfficeExpensesGrp/TotalAmt031469
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04667
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0190350
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0195017
IRS990/OtherExpensesGrp/Desc0CURRICULUM
IRS990/OtherExpensesGrp/Desc1ADMINISTRATIVE OVERSIGH
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt036385
IRS990/OtherExpensesGrp/ProgramServicesAmt0205421
IRS990/OtherExpensesGrp/ProgramServicesAmt17620
IRS990/OtherExpensesGrp/ProgramServicesAmt25278
IRS990/OtherExpensesGrp/TotalAmt0205421
IRS990/OtherExpensesGrp/TotalAmt136385
IRS990/OtherExpensesGrp/TotalAmt27620
IRS990/OtherExpensesGrp/TotalAmt35278
IRS990/OtherLiabilitiesGrp/BOYAmt0574218
IRS990/OtherLiabilitiesGrp/EOYAmt0158731
IRS990/OtherRevenueMiscGrp/BusinessCd0611110
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt045717
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt045717
IRS990/OtherRevenueTotalAmt045717
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt022443
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01005533
IRS990/OtherSalariesAndWagesGrp/TotalAmt01027976
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt014065
IRS990/PaymentsToAffiliatesGrp/TotalAmt014065
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01832
IRS990/PayrollTaxesGrp/ProgramServicesAmt081328
IRS990/PayrollTaxesGrp/TotalAmt083160
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0885
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0885
IRS990/PrincipalOfficerNm0WILIAM HINTZ
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/Desc0STATE EQUALIZATION AID
IRS990/ProgramServiceRevenueGrp/Desc1SPECIAL EDUCATION AID
IRS990/ProgramServiceRevenueGrp/Desc2FEES FOR SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02067462
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1311415
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt226616
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02067462
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1311415
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt226616
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt052
IRS990/PYOtherExpensesAmt01010261
IRS990/PYOtherRevenueAmt06523
IRS990/PYProgramServiceRevenueAmt02710182
IRS990/PYRevenuesLessExpensesAmt0254453
IRS990/PYSalariesCompEmpBnftPaidAmt01452043
IRS990/PYTotalExpensesAmt02462304
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02716757
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0251101
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02451210
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0354629
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0172889
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0148000
IRS990ScheduleD/EquipmentGrp/DepreciationAmt074000
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0222000
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02200150
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0158731
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO NORTHERN OZAUKEE SCHOOL DISTRICT
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02451251
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0WISCONSIN 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, 2018. 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/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0148000
IRS990ScheduleD/TotalExpensesPerForm990Amt02200150
IRS990ScheduleD/TotalLiabilityAmt0158731
IRS990ScheduleD/TotalRevenuePerForm990Amt02451251
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02451251
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02200150
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL REGULARLY PUBLISHES AND OTHERWISE COMMUNICATES ITS NONDISCRIMINATION POLICY.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1WISCONSIN VIRTUAL LEARNING, INC. RECEIVES BOTH STATE EQUALIZATION AID AS WELL AS SPECIAL EDUCATION AID.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 WILL BE REVIEWED BY THE ENTIRE BOARD OF EDUCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WE FOLLOW THE CONFLICT OF INTEREST POLICY AND REVIEW ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE WVL BOARD SETS THE EXECUTIVE DIRECTOR'S SALARY THROUGH REVIEW OF PREVIOUS YEAR'S PERFORMANCE AND APPROVAL BY THE WVL BOARD. WAGES OF STAFF ARE DETERMINED BY THE EXECUTIVE DIRECTOR WITH APPROVAL OF THE WVL BOARD. REVIEWS ARE USED FROM PREVIOUS YEAR'S PERFORMANCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 218,848. MANAGEMENT AND GENERAL EXPENSES 13,275. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 232,123.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0356914
IRS990/TotalAssetsEOYAmt0321874
IRS990/TotalAssetsGrp/BOYAmt0356914
IRS990/TotalAssetsGrp/EOYAmt0321874
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt035
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0119467
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02080683
IRS990/TotalFunctionalExpensesGrp/TotalAmt02200150
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0619129
IRS990/TotalLiabilitiesEOYAmt0332988
IRS990/TotalLiabilitiesGrp/BOYAmt0619129
IRS990/TotalLiabilitiesGrp/EOYAmt0332988
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-262215
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-11114
IRS990/TotalOtherCompensationAmt0499
IRS990/TotalProgramServiceExpensesAmt02080683
IRS990/TotalProgramServiceRevenueAmt02405493
IRS990/TotalReportableCompFromOrgAmt090756
IRS990/TotalRevenueGrp/ExclusionAmt041
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02451210
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02451251
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0356914
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0321874
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt07660
IRS990/TravelGrp/TotalAmt07660
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-262215
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-11114
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0401 HIGHLAND DRIVE
IRS990/USAddress/CityNm0FREDONIA
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd053021
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.WISCONSINVL.NET
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL LEACH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02626922489
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-12-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WISCONSIN VIRTUAL LEARNING INC
ReturnHeader/Filer/BusinessNameControlTxt0WISC
ReturnHeader/Filer/EIN0452547807
ReturnHeader/Filer/PhoneNum02626922489
ReturnHeader/Filer/USAddress/AddressLine1Txt0401 HIGHLAND DRIVE
ReturnHeader/Filer/USAddress/CityNm0FREDONIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd053021
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId082166F02012F771110857B3F6251B165C9B62EDD
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId05A9AB59DCB5716D5F0BD914F6F6658F6367813C3
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.142.163.66
ReturnHeader/FilingSecurityInformation/IPDt02018-12-21
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm010:30:43
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0391173131
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHENCK SC

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$321,874
Liabilities
$332,988
Net assets
-$11,114
Revenue
$2,451,251
Expenses
$2,200,150
Net income
$251,101
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$0.30$1.84$3.22$3.51$0.29
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$0.36$2.13$3.49$3.21$0.28
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.06$0.21$1.85$3.63$3.05$0.58
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.20$1.27$3.78$2.99$0.79
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.26$0.48$3.00$2.65$0.36
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.14$0.13$2.60$2.46$0.14
2018Detailed filing. Detailed filing data is available for this year.$0.32$0.33$0.01$2.45$2.20$0.25
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.62$0.26$2.72$2.46$0.25
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.76$0.52$2.76$2.68$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.26$0.85$0.59$3.24$3.30$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.93$1.46$0.53$3.75$3.66$0.09
2013Summary only. Only limited summary data is available for this year.$0.50$1.12$0.62$4.19$3.76$0.43