Civic Intelligence

Wisconsin Virtual Learning Inc.

990 • Fiscal year 2023 • EIN 45-2547807

Jul 01, 2022 to Jun 30, 2023 • Filed on May 14, 2024

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

62nd percentile

0.15x

Higher debt load relative to assets than 62% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

53rd percentile

0.10x

Higher debt load relative to revenue than 53% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

58th percentile

8.0%

Higher net margin than 58% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

57th percentile

$78,165

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

77th percentile

21%

Faster asset growth than 77% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

32nd percentile

-3.9%

Faster revenue growth than 32% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$2,497,625

Up $434,914 (+21%) from 2022

Net Assets

Up

$2,133,096

Up $280,456 (+15%) from 2022

Liabilities

Up

$364,529

Up $154,458 (+74%) from 2022

Revenue

Down

$3,490,129

Down $141,806 (-3.9%) from 2022

Expenses

Up

$3,209,673

Up $159,722 (+5.2%) from 2022

Net Income

Down

$280,456

Down $301,528 (-52%) from 2022

Historical Trend

Balance Sheet Trend

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

2023

Assets$2,497,625
Liabilities$364,529
Net Assets$2,133,096

Operations Trend

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

2023

Revenue$3,490,129
Expenses$3,209,673
Net Income$280,456
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 14, 2024
Return Version
2022v5.0
Gross Receipts
$3,490,129
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$1,775,500$1,936,470▲ $160,970
Land, Buildings, and Equipment, Net$236,847$238,329▲ $1,482
Accounts Receivable$42,668$108,697▲ $66,029
Prepaid Expenses and Deferred Charges$7,696$43,265▲ $35,569
Inventories for Sale or Use$0$11,195▲ $11,195
Total Assets$2,062,711$2,497,625▲ $434,914
Other Assets Total$0$159,669▲ $159,669
Liabilities
Accounts Payable and Accrued Expenses$151,698$204,860▲ $53,162
Mortgage Notes Payable Secured by Investment Property$58,373$159,669▲ $101,296
Total Liabilities$210,071$364,529▲ $154,458
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,852,640$2,133,096▲ $280,456
Total Net Assets Fund Balance$1,852,640$2,133,096▲ $280,456
Total Liabilities and Net Assets / Fund Balance$2,062,711$2,497,625▲ $434,914

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$198,427$339,759$538,186
Leasehold Improvements$39,902$3,885$43,787
Other Assets Org$159,669--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael LeachExecutive DirectorFT$72,474$5,691$78,165

Board Members and Trustees

NameTitle
William HintzPresident
Eric DimmitDirector
Theresa SchmechelDirector
Sandy LundbergClerk
Leslie ManskeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,406,921
Program Service Revenue
$67,186
Investment Income
$3,814
Other Revenue
$12,208
Change in Net Assets
$280,456

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,490,129
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,490,129
Total Revenue per Form 990
$3,490,129
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,084,462
Other Expenses$1,125,211
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,450,561$65,981-$1,516,542
Fees for Services Other$110,871$341,920-$452,791
Other Employee Benefits$296,109$21,811-$317,920
Depreciation Depletion$126,633$1,943-$128,576
Payroll Taxes$111,433$4,952-$116,385
Current Officers, Directors, Trustees, and Key Employees$76,190$1,953-$78,143
Information Technology$76,715--$76,715
Payments to Affiliates$72,867--$72,867
Pension Plan Contributions$51,737$3,735-$55,472
Occupancy$42,100--$42,100
Advertising$34,093--$34,093
Office Expenses$32,844--$32,844
Travel$15,902--$15,902
Other Expenses$12,929$60,541-$12,929
Interest$274$12,474-$12,748
Insurance$10,094$2,272-$12,366
All Other Expenses$49--$49
Total Functional Expenses$2,692,091$517,582$0$3,209,673

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,209,673
Total Expenses per Audited Statements$3,209,673
Total Expenses per Form 990$3,209,673
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
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 A, Line 8B

There are no committees with the authority to act on behalf of the governing body. All discussion and action is discussed and taken within the monthly board meetings.

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

Each director, principal officer, and member of a committee with governing board delegated powers shall annually sign a statement listing any potential conflicts. The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the corporation's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangement. The minutes of the governing board and all committees with board delegated powers shall contain: the names of the persons who disclosed or otherwise were found to have a financial interest in connection with an actual or possible conflict of interest, the nature of the financial interest, any action taken to determine whether a conflict of interest was present, and the governing board's or committee's decision as to whether a conflict of interest in fact existed as well as the names of the persons who were present for discussions and votes relating to the transaction or arrangement, the content of the discussion, including any alternatives to the proposed transaction or arrangement, and a record of any votes taken in connection with the proceedings.

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
2024-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Hintz
Formed
2011
Legal Domicile
Wi
Voting Board Members
5
Independent Board Members
5
Employees
57
Volunteers
5

Preparer

Firm
Cliftonlarsonallen Llp
Address
100 MARITIME DRIVE SUITE 2B, MANITOWOC, WI 54220
Preparer
Jon Swanson
Phone
9206845500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Purchased services: program service expenses 110,871. Management and general expenses 341,920. Fundraising expenses 0. Total expenses 452,791.

FORM 990, PART XII, LINE 2C:

The organization's process has not changed since the prior year.

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 years ended june 30, 2023 or 2022. 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.

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IRS990/OtherExpensesGrp/TotalAmt312929
IRS990/OtherRevenueMiscGrp/BusinessCd0611110
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt012208
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt012208
IRS990/OtherRevenueTotalAmt012208
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt065981
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01450561
IRS990/OtherSalariesAndWagesGrp/TotalAmt01516542
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt072867
IRS990/PaymentsToAffiliatesGrp/TotalAmt072867
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04952
IRS990/PayrollTaxesGrp/ProgramServicesAmt0111433
IRS990/PayrollTaxesGrp/TotalAmt0116385
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03735
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt051737
IRS990/PensionPlanContributionsGrp/TotalAmt055472
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07696
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt043265
IRS990/PrincipalOfficerNm0WILLIAM HINTZ
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/Desc0FEES FOR SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt067186
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt067186
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0199
IRS990/PYOtherExpensesAmt01052226
IRS990/PYOtherRevenueAmt07425
IRS990/PYProgramServiceRevenueAmt03624311
IRS990/PYRevenuesLessExpensesAmt0581984
IRS990/PYSalariesCompEmpBnftPaidAmt01997725
IRS990/PYTotalExpensesAmt03049951
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03631935
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0280456
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt079394
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01775500
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01936470
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0198427
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0339759
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0538186
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03209673
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt039902
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03885
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt043787
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0159669
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPERATING RIGHT OF USE ASSET
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03490129
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 YEARS ENDED JUNE 30, 2023 OR 2022. 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/TotalBookValueLandBuildingsAmt0238329
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0159669
IRS990ScheduleD/TotalExpensesPerForm990Amt03209673
IRS990ScheduleD/TotalRevenuePerForm990Amt03490129
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03490129
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03209673
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/ExplanationTxt0THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. ALL DISCUSSION AND ACTION IS DISCUSSED AND TAKEN WITHIN THE MONTHLY BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 WILL BE REVIEWED BY THE ENTIRE BOARD OF EDUCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT LISTING ANY POTENTIAL CONFLICTS. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. THE MINUTES OF THE GOVERNING BOARD AND ALL COMMITTEES WITH BOARD DELEGATED POWERS SHALL CONTAIN: THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, AND THE GOVERNING BOARD'S OR COMMITTEE'S DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED AS WELL AS THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT, THE CONTENT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION WITH THE PROCEEDINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 110,871. MANAGEMENT AND GENERAL EXPENSES 341,920. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 452,791.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02062711
IRS990/TotalAssetsEOYAmt02497625
IRS990/TotalAssetsGrp/BOYAmt02062711
IRS990/TotalAssetsGrp/EOYAmt02497625
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03406921
IRS990/TotalEmployeeCnt057
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0517582
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02692091
IRS990/TotalFunctionalExpensesGrp/TotalAmt03209673
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0210071
IRS990/TotalLiabilitiesEOYAmt0364529
IRS990/TotalLiabilitiesGrp/BOYAmt0210071
IRS990/TotalLiabilitiesGrp/EOYAmt0364529
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01852640
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02133096
IRS990/TotalOtherCompensationAmt05691
IRS990/TotalProgramServiceExpensesAmt02692091
IRS990/TotalProgramServiceRevenueAmt067186
IRS990/TotalReportableCompFromOrgAmt072474
IRS990/TotalRevenueGrp/ExclusionAmt03814
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt079394
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03490129
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02062711
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02497625
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt015902
IRS990/TravelGrp/TotalAmt015902
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL LEACH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02626922489
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-14
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/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 MARITIME DRIVE SUITE 2B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MANITOWOC

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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
2023Detailed filing. Detailed filing data is available for this year.$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
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
Peer Organizations

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