Civic Intelligence

Wisconsin Independent Learning College Inc.

990 • Fiscal year 2022 • EIN 45-4309128

Jan 01, 2022 to Dec 31, 2022 • Filed on Aug 01, 2023

1936 Macarthur RdWaukesha, WI 53188

(414) 378-1318

Siviq Scores

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

Liabilities / Assets

77th percentile

0.07x

Higher debt load relative to assets than 77% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

72nd percentile

0.02x

Higher debt load relative to revenue than 72% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

16th percentile

-26%

Higher net margin than 16% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

12th percentile

-43%

Faster asset growth than 12% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

20th percentile

-27%

Faster revenue growth than 20% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$160,213

Down $119,105 (-43%) from 2021

Net Assets

Down

$149,361

Down $119,361 (-44%) from 2021

Liabilities

Up

$10,852

Up $256 (+2.4%) from 2021

Revenue

Down

$458,962

Down $168,344 (-27%) from 2021

Expenses

Up

$578,323

Up $32,877 (+6.0%) from 2021

Net Income

Down

-$119,361

Down $201,221 (-246%) from 2021

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $33,164Liabilities 2012: $3,9212012Assets 2013: $60,782Liabilities 2013: $9,636Net Assets 2013: $51,1462013Assets 2014: $69,394Liabilities 2014: $600Net Assets 2014: $68,7942014Assets 2015: $99,474Liabilities 2015: $600Net Assets 2015: $98,8742015Assets 2016: $141,057Liabilities 2016: $30,609Net Assets 2016: $110,4482016Assets 2017: $155,370Liabilities 2017: $17,089Net Assets 2017: $138,2812017Assets 2018: $173,937Liabilities 2018: $4,029Net Assets 2018: $169,9082018Assets 2019: $235,280Liabilities 2019: $24,618Net Assets 2019: $210,6622019Assets 2020: $224,678Liabilities 2020: $37,815Net Assets 2020: $186,8632020Assets 2021: $279,318Liabilities 2021: $10,596Net Assets 2021: $268,7222021Assets 2022: $160,213Liabilities 2022: $10,852Net Assets 2022: $149,3612022Assets 2023: $165,953Liabilities 2023: $74,250Net Assets 2023: $91,7032023Assets 2024: $275,044Liabilities 2024: $62,099Net Assets 2024: $212,9452024

Highlighted filing

2022

Assets$160,213
Liabilities$10,852
Net Assets$149,361

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2012: $77,245Expenses 2012: $48,002Net Income 2012: $29,2432012Revenue 2013: $208,829Expenses 2013: $186,926Net Income 2013: $21,9032013Revenue 2014: $228,219Expenses 2014: $210,572Net Income 2014: $17,6472014Revenue 2015: $297,680Expenses 2015: $267,600Net Income 2015: $30,0802015Revenue 2016: $354,266Expenses 2016: $342,664Net Income 2016: $11,6022016Revenue 2017: $412,542Expenses 2017: $384,708Net Income 2017: $27,8342017Revenue 2018: $399,475Expenses 2018: $367,848Net Income 2018: $31,6272018Revenue 2019: $533,219Expenses 2019: $492,465Net Income 2019: $40,7542019Revenue 2020: $434,684Expenses 2020: $458,484Net Income 2020: -$23,8002020Revenue 2021: $627,306Expenses 2021: $545,446Net Income 2021: $81,8602021Revenue 2022: $458,962Expenses 2022: $578,323Net Income 2022: -$119,3612022Revenue 2023: $481,296Expenses 2023: $538,954Net Income 2023: -$57,6582023Revenue 2024: $644,251Expenses 2024: $523,009Net Income 2024: $121,2422024

Highlighted filing

2022

Revenue$458,962
Expenses$578,323
Net Income-$119,361
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 1, 2023
Return Version
2022v5.0
Gross Receipts
$479,888
Mission and Program Overview

Mission

Autism specific programs - ages 18 and over - providing daily living skills & pre-vocational training utilizing academics and various modes to teach communication skills.

Austism specific programs - ages 18 and over - providing daily living skills & pre-vocational training utilizing academics and various modes to teach communication skills. Approximately 13 students benefited from these programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$268,722$149,361▼ $119,361
Savings and Temporary Cash Investments$171,507$66,282▼ $105,225
Land, Buildings, and Equipment, Net$70,831$59,229▼ $11,602
Other Notes and Loans Receivable, Net$30,646$31,058▲ $412
Prepaid Expenses and Deferred Charges$6,134--
Accounts Receivable-$2,954-
Cash and Non-Interest-Bearing Accounts$200$690▲ $490
Total Assets$279,318$160,213▼ $119,105
Liabilities
Mortgage Notes Payable Secured by Investment Property$9,281$8,978▼ $303
Accounts Payable and Accrued Expenses$1,315$1,874▲ $559
Total Liabilities$10,596$10,852▲ $256
Net Assets / Fund Balance
Total Net Assets Fund Balance$268,722$149,361▼ $119,361
Total Liabilities and Net Assets / Fund Balance$279,318$160,213▼ $119,105

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$64,019-$64,019
Equipment$34,971-$34,971
Other Land Buildings$13,100-$13,100
Compensation and Service Providers

Board Members and Trustees

NameTitle
Linda SumwaltPresident
Terri Lynn JohnsonExecutive Di
Christina DerraGeneral Memb
Julie ReielsMember
Kathy WeidenmanSecretary
Michael PreviteVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$53,399
Program Service Revenue
$376,074
Investment Income
$22
Other Revenue
$29,467
All Other Contributions
$44,049
Change in Net Assets
$-119,361
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$427,081
Other Expenses$151,242
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$367,153--$367,153
Payroll Taxes$36,017--$36,017
Occupancy$36,000--$36,000
All Other Expenses$30,041--$30,041
Other Employee Benefits$16,842--$16,842
Depreciation Depletion$12,857--$12,857
Insurance$12,808--$12,808
Other Expenses$8,525--$8,525
Fees for Services Accounting$8,047--$8,047
Pension Plan Contributions$7,069--$7,069
Conferences and Meetings$4,003--$4,003
Travel$3,336--$3,336
Office Expenses$3,303--$3,303
Information Technology$2,020--$2,020
Interest$253--$253
Total Functional Expenses$578,323$0$0$578,323
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$50,393
Fundraising Direct Expenses$20,926
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala Event$59,743$50,393-$50,393
Total Events$59,743$50,393$20,926$29,467
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
Backup withholding compliance
No
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 b, line 11(a): the completed copy of the form 990, including all forms and schedules was provided to every member of the governing body, via email, prior to its final submission. Section b, line 15(a) & (b): the review and determination of fair and comparable compensation for the executive director and all other employees was completed by the governing board afater a thorough review of other comparable nonprofit organizations, consulting hr professional and salary surveys. Section c, line 19: the governing documents, articles of organization, form 990 and all related forms and schedules, and the financial statements are available upon request in the business office of wisconsin independent learning center llc and on its website - www.wisconsinilc.org.

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Wisconsin Independent Learning
EIN
45-4309128
Phone
4143781318
Address
1936 MACARTHUR RD, WAUKESHA, WI 53188
Doing Business As
Wilc

Signing Officer

Name
Linda Sumwalt
Title
President
Phone
4143781318
Signed
2023-08-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Sumwalt
Formed
2012
Legal Domicile
Wi
Voting Board Members
6
Independent Board Members
6
Employees
13
Volunteers
10

Preparer

Firm
Smrecek & Co Sc
Address
N14 W23777 STONE RIDGE DRIVE 220, WAUKESHA, WI 53188-1140
Preparer
David D Smrecek
Phone
2625423311
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Austism specific programs - ages 18 and over - providing daily living skills & pre-vocational training utilizing academics and various modes to teach communication skills. Approximately 13 students benefited from these programs.

Form 990, Page 2, Part III, Line 4D

Additional expense for the program

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/SavingsAndTempCashInvstGrp/EOYAmt066282
IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt034971
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IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt064019
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt013100
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013100
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0112090
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IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
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IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0WILC POSTS, ANNUALLY, IN THE LOCAL NEWSPAPER THEIR NONDISCRIMINATION POLICY. THE 2022 ANNUAL NONDISCRIMINATION LEGAL NOTICE WAS POSTED IN THE WAUKESHA FREEMEN AFFIDAVIT OF THIS PRINTING WITH COUNTY OF WAUKESHA WI WAS PUBLISHED
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GALA EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt020926
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt020926
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt059743
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt050393
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt050393
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt029467
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IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/SolicitationOfNonGovtGrantsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AUSTISM SPECIFIC PROGRAMS - AGES 18 AND OVER - PROVIDING DAILY LIVING SKILLS & PRE-VOCATIONAL TRAINING UTILIZING ACADEMICS AND VARIOUS MODES TO TEACH COMMUNICATION SKILLS. APPROXIMATELY 13 STUDENTS BENEFITED FROM THESE PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ADDITIONAL EXPENSE FOR THE PROGRAM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SECTION B, LINE 11(A): THE COMPLETED COPY OF THE FORM 990, INCLUDING ALL FORMS AND SCHEDULES WAS PROVIDED TO EVERY MEMBER OF THE GOVERNING BODY, VIA EMAIL, PRIOR TO ITS FINAL SUBMISSION. SECTION B, LINE 15(A) & (B): THE REVIEW AND DETERMINATION OF FAIR AND COMPARABLE COMPENSATION FOR THE EXECUTIVE DIRECTOR AND ALL OTHER EMPLOYEES WAS COMPLETED BY THE GOVERNING BOARD AFATER A THOROUGH REVIEW OF OTHER COMPARABLE NONPROFIT ORGANIZATIONS, CONSULTING HR PROFESSIONAL AND SALARY SURVEYS. SECTION C, LINE 19: THE GOVERNING DOCUMENTS, ARTICLES OF ORGANIZATION, FORM 990 AND ALL RELATED FORMS AND SCHEDULES, AND THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST IN THE BUSINESS OFFICE OF WISCONSIN INDEPENDENT LEARNING CENTER LLC AND ON ITS WEBSITE - WWW.WISCONSINILC.ORG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0WISCONSIN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine2Txt0INDEPENDENT LEARNING CENTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt01936 MACARTHUR LLC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0823397050
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0REAL ESTAT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01936 MACARTHUR RD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WAUKESHA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd053188
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IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
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IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt036646
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt136000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FAIR MARKET RENT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt01936 MACARTHUR INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt11936 MACARTHUR INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0D
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1K
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IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0279318
IRS990/TotalAssetsEOYAmt0160213
IRS990/TotalAssetsGrp/BOYAmt0279318
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IRS990/TotalContributionsAmt053399
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0578323
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010596
IRS990/TotalLiabilitiesEOYAmt010852
IRS990/TotalLiabilitiesGrp/BOYAmt010596
IRS990/TotalLiabilitiesGrp/EOYAmt010852
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0268722

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.75$0.62$2.13$6.44$5.23$1.21
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.66$0.74$0.92$4.81$5.39$0.58
2022Detailed filing. Detailed filing data is available for this year.$1.60$0.11$1.49$4.59$5.78$1.19
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.79$0.11$2.69$6.27$5.45$0.82
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.25$0.38$1.87$4.35$4.58$0.24
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.35$0.25$2.11$5.33$4.92$0.41
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.74$0.04$1.70$3.99$3.68$0.32
2017Summary only. Only limited summary data is available for this year.$1.55$0.17$1.38$4.13$3.85$0.28
2016Summary only. Only limited summary data is available for this year.$1.41$0.31$1.10$3.54$3.43$0.12
2015Summary only. Only limited summary data is available for this year.$0.99$0.01$0.99$2.98$2.68$0.30
2014Summary only. Only limited summary data is available for this year.$0.69$0.01$0.69$2.28$2.11$0.18
2013Summary only. Only limited summary data is available for this year.$0.61$0.10$0.51$2.09$1.87$0.22
2012Summary only. Only limited summary data is available for this year.$0.33$0.04$0.77$0.48$0.29
Peer Organizations

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