2026-04-20T09:37:42-05:00 2025-12-31 390747409 REILLY PENNER & BENTON LLP 1233 NORTH MAYFAIR RD SUITE 302 MILWAUKEE WI 532263255 990 2025-01-01 451606079 WISCONSIN INSTITUTE FOR LAW & LIBERTY WISC 4147276369 1241 N FRANKLIN PLACE MILWAUKEE WI 53202 STACY STUECK CORPORATE SECRETARY 4147276369 2026-04-15 1 BRANDON PANKA P01596345 4142717800 2026-04-15 2025 2025-03-06 01:10:19Z X STACY STUECK 1241 N FRANKLIN PLACE MILWAUKEE WI 53202 6179029 0 X WWW.WILL-LAW.ORG X 2011 WI THE ORGANIZATION SHALL ADVANCE THE RULE OF LAW, FREE MARKETS AND A ROBUST CIVIC CULTURE THROUGH LITIGATION, RESEARCH, PUBLIC EDUCATION, AND THE PROVISION OF LEGAL COUNSEL TO LIKE MINDED INDIVIDUALS AND ORGANIZATIONS. 8 6 30 8 0 0 3485381 5704458 388724 240402 153801 117222 -42333 -7110 3985573 6054972 0 0 0 0 3262396 3330091 47775 44847 370063 1037727 711938 4347898 4086876 -362325 1968096 5635557 7526703 131651 55332 5503906 7471371 X THE ORGANIZATION SHALL ADVANCE THE RULE OF LAW, FREE MARKETS AND A ROBUST CIVIC CULTURE THROUGH LITIGATION, RESEARCH, PUBLIC EDUCATION, AND THE PROVISION OF LEGAL COUNSEL TO LIKE MINDED INDIVIDUALS AND ORGANIZATIONS. 0 0 1836556 183200 LITIGATION: THE WISCONSIN INSTITUTE FOR LAW & LIBERTY IS DEDICATED TO THE PROMOTION OF FREE MARKETS, LIMITED GOVERNMENT, INDIVIDUAL LIBERTY, AND A ROBUST CIVIL SOCIETY THROUGH EDUCATION, LITIGATION AND PARTICIPATION IN PUBLIC DISCOURSE AS A NON-PROFIT AND NON-PARTISAN ORGANIZATION. THE ORGANIZATION LITIGATES IN THE AREAS OF PROPERTY RIGHTS, THE FREEDOM TO EARN A LIVING, VOTING RIGHTS, REGULATION, TAXATION, SCHOOL CHOICE, AND RELIGIOUS FREEDOM AS AN EDUCATION ORGANIZATION, THE ORGANIZATION STRIVES TO ADVANCE THE DEBATE CONCERNING LAW AND PUBLIC POLICY IN THESE AND OTHER AREAS. OTHER AREAS INCLUDE OPEN RECORDS REQUESTS. WE HAVE ASSISTED MANY INDIVIDUALS AND ORGANIZATIONS WITH OPEN RECORDS REQUESTS. SUCH ASSISTANCE INCLUDES HELP DRAFTING REQUESTS, AND WRITING THREATENING LETTERS TO RECALCITRANT GOVERNMENTS. 1520546 57202 POLICY & EDUCATION INTITIATIVE: THIS PROJECT REVOLVES AROUND EXPANDING PARENTAL AND SCHOOL AUTONOMY, DISRUPTING THE ENTRENCHED BUREAUCRACIES, AND PUSHING FOR POLICIES THAT MAKE STATE FUNDS FOLLOW THE STUDENT. IN SHORT, WE SEEK TO PROMOTE AND DEFEND EDUCATIONAL CHOICE. WE PURSUE THESE OBJECTIVES THROUGH CAREFUL STRATEGIC LITIGATION AND PUBLIC ADVOCACY, INCLUDING REPORTS AND PRESS RELEASES. 3357102 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 14 0 1 30 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 6 1 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WI AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC ND OR PA RI SC TN UT VA WV X X RICK ESENBERG 4147276369 1241 N FRANKLIN PLACE MILWAUKEE WI 53202 JAMES T BARRY III CHAIRMAN 1.00 X 0 0 0 MICHAEL W GREBE DIRECTOR THRU 12.31.25 1.00 X 0 0 0 CHRISTOPHER WOLFE DIRECTOR 1.00 X 0 0 0 MICHAEL H WHITE DIRECTOR 1.00 X 0 0 0 RICK ESENBERG PRESIDENT & GENERAL COUNSE 40.00 X X 408721 0 36924 DAN LENNINGTON VICE PRESIDENT & DEPUTY COUNSEL 40.00 X X 209397 0 61992 MICHAEL M GREBE DIRECTOR 1.00 X 0 0 0 MARY READ DIRECTOR 1.00 X 0 0 0 STACY A STUECK CORPORATE SECRETARY & DIRECTOR OF AD 40.00 X 125144 0 34545 LUKE BERG DEPUTY COUNSEL 40.00 X 205797 0 50865 KYLE KOENEN DIRECTOR OF POLICY 40.00 X 149634 0 32811 LUCAS VEBBER DEPUTY COUNSEL 40.00 X 199797 0 50208 LESLEY LUEHRS QUARTANA CHIEF ADVANCEMENT OFFICER 40.00 X 155117 0 39157 PATRICK GARRETT COMMUNICATIONS DIRECTOR 40.00 X 136884 0 30425 1590491 0 336927 11 0 1 0 0 116953 5587505 74727 5704458 PROGRAM SERVICE FEES 541100 183200 183200 CLIENT DEVELOPMENT INC 541100 57202 57202 240402 116590 116590 29609 28977 632 632 632 87970 116953 95080 -7110 -7110 6054972 240402 0 110112 876722 736447 78905 61370 1899777 1595812 170980 132985 164761 138399 14829 11533 205644 172741 18508 14395 183187 153877 16487 12823 9750 7581 706 1463 18570 14438 1346 2786 44847 44847 216687 163510 21632 31545 31543 15537 4742 11264 66210 53467 4841 7902 168782 141777 15191 11814 2940 2058 441 441 89034 80130 4452 4452 15098 10568 3020 1510 7947 6676 715 556 BOOKS, SUBSCRIPTIONS AN 30741 30741 PUBLIC EDUCATION AND OU 29496 14748 14748 CASE COSTS 10635 10635 CLIENT DEVELOPMENT 7190 3595 3595 7315 4365 2916 34 4086876 3357102 359711 370063 5438131 6067815 1307616 37755 36195 150609 134009 25671 16600 45182 134000 53295 5635557 7526703 3200 9279 128451 46053 131651 55332 X 5179449 5782746 324457 1688625 5503906 7471371 5635557 7526703 1968096 -631 0 X X 0 1 X 1 0 X 4312035 4496396 3464457 3485381 5704458 21462727 4312035 4496396 3464457 3485381 5704458 21462727 8242140 13220587 1385 3663 126305 153801 117222 402376 250 1265 152 1667 21866770 1166299 0.60460 0.59560 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 59634 0 1 614 60248 0 PART II-B, LINE 1: ALLOCATED 14% OF LOBBYING EFFORT ON LEGISLATIVE PROPOSALS/BILLS. ALLOCATED 0% TO ADMINISTRATIVE RULE PROCEEDINGS. ALLOCATED 68% TO TOPICS NOT YET ASSIGNED A BILL/RULE #, SUCH AS PUBLIC RECORDS OPEN MEETING LAWS, RIGHT OF FIRST REFUSAL LAWS, ADMINISTRATIVE RULEMAKING AND REGULATORY REFORM, K-12 ACCOUNTABILITY, HEALTHCARE TRANSPARENCY, EQUAL PROTECTION AND EQUALITY UNDER THE LAW, FUNDING OF SCHOOL CHOICE AND INDEPENDENT CHARTER SCHOOLS, SEPARATION OF POWERS, TAX CREDIT SCHOLARSHIP IMPLEMENTATION, AND COMMUNITY SOLAR. THE REMAINING 19% OF EFFORT WAS SPENT ON MULTIPLE MINOR CAUSES. 12747 11821 926 56092 52951 3141 81770 69237 12533 16600 LEASE LIABILITY 46053 46053 X 6061951 -631 -631 6062582 -7610 -7610 6054972 4094486 7610 7610 4086876 0 4086876 PART X, LINE 2: THE ORGANIZATION IS A TAX-EXEMPT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("THE CODE") AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE ORGANIZATION IS ALSO EXEMPT FROM STATE TAXES. THE ORGANIZATION RECOGNIZES THE BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING WHETHER IT IS MORE LIKELY THAN NOT THAT THE TAXING AUTHORITY WOULD SUSTAIN THE TAX POSITION UPON EXAMINATION OF THE TECHNICAL MERITS OF THE TAX POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. THE ORGANIZATION HAS RECORDED NO ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: INDIRECT EVENT EXPENSES PER AUDIT FINANCIAL STATEMENTS -7,610. PART XII, LINE 2D - OTHER ADJUSTMENTS: INDIRECT EVENT EXPENSES PER AUDIT FINANCIAL STATEMENTS 7,610. X X X X X X 1 PARAGON PRINTING AND GRAPHICS 4124 SOUTH 13TH ST MILWAUKEE WI 53221 FUNDRAISING MAILINGS 0 0 44847 -44847 44847 -44847 WI ANNUAL DINNER 204923 116953 87970 4159 10451 52498 25350 2622 204923 116953 87970 4159 10451 52498 25350 2622 95080 -7110 X 0 0 0 0 0 0 0 0 0 RICK ESENBERG PRESIDENT & GENERAL COUNSE 408721 0 0 0 0 0 35000 0 1924 0 445645 0 0 0 DAN LENNINGTON VICE PRESIDENT & DEPUTY COUNSEL 209397 0 0 0 0 0 21872 0 40120 0 271389 0 0 0 LUKE BERG DEPUTY COUNSEL 205797 0 0 0 0 0 21236 0 29629 0 256662 0 0 0 LUCAS VEBBER DEPUTY COUNSEL 199797 0 0 0 0 0 20672 0 29536 0 250005 0 0 0 LESLEY LUEHRS QUARTANA CHIEF ADVANCEMENT OFFICER 155117 0 0 0 0 0 15697 0 23460 0 194274 0 0 0 KYLE KOENEN DIRECTOR OF POLICY 149634 0 0 0 0 0 15460 0 17351 0 182445 0 0 0 PATRICK GARRETT COMMUNICATIONS DIRECTOR 136884 0 0 0 0 0 14036 0 16389 0 167309 0 0 0 STACY A STUECK CORPORATE SECRETARY & DIRECTOR OF AD 125144 0 0 0 0 0 12844 0 21701 0 159689 0 0 0 FORM 990 PART I, LINE 3: COMPENSATION OF THE PRESIDENT AND KEY PERSONNEL IS REVIEWED ANNUALLY BY THE BOARD. COMPARATIVE DATA IS USED TO REVIEW COMPENSATION LEVELS FOR ALL STAFF. X 6 74727 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 MICHAEL W. GREBE AND MICHAEL M. GREBE ARE FATHER AND SON. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE AMENDED OCTOBER 23, 2025. THE ORIGINAL VERSIONS OF THE BYLAWS WERE UPDATED AND SIMPLIFIED TO CONFORN TO CURRENT STANDARDS AND MORE REFLECT ACTUAL PRACTICES OF WILL. WORDING WAS REFRESHED. THEY REMOVED LITIGATION ADVISORY COMMITTEE FROM THE BYLAWS, REVISED THE CONFLICT OF INTEREST POLICY (TO BE SIGNED ANNUALLY BY EACH BOARD MEMBER), AND CHANGED REFERENCES OF "GENERAL COUNSEL" TO "PRESIDENT." FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE DIRECTOR OF ADMINISTRATION AND THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND KEY PERSONNEL COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT ON AN ANNUAL BASIS. DISCLOSURE OF POSSIBLE CONFLICTS OF INTEREST ARE REVIEWED BY THE ENTIRE BOARD. BOARD MEMBERS SIGN THE CONFLICT OF INTEREST STATEMENTS AT THE ANNUAL MEETING EACH YEAR. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE PRESIDENT AND KEY PERSONNEL IS REVIEWED ANNUALLY BY THE BOARD. COMPARATIVE DATA IS USED TO REVIEW COMPENSATION LEVELS FOR ALL STAFF FORM 990, PART VI, SECTION C, LINE 18 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990 PART XII LINE 2C THE PROCESS HAS NOT CHANGED. FORM 990 IS REVIEWED BY THE DIRECTOR OF ADMINISTRATION AND BOARD PRESIDENT PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.