2025-07-11T12:12:00-05:00 2024-12-31 390974031 WEGNER CPAS LLP 2921 LANDMARK PL STE 300 MADISON WI 537134236 990 2024-01-01 273090500 WMC LITIGATION CENTER INC WMCL 6082583400 2 BUTTONWOOD CT MADISON WI 53718 SCOTT MANLEY VICE CHAIRPERSON 6082583400 2025-07-10 1 1 GLENN MILLER CPA P00086726 6082744020 2025-07-07 2024 2025-03-06 01:10:19Z X SCOTT ROSENOW 2 BUTTONWOOD CT MADISON WI 53718 448596 0 X WMCLITIGATIONCENTER.ORG X 2010 WI TO CREATE AN ORGANIZATION OF PERSONS INVOLVED AND/OR INTERESTED IN FURTHERING THE ECONOMIC DEVELOPMENT IN GREAT LAKES STATES THROUGH PROMOTING AND INSURING ADHERENCE TO DULY ENACTED LAWS AND REGULATIONS AND THE CONSTITUTIONS OF THE UNITED STATES AND RELEVANT STATES. 7 4 3 4 0 0 336000 346000 0 101997 0 0 0 599 336000 448596 0 0 0 0 278249 355052 0 0 2577 63961 82383 342210 437435 -6210 11161 129499 181714 31035 72089 98464 109625 X THE WMC LITIGATION CENTER'S MISSION IS TO REPRESENT CLIENTS IN LEGAL ACTIONS TO FOSTER AND PROTECT THE FREE ENTERPRISE SYSTEM. 0 0 399843 0 101997 THE WMC LITIGATION CENTER ("LITIGATION CENTER") IS DEDICATED TO LESSENING THE BURDENS OF GOVERNMENT THROUGH LITIGATION AND EDUCATING THE PUBLIC ABOUT ECONOMIC FREEDOM AND RELATED ISSUES THROUGH COMMUNICATIONS AND OUTREACH. THE LITIGATION CENTER'S CORE MISSION IS TO REPRESENT CLIENTS IN LEGAL ACTIONS TO FOSTER AND PROTECT THE FREE ENTERPRISE SYSTEM. THE LITIGATION CENTER DEFENDS THE BUSINESS COMMUNITY AND INDIVIDUALS FROM GOVERNMENT ENTITIES THAT ACT BEYOND THEIR AUTHORITY BY COMMENCING LAWSUITS, FILING AMICUS BRIEFS, AND ASSISTING OUTSIDE COUNSEL IN SELECT CASES. THE LITIGATION CENTER IS COMMITTED TO PROVIDING HIGH-QUALITY LEGAL SERVICES. AS A 501(C)(3) NOT-FOR-PROFIT, PUBLIC-INTEREST LAW FIRM, THE LITIGATION CENTER DOES NOT COLLECT FEES FROM ITS CLIENTS FOR ITS SERVICES. IN CALENDAR YEAR 2024, THE LITIGATION CENTER REPRESENTED CLIENTS IN A TOTAL OF 13 LEGAL MATTERS. THE MATTERS FALL INTO SEVEN MAIN CATEGORIES: ADMINISTRATIVE LAW, ENVIRONMENTAL LAW, SEPARATION OF POWERS, ECONOMIC LIBERTY, PROPERTY RIGHTS, GOVERNMENT TRANSPARENCY, AND TAXATION. LEMIEUX V. EVERS (WISCONSIN SUPREME COURT, CASE NUMBER 2024AP729-OA)IN 2024, THE LITIGATION CENTER FILED THIS ORIGINAL ACTION IN THE WISCONSIN SUPREME COURT ON BEHALF OF TWO TAXPAYERS. THIS LAWSUIT ASKS THE SUPREME COURT TO STRIKE DOWN GOV. TONY EVERS' PARTIAL VETO THAT ALLOWS SCHOOL DISTRICTS TO INCREASE THEIR PROPERTY TAXES WITHOUT VOTER APPROVAL FOR 400 YEARS. THIS LAWSUIT SEEKS TO BENEFIT THE PUBLIC GENERALLY BY PROTECTING TAXPAYERS FROM 400 YEARS OF UNLAWFUL PROPERTY-TAX INCREASES. THIS LAWSUIT ALSO SEEKS TO BENEFIT THE PUBLIC GENERALLY BY PROTECTING THE WISCONSIN CONSTITUTION'S SEPARATION OF POWERSSPECIFICALLY, BY PREVENTING THE GOVERNOR FROM EXERCISING LAWMAKING POWER THAT RESTS EXCLUSIVELY IN THE WISCONSIN LEGISLATURE. THIS LAWSUIT SEEKS TO BENEFIT THE PUBLIC GENERALLY BY OBTAINING A JUDICIAL PRECEDENT THAT SETS CLEARER LIMITS ON THE GOVERNOR'S PARTIAL-VETO AUTHORITY. THE LITIGATION CENTER DID NOT SEEK OR OBTAIN ANY FEES IN THIS MATTER. WISCONSIN MANUFACTURERS AND COMMERCE, INC. V. VILLAGE OF PEWAUKEE(WISCONSIN COURT OF APPEALS, CASE NUMBER 2023AP690; WAUKESHA COUNTY CIRCUIT COURT, CASE NUMBER 2022CV515)THE LITIGATION CENTER IS REPRESENTING A NOT-FOR-PROFIT BUSINESS TRADE ASSOCIATION IN THIS MATTER. IN MARCH 2024, THE WISCONSIN COURT OF APPEALS ISSUED A WRITTEN OPINION WHICH CONCLUDED THAT THE VILLAGE OF PEWAUKEE'S SO-CALLED TRANSPORTATION USER FEE IS AN "IMPERMISSIBLE TAX." SUBSEQUENTLY, THE LITIGATION CENTER FILED A RESPONSE BRIEF OPPOSING PEWAUKEE'S PETITION FOR REVIEW IN THE WISCONSIN SUPREME COURT. THE WISCONSIN SUPREME COURT DENIED THE PETITION FOR REVIEW AND AWARDED $50 IN COSTS TO THE LITIGATION CENTER, THOUGH THE LITIGATION CENTER DID NOT REQUEST COSTS FROM THE WISCONSIN SUPREME COURT. WHEN THE CASE GOT REMANDED TO THE CIRCUIT COURT AFTER THE WISCONSIN SUPREME COURT DENIED REVIEW, THE LITIGATION CENTER FILED A MOTION FOR SUMMARY JUDGMENT AND A MOTION FOR AROUND $550 IN COSTS TO REIMBURSE THE LITIGATION CENTER FOR THE EXPENSES THAT IT INCURRED IN LITIGATING THIS CASE. THE CIRCUIT COURT AWARDED THE LITIGATION CENTER AROUND $550 IN COSTS. THE CIRCUIT COURT ALSO GRANTED THE LITIGATION CENTER'S MOTION FOR SUMMARY JUDGMENT, DECLARING THE TRANSPORTATION USER FEE TO BE UNLAWFUL AND ISSUING A PERMANENT INJUNCTION AGAINST ITS ENFORCEMENT. IN NOVEMBER 2024, THE LITIGATION CENTER FILED A MOTION TO HOLD PEWAUKEE IN CONTEMPT BECAUSE PEWAUKEE CONTINUED IMPOSING THIS UNLAWFUL TAX ON ALL PROPERTY OWNERS VILLAGE-WIDE AFTER THE WISCONSIN COURT OF APPEALS STRUCK IT DOWN. THIS LAWSUIT BENEFITS THE PUBLIC GENERALLY BY PREVENTING LOCAL GOVERNMENTS FROM ILLEGALLY CREATING NEW TAXES IN CIRCUMVENTION OF LEGAL LIMITS ON TAX INCREASES. THIS LITIGATION AFFECTS VIRTUALLY ALL PROPERTY OWNERS IN THE VILLAGE OF PEWAUKEE. IT ALSO AFFECTS BROAD PUBLIC INTERESTS INVOLVING THE POWER OF LOCAL GOVERNMENTS TO ADOPT NEW FEES AND TAXES. SEVERAL LOCAL GOVERNMENTS IN WISCONSIN HAVE ADOPTED A TRANSPORTATION FEE SIMILAR TO THE ONE BEING CHALLENGED IN THIS MATTER, AND SEVERAL OTHER LOCAL GOVERNMENTS IN WISCONSIN WERE CONSIDERING ADOPTING SUCH A FEE. THIS LITIGATION SET A JUDICIAL PRECEDENT DECLARING THAT THIS TYPE OF FEE IS ILLEGAL IN ORDER TO PREVENT OTHER COMMUNITIES FROM ADOPTING OR ENFORCING A SIMILAR FEE. THE LITIGATION CENTER DID NOT SEEK OR OBTAIN ANY FEES IN THIS UNDERLYING MATTER. IN THE RELATED CONTEMPT PROCEEDING, THE LITIGATION CENTER SOUGHT BUT DID NOT RECEIVE ANY COURT-AWARDED ATTORNEY FEES. CASE EXPLANATION CONTINUED IN SCHEDULE O. 399843 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 2 0 3 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 4 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 1 1 1 0 0 WI X KAY KERTZ 6082583400 2 BUTTONWOOD CT MADISON WI 53718 SCOTT ROSENOW EXECUTIVE DIRECTOR 37.50 X X 138775 0 30771 JAMES BUCHEN CHAIR OF THE BOARD 1.00 X X 0 0 0 SCOTT MANLEY VICE CHAIRPERSON 0.10 34.10 X X 0 280332 47535 ANDREW COOK SECRETARY 1.00 X X 0 0 0 JASON CULOTTA TREASURER 1.00 X X 0 0 0 LAURIE FISCHER DIRECTOR 1.00 X 0 0 0 KURT BAUER DIRECTOR 0.10 33.40 X 0 719914 57536 NICK KANE DEPUTY DIRECTOR 37.50 X 111537 0 10876 250312 1000246 146718 2 0 1 0 0 346000 346000 MANAGEMENT SERVICES 541611 101997 101997 101997 599 599 599 448596 101997 0 599 169546 169546 152241 152241 3348 3348 8410 8410 21507 21507 13461 13461 32676 10899 19200 2577 4097 4097 13829 11475 2354 657 657 50 50 6087 6087 DUES AND SUBSCRIPTIONS 11526 11526 437435 399843 35015 2577 125751 162472 0 15966 3748 3276 129499 181714 29010 51205 2025 20884 31035 72089 X 53464 94625 45000 15000 98464 109625 129499 181714 11161 0 X 0 1 X 1 0 X 53000 270548 140000 336000 346000 1145548 53000 270548 140000 336000 346000 1145548 794979 350569 1145548 102596 0.30600 0.33370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE TO WISCONSIN MANUFACTURERS AND COMMERCE, INC. 20884 20884 X 0 0 0 0 0 0 0 0 0 KURT BAUER DIRECTOR 0 417455 0 120000 0 182459 0 33350 0 24186 0 777450 0 0 SCOTT MANLEY VICE CHAIRPERSON 0 197265 0 60000 0 23067 0 23349 0 24186 0 327867 0 0 SCOTT ROSENOW EXECUTIVE DIRECTOR 128044 0 10000 0 731 0 7323 0 23448 0 169546 0 0 0 FORM 990, PART III, LINE 4A, LEGAL CASES CONTINUED: WISCONSIN DAIRY ALLIANCE INC. V. WISCONSIN DEPARTMENT OF NATURAL RESOURCES (WISCONSIN COURT OF APPEALS, CASE NUMBER 2024AP458) THE LITIGATION CENTER FILED THIS LAWSUIT IN 2023 ON BEHALF OF TWO ORGANIZATIONS THAT REPRESENT DAIRY FARMERS. THIS LAWSUIT CHALLENGES THE VALIDITY OF TWO ADMINISTRATIVE RULES ADOPTED BY THE WISCONSIN DEPARTMENT OF NATURAL RESOURCES (DNR). ONE OF THOSE RULES REQUIRES CERTAIN LIVESTOCK FARMS TO HAVE A WASTEWATER-DISCHARGE PERMIT REGARDLESS OF WHETHER THE DNR CAN PROVE THAT THEY ARE DISCHARGING WASTEWATER. THE OTHER RULE REQUIRES CERTAIN LIVESTOCK FARMS TO HAVE A WASTEWATER-DISCHARGE PERMIT TO QUALIFY FOR THE STORMWATER-DISCHARGE EXEMPTION FROM LIABILITY AND PERMITTING REQUIREMENTS. THIS LAWSUIT AIMS TO BENEFIT THE PUBLIC GENERALLY BY CLARIFYING THAT THE DNR CANNOT REQUIRE AN OWNER OR OPERATOR OF A "POINT SOURCE" OF WATER POLLUTION TO OBTAIN A WASTEWATER-DISCHARGE PERMIT IF THE DNR CANNOT PROVE THAT THE POINT SOURCE IS DISCHARGING A POLLUTANT INTO A WATER OF THE STATE. THIS LAWSUIT ALSO AIMS TO BENEFIT THE PUBLIC GENERALLY BY REDUCING REGULATORY COSTS FOR DAIRY FARMS, THEREBY HELPING TO LOWER THE COST OF FOOD AND BENEFIT THE ECONOMY OF RURAL WISCONSIN COMMUNITIES THAT RELY HEAVILY ON THE AGRICULTURAL SECTOR. IN 2024, THE LITIGATION CENTER FILED AN APPEAL FROM A TRIAL COURT DECISION UPHOLDING THE DISPUTED REGULATIONS. THE LITIGATION CENTER SUBSEQUENTLY FILED TWO BRIEFS IN THE WISCONSIN COURT OF APPEALS. THE LITIGATION CENTER ALSO FILED A RESPONSE BRIEF OPPOSING A BYPASS PETITION IN THE WISCONSIN SUPREME COURT. THE LITIGATION CENTER DID NOT SEEK OR OBTAIN ANY FEES IN THIS MATTER. MINKS V. CITY OF NEENAH (WINNEBAGO COUNTY CIRCUIT COURT, CASE NUMBER 23CV258) THE LITIGATION CENTER FILED THIS LAWSUIT IN 2023 ON BEHALF OF FOUR RESIDENTS AND TAXPAYERS IN THE CITY OF NEENAH, WISCONSIN. IN 2024, THE LITIGATION CENTER FILED A MOTION FOR SUMMARY JUDGMENT AND SUPPORTING BRIEFS. THE TRIAL COURT SUBSEQUENTLY GRANTED THE LITIGATION CENTER'S MOTION FOR SUMMARY JUDGMENT, DECLARED SEVERAL PROVISIONS IN NEENAH'S SIGN ORDINANCE TO BE UNLAWFUL, AND ISSUED A PERMANENT INJUNCTION BLOCKING ENFORCEMENT OF THOSE PROVISIONS. THIS LAWSUIT CHALLENGED THE VALIDITY OF NEENAH'S SIGN ORDINANCE. THE LAWSUIT ALLEGED THAT THE SIGN ORDINANCE VIOLATED THE FIRST AMENDMENT RIGHT TO FREE SPEECH IN SEVERAL WAYS. THIS LAWSUIT BENEFITTED THE PUBLIC GENERALLY BY PROTECTING THE CONSTITUTIONAL FREE-SPEECH RIGHTS OF NEENAH RESIDENTS AND BUSINESSES. THIS LAWSUIT ALSO SOUGHT TO BENEFIT THE PUBLIC GENERALLY BY SETTING JUDICIAL PRECEDENT STRIKING DOWN THIS TYPE OF ORDINANCE, THEREBY ENCOURAGING OTHER WISCONSIN MUNICIPALITIES TO REPEAL SIMILAR SIGN ORDINANCES OR AT LEAST PROVIDING JUDICIAL PRECEDENT FOR CHALLENGING THOSE OTHER ORDINANCES. PURSUANT TO 42 U.S.C. 1988, THE TRIAL COURT AWARDED THE LITIGATION CENTER $101,807.50 IN ATTORNEY FEES AND $189.57 IN COSTS, ALONG WITH $4 IN NOMINAL DAMAGES FOR THE LITIGATION CENTER'S FOUR CLIENTS. BINVERSIE V. TOWN OF EUREKA (POLK COUNTY CIRCUIT COURT, CASE NUMBER 2024CV209) IN 2024, THE LITIGATION CENTER FILED THIS LAWSUIT AGAINST THE TOWN OF EUREKA IN POLK COUNTY, WISCONSIN ON BEHALF OF TWO RESIDENTS AND TAXPAYERS IN EUREKA. THE LAWSUIT ALLEGES THAT A EUREKA ORDINANCE UNLAWFULLY IMPOSES SEVERAL MONETARY AND PERMITTING REQUIREMENTS ON LIVESTOCK FARMS OVER A CERTAIN SIZE. THIS LAWSUIT SEEKS TO BENEFIT THE PUBLIC GENERALLY BY PREVENTING THE TOWN FROM SPENDING TAXPAYER MONEY ENFORCING AN UNLAWFUL ORDINANCE. THIS LAWSUIT ALSO SEEKS TO BENEFIT THE PUBLIC GENERALLY BY REMOVING THE TOWN'S ONEROUS AND UNLAWFUL RESTRICTIONS ON LIVESTOCK FARMS, THEREBY ALLOWING LIVESTOCK FARMS TO MAINTAIN AFFORDABLE PRICES FOR THEIR PRODUCTS AND GENERALLY PROMOTING THE AGRICULTURAL SECTOR OF THIS RURAL COMMUNITY'S ECONOMY. THIS LAWSUIT ALSO SEEKS TO BENEFIT THE PUBLIC GENERALLY BY SETTING JUDICIAL PRECEDENT STRIKING DOWN THIS TYPE OF ORDINANCESEVERAL OTHER MUNICIPALITIES IN WISCONSIN HAVE A VIRTUALLY IDENTICAL ORDINANCE. THE LITIGATION CENTER DID NOT SEEK OR OBTAIN ANY FEES IN THIS MATTER. WISCONSIN MANUFACTURERS AND COMMERCE INC. V. WISCONSIN DEPARTMENT OF JUSTICE (DANE COUNTY CIRCUIT COURT, CASE NO. 2023CV3275) THE LITIGATION CENTER FILED THIS LAWSUIT IN 2023 ON BEHALF OF A NOT-FOR-PROFIT TRADE ORGANIZATION THAT HAD SUBMITTED A PUBLIC RECORDS REQUEST TO THE WISCONSIN DEPARTMENT OF JUSTICE (DOJ). THE DOJ DENIED THE PUBLIC RECORDS REQUEST, CLAIMING THAT EVERY RESPONSIVE DOCUMENT WAS PRIVILEGED AS AN ATTORNEY-CLIENT COMMUNICATION OR AS ATTORNEY WORK PRODUCT. THE REQUEST SOUGHT DOCUMENTS SHOWING COMMUNICATIONS BETWEEN THE DOJ AND A PRIVATE LAW FIRM THAT THE WISCONSIN STATE GOVERNMENT HAD HIRED TO SUE WISCONSIN BUSINESSES FOR USING AND MANUFACTURING CERTAIN LAWFUL CHEMICALS. IN 2024, THE LITIGATION CENTER FILED BRIEFS ON ITS CLAIMS IN THIS CASE. LATER IN 2024, THE TRIAL COURT AWARDED SUMMARY JUDGMENT TO THE LITIGATION CENTER, ORDERING THE DOJ TO TURN OVER DOZENS OF REQUESTED RECORDS TO THE LITIGATION CENTER'S CLIENT. THE TRIAL COURT ALSO AWARDED JUDGMENT TO THE DOJ BY DISMISSING THE LITIGATION CENTER'S CLAIM THAT THE DOJ HAD UNLAWFULLY DELAYED ITS RESPONSE TO THE REQUEST FOR RECORDS. THIS LAWSUIT SEEKS TO BENEFIT THE PUBLIC GENERALLY BY COMPELLING A GOVERNMENT AGENCY TO PUBLICLY DISCLOSE CERTAIN DOCUMENTS PERTAINING TO AN ISSUE OF STATEWIDE INTEREST. GOVERNMENT TRANSPARENCY IS IN THE PUBLIC'S GENERAL INTEREST. IN THE COMPLAINT IN THIS MATTER, THE LITIGATION CENTER INCLUDED A REQUEST FOR ATTORNEY FEES. AS OF DECEMBER 31, 2024, THE LITIGATION CENTER HAD NOT RECEIVED ANY FEES IN THIS MATTER. EVERS V. MARKLEIN (WISCONSIN SUPREME COURT, CASE NO. 2023AP2020-OA) SEVERAL EXECUTIVE BRANCH OFFICIALS IN THE WISCONSIN STATE GOVERNMENT FILED THIS LAWSUIT AGAINST SEVERAL STATE LEGISLATORS, ALLEGING THAT SEVERAL WISCONSIN STATUTES UNCONSTITUTIONALLY ALLOW A LEGISLATIVE COMMITTEE TO OBJECT TO PROPOSED OR ADOPTED AGENCY REGULATIONS. IN 2024, THE LITIGATION CENTER FILED AN AMICUS BRIEF IN THE WISCONSIN SUPREME COURT IN THIS CASE. THE AMICUS BRIEF ARGUED THAT A LEGISLATIVE COMMITTEE MAY CONSTITUTIONALLY OBJECT TO A PROPOSED AGENCY REGULATION. THE LITIGATION CENTER'S AMICUS BRIEF SOUGHT TO BENEFIT THE PUBLIC GENERALLY BY PRESERVING WISCONSIN'S SEPARATION OF POWERS, INCLUDING IMPORTANT LEGISLATIVE OVERSIGHT OF UNELECTED AGENCY OFFICIALS. THE LITIGATION CENTER DID NOT SEEK OR RECEIVE ANY FEES IN THIS MATTER. WISCONSIN MANUFACTURERS AND COMMERCE, INC. AND LEATHER RICH, INC. V. WISCONSIN DEPARTMENT OF NATURAL RESOURCES (WISCONSIN SUPREME COURT, APPEAL NUMBER 22AP718) IN THIS MATTER, A NOT-FOR-PROFIT BUSINESS TRADE ASSOCIATION AND A DRY CLEANER FILED A LAWSUIT AGAINST THE WISCONSIN STATE GOVERNMENT TO SEEK A DECLARATORY JUDGMENT AND AN INJUNCTION PROHIBITING A STATE AGENCY FROM ENFORCING UNPROMULGATED RULES ON SO-CALLED EMERGING CONTAMINANTS UNDER WISCONSIN'S SPILLS LAW. THE BUSINESS TRADE ASSOCIATION IS JOINTLY REPRESENTED BY THE LITIGATION CENTER AND BY THE WISCONSIN INSTITUTE FOR LAW AND LIBERTY, A 501(C)(3) NOT-FOR-PROFIT, PUBLIC-INTEREST LAW FIRM. IN 2024, THE WISCONSIN COURT OF APPEALS ISSUED A WRITTEN OPINION AFFIRMING THE TRIAL COURT'S DECISION, CONCLUDING THAT THE WISCONSIN DEPARTMENT OF NATURAL RESOURCES (DNR) WAS UNLAWFULLY ENFORCING "UNPROMULGATED RULES" REGARDING WHAT THE DNR CALLS "EMERGING CONTAMINANTS." SUBSEQUENTLY IN 2024, THE LITIGATION CENTER FILED A RESPONSE BRIEF OPPOSING A PETITION FOR REVIEW IN THE WISCONSIN SUPREME COURT. AFTER THAT PETITION WAS GRANTED, THE LITIGATION CENTER FILED A BRIEF AT THE MERITS STAGE IN THE WISCONSIN SUPREME COURT. THIS LITIGATION WOULD BENEFIT THE PUBLIC GENERALLY BY FORCING THE DNR TO COMPLY WITH THE LAW AND PROMULGATE RULES DESIGNATING CERTAIN EMERGING CONTAMINANTS AS HAZARDOUS SUBSTANCES UNDER THE SPILLS LAW. THE DNR'S AD HOC ENFORCEMENT OF UNWRITTEN RULES REGARDING HAZARDOUS SUBSTANCES HARMS THE PUBLIC BECAUSE THE PUBLIC DOES NOT HAVE FAIR WARNING OF WHICH SUBSTANCES ARE CONSIDERED HAZARDOUS OR IN WHAT CONCENTRATIONS OR CONTEXTS. REQUIRING THE DNR TO FOLLOW THE FORMAL RULEMAKING PROCESS WOULD BENEFIT THE PUBLIC GENERALLY BY ALLOWING FOR LEGISLATIVE OVERSIGHT, ALLOWING PUBLIC INPUT IN THE RULEMAKING PROCESS, AND PROVIDING CLEAR GUIDANCE TO THE PUBLIC AS TO WHAT THE RULES ARE. THE LITIGATION CENTER DID NOT SEEK OR RECEIVE ANY FEES IN THIS MATTER. HAWTHORNE PLACE LLC ET AL. V VILLAGE OF DOUSMAN AND VILLAGE OF PEWAUKEE (WAUKESHA COUNTY CIRCUIT COURT, CASE NUMBER 2024CV1584) IN 2024, THE LITIGATION CENTER FILED THIS LAWSUIT AGAINST THE VILLAGES OF DOUSMAN AND PEWAUKEE TO CHALLENGE THE VALIDITY OF THEIR ORDINANCES THAT IMPOSE ANNUAL "FIRE-PROTECTION FEES" ON ALL REAL PROPERTY WITHIN EACH VILLAGE. THIS LAWSUIT WAS FILED ON BEHALF OF A NOT-FOR-PROFIT TRADE ORGANIZATION, A TAXPAYER, AND TWO BUSINESSES. THE LAWSUIT ALLEGES THAT THESE "FEES" ARE REALLY INVALID SPECIAL CHARGES AND UNLAWFUL PROPERTY TAXES. FORM 990, PART III, LINE 4A, LEGAL CASES CONTINUED: THIS LAWSUIT SEEKS TO BENEFIT THE PUBLIC GENERALLY BY PREVENTING LOCAL GOVERNMENTS FROM ILLEGALLY CREATING NEW TAXES IN CIRCUMVENTION OF LEGAL LIMITS ON TAX INCREASES. THIS LITIGATION AFFECTS ALL PROPERTY OWNERS IN THE VILLAGE OF PEWAUKEE AND THE VILLAGE OF DOUSMAN. IT ALSO AFFECTS BROAD PUBLIC INTERESTS INVOLVING THE POWER OF LOCAL GOVERNMENTS TO ADOPT NEW FEES AND TAXES. SEVERAL LOCAL GOVERNMENTS IN WISCONSIN HAVE ADOPTED A "FIRE-PROTECTION FEE OR "FIRE/EMS FEE" SIMILAR TO THE ONES BEING CHALLENGED IN THIS MATTER. THIS LITIGATION SEEKS TO SET A JUDICIAL PRECEDENT DECLARING THAT VILLAGES MAY NOT ENACT THIS TYPE OF FEE; SUCH JUDICIAL PRECENT WOULD HELP PREVENT OTHER COMMUNITIES FROM ADOPTING OR ENFORCING A SIMILAR FEE. THE LITIGATION CENTER DID NOT SEEK OR OBTAIN ANY FEES IN THIS MATTER. ESTATE OF SARAH KRENTZ V. MOTOR CASTINGS COMPANY (WISCONSIN COURT OF APPEALS, CASE NUMBER 2023AP1803) ON BEHALF OF A NOT-FOR-PROFIT TRADE ORGANIZATION, THE LITIGATION CENTER FILED AN AMICUS BRIEF IN 2024 IN THE WISCONSIN COURT OF APPEALS. THIS CASE INVOLVES TORT LIABILITY FOR ASBESTOS EXPOSURE. FOLLOWING A TRIAL, THE MILWAUKEE COUNTY CIRCUIT COURT FOUND MOTOR CASTINGS CO. LIABLE BECAUSE ONE OF ITS INDEPENDENT CONTRACTOR'S EMPLOYEES ALLEGEDLY BROUGHT ASBESTOS HOME ON HIS WORK CLOTHES, ALLEGEDLY CAUSING HIS STEPDAUGHTER TO FATALLY DEVELOP MESOTHELIOMA. THE LITIGATION CENTER ARGUED AGAINST THE LEGAL VIABILITY OF THIS THEORY OF "TAKE-HOME" LIABILITY. THE LITIGATION CENTER'S AMICUS BRIEF SOUGHT TO BENEFIT THE PUBLIC GENERALLY BY PROTECTING PERSONS FROM LIMITLESS LIABILITY FOR "TAKE-HOME" EXPOSURE TO ASBESTOS OR SIMILAR PRODUCTS. THE AMICUS BRIEF ALSO SOUGHT TO BENEFIT THE PUBLIC GENERALLY BY MAINTAINING REASONABLE AND LEGAL LIMITS ON TORT LIABILITY IN WISCONSIN, ALLOWING FOR THIS STATE TO HAVE A LEGAL CLIMATE CONDUCIVE TO ECONOMIC INVESTMENT. THE LITIGATION CENTER DID NOT SEEK OR OBTAIN ANY FEES IN THIS MATTER. YOTAHM VEASEY V. FII USA, INC. (WISCONSIN COURT OF APPEALS, CASE NUMBER 2024AP1327-LV) IN 2024, THE LITIGATION CENTER FILED AN AMICUS BRIEF ON BEHALF OF A NOT-FOR-PROFIT TRADE ORGANIZATION. THE AMICUS BRIEF URGED THE WISCONSIN COURT OF APPEALS TO HEAR THIS APPEAL AND CLARIFY THAT EMPLOYERS IN WISCONSIN MAY ENGAGE IN TIMECLOCK ROUNDING WHEN CALCULATING THE WAGES OWED TO THEIR HOURLY EMPLOYEES. THE AMICUS BRIEF NOTED THAT TIMECLOCK ROUNDING BENEFITS EMPLOYERS AND EMPLOYEES. THE LITIGATION CENTER'S AMICUS BRIEF SEEKS TO BENEFIT THE PUBLIC GENERALLY BY CLARIFYING THE LEGALITY OF TIMECLOCK ROUNDING, A PRACTICE THAT MANY PUBLIC AND PRIVATE EMPLOYERS PERFORM WHEN DETERMINING THE WAGES OWED TO HOURLY EMPLOYEES. THE LITIGATION CENTER'S AMICUS BRIEF SEEKS TO BENEFIT THE PUBLIC GENERALLY BY ENCOURAGING THE APPELLATE COURT TO UPHOLD THE PRACTICE OF TIMECLOCK ROUNDING, WHICH IS BENEFICIAL FOR BOTH EMPLOYERS AND EMPLOYEES. THE AMICUS BRIEF ALSO SEEKS TO BENEFIT THE PUBLIC GENERALLY BY CLARIFYING THIS AREA OF LABOR AND EMPLOYMENT LAW IN WISCONSIN, ALLOWING FOR THIS STATE TO HAVE A LEGAL CLIMATE CONDUCIVE TO ECONOMIC INVESTMENT. THE LITIGATION CENTER DID NOT SEEK OR OBTAIN ANY FEES IN THIS MATTER. UNITED STATES V. CLARK (U.S. SEVENTH CIRCUIT COURT OF APPEALS, CASE NUMBERS 24-1320 & 24-1321) IN 2024, THE LITIGATION CENTER FILED AN AMICUS BRIEF ON BEHALF OF A NOT-FOR-PROFIT TRADE ORGANIZATION IN THE U.S. COURT OF APPEALS FOR THE SEVENTH CIRCUIT. IN THIS CASE, A MANAGER AT A GRAIN MILL WAS SENTENCED TO PRISON FOR A FATAL, ACCIDENTAL EXPLOSION. THIS APPEAL MAINLY FOCUSES ON THE VAGUENESS OF A FEDERAL REGULATION UNDER WHICH THIS MANAGER WAS CONVICTED. THE LITIGATION CENTER'S AMICUS BRIEF RAISED VAGUENESS CONCERNS WITH THIS FEDERAL REGULATION. THE LITIGATION CENTER'S AMICUS BRIEF SEEKS TO BENEFIT THE PUBLIC GENERALLY BY SEEKING CLARITY ON THIS FEDERAL REGULATION. THE AMICUS BRIEF SEEKS TO BENEFIT THE PUBLIC GENERALLY BY PREVENTING THE GOVERNMENT FROM CONVICTING AND SENTENCING PERSONS TO PRISON FOR ALLEGEDLY VIOLATING AN UNCONSTITUTIONALLY VAGUE REGULATION. THE AMICUS BRIEF SEEKS TO BENEFIT THE PUBLIC GENERALLY BY PRESERVING THE CONSTITUTIONAL RIGHT TO FAIR NOTICE OF WHAT THE LAW REQUIRES. THE LITIGATION CENTER DID NOT SEEK OR OBTAIN ANY FEES IN THIS MATTER. WISCONSIN MANUFACTURERS AND COMMERCE, INC. V. CITY OF NEENAH (PRE-LAWSUIT; NO CASE NUMBER) IN 2024, THE LITIGATION CENTER SERVED THE CITY OF NEENAH WITH A NOTICE OF CLAIM ON BEHALF OF A NOT-FOR-PROFIT TRADE ORGANIZATION, ARGUING THAT NEENAH'S "TRANSPORTATION ASSESSMENT REPLACEMENT FEE" IS AN UNLAWFUL TAX. THIS NOTICE OF CLAIM WAS A PREREQUISITE TO FILING A LAWSUIT. SUBSEQUENTLY, NEENAH'S CITY COUNCIL REPEALED THIS ILLEGAL TAX AND THEREBY AVOIDED A LAWSUIT. THIS NOTICE OF CLAIM SOUGHT TO BENEFIT THE PUBLIC GENERALLY BY PREVENTING LOCAL GOVERNMENTS FROM ILLEGALLY CREATING NEW TAXES IN CIRCUMVENTION OF LEGAL LIMITS ON TAX INCREASES. IN SERVING THIS NOTICE OF CLAIM, THE LITIGATION CENTER SOUGHT TO SET A JUDICIAL PRECEDENT DECLARING THAT A "TRANSPORTATION ASSESSMENT REPLACEMENT FEE" IS AN UNLAWFUL TAX; SUCH JUDICIAL PRECENT WOULD HELP PREVENT OTHER COMMUNITIES FROM ADOPTING OR ENFORCING A SIMILAR FEE. THE LITIGATION CENTER DID NOT SEEK OR OBTAIN ANY FEES IN THIS MATTER. FORM 990, PART VI, SECTION A, LINE 7A THE DIRECTORS OF THE CORPORATION SHALL BE APPOINTED BY WISCONSIN MANUFACTURERS AND COMMERCE, INC. FORM 990, PART VI, SECTION B, LINE 11B THE PREPARED FORM 990 IS REVIEWED BY THE OFFICERS OF THE GOVERNING BODY AND THE AUDIT/FINANCE COMMITTEE BEFORE THE RETURN IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY ALL DIRECTORS AND OFFICERS COMPLETE AND SIGN A STATEMENT THAT PROVIDES INFORMATION REGARDING THEIR INTERESTS AND THOSE OF THEIR FAMILY MEMBERS THAT COULD GIVE RISE TO CONFLICTS. THE MEMBERS OF THE GOVERNING BODY MAKE DETERMINATIONS OF WHETHER A CONFLICT EXISTS AND REVIEW ACTUAL CONFLICTS. ANY PERSON WITH A CONFLICT IS PROHIBITED FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION WAS DETERMINED BASED UPON THE MARKET RATE FOR AN ATTORNEY WITH LITIGATION EXPERIENCE IN DANE COUNTY, AND WAS COMPARED WITH COMPENSATION FOR ATTORNEYS DOING SIMILAR NONPROFIT WORK. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. WISCONSIN MANUFACTURERS AND COMMERCE INC 2 BUTTONWOOD CT MADISON WI 53718 391233219 STATE CHAMBER OF COMMERCE AND MANUFACTURERS' ASSOCIATION WI 501(C)(6) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0