WMC LITIGATION CENTER

Financials

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

Address and contacts

Address (IRS master file)

2 BUTTONWOOD CT, MADISON, WI 53718-2156

Principal officer (990 for 2025)

SCOTT ROSENOW, 2 BUTTONWOOD CT, MADISON, WI 53718

Signed the 990

SCOTT MANLEY, VICE CHAIRPERSON

Phone

(608) 258-3400

Website

WMCLITIGATIONCENTER.ORG

990-N for 2018 filed under this EIN

Most likely by a chapter, club or affiliate (it says receipts are normally $50,000 or less). Officer: ROBERT FASSBENDER, 10 EAST DOTY STREET SUITE 504, MADISON WI 53703. Mailing address: 10 EAST DOTY STREET NO 504, MADISON WI 53703. Website: HTTP://GREATLAKESLEGALFOUNDATION.ORG

Return prepared by

WEGNER CPAS LLP

Mission

THE WMC LITIGATION CENTER'S MISSION IS TO REPRESENT CLIENTS IN LEGAL ACTIONS TO FOSTER AND PROTECT THE FREE ENTERPRISE SYSTEM.

Program accomplishments

• 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, OUTREACH, AND LEGAL AND POLICY EDUCATION. 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 2025, 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, AND GOVERNMENT TRANSPARENCY. BENASZESKI V. WISCONSIN DEPARTMENT OF NATURAL RESOURCES(JEFFERSON COUNTY CIRCUIT COURT, CASE NUMBER 2025CV506)THE LITIGATION CENTER FILED THIS LAWSUIT IN 2025 ON BEHALF OF TWO INDIVIDUALS WHO OWN LAND THAT WAS ALLEGEDLY CONTAMINATED BY A GAS STATION THAT OWNED THE LAND SEVERAL DECADES AGO. THE LAWSUIT ALLEGES THAT WISCONSIN LAW DOES NOT IMPOSE LIABILITY ON INNOCENT LANDOWNERS AND, IF IT DOES, IT IS UNCONSTITUTIONAL. THIS LAWSUIT SEEKS TO BENEFIT THE PUBLIC GENERALLY BY ELIMINATING "INNOCENT LANDOWNER AND "INNOCENT BUYER" LIABILITY UNDER WISCONSIN'S SPILLS LAW. THIS FORM OF LIABILITY IS PATENTLY UNFAIR AND IS FINANCIALLY RUINING HOMEOWNERS AND SMALL BUSINESSES ACROSS WISCONSIN.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 2025AP2013; 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." IN NOVEMBER 2024, THE LITIGATION CENTER FILED A MOTION ASKING THE TRIAL COURT 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. THE TRIAL COURT HELD A HEARING, FOUND PEWAUKEE IN CONTEMPT, AND ORDERED PEWAUKEE TO REIMBURSE ALL ITS PROPERTY OWNERS FOR THE UNLAWFUL TAXES THEY PAID SINCE THE COURT OF APPEALS DECISION. IN EARLY 2025, THE LITIGATION CENTER FILED A REPLY BRIEF SUPPORTING ITS CONTEMPT MOTION. BECAUSE THE LITIGATION CENTER SUCCEEDED ON ITS CONTEMPT MOTION, IT FILED A MOTION SEEKING ATTORNEY FEES AND TWO SUPPORTING BRIEFS. THE TRIAL COURT DENIED THE REQUEST FOR ATTORNEY FEES, SO THE LITIGATION CENTER FILED AN APPEAL. IN LATE 2025, THE LITIGATION CENTER FILED AN OPENING BRIEF IN THE APPEAL SEEKING ATTORNEY FEES. THIS CONTEMPT PROCEEDING SOUGHT TO BENEFIT THE PUBLIC GENERALLY BY DETERRING LOCAL GOVERNMENTS FROM IMPOSING UNLAWFUL TAXES, ESPECIALLY AFTER A COURT HAS STRUCK THEM DOWN. THIS CONTEMPT PROCEEDING THUS ENCOURAGES THE GOVERNMENT TO COMPLY WITH COURT RULINGS. THIS CONTEMPT PROCEEDING THUS SEEKS TO BENEFIT THE PUBLIC GENERALLY BY FORCING A VILLAGE GOVERNMENT TO OPERATE WITHIN THE LIMITS OF ITS LEGAL AUTHORITY AND TO COMPLY WITH A COURT RULING. IN ADDITION, THIS CONTEMPT PROCEEDING SOUGHT TO BENEFIT THE PUBLIC GENERALLY BY OBTAINING A REFUND OF UNLAWFUL TAXES FOR ALL PROPERTY OWNERS IN THIS VILLAGE. THE REQUEST AND APPEAL SEEKING ATTORNEY FEES BENEFIT THE PUBLIC FOR MANY OF THE SAME REASONS. MORE GENERALLY, IT IS IN THE PUBLIC INTEREST FOR A COURT TO AWARD ATTORNEY FEES TO A NOT-FOR-PROFIT LEGAL ORGANIZATION. THE LITIGATION CENTER DID NOT SEEK OR OBTAIN ANY FEES FROM ITS CLIENTS IN THIS MATTER. AS NOTED, THE LITIGATION CENTER SOUGHT BUT DID NOT RECEIVE ANY COURT-AWARDED ATTORNEY FEES FROM THE TRIAL COURT, AND IT IS APPEALING THAT RULING. BINVERSIE V. TOWN OF EUREKA(WISCONSIN COURT OF APPEALS, CASE NUMBER 2025AP366; 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. IN 2025, THE LITIGATION CENTER FILED AN APPEAL FROM THE TRIAL COURT'S DECISION DISMISSING THIS LAWSUIT ON PROCEDURAL GROUNDS. THE LITIGATION CENTER ALSO FILED TWO BRIEFS IN THIS APPEAL IN 2025. THIS LAWSUIT SOUGHT TO BENEFIT THE PUBLIC GENERALLY BY PREVENTING THE TOWN FROM SPENDING TAXPAYER MONEY ENFORCING AN UNLAWFUL ORDINANCE. THIS LAWSUIT ALSO SOUGHT 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 SOUGHT TO BENEFIT THE PUBLIC GENERALLY BY SETTING JUDICIAL PRECEDENT STRIKING DOWN THIS TYPE OF ORDINANCE - SEVERAL 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(WISCONSIN COURT OF APPEALS, APPEAL NUMBER 2025AP354; DANE COUNTY CIRCUIT COURT, CASE NUMBER 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. IN FEBRUARY 2025, THE LITIGATION CENTER FILED AN APPEAL FROM THE DECISION DISMISSING ITS CLAIM OF UNLAWFUL DELAY. THE LITIGATION CENTER ALSO FILED TWO BRIEFS IN THIS APPEAL IN 2025. 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. THIS LAWSUIT AND APPEAL SEEK TO BENEFIT THE PUBLIC GENERALLY BY COMPELLING GOVERNMENT OFFICIALS TO PROMPTLY RESPOND TO REQUESTS FOR PUBLIC RECORDS. THE PUBLIC'S ABILITY TO TIMELY ACCESS PUBLIC RECORDS IS IN THE PUBLIC INTEREST. THE LITIGATION CENTER DID NOT SEEK OR OBTAIN ANY FEES FROM ITS CLIENT IN THIS MATTER, BUT IT DID RECEIVE $30,000 IN ATTORNEY FEES FROM DOJ PURSUANT TO A SETTLEMENT AGREEMENT.CASE EXPLANATION CONTINUED IN SCHEDULE O.
  Expenses $405,785 · revenue $30,000

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

IRS record

EIN

27-3090500

Tax-exempt status

501(c)(3): Charitable, religious, educational or scientific organization

Foundation status

Publicly supported organization (170(b)(1)(A)(vi))

Donations deductible (Pub 78)

Public charity, 50% deduction limit

Exempt since

2012

Accounting year ends

December

Files

Form 990 or 990-EZ

Category (NTEE)

Education (B05)

Assets (IRS master file)

$175,397

Income (IRS master file)

$464,923

Filing history

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-3090500).

Questions about WMC LITIGATION CENTER

What is the EIN of WMC LITIGATION CENTER?

The employer identification number (EIN) of WMC LITIGATION CENTER is 27-3090500.

Is WMC LITIGATION CENTER tax-exempt?

Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.

Are donations to WMC LITIGATION CENTER tax-deductible?

Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).

Which annual return does WMC LITIGATION CENTER file?

Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.

When is the next return of WMC LITIGATION CENTER due?

The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.

When did WMC LITIGATION CENTER last file with the IRS?

The latest return in the IRS public files is the 990 for the year ended December 2025.

Who is the principal officer of WMC LITIGATION CENTER?

The 990 for the year ended December 31, 2025 names SCOTT ROSENOW.

Who are the officers and directors of WMC LITIGATION CENTER?

The 990 for the year ended December 31, 2025 lists 10 people; 2 received compensation from the organization.

How much revenue does WMC LITIGATION CENTER have?

On its 990 for the year ended December 31, 2025 it reported revenue of $464,923, expenses of $437,839 and total assets of $175,397 at year end.

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