Nonprofit · EIN 45-1606079
WISCONSIN INSTITUTE FOR LAW & LIBERTY INC
Tax-exempt · MILWAUKEE, WI 53202
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $6,054,972 | $4,086,876 | $1,968,096 | $7,526,703 | $55,332 | $7,471,371 |
| December 31, 2024 | 990 | $3,985,573 | $4,347,898 | -$362,325 | $5,635,557 | $131,651 | $5,503,906 |
| December 31, 2023 | 990 | $3,604,933 | $3,610,660 | -$5,727 | $6,076,165 | $209,934 | $5,866,231 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $5,704,458
- Program service revenue
- $240,402
- Investment income
- $117,222
- Net gain from sales of assets
- $632
- Net income from fundraising events
- -$7,110
- Other revenue
- -$7,110
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $876,722
- Other salaries and wages
- $1,899,777
- Salaries, compensation and benefits (total)
- $3,330,091
- Professional fundraising fees
- $44,847
- Legal fees
- $9,750
- Accounting fees
- $18,570
- Occupancy
- $168,782
- Travel
- $2,940
- Depreciation
- $15,098
- Program services (functional)
- $3,357,102
- Management and general (functional)
- $359,711
- Fundraising (functional)
- $370,063
Balance sheet and other
- Total assets, start of year
- $5,635,557
- Total assets, end of year
- $7,526,703
- Total liabilities, end of year
- $55,332
- Net assets, end of year
- $7,471,371
- Land, buildings and equipment
- $16,600
- Publicly traded securities
- $45,182
- Net assets without donor restrictions
- $5,782,746
- Net assets with donor restrictions
- $1,688,625
- Gross receipts
- $6,179,029
- Employees
- 30
- Volunteers
- 8
- Year formed
- 2011
- State of legal domicile
- WI
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.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RICK ESENBERG | PRESIDENT & GENERAL COUNSE Trustee or director, Officer | 40 | $408,721 | $36,924 |
| DAN LENNINGTON | VICE PRESIDENT & DEPUTY COUNSEL Trustee or director, Officer | 40 | $209,397 | $61,992 |
| LUKE BERG | DEPUTY COUNSEL Highest-paid employee | 40 | $205,797 | $50,865 |
| LUCAS VEBBER | DEPUTY COUNSEL Highest-paid employee | 40 | $199,797 | $50,208 |
| LESLEY LUEHRS QUARTANA | CHIEF ADVANCEMENT OFFICER Highest-paid employee | 40 | $155,117 | $39,157 |
| KYLE KOENEN | DIRECTOR OF POLICY Highest-paid employee | 40 | $149,634 | $32,811 |
| PATRICK GARRETT | COMMUNICATIONS DIRECTOR Highest-paid employee | 40 | $136,884 | $30,425 |
| STACY A STUECK | CORPORATE SECRETARY & DIRECTOR OF AD Officer | 40 | $125,144 | $34,545 |
| JAMES T BARRY III | CHAIRMAN Trustee or director | 1 | $0 | $0 |
| MICHAEL W GREBE | DIRECTOR THRU 12.31.25 Trustee or director | 1 | $0 | $0 |
| CHRISTOPHER WOLFE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MICHAEL H WHITE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MICHAEL M GREBE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARY READ | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RICK ESENBERG | PRESIDENT & GENERAL COUNSE Trustee or director, Officer | 40 | $408,721 | $36,424 |
| LUKE BERG | DEPUTY COUNSEL Key employee | 40 | $194,047 | $48,072 |
| DAN LENNINGTON | DEPUTY COUNSEL Key employee | 40 | $179,547 | $51,410 |
| LUCAS VEBBER | DEPUTY COUNSEL Key employee | 40 | $180,047 | $46,584 |
| LESLEY LUEHRS | DEVELOPMENT DIRECTOR Highest-paid employee | 40 | $136,967 | $35,742 |
| KYLE KOENEN | DIRECTOR OF POLICY Highest-paid employee | 40 | $138,009 | $30,754 |
| PATRICK GARRETT | COMMUNICATIONS DIRECTOR Highest-paid employee | 40 | $124,861 | $28,157 |
| STACY A STUECK | TREASURER & DIRECTOR OF AD Officer | 40 | $119,521 | $32,580 |
| CARA TOLLIVER | DEPUTY COUNSEL Highest-paid employee | 40 | $119,127 | $23,054 |
| WILLIAM FLANDERS | DEPUTY COUNSEL Highest-paid employee | 40 | $118,062 | $23,390 |
| JAMES T BARRY III | CHAIRMAN Trustee or director | 1 | $0 | $0 |
| MICHAEL W GREBE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CHRISTOPHER WOLFE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MICHAEL H WHITE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MICHAEL M GREBE | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RICHARD M ESENBERG | PRESIDENT & GENERAL COUNSE Trustee or director, Officer | 40 | $425,249 | $34,924 |
| LUKE BERG | DEPUTY COUNSEL Key employee | 40 | $161,797 | $44,910 |
| DAN LENNINGTON | DEPUTY COUNSEL Key employee | 40 | $153,272 | $47,895 |
| LUCAS VEBBER | DEPUTY COUNSEL Key employee | 40 | $152,797 | $43,665 |
| LESLIE LUEHRS | DEVELOPMENT DIRECTOR Highest-paid employee | 40 | $125,567 | $33,963 |
| KYLE KOENEN | DIRECTOR OF POLICY Highest-paid employee | 40 | $123,359 | $29,252 |
| STACY A STUECK | TREASURER & DIRECTOR OF AD Officer | 40 | $114,881 | $31,747 |
| PATRICK GARRETT | DEPUTY COUNSEL Highest-paid employee | 40 | $115,457 | $19,917 |
| WILLIAM FLANDERS | DEPUTY COUNSEL Highest-paid employee | 40 | $108,061 | $21,734 |
| JAMES T BARRY III | CHAIRMAN Trustee or director | 1 | $0 | $0 |
| MICHAEL GREBE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CHRISTOPHER WOLFE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MICHAEL H WHITE | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1241 N FRANKLIN PL, MILWAUKEE, WI 53202-2901
- Principal officer (990 for 2025)
- STACY STUECK, 1241 N FRANKLIN PLACE, MILWAUKEE, WI 53202
- Signed the 990
- STACY STUECK, CORPORATE SECRETARY
- Phone
- (414) 727-6369
- Website
- WWW.WILL-LAW.ORG
- Return prepared by
- REILLY PENNER & BENTON LLP
Mission
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.
Program accomplishments
- 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.Expenses $1,836,556 · revenue $183,200
- 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.Expenses $1,520,546 · revenue $57,202
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.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 45-1606079
- 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
- 2011
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I83)
- Assets (IRS master file)
- $7,526,703
- Income (IRS master file)
- $6,179,029
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $6,054,972 | $4,086,876 | $7,526,703 | XML |
| 990 | December 2024 | $3,985,573 | $4,347,898 | $5,635,557 | XML |
| 990 | December 2023 | $3,604,933 | $3,610,660 | $6,076,165 | XML |
| 990 | December 2022 | $4,665,104 | $3,417,220 | $6,156,366 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
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 45-1606079).
Questions about WISCONSIN INSTITUTE FOR LAW & LIBERTY INC
- What is the EIN of WISCONSIN INSTITUTE FOR LAW & LIBERTY INC?
- The employer identification number (EIN) of WISCONSIN INSTITUTE FOR LAW & LIBERTY INC is 45-1606079.
- Is WISCONSIN INSTITUTE FOR LAW & LIBERTY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
- Are donations to WISCONSIN INSTITUTE FOR LAW & LIBERTY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WISCONSIN INSTITUTE FOR LAW & LIBERTY INC 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 WISCONSIN INSTITUTE FOR LAW & LIBERTY INC 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 WISCONSIN INSTITUTE FOR LAW & LIBERTY INC 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 WISCONSIN INSTITUTE FOR LAW & LIBERTY INC?
- The 990 for the year ended December 31, 2025 names STACY STUECK.
- Who are the officers and directors of WISCONSIN INSTITUTE FOR LAW & LIBERTY INC?
- The 990 for the year ended December 31, 2025 lists 14 people; 8 received compensation from the organization, the highest $408,721 (RICK ESENBERG, PRESIDENT & GENERAL COUNSE).
- How much revenue does WISCONSIN INSTITUTE FOR LAW & LIBERTY INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $6,054,972, expenses of $4,086,876 and total assets of $7,526,703 at year end.
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All nonprofits in MILWAUKEE · Wisconsin · Crime and legal-related