TY 2021 Form 990

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization

WMC LITIGATION CENTER INC

Employer identification number

27-3090500

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2021

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2017	(b) 2018	(c) 2019	(d) 2020	(e) 2021	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..	22,000	26,187	50,055	53,000	270,548	421,790
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3	22,000	26,187	50,055	53,000	270,548	421,790
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..						228,288
6	Public support. Subtract line 5 from line 4.						193,502

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2017	(b) 2018	(c) 2019	(d) 2020	(e) 2021	(f) Total
7	Amounts from line 4..	22,000	26,187	50,055	53,000	270,548	421,790
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..
11	Total support. Add lines 7 through 10						421,790

Gross receipts from related activities, etc. (see instructions) ..................

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2021 (line 6, column (f) divided by line 11, column (f)) .........

45.880 %

Public support percentage for 2020 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2021. If the organization did not check the box on line 13, and line 14 is 33 1/3 % or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2020. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2021. If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization ..................................................... right arrow

10%-facts-and-circumstances test—2020. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly
supported organization ................................................ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2021

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2017	(b) 2018	(c) 2019	(d) 2020	(e) 2021	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose
3	Gross receipts from activities that are not an unrelated trade or business under section 513 .....
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5	The value of services or facilities furnished by a governmental unit to the organization without charge
6	Total. Add lines 1 through 5
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c	Add lines 7a and 7b..
8	Public support. (Subtract line 7c from line 6.)

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2017	(b) 2018	(c) 2019	(d) 2020	(e) 2021	(f) Total
9	Amounts from line 6...
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.
11	Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..
13	Total support. (Add lines 9, 10c, 11, and 12.)..

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization,
check this box and stop here............................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2021 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2020 Schedule A, Part III, line 15 ...............

100.000 %

Section D. Computation of Investment Income Percentage

Investment income percentage for 2021 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2020 Schedule A, Part III, line 17 .............

0 %

19a

331/3% support tests—2021. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3% support tests—2020. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization .... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2021

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2021

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2021

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by 0.035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2021

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes	1
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity	2
3 Administrative expenses paid to accomplish exempt purposes of supported organizations	3
4 Amounts paid to acquire exempt-use assets	4
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI)	5
6 Other distributions (describe in Part VI). See instructions	6
7Total annual distributions. Add lines 1 through 6.	7
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions	8
9 Distributable amount for 2021 from Section C, line 6	9
10 Line 8 amount divided by Line 9 amount	10

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2021	(iii) Distributable Amount for 2021
1 Distributable amount for 2021 from Section C, line 6
2 Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2021:
a From 2016.......
b From 2017.......
c From 2018.......
d From 2019.......
e From 2020.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2021 distributable amount
i Carryover from 2016 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2021 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2021 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2022. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2017.....
b Excess from 2018.....
c Excess from 2019.....
d Excess from 2020.....
e Excess from 2021.....

Schedule A (Form 990) (2021)

Schedule A (Form 990) 2021

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation

Schedule A (Form 990) 2021

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Name of the organization

WMC LITIGATION CENTER INC

Employer identification number

27-3090500

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Arrow Bullet

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990) (2021)

Schedule B (Form 990) (2021) Page 2

Name of organization WMC LITIGATION CENTER INC

Part I Contributors	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (2021)

Schedule B (Form 990) (2021)

Page 3

Name of organization WMC LITIGATION CENTER INC		Employer identification number 27-3090500

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (2021)

Schedule B (Form 990) (2021)

Page 4


Name of organization WMC LITIGATION CENTER INC			Employer identification number 27-3090500
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990) (2021)

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
SchJMediumBullet

Attach to Form 990.
SchJMediumBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

Name of the organization

WMC LITIGATION CENTER INC

Employer identification number

27-3090500

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Yes

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2021

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1KURT BAUER DIRECTOR	(i) (ii)	0 ------------- 367,836	0 ------------- 90,000	0 ------------- 32,014	0 ------------- 38,001	0 ------------- 22,927	0 ------------- 550,778	0 ------------- 0
2SCOTT MANLEY VICE CHAIRPERSON	(i) (ii)	0 ------------- 175,312	0 ------------- 40,000	0 ------------- 19,482	0 ------------- 18,830	0 ------------- 22,893	0 ------------- 276,517	0 ------------- 0

Schedule J (Form 990) 2021

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation
PART I, LINE 4B	WISCONSIN MANUFACTURERS AND COMMERCE, INC. (WMC), A RELATED ENTITY TO WMC LITIGATION CENTER, INC. HAS A DEFINED CONTRIBUTION DEFERRED COMPENSATION PLAN AGREEMENT AS DEFINED IN 457(F). KURT BAUER IS A PARTICIPANT IN THIS PLAN. DURING 2021 WMC CONTRIBUTED $9,801 INTO THIS PLAN.

Schedule J (Form 990) 2021

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization

WMC LITIGATION CENTER INC

Employer identification number

27-3090500

Return Reference	Explanation
FORM 990, PART III, LINE 4A, LEGAL CASES CONTINUED	THE LITIGATION CENTER'S AMICUS INVOLVEMENT WOULD BENEFIT THE PUBLIC GENERALLY BY PROTECTING THE SEPARATION OF POWERS WITHIN WISCONSIN STATE GOVERNMENT AND BY PROTECTING WISCONSIN'S ECONOMY. JUDICIAL REVIEW SERVES AS A VITAL CHECK ON AN ADMINISTRATIVE AGENCY'S MISTAKES. IF A PERSON OR ORGANIZATION HAS NO RIGHT TO JUDICIAL REVIEW OF AN AGENCY'S DETERMINATION THAT A SPECIFIC PERMIT IS REQUIRED, THE PERSON OR ORGANIZATION WOULD NEED TO GO THROUGH A TIME-CONSUMING AND COSTLY PROCESS TO OBTAIN A PERMIT THAT MIGHT NOT BE LEGALLY REQUIRED. THE RESULT WOULD BE A WASTE OF RESOURCES AND A DETERRENT TO JOB CREATION AND ECONOMIC GROWTH. THIS LITIGATION WOULD BENEFIT THE PUBLIC BY AVOIDING THOSE PITFALLS AND MAKING CLEAR THAT JUDICIAL REVIEW IS AVAILABLE AT AN EARLY STAGE OF THE PERMITTING PROCESS. THE LITIGATION CENTER DID NOT SEEK OR RECEIVE ANY FEES IN THIS MATTER. COUNTY OF DANE ET AL. V. PUBLIC SERVICE COMMISSION OF WISCONSIN ET AL. (WISCONSIN SUPREME COURT, APPEAL NUMBER 2021AP1325) IN THIS MATTER, THE LITIGATION CENTER FILED AN AMICUS BRIEF ON BEHALF OF THREE TRADE ASSOCIATIONS TO OPPOSE A JUDGE'S RULINGS THAT WERE DELAYING THE CONSTRUCTION OF A HIGH-VOLTAGE TRANSMISSION LINE. THE WISCONSIN PUBLIC SERVICE COMMISSION HAD UNANIMOUSLY APPROVED THAT CONSTRUCTION PROJECT. A CONSERVATION GROUP SUED TO BLOCK THAT PROJECT. A TRIAL COURT DETERMINED THAT THE CONSERVATION GROUP COULD ENGAGE IN DISCOVERY INTO ONE COMMISSIONER'S PRIVATE LIFE TO SEARCH FOR EVIDENCE OF BIAS. THE WISCONSIN SUPREME COURT GRANTED THE COMMISSIONER'S PETITION FOR REVIEW. THIS LITIGATION AFFECTS BROAD PUBLIC INTERESTS BECAUSE IT INVOLVES A PROJECT TO CONSTRUCT A HIGH-VOLTAGE TRANSMISSION LINE THAT WILL ALLOW FOR GREATER USE OF RENEWABLE ENERGY IN THE MIDWEST. THIS LITIGATION ALSO AFFECTS PUBLIC INTERESTS BECAUSE IT INVOLVES THE EXTENT TO WHICH DISCOVERY MAY BE CONDUCTED TO UNCOVER EVIDENCE THAT AN ADMINISTRATIVE DECISION-MAKER WAS BIASED. THE LITIGATION CENTER'S AMICUS INVOLVEMENT WOULD BENEFIT THE PUBLIC GENERALLY BY HELPING TO ADVANCE THE CONSTRUCTION OF THIS IMPORTANT HIGH-VOLTAGE TRANSMISSION LINE, BY PROMOTING PUBLIC TRUST IN WISCONSIN'S ADMINISTRATIVE BODIES, AND BY PROTECTING OUR STATE'S ECONOMY. THE LITIGATION CENTER'S AMICUS BRIEF EXPLAINS WHY THE ALLEGATION OF BIAS IN THIS CASE IS LEGALLY INSUFFICIENT AND WHY ALLOWING DISCOVERY IN THIS CASE WOULD DAMAGE OUR STATE'S REGULATORY CLIMATE, OUR STATE'S ECONOMY, AND THE PUBLIC'S TRUST IN ADMINISTRATIVE DECISION-MAKING. 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 NATURAL RESOURCES BOARD AND PRESTON COLE (WAUKESHA COUNTY CIRCUIT COURT, CASE NUMBER 2021CV342) 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 REPRESENTED BY THE WISCONSIN INSTITUTE FOR LAW AND LIBERTY, A 501(C)(3) NOT-FOR-PROFIT, PUBLIC-INTEREST LAW FIRM. THE EXECUTIVE DIRECTOR OF THE LITIGATION CENTER FILED A NOTICE OF APPEARANCE ON BEHALF OF THE BUSINESS TRADE ASSOCIATION WHEN SUMMARY JUDGMENT BRIEFING WAS NEARLY COMPLETED. THE WISCONSIN INSTITUTE FOR LAW AND LIBERTY IS STILL LEAD COUNSEL ON BEHALF OF THE BUSINESS TRADE ASSOCIATION, WITH THE LITIGATION CENTER AS CO-COUNSEL. THE TRIAL COURT ISSUED THE REQUESTED INJUNCTION. THE CASE IS ON APPEAL IN THE WISCONSIN COURT OF APPEALS. THIS LITIGATION WOULD BENEFIT THE PUBLIC GENERALLY BY FORCING THE WISCONSIN DEPARTMENT OF NATURAL RESOURCES TO COMPLY WITH THE LAW AND PROMULGATE RULES DESIGNATING CERTAIN EMERGING CONTAMINANTS AS HAZARDOUS SUBSTANCES UNDER THE SPILLS LAW. THE DEPARTMENT'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 DEPARTMENT TO FOLLOW THE FORMAL RULEMAKING PROCESS WOULD BENEFIT THE PUBLIC BY ALLOWING FOR LEGISLATIVE OVERSIGHT AND BY PROVIDING CLEAR GUIDANCE TO THE PUBLIC. THE LITIGATION CENTER DID NOT SEEK OR RECEIVE ANY FEES IN THIS MATTER. WISCONSIN MANUFACTURERS AND COMMERCE, INC. V. VILLAGE OF PEWAUKEE (WAUKESHA COUNTY CIRCUIT COURT, CASE NUMBER 2022CV515) IN THIS MATTER, THE LITIGATION CENTER SERVED A NOTICE OF CLAIM ON A WISCONSIN VILLAGE AS A PREREQUISITE TO A LAWSUIT TO CHALLENGE AN ILLEGAL TAX ADOPTED BY THE VILLAGE OF PEWAUKEE. THE LITIGATION CENTER IS REPRESENTING A NOT-FOR-PROFIT BUSINESS TRADE ASSOCIATION IN THIS MATTER. THIS MATTER SEEKS DECLARATORY RELIEF AND AN INJUNCTION PROHIBITING FURTHER ENFORCEMENT OF THE VILLAGE'S SO-CALLED TRANSPORTATION USER FEE. THE VILLAGE IMPOSES THIS FEE ON ALL DEVELOPED PROPERTY WITHIN THE VILLAGE, WITH LIMITED EXCEPTIONS. THE LITIGATION CENTER IS ARGUING THAT THIS FEE IS ILLEGAL. THE LITIGATION CENTER FILED A LAWSUIT IN THIS MATTER IN 2022. THE LAWSUIT IS ONGOING IN THE WAUKESHA COUNTY CIRCUIT COURT. 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 ARE CONSIDERING ADOPTING SUCH A FEE. THIS LITIGATION SEEKS TO SET A PRECEDENT DECLARING THAT THIS TYPE OF FEE IS ILLEGAL IN ORDER TO PREVENT OTHER COMMUNITIES FROM ADOPTING OR ENFORCING A SIMILAR FEE. THIS LITIGATION WILL BENEFIT THE PUBLIC BY PREVENTING LOCAL GOVERNMENTS FROM ILLEGALLY CREATING NEW TAXES IN CIRCUMVENTION OF LEGAL LIMITS ON TAX INCREASES. THE LITIGATION CENTER DID NOT SEEK OR RECEIVE ANY CLIENT FEES IN THIS MATTER. THE LITIGATION CENTER MAY SEEK OR RECEIVE COURT-ORDERED ATTORNEY FEES FROM THE VILLAGE. WISCONSIN MANUFACTURERS AND COMMERCE ET AL. V. TONY EVERS ET AL. (WISCONSIN SUPREME COURT, APPEAL NUMBER 2020AP2081AC) SEE DISCUSSION ABOVE REGARDING THIS MATTER. THE TRIAL COURT ISSUED A TEMPORARY INJUNCTION TO PROHIBIT THE GOVERNOR'S ADMINISTRATION FROM RELEASING CERTAIN RECORDS ABOUT COVID-19. THE GOVERNMENT APPEALED, AND THE COURT OF APPEALS DETERMINED THAT THE THREE TRADE ASSOCIATIONS LACKED STANDING TO PURSUE THIS LAWSUIT AND THAT THE OPEN RECORDS LAW PROHIBITED THIS LAWSUIT. THE WISCONSIN SUPREME COURT GRANTED THE ASSOCIATIONS' PETITION FOR REVIEW. PRIVATE COUNSEL INITIALLY REPRESENTED THE THREE PLAINTIFFS IN THIS MATTER. BECAUSE PRIVATE COUNSEL WAS PROHIBITIVELY EXPENSIVE, THE THREE PLAINTIFFS DISMISSED PRIVATE COUNSEL AND RETAINED THE LITIGATION CENTER WHILE THIS CASE WAS UNDERGOING BRIEFING IN THE WISCONSIN SUPREME COURT. THE LITIGATION CENTER FILED A REPLY BRIEF AND PARTICIPATED IN ORAL ARGUMENT IN THE WISCONSIN SUPREME COURT. THIS CASE IS STILL PENDING IN THAT COURT. THIS LITIGATION AFFECTS BROAD PUBLIC INTERESTS INVOLVING THE SCOPE OF WISCONSIN STATUTES GOVERNING CONFIDENTIAL HEALTH CARE RECORDS, INFORMATION ABOUT COVID-19, AND THE ABILITY TO BRING A PRE-RELEASE LAWSUIT UNDER WISCONSIN'S OPEN RECORDS LAW. THIS LITIGATION SEEKS TO OBTAIN AN INJUNCTION FROM THE TRIAL COURT AND TO CREATE PRECEDENT AT THE WISCONSIN SUPREME COURT. THIS LITIGATION WOULD BENEFIT THE PUBLIC GENERALLY BY PREVENTING THE GOVERNOR'S ADMINISTRATION FROM RELEASING INFORMATION THAT WOULD HARM THE ECONOMY AND VIOLATE PRIVACY LAWS. THIS LITIGATION WOULD ALSO BENEFIT THE PUBLIC GENERALLY BY SETTING PRECEDENT TO ENHANCE PROTECTION FOR CONFIDENTIAL HEALTH CARE RECORDS, CLARIFY WHO MAY SUE TO PROTECT THE CONFIDENTIALITY OF SUCH RECORDS, AND ENABLE MORE PERSONS TO FILE PRE-RELEASE LAWSUITS TO PROTECT THEIR PRIVACY. THE LITIGATION CENTER DID NOT SEEK OR RECEIVE ANY FEES IN THIS MATTER. TANKCRAFT CORP. AND PLASTICRAFT CORP. V. OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION (UNITED STATES COURT OF APPEALS FOR THE SEVENTH CIRCUIT, CASE NUMBER 21-3058) IN THIS MATTER, THE LITIGATION CENTER FILED AN AMICUS BRIEF ON BEHALF OF A NOT-FOR-PROFIT BUSINESS TRADE ASSOCIATION TO SUPPORT A LAWSUIT CHALLENGING A FEDERAL VACCINE MANDATE. THE AMICUS BRIEF ARGUED THAT THE VACCINE MANDATE IS ILLEGAL AND EXPLAINED HOW THE VACCINE MANDATE WOULD HARM WISCONSIN'S ECONOMY. THIS LAWSUIT WAS FILED BY THE WISCONSIN INSTITUTE FOR LAW AND LIBERTY, A 501(C)(3) NOT-FOR-PROFIT, PUBLIC-INTEREST LAW FIRM. THIS LAWSUIT SOUGHT DECLARATORY RELIEF AND AN INJUNCTION PROHIBITING THE FEDERAL GOVERNMENT FROM ENFORCING ITS MANDATE REQUIRING THAT EMPLOYEES OF BUSINESSES WITH 100 OR MORE EMPLOYEES EITHER BE VACCINATED AGAINST COVID-19 OR UNDERGO REGULAR TESTING FOR COVID-19.
FORM 990, PART III, LINE 4A, LEGAL CASES CONTINUED	THIS LITIGATION AFFECTS BROAD PUBLIC INTERESTS INVOLVING COVID-19, THE FEDERAL GOVERNMENT'S ASSERTED POWER TO MANDATE VACCINES, AND THE ECONOMY. THE LITIGATION CENTER'S AMICUS INVOLVEMENT WOULD BENEFIT THE PUBLIC GENERALLY BY PROTECTING THE SEPARATION OF POWERS WITHIN THE FEDERAL GOVERNMENT, PROTECTING PEOPLE'S RIGHT TO NOT BE COMPELLED BY THE FEDERAL GOVERNMENT TO RECEIVE A VACCINE, AND PROTECTING WISCONSIN'S ECONOMY FROM THE EFFECTS OF A FEDERAL VACCINE MANDATE ON BUSINESSES WITH 100 OR MORE EMPLOYEES. THE COVID-19 PANDEMIC HAS RESULTED IN LABOR SHORTAGES AND SUPPLY-CHAIN ISSUES. THE LITIGATION CENTER'S AMICUS INVOLVEMENT SOUGHT TO PREVENT A FEDERAL VACCINE MANDATE FROM EXACERBATING THOSE LABOR AND SUPPLY-CHAIN PROBLEMS. THE LITIGATION CENTER DID NOT SEEK OR RECEIVE ANY FEES IN THIS MATTER. IN RE: MCP NO. 165; OSHA RULE ON COVID-19 VACCINATION AND TESTING, 86 FED. REG. 61402 (UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT; CASE NUMBER 21-7000) THIS MATTER IS THE CONSOLIDATION OF ALL LAWSUITS NATIONWIDE CHALLENGING THE OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION'S MANDATE REQUIRING THAT EMPLOYEES OF BUSINESSES WITH 100 OR MORE EMPLOYEES EITHER BE VACCINATED AGAINST COVID-19 OR UNDERGO REGULAR TESTING FOR COVID-19. IN THIS MATTER, THE LITIGATION CENTER FILED THE SAME AMICUS BRIEF THAT IT HAD PREVIOUSLY FILED IN TANKCRAFT CORP. AND PLASTICRAFT CORP. V. OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION (SEE ABOVE). THE LITIGATION CENTER'S AMICUS INVOLVEMENT IN THIS CASE BENEFITED THE PUBLIC GENERALLY IN THE SAME WAYS THAT ITS AMICUS INVOLVEMENT IN TANKCRAFT DID (SEE ABOVE).
FORM 990, PART VI, SECTION A, LINE 4	DURING 2021 THE BYLAWS AND ARTICLES OF INCORPORATION WERE AMENDED TO REFLECT THE NAME CHANGE OF THE ORGANIZATION FROM GREAT LAKES LEGAL FOUNDATION TO WMC LITIGATION CENTER, INC. THE BYLAWS WERE ALSO AMENDED TO INDICATE THAT WISCONSIN MANUFACTURERS AND COMMERCE, INC. IS ABLE TO NOMINATE ALL DIRECTORS OF THE ORGANIZATION AND THAT ANY AMENDMENTS TO THE GOVERNING DOCUMENTS MUST BE APPROVED BY WISCONSIN MANUFACTURERS AND COMMERCE, INC.
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.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2021

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBullet

Attach to Form 990.
MediumBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

Name of the organization

WMC LITIGATION CENTER INC

Employer identification number

27-3090500

Part I

Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity

Part II

Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1)WISCONSIN MANUFACTURERS AND COMMERCE INC 501 E WASHINGTON AVE MADISON,WI53703 39-1233219	STATE CHAMBER OF COMMERCE AND MANUFACTURERS' ASSOCIATION	WI	501(C)(6)		N/A		No

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2021

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	Yes	No

Schedule R (Form 990) 2021

Page 3

Part V

Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................

b Gift, grant, or capital contribution to related organization(s) ............................

c Gift, grant, or capital contribution from related organization(s) ............................

Yes

d Loans or loan guarantees to or for related organization(s) ............................

e Loans or loan guarantees by related organization(s) ............................

f Dividends from related organization(s) ............................

g Sale of assets to related organization(s) ............................

h Purchase of assets from related organization(s) ............................

i Exchange of assets with related organization(s) ............................

j Lease of facilities, equipment, or other assets to related organization(s) .......................

k Lease of facilities, equipment, or other assets from related organization(s) ......................

l Performance of services or membership or fundraising solicitations for related organization(s) .....................

m Performance of services or membership or fundraising solicitations by related organization(s) .................

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................

o Sharing of paid employees with related organization(s) ............................

Yes

p Reimbursement paid to related organization(s) for expenses ............................

q Reimbursement paid by related organization(s) for expenses ............................

r Other transfer of cash or property to related organization(s) ............................

s Other transfer of cash or property from related organization(s) ............................

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved

Schedule R (Form 990) 2021

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Schedule R (Form 990) 2021

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R. See instructions.

Return Reference	Explanation

Schedule R (Form 990) 2021

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: 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. THE CORPORATION ACCOMPLISHES ITS PURPOSE BY PROVIDING LEGAL REPRESENTATION, LEGAL AND POLICY EDUCATION, AND RELATED SUPPORT.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	8
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	5
5	Total number of individuals employed in calendar year 2021 (Part V, line 2a) ......	5	2
6	Total number of volunteers (estimate if necessary) .............	6	5
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	270,548
9	Program service revenue (Part VIII, line 2g) .........	0	0
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	0	0
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	0	0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	0	270,548
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	0	40,939
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 2,278
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	0	20,772
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	0	61,711
19	Revenue less expenses. Subtract line 18 from line 12.......	0	208,837
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	0	176,424
21	Total liabilities (Part X, line 26).............	37,873	5,460
22	Net assets or fund balances. Subtract line 21 from line 20.....	-37,873	170,964

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 39,361 including grants of $ 0 ) (Revenue $ 0 )
	THE WMC LITIGATION CENTER ("LITIGATION CENTER") IS DEDICATED TO LESSENING THE BURDENS OF GOVERNMENT THROUGH LITIGATION AND EDUCATING THE PUBLIC ABOUT ECONOMIC FREEDOM THROUGH COMMUNICATIONS AND OUTREACH. THE LITIGATION CENTER'S 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. 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 SEPTEMBER 2021, THE GREAT LAKES LEGAL FOUNDATION ("LEGAL FOUNDATION"), A 501(C)(3) NOT-FOR-PROFIT, PUBLIC-INTEREST LAW FIRM, CHANGED ITS NAME TO THE WMC LITIGATION CENTER. IN CALENDAR YEAR 2021, THE LEGAL FOUNDATION AND LITIGATION CENTER REPRESENTED CLIENTS IN A TOTAL OF TEN LEGAL MATTERS. THE MATTERS FALL INTO FIVE MAIN CATEGORIES: ADMINISTRATIVE LAW, ENVIRONMENTAL LAW, SEPARATION OF POWERS, ECONOMIC LIBERTY, AND TAXATION. CLEAN WATER, INC., ET AL. V. WISCONSIN DEPARTMENT OF NATURAL RESOURCES, ET AL. (WISCONSIN SUPREME COURT, APPEAL NUMBER 2016AP1688)IN THIS MATTER, THE LEGAL FOUNDATION FILED AN AMICUS BRIEF IN THE WISCONSIN SUPREME COURT ON BEHALF OF TEN BUSINESS ASSOCIATIONS TO CHALLENGE A STATE AGENCY'S LEGAL AUTHORITY TO IMPOSE CERTAIN CONDITIONS ON A FARM'S WASTEWATER DISCHARGE PERMIT. THE LEGAL FOUNDATION ARGUED THAT THE PERMIT CONDITIONS WERE RULES THAT THE AGENCY HAD TO PROMULGATE THROUGH THE FORMAL RULEMAKING PROCESS. THE LEGAL FOUNDATION ALSO ARGUED THAT THE AGENCY LACKED EXPLICIT AUTHORITY TO IMPOSE CERTAIN PERMIT CONDITIONS. THIS LITIGATION AFFECTS BROAD PUBLIC INTERESTS INVOLVING THE SEPARATION OF POWERS WITHIN WISCONSIN STATE GOVERNMENT AND THE EXTENT OF A STATE AGENCY'S POWER TO REGULATE FARMS FOR THE PURPOSE OF ENVIRONMENTAL PROTECTION. THE LEGAL FOUNDATION'S AMICUS PARTICIPATION WOULD BENEFIT THE PUBLIC GENERALLY BY PROTECTING THE SEPARATION OF POWERS WITHIN WISCONSIN STATE GOVERNMENT AND BY REQUIRING A PARTICULAR STATE AGENCY (THE WISCONSIN DEPARTMENT OF NATURAL RESOURCES) TO GO THROUGH THE FORMAL RULEMAKING PROCESS BEFORE IMPOSING CERTAIN PERMIT CONDITIONS. IN 2011 WISCONSIN ACT 21, THE WISCONSIN LEGISLATURE ADDED AN "EXPLICIT AUTHORITY" REQUIREMENT IN WIS. STAT. 227.10(2M), WHICH STATES IN RELEVANT PART, "NO AGENCY MAY IMPLEMENT OR ENFORCE ANY STANDARD, REQUIREMENT, OR THRESHOLD, . . . UNLESS THAT STANDARD, REQUIREMENT, OR THRESHOLD IS EXPLICITLY REQUIRED OR EXPLICITLY PERMITTED BY STATUTE OR BY A RULE THAT HAS BEEN PROMULGATED IN ACCORDANCE WITH THIS SUBCHAPTER[.]" THE LEGISLATURE CREATED THIS "EXPLICIT AUTHORITY" REQUIREMENT TO REIN IN THE POWER OF ADMINISTRATIVE AGENCIES AND TO RESTORE THE PROPER BALANCE OF POWER BETWEEN THE LEGISLATURE AND ADMINISTRATIVE AGENCIES. THIS LITIGATION SOUGHT TO COMPEL THE DEPARTMENT OF NATURAL RESOURCES TO PROMULGATE CERTAIN RULES REGARDING WASTEWATER DISCHARGE PERMITS. PROMULGATED RULES WOULD BENEFIT THE PUBLIC BY ALLOWING FOR LEGISLATIVE OVERSIGHT AND BY PROVIDING CLEAR GUIDANCE TO THE PUBLIC. THE WISCONSIN SUPREME COURT ISSUED AN ADVERSE DECISION. THE CASE IS CLOSED. THE LEGAL FOUNDATION DID NOT SEEK OR RECEIVE ANY FEES IN THIS MATTER. WISCONSIN MANUFACTURERS AND COMMERCE ET AL. V. TONY EVERS ET AL.(WAUKESHA COUNTY CIRCUIT COURT, CASE NUMBER 20-CV-1389)IN THIS MATTER, WISCONSIN GOVERNOR TONY EVERS' ADMINISTRATION ANNOUNCED THAT IT WOULD RELEASE THE NAMES OF ALL WISCONSIN BUSINESSES WITH OVER 25 EMPLOYEES THAT HAVE HAD AT LEAST TWO EMPLOYEES TEST POSITIVE FOR COVID-19 OR THAT HAVE HAD CLOSE CASE CONTACTS THAT WERE INVESTIGATED BY CONTACT TRACERS, AND ALSO RELEASE THE NUMBER OF KNOWN OR SUSPECTED COVID-19 CASES. THE ADMINISTRATION STATED THAT IT WOULD RELEASE THIS INFORMATION PURSUANT TO OPEN RECORDS REQUESTS. THREE BUSINESS TRADE ASSOCIATIONS FILED A LAWSUIT IN WAUKESHA COUNTY CIRCUIT COURT SEEKING DECLARATORY RELIEF AND AN INJUNCTION PROHIBITING THE GOVERNOR'S ADMINISTRATION FROM RELEASING THIS INFORMATION. ON BEHALF OF THREE OTHER TRADE ASSOCIATIONS, THE LEGAL FOUNDATION FILED AN AMICUS BRIEF IN THE WAUKESHA COUNTY CIRCUIT COURT. THE AMICUS BRIEF ARGUED THAT THE PLANNED RELEASE WOULD VIOLATE PRIVACY LAWS AND SIGNIFICANTLY HARM RESTAURANTS AND SMALL BUSINESSES. THIS LITIGATION (INCLUDING THE LEGAL FOUNDATION'S AMICUS INVOLVEMENT) AFFECTS BROAD PUBLIC INTERESTS INVOLVING THE SCOPE OF WISCONSIN STATUTES GOVERNING CONFIDENTIAL HEALTH CARE RECORDS, INFORMATION ABOUT COVID-19, AND THE ABILITY TO BRING A PRE-RELEASE LAWSUIT UNDER WISCONSIN'S OPEN RECORDS LAW. BY SEEKING AN INJUNCTION, THIS LITIGATION WOULD BENEFIT THE PUBLIC GENERALLY BY PREVENTING THE GOVERNOR'S ADMINISTRATION FROM RELEASING INFORMATION THAT WOULD HARM THE ECONOMY AND VIOLATE PRIVACY LAWS.THE LEGAL FOUNDATION DID NOT SEEK OR RECEIVE ANY FEES IN THIS MATTER. CLEAN WISCONSIN, INC., ET AL. V. WISCONSIN DEPARTMENT OF NATURAL RESOURCES, ET AL.(WISCONSIN SUPREME COURT, APPEAL NUMBER 2018AP59)IN THIS MATTER, THE LEGAL FOUNDATION REPRESENTED EIGHT BUSINESS ASSOCIATIONS WHO PARTICIPATED AS INTERVENORS. SPECIFICALLY, THE LEGAL FOUNDATION FILED TWO BRIEFS ON BEHALF OF ITS EIGHT CLIENTS IN THE WISCONSIN SUPREME COURT AND PARTICIPATED IN ORAL ARGUMENT IN THAT COURT. THE CASE CONCERNED THE WISCONSIN DEPARTMENT OF NATURAL RESOURCES' AUTHORITY TO CONSIDER ENVIRONMENTAL IMPACTS WHEN ISSUING A PERMIT FOR A HIGH-CAPACITY WELL. THE LEGAL FOUNDATION ARGUED THAT THE DEPARTMENT HAD NO SUCH EXPLICIT STATUTORY AUTHORITY. THIS LITIGATION AFFECTS BROAD PUBLIC INTERESTS INVOLVING THE SEPARATION OF POWERS WITHIN WISCONSIN STATE GOVERNMENT AND THE EXTENT OF A STATE AGENCY'S POWER TO CONSIDER ENVIRONMENTAL IMPACTS OF A HIGH-CAPACITY WELL. THE LEGAL FOUNDATION'S PARTICIPATION WOULD BENEFIT THE PUBLIC GENERALLY BY PROTECTING THE SEPARATION OF POWERS WITHIN WISCONSIN STATE GOVERNMENT AND BY REQUIRING A PARTICULAR STATE AGENCY (THE WISCONSIN DEPARTMENT OF NATURAL RESOURCES) TO COMPLY WITH STATUTORY DIRECTIVES. IN 2011 WISCONSIN ACT 21, THE WISCONSIN LEGISLATURE ADDED AN "EXPLICIT AUTHORITY" REQUIREMENT IN WIS. STAT. 227.10(2M), WHICH STATES IN RELEVANT PART, "NO AGENCY MAY IMPLEMENT OR ENFORCE ANY STANDARD, REQUIREMENT, OR THRESHOLD, . . . UNLESS THAT STANDARD, REQUIREMENT, OR THRESHOLD IS EXPLICITLY REQUIRED OR EXPLICITLY PERMITTED BY STATUTE OR BY A RULE THAT HAS BEEN PROMULGATED IN ACCORDANCE WITH THIS SUBCHAPTER[.]" THE LEGISLATURE CREATED THIS "EXPLICIT AUTHORITY" REQUIREMENT TO REIN IN THE POWER OF ADMINISTRATIVE AGENCIES AND TO RESTORE THE PROPER BALANCE OF POWER BETWEEN THE LEGISLATURE AND ADMINISTRATIVE AGENCIES. THIS LITIGATION CLARIFIED THE EXTENT TO WHICH THAT REQUIREMENT AFFECTED THE DEPARTMENT OF NATURAL RESOURCES' POWER WHEN ISSUING A PERMIT FOR A HIGH-CAPACITY WELL. THE WISCONSIN SUPREME COURT ISSUED AN ADVERSE DECISION. THE CASE IS CLOSED. THE LEGAL FOUNDATION DID NOT SEEK OR RECEIVE ANY FEES IN THIS MATTER. CONTAINER LIFE CYCLE MANAGEMENT, LLC, V. WISCONSIN DEPARTMENT OF NATURAL RESOURCES(WISCONSIN SUPREME COURT, APPEAL NUMBER 2019AP1007)IN THIS MATTER, THE LITIGATION CENTER FILED AN AMICUS BRIEF ON BEHALF OF A BUSINESS ASSOCIATION TO SUPPORT THE PETITIONER'S RIGHT TO JUDICIAL REVIEW OF A STATE AGENCY'S PERMITTING DECISION. THE PETITIONER SOUGHT JUDICIAL REVIEW OF A STATE AGENCY'S DETERMINATION THAT THE PETITIONER WAS REQUIRED TO OBTAIN A COSTLY, TIME-CONSUMING PERMIT. TWO LOWER COURTS CONCLUDED THAT THE PETITIONER HAD NO RIGHT TO JUDICIAL REVIEW OF THAT DETERMINATION. THE WISCONSIN SUPREME COURT GRANTED THE PETITIONER'S PETITION FOR REVIEW. IN THE WISCONSIN SUPREME COURT, THE LITIGATION CENTER FILED AN AMICUS BRIEF ARGUING THAT AN ENTITY HAS A STATUTORY RIGHT TO JUDICIAL REVIEW OF A STATE AGENCY'S DETERMINATION THAT A SPECIFIC PERMIT IS REQUIRED. THE AMICUS BRIEF EXPLAINED THAT A CONTRARY VIEW WOULD HARM WISCONSIN'S ECONOMY. THIS LITIGATION AFFECTS BROAD PUBLIC INTERESTS INVOLVING THE SEPARATION OF POWERS WITHIN WISCONSIN STATE GOVERNMENT AND THE AVAILABILITY OF JUDICIAL REVIEW WHEN A GOVERNMENT AGENCY DETERMINES THAT A SPECIFIC PERMIT OR LICENSE IS REQUIRED. THIS LITIGATION COULD IMPACT A WIDE RANGE OF PERSONS AND BUSINESSES, INCLUDING BEAUTICIANS WHO MAY NEED A COSMETOLOGY LICENSE AND SMALL BUSINESSES WHO MAY NEED A WATER OR AIR-RELATED PERMIT. CASE EXPLANATION CONTINUED IN SCHEDULE O.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses39,361

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)		(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(1) SCOTT ROSENOW...................................................................... EXECUTIVE DIRECTOR	40.00 .................	X	X	31,062	0	470
(2) ROBERT FASSBENDER...................................................................... PRES/GENERAL COUNCIL & DIR OF LEGAL SVCS (THRU MAY	2.00 .................	X	X	0	0	0
(3) JAMES BUCHEN...................................................................... CHAIR OF THE BOARD	1.00 .................	X	X	0	0	0
(4) ANDREW COOK...................................................................... SECRETARY	1.00 .................	X	X	0	0	0
(5) NICKOLAS GEORGE...................................................................... TREASURER	1.00 .................	X	X	0	0	0
(6) SCOTT MANLEY...................................................................... VICE CHAIRPERSON	1.00 ................. 32.00	X	X	0	234,794	41,723
(7) KURT BAUER...................................................................... DIRECTOR	0.30 ................. 32.00	X		0	489,850	60,928
(8) LAURIE FISCHER...................................................................... DIRECTOR	0.10 .................	X		0	0	0
(9) JASON CULOTTA...................................................................... DIRECTOR	1.00 .................	X		0	0	0

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	31,062	724,644	103,121

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d	40,000
e	Government grants (contributions)		1e	2,900

f	All other contributions, gifts, grants, and similar amounts not included above		1f	227,648

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		270,548

		Business Code
2a
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....

3 Investment income (including dividends, interest, and othersimilar amounts) ......
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents			6a
b	Less: rental expenses			6b
c	Rental income or (loss)			6c
d	Net rental income or (loss).......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory			7a
b	Less: cost or other basis and sales expenses			7b
c	Gain or (loss)			7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..
Business Code			Miscellaneous Revenue
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			270,548	0	0	0

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	31,532	26,550	3,355	1,627
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	5,000	4,210	532	258
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	1,256	1,068	125	63
9	Other employee benefits .......
10	Payroll taxes ...........	3,151	2,657	332	162
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	8,557	1,350	7,207
c	Accounting ...........	750		750
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	1,882		1,882
12	Advertising and promotion ....
13	Office expenses .......	3,425	670	2,755
14	Information technology ......	1,122		1,122
15	Royalties ..
16	Occupancy ...........	3,581	2,856	557	168
17	Travel ............	453		453
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..
23	Insurance ...	384		384
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a
b
c
d
e	All other expenses	618		618
25	Total functional expenses. Add lines 1 through 24e	61,711	39,361	20,072	2,278
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........		0	1	160,528
2	Savings and temporary cash investments .........			2
3	Pledges and grants receivable, net ......		0	3	15,000
4	Accounts receivable, net .............			4
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
				5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
				6
7	Notes and loans receivable, net ...........			7
8	Inventories for sale or use ............			8
9	Prepaid expenses and deferred charges ......		0	9	896
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation	10b		10c
11	Investments—publicly traded securities .			11
12	Investments—other securities. See Part IV, line 11 .....			12
13	Investments—program-related. See Part IV, line 11 ..			13
14	Intangible assets ...............			14
15	Other assets. See Part IV, line 11 ...........			15
16	Total assets. Add lines 1 through 15 (must equal line 33)...		0	16	176,424

17	Accounts payable and accrued expenses .....	137	17	5,460
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
		33,095	22	0
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	4,641	25	0
26	Total liabilities. Add lines 17 through 25..	37,873	26	5,460

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	-37,873	27	964
28	Net assets with donor restrictions ...........	0	28	170,000
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	-37,873	32	170,964
33	Total liabilities and net assets/fund balances ........	0	33	176,424