Wisconsin Virtual Learning INC FY2020 filing

Tax-deductible

Fredonia, WI501(c)(3)EducationEIN 45-2547807Revenue $3.0M in FY2020

On file with the IRSwisconsinvl.net401 Highland Dr, 53021-9491 · Fredonia, WITax-exempt since Feb 2014Publicly supported charity — 170(b)(1)(A)(vi)

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Wisconsin Virtual Learning is a tuition free 4k-12th grade public Virtual charter school with highly qualified and experienced Wisconsin-certified teachers and a track record of over a decade of student success. Our mission is to meet individual Learning needs to foster success within academics and life beyond school.

501(c)(3) charity; gifts are tax-deductible.
94¢ of each $1 spent went to programs.
$59K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $266K a year · 8% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$59K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $57
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$256K
35% of total assets
Looks good: liabilities are 35% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.0M
Spent
$2.6M
To programs
94%
Net assets
$485K
By yearFY2020–FY2025
Revenue
$3.0M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$3.0M
FY2021$3.8M
FY2022$3.6M
FY2023$3.5M
FY2024$3.2M
FY2025$3.4M
Expenses
$2.6M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$2.6M
FY2021$3.0M
FY2022$3.0M
FY2023$3.2M
FY2024$3.5M
FY2025$3.5M
Net assets
$485K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$485K
FY2021$1.3M
FY2022$1.9M
FY2023$2.1M
FY2024$1.8M
FY2025$1.7M

From the FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2014.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $2.5M Management & general 6% · $152K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $59K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Executive Director
$58,508Pt VII · Sec A
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Mandie Barr’s $55K as Executive Director is at the 8th percentile of top reported officer pay among 3395 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Michael Leach—$74,502$72,474$69,602$66,750$58,508
Mandie Barr$54,671—————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides tuition-free online K-12 education with certified teachers, focusing on individual student success.

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Provided by the organization

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1 program · $2.5M · in their own filed words · FY2019
01

Wisconsin virtual learning (WVL) is a 4K-12TH grade public virtual charter school with highly qualified and experienced wisconsin-certified teachers and a track record of years of student success. Our mission is to provide a personalized educational program to meet the individual learning needs of each of our students.

$2.5Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$57

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$3.0M
Ln 12
Fees for servicesLn 2g$3.0M
Other incomeLn 4–11$45K
Investment incomeLn 3$78
Money outPt IX
$2.6M
Ln 25
Programscol B$2.5M
Managementcol C$152K
Owns and owesPt X
$485K
net assets · Ln 32
Cash and savingsLn 1–2$527K
Total assetsLn 16$741K
LiabilitiesLn 26$256K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$3.0M
Investment incomeLn 3$78
Other incomeLn 4–11$45K
Total revenueLn 12$3.0M
Assets in detailPt X, end of year
SavingsLn 2$527K
Cash and savings togetherLn 1–2$527K
Land, buildings, equipmentLn 10c$127K
Total assetsLn 16$741K
LiabilitiesLn 26$256K
Net assetsLn 32$485K
OperationsPt I, VI
EmployeesI 548
VolunteersI 65
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$179K$527K
Land, buildings, equipmentLn 10c$74K$127K
Total assetsLn 16$264K$741K
LiabilitiesLn 26$135K$256K
Net assetsLn 32$128K$485K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$59K$57K$1K
Other salaries and wagesLn 7$1.3M$1.3M$28K
Other employee benefitsLn 9$234K$229K$5K
Payroll taxesLn 10$100K$98K$2K
Other fees for servicesLn 11g$345K$321K$25K
Advertising and promotionLn 12$31K$31K
Office expensesLn 13$35K$35K
Information technologyLn 14$57K$57K
OccupancyLn 16$42K$42K
TravelLn 17$13K$13K
InterestLn 20$37K$37K
Payments to affiliatesLn 21$82K$82K
Depreciation, depletion and amortizationLn 22$74K$74K
InsuranceLn 23$13K$11K$2K
Other expenses (24a–d)Ln 24$218K$166K$52K
All other expensesLn 24e$9K$9K
Total functional expensesLn 25$2.6M$2.5M$152K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.4M$3.5M−$116K$1.7M 990 PDF
FY2024 $3.2M$3.5M−$292K$1.8M 990 PDF
FY2023 $3.5M$3.2M$280K$2.1M 990 PDF
FY2022 $3.6M$3.0M$582K$1.9M 990 PDF
FY2021 $3.8M$3.0M$786K$1.3M 990 PDF
FY2020 Viewing $3.0M$2.6M$357K$485K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $3,002,878 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $2,536,655$2,958,010
I-10 Investment incomePrior year $64$78
I-11 Other revenuePrior year $59,016$44,790
I-12 Total revenuePrior year $2,595,735$3,002,878
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,631,694$1,689,707
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $824,634$956,631
I-18 Total expensesPrior year $2,456,328$2,646,338
I-19 Revenue less expensesPrior year $139,407$356,540
Part VI · Governance 5 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,002,878 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,958,010$2,958,010
VIII-3 Investment incomeExcluded from tax $78$78
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $44,790$44,790
VIII-12 Total revenueRelated to mission $3,002,800 · Unrelated business $0 · Excluded from tax $78$3,002,878
Part IX · Statement of functional expenses $2,646,338 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $57,045 · Management $1,488$58,533
IX-7 Other salaries and wagesPrograms $1,268,354 · Management $28,247$1,296,601
IX-9 Other employee benefitsPrograms $229,348 · Management $5,108$234,456
IX-10 Payroll taxesPrograms $97,922 · Management $2,195$100,117
IX-11g Other fees for servicesPrograms $320,602 · Management $24,616$345,218
IX-12 Advertising and promotionPrograms $31,325$31,325
IX-13 Office expensesPrograms $35,395$35,395
IX-14 Information technologyPrograms $57,055$57,055
IX-16 OccupancyPrograms $42,050$42,050
IX-17 TravelPrograms $13,132$13,132
IX-20 InterestManagement $36,525$36,525
IX-21 Payments to affiliatesPrograms $81,922$81,922
IX-22 Depreciation, depletion and amortizationPrograms $74,000$74,000
IX-23 InsurancePrograms $11,115 · Management $2,061$13,176
IX-24 Other expenses (24a–d)Programs $165,976 · Management $52,049$218,025
IX-24e All other expensesPrograms $8,808$8,808
IX-25 Total functional expensesPrograms $2,494,049 · Management $152,289 · Fundraising $0$2,646,338
Part X · Balance sheet $740,848 assets, 11 lines filed
X-2 Savings and temporary cash investmentsStart of year $179,084$527,210
X-4 Accounts receivableStart of year $2,675$81,780
X-9 Prepaid expenses and deferred chargesStart of year $7,959$5,006
X-10c Land, buildings and equipment, netStart of year $74,000$126,852
X-16 Total assetsStart of year $263,718$740,848
X-17 Accounts payable and accrued expensesStart of year $61,500$65,982
X-25 Other liabilitiesStart of year $0$63,182
X-26 Total liabilitiesStart of year $135,426$256,016
X-27 Net assets without donor restrictionsStart of year $128,292$484,832
X-32 Total net assets or fund balancesStart of year $128,292$484,832
X-33 Total liabilities and net assetsStart of year $263,718$740,848
Part XI · Reconciliation of net assets $484,832 net assets at year end
XI-1 Total revenue$3,002,878
XI-2 Total expenses$2,646,338
XI-3 Revenue less expenses$356,540
XI-4 Net assets at start of year$128,292
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$484,832

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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