Wisconsin Virtual Learning INC FY2021 filing

Tax-deductible

Fredonia, WI501(c)(3)EducationEIN 45-2547807

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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.
86¢ of each $1 spent went to programs.
$67K 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

FY2021 · 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
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$67K
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
4 mo
of spending, in cash
Looks good: 4.4 months of spending in cash; 3 or more.
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
$204K
14% of total assets
Looks good: liabilities are 14% 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
$3.8M
+26% vs prior year
Spent
$3.0M
To programs
86%
Net assets
$1.3M
By yearFY2020–FY2025
Revenue
$3.8M
FY2021▲ +26%
Revenue by fiscal year
FY2020$3.0M
FY2021$3.8M
FY2022$3.6M
FY2023$3.5M
FY2024$3.2M
FY2025$3.4M
Expenses
$3.0M
FY2021▲ +13%
Expenses by fiscal year
FY2020$2.6M
FY2021$3.0M
FY2022$3.0M
FY2023$3.2M
FY2024$3.5M
FY2025$3.5M
Net assets
$1.3M
FY2021▲ +162%
Net assets by fiscal year
FY2020$485K
FY2021$1.3M
FY2022$1.9M
FY2023$2.1M
FY2024$1.8M
FY2025$1.7M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 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

86 cents of each dollar spent went to programs.

Program services 86% · $2.6M Management & general 14% · $418K

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; $67K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Director
$66,750Pt 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.

See Wisconsin Virtual Learning INC executive salaries →

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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.

Provided by the organization

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1 program · $2.6M · in their own filed words · FY2020
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.

$2.6Mprogram 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 FY2021 990, line by line.

1The main four
Money inPt VIII
$3.8M
Ln 12
Fees for servicesLn 2g$3.8M
Other incomeLn 4–11$10K
Investment incomeLn 3$124
Money outPt IX
$3.0M
Ln 25
Programscol B$2.6M
Managementcol C$418K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$1.5M
LiabilitiesLn 26$204K
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$3.8M
Investment incomeLn 3$124
Other incomeLn 4–11$10K
Total revenueLn 12$3.8M
Assets in detailPt X, end of year
SavingsLn 2$1.1M
Cash and savings togetherLn 1–2$1.1M
Land, buildings, equipmentLn 10c$321K
Total assetsLn 16$1.5M
LiabilitiesLn 26$204K
Net assetsLn 32$1.3M
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 FY21End FY21
Cash and savingsLn 1–2$527K$1.1M
Land, buildings, equipmentLn 10c$127K$321K
Total assetsLn 16$741K$1.5M
LiabilitiesLn 26$256K$204K
Net assetsLn 32$485K$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$74K$72K$2K
Other salaries and wagesLn 7$1.4M$1.3M$90K
Other employee benefitsLn 9$265K$241K$24K
Payroll taxesLn 10$111K$104K$7K
Other fees for servicesLn 11g$428K$217K$211K
Advertising and promotionLn 12$48K$48K
Office expensesLn 13$41K$41K
Information technologyLn 14$79K$79K
OccupancyLn 16$42K$42K
TravelLn 17$4K$4K
InterestLn 20$20K$20K
Payments to affiliatesLn 21$44K$44K
Depreciation, depletion and amortizationLn 22$63K$63K
InsuranceLn 23$11K$9K$2K
Other expenses (24a–d)Ln 24$324K$262K$62K
All other expensesLn 24e$6K$6K
Total functional expensesLn 25$3.0M$2.6M$418K$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 Viewing $3.8M$3.0M$786K$1.3M 990 PDF
FY2020 $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 FY2021 990 (4 parts)
Part VIII · Statement of revenue $3,778,057 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,767,791$3,767,791
VIII-3 Investment incomeExcluded from tax $124$124
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $10,142$10,142
VIII-12 Total revenueRelated to mission $3,777,933 · Unrelated business $0 · Excluded from tax $124$3,778,057
Part IX · Statement of functional expenses $2,992,233 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $72,226 · Management $1,852$74,078
IX-7 Other salaries and wagesPrograms $1,342,321 · Management $90,252$1,432,573
IX-9 Other employee benefitsPrograms $240,934 · Management $23,841$264,775
IX-10 Payroll taxesPrograms $104,366 · Management $6,825$111,191
IX-11g Other fees for servicesPrograms $217,467 · Management $210,824$428,291
IX-12 Advertising and promotionPrograms $48,099$48,099
IX-13 Office expensesPrograms $40,671$40,671
IX-14 Information technologyPrograms $78,656$78,656
IX-16 OccupancyPrograms $42,050$42,050
IX-17 TravelPrograms $3,980$3,980
IX-20 InterestManagement $20,135$20,135
IX-21 Payments to affiliatesPrograms $43,970$43,970
IX-22 Depreciation, depletion and amortizationPrograms $62,875$62,875
IX-23 InsurancePrograms $9,266 · Management $2,099$11,365
IX-24 Other expenses (24a–d)Programs $261,549 · Management $62,059$323,608
IX-24e All other expensesPrograms $5,916$5,916
IX-25 Total functional expensesPrograms $2,574,346 · Management $417,887 · Fundraising $0$2,992,233
Part X · Balance sheet $1,474,860 assets, 11 lines filed
X-2 Savings and temporary cash investmentsStart of year $527,210$1,091,645
X-4 Accounts receivableStart of year $81,780$48,136
X-9 Prepaid expenses and deferred chargesStart of year $5,006$14,417
X-10c Land, buildings and equipment, netStart of year $126,852$320,662
X-16 Total assetsStart of year $740,848$1,474,860
X-17 Accounts payable and accrued expensesStart of year $65,982$90,431
X-25 Other liabilitiesStart of year $63,182$0
X-26 Total liabilitiesStart of year $256,016$204,204
X-27 Net assets without donor restrictionsStart of year $484,832$1,270,656
X-32 Total net assets or fund balancesStart of year $484,832$1,270,656
X-33 Total liabilities and net assetsStart of year $740,848$1,474,860
Part XI · Reconciliation of net assets $1,270,656 net assets at year end
XI-1 Total revenue$3,778,057
XI-2 Total expenses$2,992,233
XI-3 Revenue less expenses$785,824
XI-4 Net assets at start of year$484,832
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,270,656

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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