Wisconsin Virtual Learning INC FY2024 filing

Tax-deductible

Fredonia, WI501(c)(3)EducationEIN 45-2547807Revenue $3.2M in FY2024

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.
84¢ of each $1 spent went to programs.
$75K 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

FY2024 · 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
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$75K
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
6 mo
of spending, in cash
Looks good: 6.1 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
$299K
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
$3.2M
-8% vs prior year
Spent
$3.5M
To programs
84%
Net assets
$1.8M
By yearFY2020–FY2025
Revenue
$3.2M
FY2024▼ -8%
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
$3.5M
FY2024▲ +9%
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
$1.8M
FY2024▼ -14%
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 FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 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

84 cents of each dollar spent went to programs.

Program services 84% · $2.9M Management & general 16% · $570K

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; $75K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Director
$74,502Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$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 15aNo

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 · $2.9M · in their own filed words · FY2023
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.

$2.9Mprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$3.2M
Ln 12
Gifts and grantsLn 1h$3.1M
Fees for servicesLn 2g$74K
Investment incomeLn 3$34K
Money outPt IX
$3.5M
Ln 25
Programscol B$2.9M
Managementcol C$570K
Owns and owesPt X
$1.8M
net assets · Ln 32
Cash and savingsLn 1–2$1.8M
Total assetsLn 16$2.1M
LiabilitiesLn 26$299K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.1M
Government grantsLn 1e$3.1M
Fees for servicesLn 2g$74K
Investment incomeLn 3$34K
Other incomeLn 4–11$33K
Total revenueLn 12$3.2M
Assets in detailPt X, end of year
SavingsLn 2$1.8M
Cash and savings togetherLn 1–2$1.8M
Land, buildings, equipmentLn 10c$136K
Other assetsLn 15$122K
Total assetsLn 16$2.1M
LiabilitiesLn 26$299K
Net assetsLn 32$1.8M
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 FY24End FY24
Cash and savingsLn 1–2$1.9M$1.8M
Land, buildings, equipmentLn 10c$238K$136K
Total assetsLn 16$2.5M$2.1M
LiabilitiesLn 26$365K$299K
Net assetsLn 32$2.1M$1.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$80K$78K$2K
Other salaries and wagesLn 7$1.7M$1.6M$73K
Pension plan contributionsLn 8$65K$62K$4K
Other employee benefitsLn 9$370K$349K$22K
Payroll taxesLn 10$133K$127K$5K
Other fees for servicesLn 11g$505K$126K$379K
Advertising and promotionLn 12$51K$51K
Office expensesLn 13$45K$45K
Information technologyLn 14$73K$73K
OccupancyLn 16$42K$42K
TravelLn 17$18K$18K
InterestLn 20$14K$14K
Payments to affiliatesLn 21$46K$46K
Depreciation, depletion and amortizationLn 22$106K$104K$2K
InsuranceLn 23$12K$10K$2K
Other expenses (24a–d)Ln 24$224K$158K$66K
All other expensesLn 24e$615$615
Total functional expensesLn 25$3.5M$2.9M$570K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.4M$3.5M−$116K$1.7M 990 PDF
FY2024 Viewing $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 $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 FY2024 990 (6 parts)
Part I · Summary $3,215,951 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,406,921$3,074,651
I-9 Program service revenuePrior year $67,186$74,494
I-10 Investment incomePrior year $3,814$33,850
I-11 Other revenuePrior year $12,208$32,956
I-12 Total revenuePrior year $3,490,129$3,215,951
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 $2,084,462$2,371,087
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,125,211$1,137,296
I-18 Total expensesPrior year $3,209,673$3,508,383
I-19 Revenue less expensesPrior year $280,456−$292,432
Part VI · Governance 5 of 5 board members independent, 1 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-15a Process for setting top official's payNo
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
Part VIII · Statement of revenue $3,215,951 across 6 lines filed
VIII-1e Government grants$3,074,651
VIII-1h Total contributions, gifts and grants$3,074,651
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $74,494$74,494
VIII-3 Investment incomeExcluded from tax $33,850$33,850
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $32,956$32,956
VIII-12 Total revenueRelated to mission $107,450 · Unrelated business $0 · Excluded from tax $33,850$3,215,951
Part IX · Statement of functional expenses $3,508,383 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $78,370 · Management $2,010$80,380
IX-7 Other salaries and wagesPrograms $1,648,949 · Management $73,217$1,722,166
IX-8 Pension plan contributionsPrograms $61,519 · Management $3,927$65,446
IX-9 Other employee benefitsPrograms $348,688 · Management $21,812$370,500
IX-10 Payroll taxesPrograms $127,394 · Management $5,201$132,595
IX-11g Other fees for servicesPrograms $125,916 · Management $379,152$505,068
IX-12 Advertising and promotionPrograms $51,055$51,055
IX-13 Office expensesPrograms $45,492$45,492
IX-14 Information technologyPrograms $72,760$72,760
IX-16 OccupancyPrograms $42,050$42,050
IX-17 TravelPrograms $17,756$17,756
IX-20 InterestManagement $13,922$13,922
IX-21 Payments to affiliatesPrograms $45,928$45,928
IX-22 Depreciation, depletion and amortizationPrograms $104,188 · Management $2,190$106,378
IX-23 InsurancePrograms $10,051 · Management $2,288$12,339
IX-24 Other expenses (24a–d)Programs $157,509 · Management $66,424$223,933
IX-24e All other expensesPrograms $615$615
IX-25 Total functional expensesPrograms $2,938,240 · Management $570,143 · Fundraising $0$3,508,383
Part X · Balance sheet $2,139,407 assets, 12 lines filed
X-2 Savings and temporary cash investmentsStart of year $1,936,470$1,779,723
X-4 Accounts receivableStart of year $108,697$39,664
X-8 Inventories for sale or useStart of year $11,195$0
X-9 Prepaid expenses and deferred chargesStart of year $43,265$61,823
X-10c Land, buildings and equipment, netStart of year $238,329$136,410
X-15 Other assetsStart of year $159,669$121,787
X-16 Total assetsStart of year $2,497,625$2,139,407
X-17 Accounts payable and accrued expensesStart of year $204,860$176,955
X-26 Total liabilitiesStart of year $364,529$298,743
X-27 Net assets without donor restrictionsStart of year $2,133,096$1,840,664
X-32 Total net assets or fund balancesStart of year $2,133,096$1,840,664
X-33 Total liabilities and net assetsStart of year $2,497,625$2,139,407
Part XI · Reconciliation of net assets $1,840,664 net assets at year end
XI-1 Total revenue$3,215,951
XI-2 Total expenses$3,508,383
XI-3 Revenue less expenses−$292,432
XI-4 Net assets at start of year$2,133,096
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,840,664

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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