FRIENDS OF INTERNATIONAL INSTITUTE OF MILWAUKEE COUNTY INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: FRIENDS OF INTERNATIONAL INSTITUTE OF MILWAUKEE COUNTY INC (EIN 23-7074729)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2026-07-23
IRS object ID: 202602049349301225
Schema version: 2023v6.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule I
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-07-23T13:45:58-05:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	390859910	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BAKER TILLY ADVISORY GROUP LP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	790 N WATER ST SUITE 2000	AddressLine1Txt
City	MILWAUKEE	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53202	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	237074729	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FRIENDS OF THE INTERNATIONAL INSTITUTE	BusinessNameLine1Txt
Business Name Line2	OF WISCONSIN INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	FRIE	BusinessNameControlTxt
Phone	4142256220	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1110 N DR MARTIN LUTHER KING JR 4	AddressLine1Txt
City	MILWAUKEE	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53203	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	PAULINE KLAFFENBOECK	PersonNm
Person Title	CHAIRWOMAN	PersonTitleTxt
Phone	4142256220	PhoneNum
Signature	2026-07-23	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	SHELBY NETZ	PreparerPersonNm
PTIN	P01405265	PTIN
Phone	4147775500	PhoneNum
Preparation	2026-07-23	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	PAULINE KLAFFENBOECK	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1110 N DR MARTIN LUTHER KING JR 420	AddressLine1Txt
City	MILWAUKEE	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53203	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,121,949	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	IIWISCONSIN.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1988	FormationYr
Legal Domicile State	WI	LegalDomicileStateCd
Activity Or Mission	ORGANIZATION DEDICATED TO PROMOTING THE INTERNATIONAL INSTITUTE OF WISCONSIN IN ITS EFFORTS TO PROMOTE INTERNATIONAL COOPERATION, UNDERSTANDING, AND A MULTI-ETHNIC, MULTI-CULTURAL PERSPECTIVE.	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	6	TotalVolunteersCnt
Total Gross UBI	-$7,921	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$205,058	PYInvestmentIncomeAmt
CY Investment Income	$333,291	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$205,058	PYTotalRevenueAmt
CY Total Revenue	$333,291	CYTotalRevenueAmt
PY Grants And Similar Paid	$60,000	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$120,000	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$25,441	PYOtherExpensesAmt
CY Other Expenses	$6,039	CYOtherExpensesAmt
PY Total Expenses	$85,441	PYTotalExpensesAmt
CY Total Expenses	$126,039	CYTotalExpensesAmt
PY Revenues Less Expenses	$119,617	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$207,252	CYRevenuesLessExpensesAmt
Total Assets BOY	$8,137,715	TotalAssetsBOYAmt
Total Assets EOY	$8,901,223	TotalAssetsEOYAmt
Total Liabilities BOY	$20,000	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$20,000	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$8,117,715	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$8,881,223	NetAssetsOrFundBalancesEOYAmt
Mission	ORGANIZATION DEDICATED TO THE PROMOTION OF INTERNATIONAL COOPERATION, UNDERSTANDING, AND A MULTI-ETHNIC, MULTI CULTURAL PERSPECTIVE THROUGH EDUCATION, EXCHANGE, COMMUNICATION, SOCIAL ACTIVITIES, ARTS AND IMMIGRATION, AND NATURALIZATION SERVICES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$120,000	ExpenseAmt
Grant	$120,000	GrantAmt
Desc	CONTRIBUTIONS TO THE INTERNATIONAL INSTITUTE OF WISCONSIN.	Desc
Total Program Service Expenses	$120,000	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	6	GoverningBodyVotingMembersCnt
Independent Voting Member	4	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	0	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	0	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PAUL TREBIAN	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4142256220	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1110 N DR MARTIN LUTHER KING JR 420	AddressLine1Txt
City	MILWAUKEE	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53203	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
PAULINE KLAFFENBOECK
CHAIRWOMAN	1.00	Yes (X)	Yes (X)	$0	$0	$0
DAVID CARTER
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
DONNA ROEBER
ASSISTANT TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0	1.00
ESTELA VAZQUEZ-ORNELAS
SECRETARY	10.00	Yes (X)	Yes (X)	$0	$52,229	$0	45.00
PAUL TREBIAN
BOARD MEMBER AND IIW PRESIDENT/CEO	1.00	Yes (X)		$0	$102,917	$0	70.00
KELLY JORDAN
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0	1.00

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$155,146	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$315,192	TotalRevenueColumnAmt
Unrelated Business Revenue	-$7,921	UnrelatedBusinessRevenueAmt
Exclusion	$323,113	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$1,806,757	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$1,788,658	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$18,099	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$18,099	TotalRevenueColumnAmt
Exclusion	$18,099	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$333,291	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	-$7,921	UnrelatedBusinessRevenueAmt
Exclusion	$341,212	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$120,000	TotalAmt
Program Services	$120,000	ProgramServicesAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Management And GeneralManagementAndGeneralAmt
FOREIGN TAXES	$5,929	$5,929
MISCELLANEOUS	$110	$110

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$126,039	TotalAmt
Program Services	$120,000	ProgramServicesAmt
Management And General	$6,039	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$15,555	BOYAmt
EOY	$15,560	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$79,377	BOYAmt
EOY	$224,041	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$8,042,783	BOYAmt
EOY	$8,661,622	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,137,715	BOYAmt
EOY	$8,901,223	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$20,000	BOYAmt
EOY	$20,000	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$20,000	BOYAmt
EOY	$20,000	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,026,183	BOYAmt
EOY	$8,766,189	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$91,532	BOYAmt
EOY	$115,034	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,117,715	BOYAmt
EOY	$8,881,223	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,137,715	BOYAmt
EOY	$8,901,223	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$207,252	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$556,256	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Supporting Organization509a3	Yes (X)	SupportingOrganization509a3Ind
Supporting Org Type3 Non Func	Yes (X)	SupportingOrgType3NonFuncInd
Supported Organizations	1	SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	INTERNATIONAL INSTITUTE OF WISCONSIN	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
EIN	390806350	EIN
Organization Type	7	OrganizationTypeCd
Governing Document Listed	Yes (1)	GoverningDocumentListedInd
Support	$120,000	SupportAmt
Other Support	$0	OtherSupportAmt

Field	Value	IRS element (for citing)
Supported Organizations Total	1	SupportedOrganizationsTotalCnt
Support Sum	$120,000	SupportSumAmt
Other Support Sum	$0	OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

Field	Value	IRS element (for citing)
Listed By Name Governing Doc	Yes (1)	ListedByNameGoverningDocInd
Suprt Org No IRS Determination	0	SuprtOrgNoIRSDeterminationInd
Supported Org Section C456	0	SupportedOrgSectionC456Ind
Supported Org Not Organized US	0	SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org	0	OrganizationChangeSuprtOrgInd
Support Non Supported Org	0	SupportNonSupportedOrgInd
Payment Substantial Contribtr	0	PaymentSubstantialContribtrInd
Loan Disqualified Person	0	LoanDisqualifiedPersonInd
Controlled Disqualified Prsn	0	ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int	0	DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int	0	DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules	0	ExcessBusinessHoldingsRulesInd
Contribution Controller	0	ContributionControllerInd
Contribution Family	0	ContributionFamilyInd
Contribution35 Controlled	0	Contribution35ControlledInd

Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp

Field	Value	IRS element (for citing)
Timely Provided Documents	Yes (1)	TimelyProvidedDocumentsInd
Officers Close Relationship	Yes (1)	OfficersCloseRelationshipInd
Supported Org Voice Investment	Yes (1)	SupportedOrgVoiceInvestmentInd

Adjusted Net Income AdjustedNetIncomeGrp

Net ST Capital Gain Adj Net Incm NetSTCapitalGainAdjNetIncmGrp

Field	Value	IRS element (for citing)
Prior Year	$0	PriorYearAmt
Current Year	$0	CurrentYearAmt

Recoveries PY Distributions RecoveriesPYDistributionsGrp

Field	Value	IRS element (for citing)
Prior Year	$0	PriorYearAmt
Current Year	$0	CurrentYearAmt

Other Gross Income OtherGrossIncomeGrp

Field	Value	IRS element (for citing)
Prior Year	$245,553	PriorYearAmt
Current Year	$0	CurrentYearAmt

Adjusted Gross Income AdjustedGrossIncomeGrp

Field	Value	IRS element (for citing)
Prior Year	$245,553	PriorYearAmt
Current Year	$0	CurrentYearAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Prior Year	$0	PriorYearAmt
Current Year	$0	CurrentYearAmt

Production Income ProductionIncomeGrp

Field	Value	IRS element (for citing)
Prior Year	$0	PriorYearAmt
Current Year	$0	CurrentYearAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Prior Year	$0	PriorYearAmt
Current Year	$0	CurrentYearAmt

Total Adjusted Net Income TotalAdjustedNetIncomeGrp

Field	Value	IRS element (for citing)
Prior Year	$245,553	PriorYearAmt
Current Year	$0	CurrentYearAmt

Minimum Asset Amount MinimumAssetAmountGrp

Average Monthly FMV Of Sec AverageMonthlyFMVOfSecGrp

Field	Value	IRS element (for citing)
Prior Year	$7,509,826	PriorYearAmt
Current Year	$0	CurrentYearAmt

Average Monthly Cash Balances AverageMonthlyCashBalancesGrp

Field	Value	IRS element (for citing)
Prior Year	$415,269	PriorYearAmt
Current Year	$0	CurrentYearAmt

FMV Other Non Exempt Use Asset FMVOtherNonExemptUseAssetGrp

Field	Value	IRS element (for citing)
Prior Year	$0	PriorYearAmt
Current Year	$0	CurrentYearAmt

Total FMV Of Non Exempt Use Asset TotalFMVOfNonExemptUseAssetGrp

Field	Value	IRS element (for citing)
Prior Year	$7,925,095	PriorYearAmt
Current Year	$0	CurrentYearAmt

Field	Value	IRS element (for citing)
Discount Claimed	$0	DiscountClaimedAmt

Acquisition Indebtedness AcquisitionIndebtednessGrp

Field	Value	IRS element (for citing)
Prior Year	$0	PriorYearAmt
Current Year	$0	CurrentYearAmt

Adjusted FMV Less Indebtedness AdjustedFMVLessIndebtednessGrp

Field	Value	IRS element (for citing)
Prior Year	$7,925,095	PriorYearAmt
Current Year	$0	CurrentYearAmt

Cash Deemed Charitable CashDeemedCharitableGrp

Field	Value	IRS element (for citing)
Prior Year	$118,876	PriorYearAmt
Current Year	$0	CurrentYearAmt

Net Vl Non Exempt Use Assets NetVlNonExemptUseAssetsGrp

Field	Value	IRS element (for citing)
Prior Year	$7,806,219	PriorYearAmt
Current Year	$0	CurrentYearAmt

Pct Of Net Vl Non Exempt Use Ast PctOfNetVlNonExemptUseAstGrp

Field	Value	IRS element (for citing)
Prior Year	$273,218	PriorYearAmt
Current Year	$0	CurrentYearAmt

Recoveries PY Distri Min Asset RecoveriesPYDistriMinAssetGrp

Field	Value	IRS element (for citing)
Prior Year	$0	PriorYearAmt
Current Year	$0	CurrentYearAmt

Total Minimum Asset TotalMinimumAssetGrp

Field	Value	IRS element (for citing)
Prior Year	$273,218	PriorYearAmt
Current Year	$0	CurrentYearAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
CY Adj Net Income Distributable	$245,553	CYAdjNetIncomeDistributableAmt
CY Pct85 Adjusted Net Income	$208,720	CYPct85AdjustedNetIncomeAmt
CY Total Min Ast Distributable	$273,218	CYTotalMinAstDistributableAmt
CY Greater Adjusted Minimum	$273,218	CYGreaterAdjustedMinimumAmt
CY Income Tax Imposed PY	$0	CYIncomeTaxImposedPYAmt
CY Distributable As Adjusted	$273,218	CYDistributableAsAdjustedAmt

Distributions DistributionsGrp

Field	Value	IRS element (for citing)
CY Paid Accomplish Exempt Prps	$120,000	CYPaidAccomplishExemptPrpsAmt
CY Pd In Excess Income Activity	$0	CYPdInExcessIncomeActivityAmt
CY Administrative Expense Paid	$0	CYAdministrativeExpensePaidAmt
Exempt Use Assets Acquis Paid	$0	ExemptUseAssetsAcquisPaidAmt
Qualified Set Aside	$0	QualifiedSetAsideAmt
CY Other Distributions	$0	CYOtherDistributionsAmt
CY Total Annual Distributions	$120,000	CYTotalAnnualDistributionsAmt
CY Distri Attentive Suprt Org	$120,000	CYDistriAttentiveSuprtOrgAmt
CY Distributable As Adjusted	$273,218	CYDistributableAsAdjustedAmt
CY Distribution Yr	43.920000000000	CYDistributionYrRt

Distribution Allocations DistributionAllocationsGrp

Field	Value	IRS element (for citing)
CY Distributable As Adjusted	$273,218	CYDistributableAsAdjustedAmt
Underdistributions	$873,454	UnderdistributionsAmt
Excess Distribution Cyov Yr5	$0	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$0	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$0	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$0	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$0	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$0	TotalExcessDistributionCyovAmt
Cyov Applied Underdistri PY	$0	CyovAppliedUnderdistriPYAmt
Cyov Applied Underdistr CPY	$0	CyovAppliedUnderdistrCPYAmt
Carryover PY Not Applied	$0	CarryoverPYNotAppliedAmt
Excess Distribution Cyov	$0	ExcessDistributionCyovAmt
CY Total Annual Distributions	$120,000	CYTotalAnnualDistributionsAmt
CY Distrib App Underdistri PY	$120,000	CYDistribAppUnderdistriPYAmt
Excess Distribution	$0	ExcessDistributionAmt
Remaining Underdistri PY	$753,454	RemainingUnderdistriPYAmt
Remaining Underdistri CY	$273,218	RemainingUnderdistriCYAmt
Excess Distri Cyov To Next Yr	$0	ExcessDistriCyovToNextYrAmt
Excess From Year5	$0	ExcessFromYear5Amt
Excess From Year4	$0	ExcessFromYear4Amt
Excess From Year3	$0	ExcessFromYear3Amt
Excess From Year2	$0	ExcessFromYear2Amt
Excess From Year1	$0	ExcessFromYear1Amt

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

SCHEDULE A, PART V, SECTION E, LINES 2 AND 5:

REASONABLE CAUSE STATEMENT: FAILURE TO MEET SECTION 509(A)(3) DISTRIBUTION REQUIREMENT TAXPAYER NAME: FRIENDS OF THE INTERNATIONAL INSTITUTE OF WISCONSIN, INC. THE ABOVE-NAMED ORGANIZATION IS A TAX-EXEMPT ORGANIZATION ESTABLISHED UNDER INTERNAL REVENUE CODE SECTION 509(A)(3) THAT SUPPORTS ANOTHER SPECIFIC 501(C)(3) PUBLIC CHARITY, INTERNATIONAL INSTITUTE OF WISCONSIN, INC. ("SUPPORTED ORGANIZATION") FINANCIALLY BY MAKING ANNUAL DISTRIBUTIONS TO THE SUPPORTED ORGANIZATION. THE MISSION OF THE ORGANIZATION IS TO PROMOTE THE SUPPORTED ORGANIZATION IN ITS EFFORTS FOR INTERNATIONAL COOPERATION, UNDERSTANDING, AND A MULTI-ETHNIC, MULTI-CULTURAL PERSPECTIVE THROUGH EDUCATION, EXCHANGE, COMMUNICATION, SOCIAL ACTIVITIES, ARTS AND IMMIGRATION, AND NATURALIZATION SERVICES. FOR THE TAX YEAR ENDING JUNE 30, 2024, THE ORGANIZATION DID NOT MEET ITS DISTRIBUTION REQUIREMENTS BECAUSE THE ORGANIZATION WAS NOT ADVISED OF THIS REQUIREMENT. WHILE UNDERGOING A CHANGE IN ACCOUNTING FIRMS THROUGH THEIR ORDINARY CYCLE OF OPERATIONS, THE ORGANIZATION WAS INFORMED BY THEIR NEW FIRM THAT THEY HAD NOT BEEN MEETING THEIR ANNUAL DISTRIBUTION REQUIREMENTS AND SINCE THAT POINT, THE ORGANIZATION HAD TAKEN STEPS TO REMEDY THE SITUATION BY ENGAGING THE NEW ACCOUNTING FIRM AS WELL AS REPUTABLE LEGAL COUNSEL IN THE PROCESS OF COMPLETING THE FORM 990 FILING FOR THE JUNE 30, 2024. DISCUSSION: A TYPE III NON-FUNCTIONALLY INTEGRATED SUPPORTING ORGANIZATION ESTABLISHED UNDER SECTION 509(A)(3) IS REQUIRED TO DISTRIBUTE A MINIMUM OF 85% OF ITS ADJUSTED NET INCOME FOR THE PRECEDING TAX YEAR OR 3.5% OF THE FAIR MARKET VALUE OF NON-EXEMPT-USE ASSETS. SECTION 1.509(A)-4(I)(5)(II)(F) PROVIDES THAT A TYPE III SUPPORTING ORGANIZATION THAT FAILS TO MEET ITS DISTRIBUTION REQUIREMENT WILL NOT BE CLASSIFIED AS A PRIVATE FOUNDATION FOR THE TAXABLE YEAR IN WHICH IT FAILS TO MEET THE DISTRIBUTION REQUIREMENT WHEN THE ORGANIZATION ESTABLISHES THAT SUCH FAILURE WAS DUE TO: (1) UNFORESEEN EVENTS OR CIRCUMSTANCES THAT ARE BEYOND THE ORGANIZATION'S CONTROL, A CLERICAL ERROR, OR AN INCORRECT VALUATION OF ASSETS; (2) REASONABLE CAUSE AND NOT TO WILLFUL NEGLECT; AND (3) THE DISTRIBUTION REQUIREMENT IS MET WITHIN 180 DAYS AFTER THE ORGANIZATION DISCOVERED THE ERROR. THE CONCEPT OF REASONABLE CAUSE APPEARS THROUGHOUT THE PENALTY PROVISIONS OF THE INTERNAL REVENUE CODE. REASONABLE CAUSE, HOWEVER, IS NOT EXPLICITLY DEFINED IN THE CODE OR ITS UNDERLYING REGULATIONS. THE SUPREME COURT DESCRIBED REASONABLE CAUSE IN THE CONTEXT OF SECTION 6651 AS ORDINARY CARE AND PRUDENCE." UNITED STATES V. BOYLE, 469 U.S. 241, 246 (1985). IN CONTRAST, WILLFUL NEGLECT WAS DEFINED IN BOYLE AS "A CONSCIOUS, INTENTIONAL FAILURE OR RECKLESS INDIFFERENCE." 469 U.S. AT 245. THE UNITED STATES SUPREME COURT STATED IN BOYLE THAT: [W]HEN AN ACCOUNTANT OR ATTORNEY ADVISES A TAXPAYER ON A MATTER OF TAX LAW, SUCH AS WHETHER A LIABILITY EXISTS, IT IS REASONABLE FOR THE TAXPAYER TO RELY ON THAT ADVICE. MOST TAXPAYERS ARE NOT COMPETENT TO DISCERN ERROR IN THE SUBSTANTIVE ADVICE OF AN ACCOUNTANT OR ATTORNEY. TO REQUIRE THE TAXPAYER TO CHALLENGE THE ATTORNEY, TO SEEK A "SECOND OPINION, OR TO TRY TO MONITOR COUNSEL ON THE PROVISIONS OF THE CODE HIMSELF WOULD NULLIFY THE VERY PURPOSE OF SEEKING THE ADVICE OF A PRESUMED EXPERT IN THE FIRST PLACE. CITATION OMITTED. THE COURT EXPLAINED THAT A TAXPAYER CAN DEMONSTRATE REASONABLE CAUSE WHEN A TAXPAYER REASONABLY RELIES ON THEIR TAX PROFESSIONAL WHEN ALL NECESSARY AND ACCURATE INFORMATION IS PROVIDED TO DISCERN A COMPLEX TAX ISSUE. IN NEONATOLOGY ASSOCS., P.A., ET AL. V. COMM'R., 115 T.C. 43, AFF'D 299 F.3D 221 (3RD CIR. 2002), THE COURT ESTABLISHED A THREE-PRONG TEST WITH REGARD TO RELIANCE ON TAX ADVICE. THE TAXPAYER MUST PROVE BY A PREPONDERANCE OF THE EVIDENCE THAT THE TAXPAYER MEETS EACH REQUIREMENT OF THE FOLLOWING THREE-PRONG TEST: (1) THE ADVISER WAS A COMPETENT PROFESSIONAL WHO HAD SUFFICIENT EXPERTISE TO JUSTIFY RELIANCE, (2) THE TAXPAYER PROVIDED NECESSARY AND ACCURATE INFORMATION TO THE ADVISER, AND (3) THE TAXPAYER ACTUALLY RELIED IN GOOD FAITH ON THE ADVISER'S JUDGMENT. THE ORGANIZATION EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE BY HIRING A REPUTABLE ACCOUNTING FIRM TO ASSIST WITH THEIR ANNUAL FORM 990 FILING FOR THE TAX YEAR IN QUESTION AND PROVIDE THE GUIDANCE NEEDED TO COMPLY WITH THE MINIMUM DISTRIBUTION REQUIREMENTS AS A TYPE III NON-FUNCTIONALLY INTEGRATED SUPPORTING ORGANIZATION. THE ORGANIZATION PROVIDED THE ACCOUNTING FIRM WITH ALL THE NECESSARY AND ACCURATE INFORMATION THAT WOULD HAVE PROMPTED THE ACCOUNTING FIRM TO NOTIFY THE ORGANIZATION OF THE DISTRIBUTION REQUIREMENT. LASTLY, THE ORGANIZATION RECOGNIZES THE COMPLEXITY OF ITS TAX COMPLIANCE AND SOUGHT ADVISORY SERVICES BECAUSE IT DOES NOT HAVE THE ADVISORY SERVICES WITHIN THE ORGANIZATION, AND IT DID ACTUALLY RELY IN GOOD FAITH ON THE ACCOUNTING FIRM'S JUDGMENT. ACCORDINGLY, THE ORGANIZATION CAN DEMONSTRATE REASONABLE CAUSE BECAUSE IT REASONABLY RELIED ON ITS TAX PROFESSIONAL THAT HAD ALL NECESSARY AND ACCURATE INFORMATION PROVIDED TO DISCERN THE COMPLEX TAX ISSUE OF ENSURING THE ORGANIZATION MET ITS DISTRIBUTION REQUIREMENT. THE ORGANIZATION INTENDS TO MAKE THE TRUE-UP DISTRIBUTION WITHIN ITS NEXT FISCAL YEAR ENDED JUNE 30, 2026. MOREOVER, THE ORGANIZATION RECOGNIZES THE IMPORTANCE OF THEIR TAX COMPLIANCE OBLIGATIONS AND HAS TAKEN STEPS TO ENSURE THIS DOES NOT OCCUR AGAIN. THE ORGANIZATION RESPECTFULLY REQUESTS LENIENCY ON THIS MATTER THROUGH THE ABATEMENT OF ANY PENALTIES DUE TO REASONABLE CAUSE STEMMING FROM A GOOD-FAITH EFFORT TO ENGAGE A KNOWLEDGEABLE AND PROFESSIONAL ACCOUNTING FIRM TO COMPLETE THEIR ANNUAL FORM 990. FINALLY, IF THE ORGANIZATION IS REQUIRED TO PAY IRS PENALTIES RESULTING FROM THIS OVERSIGHT, IT WILL BE VERY DETRIMENTAL TO FULFILLING THEIR TAX-EXEMPT MISSION TO PROMOTE THE SUPPORTED ORGANIZATION IN ITS EFFORTS FOR INTERNATIONAL COOPERATION, UNDERSTANDING, AND A MULTI-ETHNIC, MULTI-CULTURAL PERSPECTIVE THROUGH EDUCATION, EXCHANGE, COMMUNICATION, SOCIAL ACTIVITIES, ARTS AND IMMIGRATION, AND NATURALIZATION SERVICES.

PART IV, SECTION D, LINE 3:

THE ORGANIZATION AND ITS SUPPORTED ORGANIZATION SHARE COMMON BOARD MEMBERS WHO HAVE A SIGNIFICANT VOICE IN THE ORGANIZATION'S INVESTMENT POLICIES.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	INTERNATIONAL INSTITUTE OF WISCONSIN INC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1110 N DR MARTIN LUTHER KING JR 420	AddressLine1Txt
City	MILWAUKEE	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53203	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	390806350	RecipientEIN
IRC Section	501(C)(3)	IRCSectionDesc
Cash Grant	$120,000	CashGrantAmt
Non Cash Assistance	$0	NonCashAssistanceAmt
Purpose Of Grant	TO SUPPORT THE MISSION OF INTERNATIONAL INSTITUTE OF WISCONSIN, INC	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	MONTHLY REPORTS ARE PREPARED AND APPROVED BY THE PRESIDENT/CEO FOR GRANTS RECEIVED. THE APPROPRIATE INFORMTION IS REVIEWED BY AN OUTSIDE INDEPENDENT CONSULTANT.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE 990 IS REVIEWED BY THE TREASURER AND THE EXECUTIVE COMMITTEE AND THEN GIVEN TO THE BOARD BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 12	THE ORGANIZATION IS EVALUATING ITS CONFLICT OF INTEREST POLICY AND IN THE PROCESS OF MAKING UPDATES TO BE EFFECTIVE IN THE NEXT FISCAL YEAR.
FORM 990, PART VI, SECTION C, LINE 19	THE DOCUMENTS ARE AVAILABLE UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	INTERNATIONAL INSTITUTE OF WISCONSIN INC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1110 N DR MARTIN LUTHER KING JR 420	AddressLine1Txt
City	MILWAUKEE	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53203	ZIPCd

Field	Value	IRS element (for citing)
EIN	390806350	EIN
Primary Activities	IMMIGRATION ASSISTANCE	PrimaryActivitiesTxt
Legal Domicile State	WI	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 7	PublicCharityStatusTxt
Direct Controlling NA	N/A	DirectControllingNACd
Controlled Organization	0	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	Yes (1)	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd