DOR POSTS TAX DELINQUENCIES

Dear Reader --
Thank you for visiting milwaukeeworld.com in this new year. The holidays have disrupted the work schedules of some of us, and have significantly eaten into the party budget of others. The recent weather, although dark, gloomy and moist, is only heartening when one realizes that "you don't have to shovel rain."
On the other hand, we are in a freeze-thaw cycle right now that will mystify many of you a few months down the road when you wonder why so many of your plants died during a mild winter. The reason is that the thawing earth is ripping out your precious plantings by the roots by heaving them out of the soil. Then things will freeze again, and your plants will suffer. Isn't that a bright thought for the new year!
Today I just want to throw two things at you. First, I include a link to the taxpayer scofflaw site set up by the Wisconsin State Government to shame certain tax-delinquent individuals and corporations to ante up any judgment greater than $25,000. If you don't find any names you recognize on this list, then I am afraid your circle is rather limited.
Secondly, I want to tell you that even though taxpayers pay 69 per cent of the War Memorial Center budget, the outfit that operates it claims to be exempt from public records requirements. Of course, that is $1 million worth of hooey, and I do a little digging to explore the financial wonders of the county's noble money-loser.
With a little bit of luck -- or with responsible elected officials on board -- I should be able to flesh out more details after I file (for God's sake) a Writ of Mandamus. Secretive government officials and bureaucrats never make things easy for those interested in public records, but that's why we are here -- to battle such idiocy.
Enjoy the new year, and keep in touch.
Very truly yours,
Michael Horne
Editor / Publisher
www.milwaukeeworld.com
horne@milwaukeeworld.com
1 414 978-8039


The Governor gave a fresh way for some of us to enjoy our new year, posting the names of some 6,000 individuals and corporations who owe the state of Wisconsin more than $25,000 each in delinquent taxes. The list, on the Department of Revenue website, should be a pleasant way to spend an afternoon of schaudenfreude whilst you scroll through some familiar (and some unknown) names. To qualify for the list, you must have had 90 days since all appeals have lapsed and you must have owed over $25,000. You can thank 2005 Wisconsin Act 25, which authorizes this action, for bringing you such an enjoyable web experience. -- Michael Horne

WAR MEMORIAL MUM ON NUMBERS
Taxpayers Fund 69% of Budget --
County Keeps Details Secret
How Convienient for Walker's Pals

The purpose of the Milwaukee County War Memorial Center, Inc. is to "honor the dead by serving the living."
It serves the living in a number of ways, and taxes them for the pleasure. The adopted 2005 Milwaukee budget proposes total War Memorial Center revenues of $1,856,636. Of that, $1,286,636 is paid for by the taxpayers of Milwaukee County.
You would think that the taxpayers' 69 per cent share of the War Memorial Center budget would be a good argument for the organization to open its books for public inspection, so I requested that information from David Drent, the executive director of the War Memorial, Inc.
I also asked for the information from Milwaukee County Corporation Counsel, William Domina. Both refused my requests. They have yet to even release a list of the members of the board of directors of the organization.
Domina's deputy, Robert Andrews sent this limpid and unconvincing response to my request:
"After discussions in this office and with the Attorney General's office it is the opinion of this office that the War Memorial is not subject to the public records law as it is not an "authority" as that term is defined in Wis. Stst. Sec. 19.32 (1). We believe that the War Memorial does not meet the fact test established by the Attorney General to determine that the War Memorial is a quasi-governmental corporation. If you disagree with our posuition and you wish to pursue the matter further, you may, pursuant to Wis. Stat. Sec. 19.37 (1) commence a mandamus action against the War Memorial, or you may in writing request the Attorney General to bring such an action."
Check! I'll dash off a writ of mandamus and send it right on to Atty Gen Peg A. Lautenschlager!
Drent, the director of the War Memorial, dashed off his own letter -- to his attorney, -- and I received this non-response from Andy Schlidt of Whyte Hirschboeck Dudek, S.C.
Schlidt writes:
"The War Memorial instead is a non-profit legal entity with its own governance and management. As a landlord, the War Memorial follows standard and accepted industry practices regarding the confidentiality of lease terms negotiated with its tenants. Absent a clear and overriding reason to do so, the War Memorial honors the confidentiality of those terms."
Well, here's a "clear and overriding reason to do so" -- The $1,286,636 the taxpayers will fork over to the War Memorial Center to help subsidize its luxury lakefront office space available for rent in its famed building designed by Eero Saarinen.
According to the limited budget information available on the Milwaukee County War Memorial Center, Inc. (Unit 1914 of the county budget), "The facility is home to the Milwaukee Art Museum. ... In addition, such cultural agencies and major service groups such as the Florentine Opera, Rotary Club, Kiwanis and national and State headquarters of veterans' organizations, including the War Memorial Center itself, maintain their administrative offices in the Center."
Significantly not mentioned in the above listing is the Chipstone Foundation, the multi-million dollar private foundation which occupies suite 450 of the War Memorial Center, to which we will return in a moment.
The rent for all of the above mentioned organizations, and others the county might not have revealed, are grouped as "Office Rental and Cellular One," leading us to believe the County is also receiving revenue from a cellular transmitter somewhere on the building, which has got to be public record.
The total: $105,000, less than half of what the center derived in parking revenue ($230,000). This seems like rather favorable rent for chosen organizations, but, since the county refuses to provide this information, we can't tell for sure.
Maybe these are very tiny offices.
Well, then, let's pay a visit to the Chipstone offices via the wealthy foundation's Depreciation Schedule that accompanied its 2003 IRS form 990PF.
Retired Foley and Lardner partner Allen M. Taylor, who heads the Chipstone board, can look out from his office at the War Memorial Center while seated at and upon $34,760 of office furniture, nicely dressed up in $5,473 of leasehold improvements acquired in 2000, when the office there opened.
In 2001, Chipstone, apparently feeling the barrenness of the Finnish architect's office space, added another $34,335 in office furniture, $18,034 in photo equipment, and another $4,980 in leasehold improvements.
In 2002 Chipstone held off on buying office furniture, but spent $15,307 on "paintings and prints" to dress the place up. In 2003, it bought $4,895 in "Computer Equipment and Software". Altogether, Chipstone has $125,427 in depreciable equipment in its War Memorial Center office.
One feels the reason the County refuses to release the rental income of the taxpayer-subsidized War Memorial Center is that the rents it charges might not be commensurate with the luxury in which at least one of its tenants is blanketed.
I will follow through with my request for information on all tenants of the Milwaukee County War Memorial Center, Inc. You'd think a tax-cutting genius like Scott Walker might be able to make a few cuts to the War Memorial budget. Or would that discomfort the entrenched tenants of this first-class lakefront, downtown, and possibly, below-market office space?
--Michael Horne