UNITED PERFORMING ARTS FUND INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- UNITED PERFORMING ARTS FUND INC (EIN 39-6100399)
- Tax period
- 2024-09-01 to 2025-08-31
- Filed
- 2026-07-14
- IRS object ID
- 202611959349301241
- Schema version
- 2024v5.5
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-07-14T12:36:29-05:00 | ReturnTs |
| Tax Period End | 2025-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10401 W INNOVATION DR STE 300 | AddressLine1Txt |
| City | WAUWATOSA | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53226 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 396100399 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UNITED PERFORMING ARTS FUND INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | UNIT | BusinessNameControlTxt |
| Phone | 4142738723 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 W WISCONSIN AVE 600 | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53203 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TIMOTHY STEWART | PersonNm |
| Person Title | CHAIRMAN OF THE BOARD | PersonTitleTxt |
| Phone | 4142738723 | PhoneNum |
| Signature | 2026-07-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KRISTEN DONLEVY | PreparerPersonNm |
| PTIN | P01670215 | PTIN |
| Phone | 4144761880 | PhoneNum |
| Preparation | 2026-07-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TIMOTHY STEWART | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 W WISCONSIN AVE 600 | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,444,313 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.UPAF.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1966 | FormationYr |
| Legal Domicile State | WI | LegalDomicileStateCd |
| Activity Or Mission | UPAF ADVANCES THE VITALITY OF SOUTHEASTERN WISCONSIN BY RAISING ESSENTIAL FUNDS, PROVIDING STRATEGIC STEWARDSHIP AND INSPIRING INVOLVEMENT IN THE PERFORMING ARTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 28 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 28 | VotingMembersIndependentCnt |
| Total Employee | 26 | TotalEmployeeCnt |
| Total Volunteers | 233 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $7,480,176 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,953,374 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $279,478 | PYInvestmentIncomeAmt |
| CY Investment Income | $290,550 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$161,136 | PYOtherRevenueAmt |
| CY Other Revenue | $6,814 | CYOtherRevenueAmt |
| PY Total Revenue | $7,598,518 | PYTotalRevenueAmt |
| CY Total Revenue | $8,250,738 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $6,093,976 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $6,182,984 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,894,131 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,692,891 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $47,993 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $824,921 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $916,578 | PYOtherExpensesAmt |
| CY Other Expenses | $713,305 | CYOtherExpensesAmt |
| PY Total Expenses | $8,904,685 | PYTotalExpensesAmt |
| CY Total Expenses | $8,637,173 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,306,167 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$386,435 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $12,653,978 | TotalAssetsBOYAmt |
| Total Assets EOY | $11,718,239 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,384,001 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $681,823 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $11,269,977 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $11,036,416 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF THE UNITED PERFORMING ARTS FUND, INC. AS AN UMBRELLA FUNDRAISING ORGANIZATION IS TO SECURE COMMUNITY RESOURCES AND IMPROVE THE QUALITY OF LIFE THROUGH RESPONSIBLE INVESTMENT IN AND FINANCIAL SUPPORT OF THE PERFORMING ARTS IN SOUTHEASTERN WISCONSIN. SPECIFICALLY:1. RAISE MUCH NEEDED FUNDS TO ENSURE ENTERTAINMENT EXCELLENCE2. PROMOTE THE PERFORMING ARTS AS A REGIONAL ASSET3. RESPONSIBLY STEWARD THE DOLLARS OUR DONORS SO GENEROUSLY GIVE US | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $7,015,161 | ExpenseAmt |
| Grant | $6,182,984 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | THE UNITED PERFORMING ARTS FUND SOLICITS OPERATING AND PROGRAMMATIC FUNDING FOR ITS 14 MEMBERS AND 17 AFFILIATE ORGANIZATIONS. THIS FUNDING ENABLES THE MEMBER GROUPS AND AFFILATES TO TOUCH MORE THAN 1.2 MILLION PEOPLE ANNUALLY IN IN-PERSON PERFORMING ARTS EVENTS, EDUCATIONAL EXPERIENCES INCLUDING OVER 150,000 CHILDREN OR COMMUNITY OUTREACH PROGRAMS. | Desc |
| Total Program Service Expenses | $7,015,161 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | 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 | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | 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 | 0 | 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 | 9 | IRPDocumentCnt |
| IRP Document W2 G | 1 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 26 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| 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 | 28 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 28 | 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 | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | WI | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JANE REARDON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4142738723 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 W WISCONSIN AVE SUITE 600 | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53203 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (30 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| JIM BORRIS | |||||||
| CHAIRMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SCOTT BEIGHTOL | |||||||
| PAST CHAIRMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| KATY HOOK | |||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BILL GUC | |||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RYAN BARBIERI | |||||||
| AT-LARGE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| STEVE BOOTH | |||||||
| AT-LARGE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JEFF CADY | |||||||
| AT-LARGE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ANDREW FLACK | |||||||
| AT-LARGE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAN GALLEGOS | |||||||
| AT-LARGE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DUSTIN GODSEY | |||||||
| AT-LARGE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DARREN GOLDSTEIN | |||||||
| AT-LARGE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| C GREER JORDAN | |||||||
| AT-LARGE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JULIET KERSTEN | |||||||
| AT-LARGE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DANIEL MCCONEGHY | |||||||
| AT-LARGE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| GEORGE MEYER | |||||||
| AT-LARGE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| REBECCA MITICH | |||||||
| AT-LARGE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR JAYA PHOOKAN | |||||||
| AT-LARGE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ANOOP PRAKASH | |||||||
| AT-LARGE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| AMY SCHUBERT | |||||||
| AT-LARGE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RAY SNISKY | |||||||
| AT-LARGE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DEBORAH SPANIC | |||||||
| AT-LARGE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TIM STEWART | |||||||
| AT-LARGE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| NATACHA VELEZ | |||||||
| AT-LARGE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| GARY WITT | |||||||
| AT-LARGE DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PATRICK RATH | |||||||
| PRESIDENT & CEO (UNTIL 03/24) | 50.00 | Yes (X) | $47,159 | $0 | $14,758 | ||
| BRUCE OSGOOD | |||||||
| CHIEF ADMINISTRATIVE OFFIC | 50.00 | Yes (X) | $157,622 | $0 | $11,341 | ||
| CHRISTINE HOJNACKI | |||||||
| CHIEF DEVELOPMENT OFFICER | 50.00 | Yes (X) | $135,620 | $0 | $7,201 | ||
| ANNEMARIE SCOBEY POLACHECK | |||||||
| PRESIDENT & CEO (START 09/24) | 50.00 | Yes (X) | $73,525 | $0 | $425 | ||
| SUE CONNOR | |||||||
| DIRECTOR OF FINANCE | 40.00 | $122,034 | $0 | $3,123 | Yes (X) | ||
| JANE REARDON | |||||||
| DIRECTOR OF FINANCE | 40.00 | $117,011 | $0 | $2,596 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $652,971 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $39,444 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $397,078 | FundraisingAmt |
| All Other Contributions | $7,556,296 | AllOtherContributionsAmt |
| Total Contributions | $7,953,374 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $290,550 | TotalRevenueColumnAmt |
| Exclusion | $290,550 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $194,431 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $397,078 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $193,575 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $856 | TotalRevenueColumnAmt |
| Exclusion | $856 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | GREATER MILWAUKEE FOUN | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $5,958 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,958 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $5,958 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,250,738 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,958 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $291,406 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,182,984 | TotalAmt |
| Program Services | $6,182,984 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $428,882 | TotalAmt |
| Program Services | $138,486 | ProgramServicesAmt |
| Management And General | $157,057 | ManagementAndGeneralAmt |
| Fundraising | $133,339 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,043,272 | TotalAmt |
| Program Services | $342,053 | ProgramServicesAmt |
| Management And General | $382,074 | ManagementAndGeneralAmt |
| Fundraising | $319,145 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,188 | TotalAmt |
| Program Services | $2,322 | ProgramServicesAmt |
| Management And General | $8,492 | ManagementAndGeneralAmt |
| Fundraising | $12,374 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,379 | TotalAmt |
| Program Services | $28,538 | ProgramServicesAmt |
| Management And General | $32,364 | ManagementAndGeneralAmt |
| Fundraising | $27,477 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,170 | TotalAmt |
| Program Services | $35,251 | ProgramServicesAmt |
| Management And General | $39,978 | ManagementAndGeneralAmt |
| Fundraising | $33,941 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,993 | TotalAmt |
| Fundraising | $47,993 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,963 | TotalAmt |
| Management And General | $18,963 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,059 | TotalAmt |
| Program Services | $87,026 | ProgramServicesAmt |
| Fundraising | $39,033 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,292 | TotalAmt |
| Program Services | $77,834 | ProgramServicesAmt |
| Fundraising | $19,458 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,905 | TotalAmt |
| Program Services | $9,098 | ProgramServicesAmt |
| Management And General | $11,999 | ManagementAndGeneralAmt |
| Fundraising | $11,808 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $133,112 | TotalAmt |
| Program Services | $37,692 | ProgramServicesAmt |
| Management And General | $28,864 | ManagementAndGeneralAmt |
| Fundraising | $66,556 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,374 | TotalAmt |
| Program Services | $29,097 | ProgramServicesAmt |
| Management And General | $40,151 | ManagementAndGeneralAmt |
| Fundraising | $39,126 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,936 | TotalAmt |
| Program Services | $7,804 | ProgramServicesAmt |
| Management And General | $2,990 | ManagementAndGeneralAmt |
| Fundraising | $2,142 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,548 | TotalAmt |
| Program Services | $6,774 | ProgramServicesAmt |
| Fundraising | $6,774 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,779 | TotalAmt |
| Management And General | $18,779 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,048 | TotalAmt |
| Program Services | $7,531 | ProgramServicesAmt |
| Management And General | $10,391 | ManagementAndGeneralAmt |
| Fundraising | $10,126 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|---|
| BANK AND CREDIT CARD FE | $89,756 | $44,878 | $44,878 | |
| EVENTS AND DONOR BENEFI | $29,766 | $6 | $8,920 | $20,840 |
| MISCELLANEOUS | $3,662 | $1,831 | $1,831 | |
| FEES AND PERMITS | $105 | $105 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,637,173 | TotalAmt |
| Program Services | $7,015,161 | ProgramServicesAmt |
| Management And General | $797,091 | ManagementAndGeneralAmt |
| Fundraising | $824,921 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $726,868 | BOYAmt |
| EOY | $1,213,110 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,132,953 | BOYAmt |
| EOY | $1,923,909 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,387,908 | BOYAmt |
| EOY | $1,655,410 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,968 | BOYAmt |
| EOY | $29,305 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $254,348 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $108,991 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,032 | BOYAmt |
| EOY | $145,357 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,229,999 | BOYAmt |
| EOY | $5,628,824 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,054,250 | BOYAmt |
| EOY | $1,122,324 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,653,978 | BOYAmt |
| EOY | $11,718,239 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $153,360 | BOYAmt |
| EOY | $85,347 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,110,472 | BOYAmt |
| EOY | $119,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,169 | BOYAmt |
| EOY | $477,476 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,384,001 | BOYAmt |
| EOY | $681,823 | 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 | $9,929,471 | BOYAmt |
| EOY | $10,502,894 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,340,506 | BOYAmt |
| EOY | $533,522 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,269,977 | BOYAmt |
| EOY | $11,036,416 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,653,978 | BOYAmt |
| EOY | $11,718,239 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$386,435 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $152,874 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,976,753 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,356,718 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,167,694 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,480,176 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,953,374 | CurrentTaxYearAmt |
| Total | $43,934,715 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,976,753 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,356,718 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,167,694 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,480,176 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,953,374 | CurrentTaxYearAmt |
| Total | $43,934,715 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $9,347,342 | SubstantialContributorsTotAmt |
| Public Support Total170 | $34,587,373 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $48,934 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $108,134 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $234,151 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $279,478 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $290,550 | CurrentTaxYearAmt |
| Total | $961,247 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $7,576 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $856 | CurrentTaxYearAmt |
| Total | $8,432 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $4,315 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,518 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,839 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,958 | CurrentTaxYearAmt |
| Total | $19,630 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $44,924,024 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $722,854 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.76990 | PublicSupportCY170Pct |
| Public Support PY170 | 0.79570 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | GREATER MILWAUKEE FOUNDATION - 2021 AMOUNT: $ 4,315. 2022 AMOUNT: $ 4,518. 2023 AMOUNT: $ 4,839. 2024 AMOUNT: $ 5,958. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,658,604 | BeginningYearBalanceAmt |
| Contributions | -$533,832 | ContributionsAmt |
| Investment Earnings Or Losses | $340,534 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $18,963 | AdministrativeExpensesAmt |
| End Year Balance | $3,446,343 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,155,647 | BeginningYearBalanceAmt |
| Contributions | -$822,376 | ContributionsAmt |
| Investment Earnings Or Losses | $600,224 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $250,000 | OtherExpendituresAmt |
| Administrative Expenses | $24,891 | AdministrativeExpensesAmt |
| End Year Balance | $3,658,604 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,139,833 | BeginningYearBalanceAmt |
| Contributions | $947,931 | ContributionsAmt |
| Investment Earnings Or Losses | $336,646 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $250,000 | OtherExpendituresAmt |
| Administrative Expenses | $18,763 | AdministrativeExpensesAmt |
| End Year Balance | $4,155,647 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,032,116 | BeginningYearBalanceAmt |
| Contributions | $661,234 | ContributionsAmt |
| Investment Earnings Or Losses | -$840,233 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $692,000 | OtherExpendituresAmt |
| Administrative Expenses | $21,284 | AdministrativeExpensesAmt |
| End Year Balance | $3,139,833 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,318,257 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,001,214 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $267,000 | OtherExpendituresAmt |
| Administrative Expenses | $20,355 | AdministrativeExpensesAmt |
| End Year Balance | $4,032,116 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $254,348 | OtherCostOrOtherBasisAmt |
| Depreciation | $108,991 | DepreciationAmt |
| Book Value | $145,357 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $145,357 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| ADVANCE PAYMENTS TO MEMBER GROUPS | $644,849 |
| ROU OPERATING LEASE | $477,475 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,122,324 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE | Desc |
| Amt | $477,476 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $477,476 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $8,732,404 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $152,874 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $347,755 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $500,629 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,231,775 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $18,963 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $18,963 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,250,738 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $8,965,965 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $347,755 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $347,755 | ExpensesNotReportedAmt |
| Expenses Subtotal | $8,618,210 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $18,963 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $18,963 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $8,637,173 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | UPAF HAS AN ARRANGEMENT WHERE BOARD MEMBERS AND OTHER DESIGNATED INDIVIDUALS CAN MAKE CONTRIBUTIONS TO THE ORGANIZATIONS THAT UPAF SUPPORTS. THE INDIVIDUALS PAY UPAF WHO RECORDS A LIABILITY AND PASSES THE CONTRIBUTIONS DIRECTLY THROUGH TO THE MEMBER ORGANIZATIONS. THE MONEY IS NOT RECORDED AS A CONTRIBUTION INCOME OR DONATION EXPENSE ITEM, IT IS STRICTLY RECORDED ON THE BALANCE SHEET. UPAF HAS NO CONTROL OVER THE FINAL FUND RECIPIENT. THE DONOR KEEPS THAT CONTROL. |
| PART V, LINE 4: | THE UNITED PERFORMING ARTS FUND (UPAF) ESTABLISHED THE ENDOWMENT FUND FOR THE SOLE BENEFIT OF UPAF. DONOR RESTRICTED ENDOWMENT FUNDS ARE INVESTMENTS HELD AT THE GREATER MILWAUKEE FOUNDATION (GMF). ALL INVESTMENT INCOME EARNED BY THE ENDOWMENT FUND MAY BE ADDED TO THE PRINCIPAL, EXPENDED FOR CURRENT OPERATIONS, OR GIVEN TO MEMBER ORGANIZATIONS AT THE DISCRETION OF THE BOARD OF DIRECTORS. THE LETTER OF AGREEMENT PERTAINING TO THE MANAGEMENT OF THE ENDOWMENT FUND PERMITS, UNDER CERTAIN CIRCUMSTANCES, THE DISTRIBUTION OF THE PRINCIPAL OF THE FUND TO UPAF. IN FISCAL YEAR 2020, UPAF LIQUIDATED AND DISTRIBUTED ALL FUNDS FROM GMF THAT WERE ALLOWED, INCLUDING APPLICABLE PRINCIPAL. THE ONLY REMAINING FUNDS AT GMF ARE PERMANENTLY RESTRICTED AND THE PRINCIPAL CAN NEVER BE DISTRIBUTED TO UPAF. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BENNET DIRECT | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 0015 | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 532010015 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | TELEFUNDING | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $153,095 | GrossReceiptsAmt |
| Retained By Contractor | $95,986 | RetainedByContractorAmt |
| Net To Organization | $57,109 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | $153,095 | TotalGrossReceiptsAmt |
| Total Retained By Contractors | $95,986 | TotalRetainedByContractorsAmt |
| Total Net To Organization | $57,109 | TotalNetToOrganizationAmt |
| Licensed States | WI | LicensedStatesCd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | RIDE | Event1Nm |
| Gross Receipts Event1 | $395,844 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $246,617 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $149,227 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $54,183 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $7,855 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $87,189 | OtherDirectExpensesEvent1Amt |
| Event2 | VISIONAIRES | Event2Nm |
| Gross Receipts Event2 | $101,570 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $70,319 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $31,251 | GrossRevenueEvent2Amt |
| Food And Beverage Event2 | $13,483 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $16,912 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $94,095 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $80,142 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $13,953 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $13,953 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $591,509 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $397,078 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $194,431 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $54,183 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $21,338 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $118,054 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $193,575 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $856 | NetIncomeSummaryAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE G, PART I, LINE 2B, COLUMN (V) | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION PAID PROFESSIONAL FUNDRAISING FEES UNDER AN ARRANGEMENT THAT INCLUDED BOTH NAME RECOGNITION SERVICES AND SOLICITATION OF CHARITABLE CONTRIBUTIONS. THE AMOUNT REPORTED AS PROFESSIONAL FUNDRAISING FEES IN THE FUNCTIONAL EXPENSE STATEMENT REFLECTS ONLY THE PORTION OF THE FEE ATTRIBUTABLE TO THE SOLICITATION OF DONATIONS. THE PORTION OF THE FEE ATTRIBUTABLE TO NAME RECOGNITION WAS NOT CLASSIFIED AS A FUNDRAISING EXPENSE. ACCORDINGLY, THE AMOUNT REPORTED ON SCHEDULE G REPRESENTS THE TOTAL AMOUNT PAID UNDER THE ARRANGEMENT FOR BOTH NAME RECOGNITION AND SOLICITATION ACTIVITIES. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (17 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| BEL CANTO CHORUS | ||||||||
| 9575 BRENWOOD PARK DR 320174 | FRANKLIN | WI | 53132 | 396078185 | 501(C)(3) | $48,725 | $0 | FINANCIAL SUPPORT OF OPERATIONS |
| BLACK ARTS MILWAUKEE | ||||||||
| 929 N WATER ST | MILWAUKEE | WI | 53202 | 471888920 | 501(C)(3) | $160,007 | $0 | FINANCIAL SUPPORT OF OPERATIONS |
| DANCEWORKS | ||||||||
| 1661 N WATER ST | MILWAUKEE | WI | 53202 | 391734431 | 501(C)(3) | $139,215 | $0 | FINANCIAL SUPPORT OF OPERATIONS |
| FIRST STAGE MILWAUKEE | ||||||||
| 325 W WALNUT ST | MILWAUKEE | WI | 53212 | 391634828 | 501(C)(3) | $521,748 | $0 | FINANCIAL SUPPORT OF OPERATIONS |
| FLORENTINE OPERA | ||||||||
| 205 W HIGHLAND AVE 201 | MILWAUKEE | WI | 53203 | 391098132 | 501(C)(3) | $515,539 | $0 | FINANCIAL SUPPORT OF OPERATIONS |
| MILWAUKEE BALLET | ||||||||
| 128 N JACKSON ST | MILWAUKEE | WI | 53202 | 391134735 | 501(C)(3) | $784,623 | $0 | FINANCIAL SUPPORT OF OPERATIONS |
| MILWAUKEE CHAMBER THEATRE | ||||||||
| 158 N BROADWAY | MILWAUKEE | WI | 53202 | 391323345 | 501(C)(3) | $95,902 | $0 | FINANCIAL SUPPORT OF OPERATIONS |
| MILWAUKEE REPRETORY THEATER | ||||||||
| 108 E WELLS ST | MILWAUKEE | WI | 53202 | 390946025 | 501(C)(3) | $1,403,860 | $0 | FINANCIAL SUPPORT OF OPERATIONS |
| MILWAUKEE SYMPHONY ORCHESTRA | ||||||||
| 212 W WISCONSIN AVE | MILWAUKEE | WI | 53203 | 396023436 | 501(C)(3) | $1,802,904 | $0 | FINANCIAL SUPPORT OF OPERATIONS |
| MILWAUKEE YOUTH SYMPHONY ORCHESTRA | ||||||||
| 325 W WALNUT ST | MILWAUKEE | WI | 53212 | 390973594 | 501(C)(3) | $383,277 | $0 | FINANCIAL SUPPORT OF OPERATIONS |
| NEXT ACT THEATRE | ||||||||
| 255 S WATER STREET | MILWAUKEE | WI | 53204 | 391553360 | 501(C)(3) | $114,078 | $0 | FINANCIAL SUPPORT OF OPERATIONS |
| PRESENT MUSIC | ||||||||
| 1120 N MARKET STREET | MILWAUKEE | WI | 53202 | 391438119 | 501(C)(3) | $155,237 | $0 | FINANCIAL SUPPORT OF OPERATIONS |
| RENAISSANCE THEATERWORKS | ||||||||
| 255 S WATER STREET | MILWAUKEE | WI | 53204 | 391783607 | 501(C)(3) | $136,279 | $0 | FINANCIAL SUPPORT OF OPERATIONS |
| SKYLIGHT MUSIC THEATRE | ||||||||
| 158 N BROADWAY | MILWAUKEE | WI | 53202 | 390975374 | 501(C)(3) | $422,606 | $0 | FINANCIAL SUPPORT OF OPERATIONS |
| KID'S FROM WISCONSIN | ||||||||
| 640 S 84TH | MILWAUKEE | WI | 53214 | 391425288 | 501(C)(3) | $6,000 | $0 | SEASONAL PROGRAM FUNDS |
| LATINO ARTS | ||||||||
| 1028 S 9TH ST | MILWAUKEE | WI | 53204 | 391548491 | 501(C)(3) | $11,500 | $0 | SEASONAL PROGRAM FUNDS |
| WISCONSIN CONSERVATORY OF MUSIC | ||||||||
| 1584 N PROSPECT AVE | MILWAUKEE | WI | 53202 | 390915050 | 501(C)(3) | $11,500 | $0 | SEASONAL PROGRAM FUNDS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 21 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ALLOCATION TO UPAF MEMBER GROUPS IS BOTH UNRESTRICTED AND RESTRICTED FUNDING. THE UNRESTICTED FUNDING IS BASED ON A FORMULA TO ENSURE CORE STABLE FUNDING AS WELL AS FUNDING BASED ON AN ASSESSMENT OF FINANCIAL AND ORGANIZATIONAL PERFORMANCE. MEMBER GROUPS CAN ALSO EARN UNRESTRICTED FUNDS FOR THEIR PARTICIPATION IN, AND SUPPORT OF, THE ANNUAL UPAF CAMPAIGN. IN ADDITION, UPAF MEMBER GROUPS CAN APPLY FOR RESTRICTED GRANT FUNDING RELATED TO IMPACT PROGRAMS. UPAF'S ALLOCATION COMMITTEE, USING A PANEL: REVIEW PROCESS, EVALUATES MEMBER GROUPS' SUBMISSIONS RELATIVE TO THEIR AUDITED FINANCIAL STATEMENTS, MARKET PERFORMANCE, OVERALL MANAGEMENT AND EDUCATION/OUTREACH PROGRAMS. COMMITTEE MEMBERS ANALYZE, ASSESS AND SCORE MEMBER GROUP APPLICATIONS. EACH GROUP MEETS INDIVIDUALLY WITH THE ALLOCATION COMMITTEE ANNUALLY AS PART OF THE REVIEW PROCESS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRUCE OSGOOD | PersonNm |
| Title | CHIEF ADMINISTRATIVE OFFIC | TitleTxt |
| Base Compensation Filing Org | $157,622 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $4,124 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $7,217 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $168,963 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | UNIVERSITY CLUB IS A FACILITY USED FOR MEETINGS, LUNCHEONS AND DINNERS. THE PRESIDENT USES THE SOCIAL CLUB MEMBERSHIP FOR DONOR CULTIVATION. BECAUSE THE EXPENSE IS FOR ROUTINE BUSINESS NEEDS THE AMOUNT IS NOT CONSIDERED TAXABLE COMPENSATION FOR THE PRESIDENT. |
| PART I, LINE 3 | AN EXTERNAL SEARCH FIRM IS HIRED AND WORKS WITH AN INTERNALLY FORMED CEO SEARCH COMMITTEE REPRESENTED BY OFFICERS AND AT-LARGE BOARD MEMBERS. ALL COMPENSATION SURVEY DATA, BUDGET PROJECTIONS AND RELATED BENEFIT DATA IS PROVIDED TO THE INTERNAL CEO SEARCH COMMITTEE. UPON REVIEW OF SUCH DATA, DISCUSSIONS ARE HELD WITH THE EXTERNAL SEARCH FIRM TO ESTABLISH THE APPROPRIATE GOALS AND COMPENSATION RANGE FOR THE OPEN POSITION. |
| PART I, LINE 4A | CHRISTINE HOJNACKI RECIEVED A SEVERANCE PAYMENT OF $23,345 IN 2023. |
| PART I, LINE 7 | THE BOARD CHAIR PERFORMS THE PRESIDENT'S ANNUAL EVALUATION, INCLUDING A PERCENTAGE TREND COMPARISON OF BONUSES AWARDED TO OFFICERS AT UPAF AS WELL AS HOW OTHER SIMILAR NONPROFITS COMPENSATE THEIR PRESIDENT. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | AFTER THE EXTERNAL AUDITORS AND THE FINANCE TEAM HAVE REVIEWED AND AGREED ON THE DRAFT FORM 990, THE FULL BOARD, ORGANIZATION'S OFFICERS AND MANAGEMENT TEAM REVIEW THE DRAFT FORM 990. ALL QUESTIONS AND RESPONSES /RESOLUTIONS ARE COMMUNICATED TO THE ENTIRE REVIEW TEAM. THE EXTERNAL AUDITORS MAKE ANY APPROPRIATE UPDATES/CHANGES. ONCE THE ENTIRE REVIEW TEAM HAS PROVIDED THEIR WRITTEN APPROVAL THE DRAFT DOCUMENT IS FINALIZED AND FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS ANNUALLY ADMINISTERED TO ALL CURRENT UPAF BOARD, STAFF AND STANDING COMMITTEE MEMBERS FOR COMPLETION. RESULTS ARE COMPILED, REVIEWED AND ACTIONS TAKEN IMMEDIATELY IN ORDER TO MAINTAIN COMPLIANCE WITH THE POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ORGANIZATION USES LOCAL AND REGIONAL EXTERNAL EXECUTIVE COMPENSATION SURVEY DATA FOR NON-PROFITS OF A SIMILAR SIZE ORGANIZATION IN ORDER TO ESTABLISH APPROPRIATE PAY RANGES. THOSE INVOLVED IN THE HIRING PROCESS USE THE DATA AS A GUIDELINE. COMPENSATION PACKAGE FOR KEY EMPLOYEES MUST HAVE CEO APPROVAL AND MUST BE COMPATIBLE WITH THE COMPENSATION BUDGET APPROVED BY THE EXECUTIVE COMMITTEE AND BOARD OF DIRECTORS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
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