2026-07-14T12:36:29-05:00 2025-08-31 410746749 CLIFTONLARSONALLEN LLP 10401 W INNOVATION DR STE 300 WAUWATOSA WI 53226 990 2024-09-01 396100399 UNITED PERFORMING ARTS FUND INC UNIT 4142738723 301 W WISCONSIN AVE 600 MILWAUKEE WI 53203 TIMOTHY STEWART CHAIRMAN OF THE BOARD 4142738723 2026-07-13 1 0 KRISTEN DONLEVY P01670215 4144761880 2026-07-10 2024 2025-03-06 01:10:19Z TIMOTHY STEWART 301 W WISCONSIN AVE 600 MILWAUKEE WI 53203 8444313 0 X WWW.UPAF.ORG X 1966 WI UPAF ADVANCES THE VITALITY OF SOUTHEASTERN WISCONSIN BY RAISING ESSENTIAL FUNDS, PROVIDING STRATEGIC STEWARDSHIP AND INSPIRING INVOLVEMENT IN THE PERFORMING ARTS. 28 28 26 233 0 0 7480176 7953374 0 0 279478 290550 -161136 6814 7598518 8250738 6093976 6182984 0 0 1894131 1692891 0 47993 824921 916578 713305 8904685 8637173 -1306167 -386435 12653978 11718239 1384001 681823 11269977 11036416 X 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 0 0 7015161 6182984 0 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. 7015161 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 9 1 1 26 1 0 0 0 0 0 0 0 0 0 0 0 0 X 28 28 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X X JANE REARDON 4142738723 301 W WISCONSIN AVE SUITE 600 MILWAUKEE WI 53203 JIM BORRIS CHAIRMAN 1.00 X X 0 0 0 SCOTT BEIGHTOL PAST CHAIRMAN 1.00 X X 0 0 0 KATY HOOK TREASURER 1.00 X 0 0 0 BILL GUC SECRETARY 1.00 X 0 0 0 RYAN BARBIERI AT-LARGE DIRECTOR 1.00 X 0 0 0 STEVE BOOTH AT-LARGE DIRECTOR 1.00 X 0 0 0 JEFF CADY AT-LARGE DIRECTOR 1.00 X 0 0 0 ANDREW FLACK AT-LARGE DIRECTOR 1.00 X 0 0 0 DAN GALLEGOS AT-LARGE DIRECTOR 1.00 X 0 0 0 DUSTIN GODSEY AT-LARGE DIRECTOR 1.00 X 0 0 0 DARREN GOLDSTEIN AT-LARGE DIRECTOR 1.00 X 0 0 0 C GREER JORDAN AT-LARGE DIRECTOR 1.00 X 0 0 0 JULIET KERSTEN AT-LARGE DIRECTOR 1.00 X 0 0 0 DANIEL MCCONEGHY AT-LARGE DIRECTOR 1.00 X 0 0 0 GEORGE MEYER AT-LARGE DIRECTOR 1.00 X 0 0 0 REBECCA MITICH AT-LARGE DIRECTOR 1.00 X 0 0 0 DR JAYA PHOOKAN AT-LARGE DIRECTOR 1.00 X 0 0 0 ANOOP PRAKASH AT-LARGE DIRECTOR 1.00 X 0 0 0 AMY SCHUBERT AT-LARGE DIRECTOR 1.00 X 0 0 0 RAY SNISKY AT-LARGE DIRECTOR 1.00 X 0 0 0 DEBORAH SPANIC AT-LARGE DIRECTOR 1.00 X 0 0 0 TIM STEWART AT-LARGE DIRECTOR 1.00 X 0 0 0 NATACHA VELEZ AT-LARGE DIRECTOR 1.00 X 0 0 0 GARY WITT AT-LARGE DIRECTOR 1.00 X 0 0 0 PATRICK RATH PRESIDENT & CEO (UNTIL 03/24) 50.00 X 47159 0 14758 BRUCE OSGOOD CHIEF ADMINISTRATIVE OFFIC 50.00 X 157622 0 11341 CHRISTINE HOJNACKI CHIEF DEVELOPMENT OFFICER 50.00 X 135620 0 7201 ANNEMARIE SCOBEY POLACHECK PRESIDENT & CEO (START 09/24) 50.00 X 73525 0 425 SUE CONNOR DIRECTOR OF FINANCE 40.00 X 122034 0 3123 JANE REARDON DIRECTOR OF FINANCE 40.00 X 117011 0 2596 652971 0 39444 4 0 1 0 0 397078 7556296 7953374 290550 290550 194431 397078 193575 856 856 GREATER MILWAUKEE FOUN 900099 5958 5958 5958 8250738 5958 0 291406 6182984 6182984 428882 138486 157057 133339 1043272 342053 382074 319145 23188 2322 8492 12374 88379 28538 32364 27477 109170 35251 39978 33941 47993 47993 18963 18963 126059 87026 39033 97292 77834 19458 32905 9098 11999 11808 133112 37692 28864 66556 108374 29097 40151 39126 12936 7804 2990 2142 13548 6774 6774 18779 18779 28048 7531 10391 10126 BANK AND CREDIT CARD FE 89756 44878 44878 EVENTS AND DONOR BENEFI 29766 20840 6 8920 MISCELLANEOUS 3662 1831 1831 FEES AND PERMITS 105 105 8637173 7015161 797091 824921 726868 1213110 2132953 1923909 3387908 1655410 29968 29305 254348 108991 92032 145357 5229999 5628824 1054250 1122324 12653978 11718239 153360 85347 1110472 119000 120169 477476 1384001 681823 X 9929471 10502894 1340506 533522 11269977 11036416 12653978 11718239 -386435 152874 0 X 0 1 X 1 0 X 8976753 9356718 10167694 7480176 7953374 43934715 8976753 9356718 10167694 7480176 7953374 43934715 9347342 34587373 48934 108134 234151 279478 290550 961247 7576 856 8432 4315 4518 4839 5958 19630 44924024 722854 0.76990 0.79570 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GREATER MILWAUKEE FOUNDATION - 2021 AMOUNT: $ 4,315. 2022 AMOUNT: $ 4,518. 2023 AMOUNT: $ 4,839. 2024 AMOUNT: $ 5,958. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 3658604 -533832 340534 18963 3446343 4155647 -822376 600224 250000 24891 3658604 3139833 947931 336646 250000 18763 4155647 4032116 661234 -840233 692000 21284 3139833 3318257 1001214 267000 20355 4032116 1.00000 1 0 254348 108991 145357 145357 ADVANCE PAYMENTS TO MEMBER GROUPS 644849 ROU OPERATING LEASE 477475 1122324 OPERATING LEASE 477476 477476 8732404 152874 347755 500629 8231775 18963 18963 8250738 8965965 347755 347755 8618210 18963 18963 8637173 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. X X X X X X 1 BENNET DIRECT PO BOX 0015 MILWAUKEE WI 532010015 TELEFUNDING 0 153095 95986 57109 153095 95986 57109 WI RIDE 395844 246617 149227 54183 7855 87189 VISIONAIRES 101570 70319 31251 13483 16912 1 94095 80142 13953 13953 591509 397078 194431 54183 21338 118054 193575 856 SCHEDULE G, PART I, LINE 2B, COLUMN (V) 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. 1 BEL CANTO CHORUS 9575 BRENWOOD PARK DR 320174 FRANKLIN WI 53132 396078185 501(C)(3) 48725 0 FINANCIAL SUPPORT OF OPERATIONS BLACK ARTS MILWAUKEE 929 N WATER ST MILWAUKEE WI 53202 471888920 501(C)(3) 160007 0 FINANCIAL SUPPORT OF OPERATIONS DANCEWORKS 1661 N WATER ST MILWAUKEE WI 53202 391734431 501(C)(3) 139215 0 FINANCIAL SUPPORT OF OPERATIONS FIRST STAGE MILWAUKEE 325 W WALNUT ST MILWAUKEE WI 53212 391634828 501(C)(3) 521748 0 FINANCIAL SUPPORT OF OPERATIONS FLORENTINE OPERA 205 W HIGHLAND AVE 201 MILWAUKEE WI 53203 391098132 501(C)(3) 515539 0 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE BALLET 128 N JACKSON ST MILWAUKEE WI 53202 391134735 501(C)(3) 784623 0 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE CHAMBER THEATRE 158 N BROADWAY MILWAUKEE WI 53202 391323345 501(C)(3) 95902 0 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE REPRETORY THEATER 108 E WELLS ST MILWAUKEE WI 53202 390946025 501(C)(3) 1403860 0 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE SYMPHONY ORCHESTRA 212 W WISCONSIN AVE MILWAUKEE WI 53203 396023436 501(C)(3) 1802904 0 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE YOUTH SYMPHONY ORCHESTRA 325 W WALNUT ST MILWAUKEE WI 53212 390973594 501(C)(3) 383277 0 FINANCIAL SUPPORT OF OPERATIONS NEXT ACT THEATRE 255 S WATER STREET MILWAUKEE WI 53204 391553360 501(C)(3) 114078 0 FINANCIAL SUPPORT OF OPERATIONS PRESENT MUSIC 1120 N MARKET STREET MILWAUKEE WI 53202 391438119 501(C)(3) 155237 0 FINANCIAL SUPPORT OF OPERATIONS RENAISSANCE THEATERWORKS 255 S WATER STREET MILWAUKEE WI 53204 391783607 501(C)(3) 136279 0 FINANCIAL SUPPORT OF OPERATIONS SKYLIGHT MUSIC THEATRE 158 N BROADWAY MILWAUKEE WI 53202 390975374 501(C)(3) 422606 0 FINANCIAL SUPPORT OF OPERATIONS KID'S FROM WISCONSIN 640 S 84TH MILWAUKEE WI 53214 391425288 501(C)(3) 6000 0 SEASONAL PROGRAM FUNDS LATINO ARTS 1028 S 9TH ST MILWAUKEE WI 53204 391548491 501(C)(3) 11500 0 SEASONAL PROGRAM FUNDS WISCONSIN CONSERVATORY OF MUSIC 1584 N PROSPECT AVE MILWAUKEE WI 53202 390915050 501(C)(3) 11500 0 SEASONAL PROGRAM FUNDS 21 PART I, LINE 2: 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. X 1 1 X X X 1 0 0 0 0 0 0 1 0 BRUCE OSGOOD CHIEF ADMINISTRATIVE OFFIC 157622 0 0 0 0 0 4124 0 7217 0 168963 0 0 0 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. 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.