2022-04-14T10:48:40-05:00 2021-08-31 410746749 CLIFTONLARSONALLEN LLP 8215 GREENWAY BOULEVARD SUITE 600 MIDDLETON WI 53562 990 2020-09-01 396100399 UNITED PERFORMING ARTS FUND INC UNIT 4142738723 301 W WISCONSIN AVE NO 600 MILWAUKEE WI 53203 PATRICK RATH PRESIDENT & CEO 4142738723 2022-04-13 1 PATRICK RATH 999009999 KIMBERLY ANDERSON P00188889 6086628600 2022-04-13 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z PATRICK RATH 301 W WISCONSIN AVE NO 600 MILWAUKEE WI 53203 9534175 0 X WWW.UPAF.ORG X 1966 WI INVESTMENT IN AND FINANCIAL SUPPORT OF THE PERFORMING ARTS IN SOUTHEASTERN WISCONSIN. 27 27 30 350 0 0 9379177 8983899 0 0 -210719 436201 31150 -44526 9199608 9375574 7334296 7165498 0 0 2009132 1893282 56496 51088 1175356 819001 704728 10218925 9814596 -1019317 -439022 13710824 14391026 1486119 2039199 12224705 12351827 THE MISSION OF THE UNITED PERFORMING ARTS FUND, INC. 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. 0 0 8162917 7165498 THE FUNDS THAT THE UNITED PERFORMING ARTS FUND DISBURSES TO ITS 40 MEMBER AND AFFILIATE ORGANIZATIONS ENABLES THEM TO TOUCH A MILLION PEOPLE INCLUDING OVER 400,000 CHILDREN ANNUALLY THROUGH EXCEPTIONAL PERFORMANCES, STIMULATING EDUCATION AND COMMUNITY OUTREACH PROGRAMS. 8162917 1 1 0 0 0 0 0 0 1 1 0 0 0 1 0 0 1 0 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 14 0 1 30 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X X SUSAN CONNOR 4142396290 301 W WISCONSIN AVE SUITE 600 MILWAUKEE WI 53203 ROB SANDERS AT-LARGE DIRECTOR 1.00 X 0 0 0 TIM MATTKE CHAIRMAN 1.00 X X 0 0 0 KEVIN ANDERSON AT-LARGE DIRECTOR 1.00 X 0 0 0 SCOTT BEIGHTOL AT-LARGE DIRECTOR 1.00 X 0 0 0 STEVE BOOTH AT-LARGE DIRECTOR 1.00 X 0 0 0 DAVID LUBAR AT-LARGE DIRECTOR 1.00 X 0 0 0 HEATHER DUNN AT-LARGE DIRECTOR 1.00 X 0 0 0 PAUL EBERLE AT-LARGE DIRECTOR 1.00 X 0 0 0 TAMI GARRISON AT-LARGE DIRECTOR 1.00 X 0 0 0 CHRIS GOLLER AT-LARGE DIRECTOR 1.00 X 0 0 0 STEPHEN JOHNSON SECRETARY 1.00 X X 0 0 0 DENNIS KLUMB AT-LARGE DIRECTOR 1.00 X 0 0 0 GREG MARCUS AT-LARGE DIRECTOR 1.00 X 0 0 0 TOM METCALFE AT-LARGE DIRECTOR 1.00 X 0 0 0 GEORGE MEYER AT-LARGE DIRECTOR 1.00 X 0 0 0 LYNN MINELLA AT-LARGE DIRECTOR 1.00 X 0 0 0 HEATHER RAMIREZ AT-LARGE DIRECTOR 1.00 X 0 0 0 JOE ROCK AT-LARGE DIRECTOR 1.00 X 0 0 0 JIM BORRIS AT-LARGE DIRECTOR 1.00 X 0 0 0 JULIA TAYLOR AT-LARGE DIRECTOR 1.00 X 0 0 0 JULIET KERSTEN AT-LARGE DIRECTOR 1.00 X 0 0 0 BRENT TISCHLER TREASURER 1.00 X X 0 0 0 STEPHANIE LYONS AT-LARGE DIRECTOR 1.00 X 0 0 0 LESLIE BARBI AT-LARGE DIRECTOR 1.00 X 0 0 0 KATHY HOOK AT-LARGE DIRECTOR 1.00 X 0 0 0 DEANNA TILLISCH PRESIDENT & CEO 50.00 X 197557 0 0 BRUCE OSGOOD CHIEF ADMINISTRATIVE OFFIC 50.00 X 133618 0 6420 CHRISTINE HOJNACKI CHIEF DEVELOPMENT OFFICER 50.00 X 134209 0 6410 CHRISTINE CULVER VP DEVELOPMENT & MEMBER RE 50.00 X 90850 0 0 556234 0 12830 3 0 1 0 0 432769 625546 7925584 167541 8983899 48934 48934 387267 0 387267 387267 387267 109478 432769 158601 -49123 -49123 GREATER MILWAUKEE FOUN 900099 4597 4597 4597 9375574 4597 0 387078 7165498 7165498 478215 173647 76792 227776 1110653 403295 178349 529009 67598 24546 10855 32197 126301 45862 20281 60158 110515 40130 17746 52639 45612 45612 51088 51088 20355 20355 77012 64050 12962 121292 98318 22974 44689 20788 7305 16596 131872 41311 24625 65936 95719 33502 19927 42290 6747 2612 2868 1267 8844 4422 4422 3168 3168 16721 5853 3481 7387 BANK AND CREDIT CARD FE 89628 44814 44814 MEMBER MARKETING PROJEC 32000 32000 MISCELLANEOUS 5694 3815 1879 EVENTS AND DONOR BENEFI 5311 3268 81 1962 64 64 9814596 8162917 476323 1175356 2831216 3722301 1507951 1349280 3438281 2402035 11920 18258 0 3168 5168290 6149149 749998 750003 13710824 14391026 246983 249284 1239136 1789915 1486119 2039199 X 10430505 11622089 1794200 729738 12224705 12351827 13710824 14391026 -439022 566144 0 X 0 1 X 1 0 X 9736884 9667802 10057699 9379177 8976753 47818315 9736884 9667802 10057699 9379177 8976753 47818315 8960824 38857491 35436 38347 41013 34889 48934 198619 48016934 1405247 0.80920 0.84260 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 3318257 1001214 267000 20355 4032116 2385459 639000 727750 422584 11368 3318257 2849369 257227 712225 8912 2385459 3236883 517336 891031 13819 2849369 3767636 446604 977357 3236883 1.00000 1 0 0 ADVANCE PAYMENTS TO MEMBER GROUPS 750003 750003 10367622 566144 446259 1012403 9355219 20355 20355 9375574 10240500 446259 446259 9794241 20355 20355 9814596 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 BLUEPRINT ADVANCEMENT 790 N MILWAUKEE ST STE 300 MILWAUKEE WI 53202 TELEFUNDING 0 284576 51088 233488 284576 51088 233488 WI RIDE 390333 328566 61767 3552 31614 2020 66193 GOLF OUTING 116002 104203 11799 375 20513 16950 17356 28 0 506335 432769 73566 375 24065 48564 19376 66221 158601 -85035 1 ABOVE THE CLOUDS 2432 N TEUTONIA AVE CONDO 2 SUITE 100 MILWAUKEE WI 53206 392033029 501 C (3) 10000 SEASONAL PROGRAM FUNDS BEL CANTO CHORUS 7245 S 76TH ST 120 FRANKLIN WI 53132 396078185 501 C (3) 46010 FINANCIAL SUPPORT OF OPERATIONS DANCEWORKS INC 1661 N WATER STREET MILWAUKEE WI 53202 391734312 501 C (3) 196861 FINANCIAL SUPPORT OF OPERATIONS FESTIVAL CITY SYMPHONY 3480 WEST BRADLEY ROAD MILWAUKEE WI 53209 391777883 501 C (3) 12325 SEASONAL PROGRAM FUNDS FIRST STAGE MILWAUKEE INC 325 N WALNUT STREET MILWAUKEE WI 53202 391634828 501 C (3) 930577 FINANCIAL SUPPORT OF OPERATIONS FLORENTINE OPERA COMPANY INC 930 E BURLEIGH ST MILWAUKEE WI 53212 391098132 501 C (3) 772925 FINANCIAL SUPPORT OF OPERATIONS KETTLE MORAINE SYMPHONY PO BOX 52 WEST BEND WI 53095 391603631 501 C (3) 8875 SEASONAL PROGRAM FUNDS LATINO ARTS 1028 S 9TH STREET MILWAUKEE WI 53204 391548491 501 C (3) 20500 SEASONAL PROGRAM FUNDS MILWAUKEE BALLET COMPANY INC 128 N JACKSON ST MILWAUKEE WI 53202 391134735 501 C (3) 1240972 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE CHAMBER THEATRE LTD 158 N BROADWAY MILWAUKEE WI 53202 391323345 501 C (3) 163623 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE CHILDREN'S CHOIR INC 427 E STEWART ST SUITE 100 MILWAUKEE WI 53207 391989384 501 C (3) 14484 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE OPERA THEATRE PO BOX 182 ELM GROVE WI 53122 392003992 501 C (3) 8860 SEASONAL PROGRAM FUNDS MILWAUKEE REPRETORY THEATER INC 108 E WELLS STREET MILWAUKEE WI 53202 390946025 501 C (3) 1761099 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE SYMPHONY ORCHESTRA INC 1101 N MARKET ST SUITE 100 MILWAUKEE WI 53202 396023436 501 C (3) 1877448 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE YOUTH SYMPHONY ORCHESTRA 325 W WALNUT STREET MILWAUKEE WI 53212 390973594 501 C (3) 378416 FINANCIAL SUPPORT OF OPERATIONS NEXT THEATRE INC 255 S WATER ST MILWAUKEE WI 53204 391553360 501 C (3) 146332 FINANCIAL SUPPORT OF OPERATIONS PRESENT MUSIC INC 158 N BROADWAY MILWAUKEE WI 53202 391438119 501 C (3) 137856 FINANCIAL SUPPORT OF OPERATIONS RACINE SYMPHONY ORCHESTRA PO BOX 1874 RACINE WI 53401 396076878 501 C (3) 16800 SEASONAL PROGRAM FUNDS RENAISSANCE THEATERWORKS INC 158 N BROADWAY MILWAUKEE WI 53202 391783607 501 C (3) 125047 FINANCIAL SUPPORT OF OPERATIONS SKYLIGHT MUSIC THEATER CORP 158 N BROADWAY MILWAUKEE WI 53202 390975374 501 C (3) 587570 FINANCIAL SUPPORT OF OPERATIONS WI CONSERVANCY OF MUSIC 1584 N PROSPECT AVENUE MILWAUKEE WI 53202 390915050 501 C (3) 11250 SEASONAL PROGRAM FUNDS WI PHILHARMONIC PO BOX 531 WAUKESHA WI 53187 396056460 501 C (3) 7300 SEASONAL PROGRAM FUNDS BLACK ARTS MILWAUKEE 929 N WATER STREET MILWAUKEE WI 53202 411889202 501 C (3) 69050 SEASONAL PROGRAM FUNDS PINK UMBRELLA 1660 N PROSPECT AVE UNIT 501 MILWAUKEE WI 53202 831924866 501 C (3) 7500 FINANCIAL SUPPORT OF OPERATIONS OPTIMIST THEATRE 2010 N 1ST STREET MILWAUKEE WI 53202 391769252 501 C (3) 8000 FINANCIAL SUPPORT OF OPERATIONS 25 PART I, LINE 2: THE ALLOCATION OF UNRESTRICTED OPERATING FUNDS TO UPAF MEMBER GROUPS IS BASED ON A FORMULA CONSISTING OF CORE FUNDS TO ENSURE STABILITY, AS WELL AS ADDITIONAL FUNDS BASED ON ASSESSMENT OF ORGANIZATIONAL PERFORMANCE. IN ADDITION, MEMBER GROUPS EARN FUNDS FOR THEIR PARTICIPATION IN, AND SUPPORT OF, THE ANNUAL UPAF CAMPAIGN. THROUGHOUT THIS RIGOROUS ALLOCATION REVIEW PROCESS, UPAF'S FUND DISTRIBUTION COMMITTEE EVALUATES MEMBER GROUPS' SUBMISSION RELATIVE TO THEIR AUDITED FINANCIAL STATEMENTS, MARKET PERFORMANCE, OVERALL MANAGEMENT AND EDUCATION/OUTREACH PROGRAMS. COMMITTEE MEMBERS ANALYZE, ASSESS AND SCORE MEMBER GROUP APPLICATIONS AND MEET WITH EACH MEMBER GROUP INDIVIDUALY AS WELL AS IN A PANEL REVIEW PROCESS. X 1 1 X X 0 0 0 0 0 0 0 1 0 DEANNA TILLISCH PRESIDENT & CEO 178996 0 18561 0 0 0 0 0 0 0 197557 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. 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. X 31 144301 FMV X MERCHANDISE AND TICKETS 69 23240 FMV 0 1 0 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 ANY NECESSARY ACTIONS THAT NEED TO BE TAKEN TO MAINTAIN COMPLIANCE WITH THE POLICY ARE IMPLEMENTED IMMEDIATELY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD CHAIR IS RESPONSIBLE FOR REVIEWING HISTORICAL CEO COMPENSATION AND DETERMINING ANY MERIT INCREASES. NON PROFIT COMPARABILITY DATA FROM AN OUTSIDE AGENCY (UPDATED EVERY OTHER YEAR) IS USED AS A GUIDELINE FOR COMPENSATION RANGES. THE BOARD CHAIR MUST COMMUNICATE IN WRITING TO THE FINANCE DIRECTOR ANY CHANGES THAT ARE TO BE MADE TO THE CEO'S COMPENSATION. THE CEO IS RESPONSIBLE FOR REVIEWING HISTORICAL KEY EMPLOYEE COMPENSATION, REVIEWING COMPARABILITY DATA AND DETERMINING MERIT INCREASES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.