2022-11-10T09:19:09-06:00 2021-12-31 390758449 WIPFLI LLP PO BOX 12237 GREEN BAY WI 543072237 990 2021-01-01 391085180 JOHN MICHAEL KOHLER ARTS CENTER INC JOHN 9204586144 608 NEW YORK AVENUE SHEBOYGAN WI 53081 RICHARD BALGE BOARD TREASURER 9204586144 2022-11-07 1 RICHARD BALGE 999009999 TERRI REXRODE CPA MST P00096513 9206620016 2022-11-01 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z MARK SAMUEL GAPPMAYER 608 NEW YORK AVENUE SHEBOYGAN WI 53081 28910399 0 X WWW.JMKAC.ORG X 1959 WI TO GENERATE A CREATIVE EXCHANGE BETWEEN ARTISTS AND THE PUBLIC. 19 19 144 500 22713 8425 5838838 6175680 157962 95347 1186369 6521053 350152 214068 7533321 13006148 0 1130 0 0 5576343 5852905 0 0 588783 3361708 4184370 8938051 10038405 -1404730 2967743 91886755 95095129 3640012 3698200 88246743 91396929 X OUR MISSION IS TO GENERATE A CREATIVE EXCHANGE BETWEEN ARTISTS AND THE PUBLIC. 0 0 3733806 0 671 VISUAL ARTS: THE JOHN MICHAEL KOHLER ARTS CENTER STAFF ANNUALLY ORIGINATES 12-22 CURATED EXHIBITIONS THAT ARE PART OF AN ANNUAL, BROAD THEME EXPLORING RELEVANT ISSUES IN CONTEMPORARY ART, EMPHASIZING INSTALLATION WORKS, NEW GENRES, CRAFT-RELATED FORMS, COMMUNALLY TRANSMITTED TRADITIONS, AND THE WORK OF SELF-TAUGHT ARTISTS. THE ARTS CENTER IS WORLD-RENOWNED FOR ITS COLLECTION OF OVER 25,000 WORKS WITHIN THE GENRE KNOWN AS ARTIST-BUILT ENVIRONMENTS. THESE EXCEPTIONAL AND MULTIFACETED WORKS OF ART RESULT FROM INDIVIDUALS WHO SIGNIFICANTLY TRANSFORM THEIR SURROUNDINGS OVER TIME WITH READILY AVAILABLE MATERIALS. THE ARTS CENTER IS A LEADER IN PRESERVATION AND PRESENTATION OF SUCH ENVIRONMENTS, WHETHER THE WORK IS IN SITU OR MAINTAINED WITH IN INSTITUTIONAL COLLECTIONS. THE ART PRESERVE: IN JUNE OF 2021, JMKAC OPENED THE ART PRESERVE. THIS FACILITY IS AN EXPERIMENTAL SPACE DESIGNED TO HOUSE THE COLLECTION OF 35 ARTIST-BUILT ENVIRONMENTS AND OFFERS THE PUBLIC CURATED OPEN-STORAGE, EDUCATION SPACES, AND A CONSERVATION LAB. THE 56,000 SQ. FT. BUILDING WAS DESIGNED BY TRES BIRDS OF DENVER, CO, AND IS SET ON 38 ACRES OF PRAIRIE LAND AT THE WESTERN EDGE OF SHEBOYGAN, WI. MORE THAN A BUILDING, THE ART PRESERVE IS A PLATFORM FOR ONGOING EXPLORATIONS AND INVESTIGATIONS INTO THESE ARTIST-BUILT ENVIRONMENTS, THEIR MAKERS, AND THE ARTS CENTER'S ROLE AS INSTITUTIONAL STEWARD.THE THEME FOR 2021 AT THE NEW YORK AVENUE LOCATION WAS "RETURN TO THE REAL," IN PART IN RESPONSE TO INCREASED OPPORTUNITIES TO CONGREGATE TOGETHER AGAIN AFTER THE PANDEMIC SHUTDOWN WAS LIFTING. THE EXHIBITION SERIES OF THE SAME NAME ADDRESSED THE QUESTION: "AS OUR LIVED EXPERIENCE IS INCREASINGLY MEDIATED BY OUR SCREENS, HOW CAN ART REMIND US OF THE RICH REWARDS OF THE REAL?" THE THREE EXHIBITIONS IN THE SERIES WERE:HIGH TOUCH: THE TITLE OF THE SHOW BEING A COUNTER-BALANCE TO THE TERM "HIGH TECH," THIS WAS THE ANCHORING EXHIBITION OF THE SERIES, BRINGING TOGETHER SIX ARTISTS WHO CREATE WORKS THAT ELICIT EMOTIONAL AND PHYSICAL EXPERIENCES AND STIMULATE OUR TACTILE IMAGINATION.ANTHONY OLUBUNMI AKINBOLA: MAGIC CITY: IN AN INSTALLATION CONCEIVED AS A MODERN-DAY SANCTUARY, AKINBOLA EXPLORED THE COMMODIFICATION OF BLACK CULTURE AND THE RELATIONSHIP BETWEEN AFRICA AND BLACK AMERICA THROUGH THE LENSES OF FETISHISM AND GLOBALISM.THE SHALLOW ACT OF SEEING: PUSHING AGAINST THE QUALITIES THAT DEFINE WOOD AS A MEDIUM, ARTISTS DAN GUNN, BAYNE PETERSON, AND RACHEL BEACH DEFIED THE PHYSICAL RIGIDITY OF WOOD AND CONFOUND EXPECTATIONS OF ITS USE.IN ADDITION, WITH THE PASSING OF RUTH DEYOUNG KOHLER AT THE END OF 2020, THE ARTS CENTER PRESENTED DETOURS AND SIDE ROADS, AN EXHIBITION HONORING THE LIFE AND LEGACY OF JMKAC'S DIRECTOR FOR 44 YEARS, PROVIDING AN OPPORTUNITY TO EXPERIENCE HER DYNAMIC AND VISIONARY WORLD BY PRESENTING ART, FURNITURE, BOOKS, AND OBJECTS FROM HER KOHLER RESIDENCE.THE RETURN TO THE REAL MUSIC SERIES WAS PRESENTED, OFFERING FREE LIVE MUSIC ON 7 OCCASIONS AT 4 LOCATIONS THROUGHOUT SHEBOYGAN. A TOTAL OF 3,400 PEOPLE ENJOYED THE CONCERTS THROUGHOUT THE SUMMER.YOUTH ART MONTH: THE 35TH ANNUAL YOUTH ART MONTH FOCUSED ON ART AS ACTIVISM AND SHED LIGHT ON WHAT MATTERS MOST TO LOCAL K-12 YOUTH.PRESCHOOL PERSPECTIVES: THIRTY-ONE FOUR-YEAR-OLD CHILDREN BRAVELY EMBARKED ON A BIG ADVENTURE IN THE FALL OF 2021. MANY WERE EMERGING FROM THEIR HOMES, A PLACE OF SAFETY FROM THE PANDEMIC. REGULAR VISITS TO THE RETURN TO THE REAL EXHIBITIONS AT THE ARTS CENTER PROMPTED OBSERVING AND DISCUSSING, MAKING CONNECTIONS, AND CREATING. IN ADDITION, THE OPENING OF THE ART PRESERVE OFFERED OPPORTUNITIES FOR CLASSES TO BE HELD AT THE NEW BUILDING. COMMUNITIES IN CONVERSATION: CULTURAL ASSET MAPPING IN SHEBOYGAN: IN COLLABORATION WITH GREEN BICYCLE CO. AND THE CITY OF SHEBOYGAN, THE ARTS CENTER EMBARKED ON A PROCESS OF CULTURAL ASSET MAPPING IN 2020, A METHOD OF IDENTIFYING THE RESOURCES IN AN AREA THAT MAKE IT UNIQUE. THE EXHIBITION IN 2021 SHOWED THE RESULTS OF WHAT WAS LEARNED THROUGH THE PROJECT, INCLUDING THE PEOPLE, PLACES, AND ORGANIZATIONS THAT MAKE VALUABLE CONTRIBUTIONS TO THE COMMUNITY. THIS INFORMATION HELPS TO INFORM EFFORTS TO BE UNDERTAKEN BY JMKAC MOVING FORWARD. 1384714 1130 94676 EDUCATION: EDUCATION EFFORTS DEEPEN THE IMPACT OF EXHIBITION AND PERFORMING ARTS PROGRAMS. THE ARTS CENTER OFFERS CLASSES AND WORKSHOPS FOR PEOPLE OF ALL AGES; DOCENT-LED K-12 SCHOOL TOURS WITH ACCOMPANYING WORKSHOPS; HAS A LICENSED ARTS-BASED PRESCHOOL ONSITE; AND AN INTERACTIVE, HANDS-ON LEARNING SPACE FOR PEOPLE OF ALL AGES CALLED "THE SOCIAL STUDIO." OTHER KEY PROGRAMS ARE SPARK!, A PROGRAM FOR PEOPLE WITH MEMORY LOSS AND THEIR CARETAKERS; ART LINKS SHEBOYGAN, A CREATIVE AGING PROGRAM DESIGNED FOR ACTIVE SENIORS; ARTIST RESIDENCIES FOR BOTH EXHIBITING AND REGIONAL ARTISTS TO WORK DIRECTLY WITH THE PUBLIC, AND TEACHER RECHARGE, A FULL-DAY PROFESSIONAL DEVELOPMENT PROGRAM FOR EDUCATORS OF ALL GRADE LEVELS AND SUBJECTS. IN 2021, THE ARTS CENTER PROVIDED 5,500 SCHOOL TOUR KITS TO SCHOOL CHILDREN THROUGHOUT SHEBOYGAN AREA SCHOOL DISTRICT BETWEEN JANUARY AND JUNE AND RESUMED TOURS IN THE FALL, PROVIDING PARTICIPATORY FIELD TRIPS FOR 880 SCHOOL CHILDREN BETWEEN OCTOBER AND DECEMBER. 604072 0 0 SPECIAL EVENTS (2021): THROUGHOUT THE YEAR, THE ARTS CENTER HOSTS SPECIAL EVENTS AND PROGRAMS. IN 2021, THE FOLLOWING EVENTS WERE HELD: FEBRUARY 27: ONLINE GALA - DUE TO SAFETY CONCERNS RELATED TO COVID-19, THE LONG-STANDING GALA EVENT PIVOTED TO A VIRTUAL FORMAT FOR THE FIRST TIME IN THE ART CENTER'S HISTORY. APPROXIMATELY 250 PEOPLE ATTENDED FOR THE ONLINE PROGRAM, WHICH INCLUDED A RAFFLE, SILENT AUCTION, LIVE AUCTION, AND FUNDRAISER. JUNE 26-27: PUBLIC OPENING OF THE ART PRESERVE WITH OVERALL ATTENDANCE OF 641 VISITORS.JULY 17-18: 51ST MIDSUMMER FESTIVAL OF THE ARTS WAS HELD WITH SPECIAL RECOGNITION OF LONGTIME ARTS CENTER DIRECTOR RUTH DEYOUNG KOHLER II (1941-2020), WHO FOUNDED THIS ANNUAL EVENT MORE THAN 50 YEARS AGO. THE WEEKEND FEATURED 65 JURIED ARTISTS SELLING AN ARRAY OF MEDIUMS, FREE HANDS-ON ART-MAKING WORKSHOPS, CONCERTS, AND MORE. ATTENDANCE FOR THE WEEKEND WAS AROUND 6500 PEOPLE.AUGUST 1: CHAIR CITY CELEBRATION AT THE JAMES TELLEN WOODLAND SCULPTURE GARDEN INCLUDED LIVE MUSIC AND HANDS-ON ART MAKING. ATTENDANCE FOR THIS SUNDAY AFTERNOON WAS ABOUT 250 PEOPLE.AUGUST 15: COMMUNITY EVENT AT THE ART PRESERVE FEATURING FOOD TRUCKS, LIVE MUSIC, AND WORKSHOPS. APPROXIMATELY 500 PEOPLE ATTENDED THIS EVENT.NOVEMBER 6: EXHIBITIONS HOSTED COCKTAILS AND CONVERSATION, A RETURN TO THE REAL CELEBRATION OF THEME AND EXHIBITIONS FEATURING FIVE EXHIBITIONS THAT EMPHASIZED THE PLEASURE OF EXPERIENCE ART IN PERSON. 80 PEOPLE ATTENDED THIS EVENING EVENT.DECEMBER 5: HOLIDAY CONTINENTAL IS AN ANNUAL EVENT TO CELEBRATE OUR MEMBERS AND ENJOY A FREE BREAKFAST, ART-MAKING WORKSHOPS, AND FAMILY-FRIENDLY ACTIVITIES. IN 2021, ROUGHLY 535 MEMBERS JOINED US FOR A SLIGHTLY SCALED DOWN VERSION OF THE ANNUAL EVENT, WHICH FEATURED ACTIVITY AND FOOD STATIONS THROUGHOUT THE BUILDING AND HOLIDAY-THEMED TAKE-HOME KITS. 1248026 0 135430 ARTS/INDUSTRY: THE ARTS CENTER HOSTS NUMEROUS ARTIST RESIDENCIES INCLUDING A SPECIAL PARTNERSHIP WITH KOHLER COMPANY THAT BEGAN IN 1974 CALLED ARTS/INDUSTRY. THIS HIGHLY COMPETITIVE PROGRAM GIVES ARTISTS THE OPPORTUNITY TO WORK IN THE INDUSTRIAL FOUNDRY AND POTTERY AND TO USE THE TOOLS AND PROCESSES TO CREATE NEW WORK. UNLIKE A NORMAL YEAR, WHICH WOULD SEE 12-16 ARTISTS COME FROM ALL OVER THE WORLD TO PARTICIPATE, IN 2021, THE ARTS CENTER HOSTED EIGHT ARTISTS IN THE FACTORY. 772292 0 0 PERFORMING ARTS: PERFORMING ARTS OFFERS A WIDE ARRAY OF PROGRAMMING FOR ALL AGES. IN NORMAL YEARS, THE ARTS CENTER HOSTS WORLD-CLASS MUSIC, DANCE, FILM, AND THEATER OFFERINGS. IN 2021, THE LEVITT AMP SHEBOYGAN MUSIC SERIES WAS REPLACED BY THE RETURN TO THE REAL MUSIC SERIES. THIS PROGRAM KICKED OFF DURING THE MIDSUMMER FESTIVAL OF THE ARTS AND CONTINUED THROUGH SEPTEMBER 30. THESE FAMILY FRIENDLY EVENTS WERE PART OF RETURN TO THE REAL, A YEARLONG THEME AT THE JOHN MICHAEL KOHLER ARTS CENTER EXPLORING THE RICH REWARDS OF EXPERIENCING "REAL," IN-PERSON CONNECTIONS WITH THE ARTS AND EACH OTHER. RETURN TO THE REAL INCLUDES EXHIBITIONS, PERFORMANCES, CLASSES, ARTIST RESIDENCIES, AND WORKSHOPS. THE EVENTS TOOK PLACE ON THE CITY GREEN, TELLEN WOODLAND SCULPTURE GARDEN, ART PRESERVE, AND THE LIBRARY SCULPTURE GARDEN AND FEATURED OVER 11 LOCAL AND REGIONAL BANDS. OVER THE COURSE OF THE SUMMER, OVER 10,000 PEOPLE EXPERIENCED THE CONCERTS AND EVENTS IN-PERSON. SEVERAL PROGRAMS REMAINED VIRTUAL INCLUDING INDIE LENS POP UP (DOCUMENTARY FILM SERIES BY PBS), THE SENIOR HONOR RECITAL, MOVEMENT AND DANCE OFFERINGS, AND SEVERAL RESIDENCIES INCLUDING NICOLE CANUSO DANCE COMPANY WHOSE 2-WEEK RESIDENCY, BEING WITH: HOME WAS ADAPTED TO BE FULLY ONLINE AND ENGAGED WITH OVER 50 COMMUNITY PARTICIPANTS.THE HINTERLANDS' 3-PART RESIDENCY WAS INTENDED TO BE A HYBRID OF IN PERSON AND REMOTE. THE FINAL PERFORMANCE MOVED TO AN ONLINE EXPERIENCE ACCOMPANIED BY A TAKE-HOME KIT DUE TO RISING COVID NUMBERS. 351618 0 0 CONNECTING COMMUNITIES PROJECTS BRING RENOWNED ARTISTS TO THE ARTS CENTER TO COLLABORATE WITH AREA RESIDENTS IN THE CREATION OF NEW WORKS OF ART. IN 2021, THE ARTS CENTER WAS ABLE TO OFFER AN ONLINE RESIDENCY, BEING/WITH: HOME, WITH NICHOLE CANUSO DANCE COMPANY. OVER THE TWO-WEEK RESIDENCY, 40 PEOPLE PARTICIPATED IN DUETS AND 44 PEOPLE DID GROUP WORKSHOPS, BOTH COMPLETELY OVER ZOOM. WE WERE ALSO ABLE TO RECONNECT WITH CONTRA-TIEMPO ACTIVIST DANCE THEATER DURING THE SUMMER OF 2021 IN PERSON FOR THE CREATION OF THE DANCE FILM, WHAT IF A CITY. . . MANY DIFFERENT FACETS OF THE SHEBOYGAN COMMUNITY WERE INVOLVED THROUGHOUT THE THREE-WEEK RESIDENCY INCLUDING, 30 PEOPLE IN THE COMMUNITY CAST, 20 ADDITIONAL COMMUNITY LEADERS THAT WERE FEATURED IN THE FILM, AND 7 WHO ATTENDED A SALSA SUELTA CLASS. 300 PEOPLE WERE AT THE PREMIERE OF THE FILM, 9 WATCHED THE LIVESTREAM, AND THE RECORDED VERSION HAS BEEN SEEN 468 TIMES. 2371936 0 135430 8094528 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 118 0 144 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL WI X JAMES VAN ALSTINE 9204586144 608 NEW YORK AVENUE SHEBOYGAN WI 53081 ANTHONY RAMMER BOARD PRESIDENT 1.00 X X 0 0 0 LAURA KOHLER BOARD SECRETARY 1.00 1.20 X X 0 0 0 RICHARD BALGE BOARD TREASURER 1.00 X X 0 0 0 MIKE BEECK DIRECTOR 1.00 X 0 0 0 JASON BEMIS DIRECTOR 1.00 X 0 0 0 LEX CADE-WHITE DIRECTOR 1.00 X 0 0 0 JEFF CHENEY DIRECTOR 1.00 X 0 0 0 BARBARA GRUBER DIRECTOR 1.00 X 0 0 0 LISA HARTMAN DIRECTOR 1.00 X 0 0 0 SARA LARSON DIRECTOR 1.00 X 0 0 0 CHRISTINE LINDEMANN DIRECTOR 1.00 X 0 0 0 EDWARD MCKELVEY DIRECTOR 1.00 0.10 X 0 0 0 KC NEMSCHOFF DIRECTOR 1.00 5.00 X 0 0 0 MARGARET CHESEBRO NEWHARD DIRECTOR 1.00 X 0 0 0 RICHARD PAULS DIRECTOR 1.00 X 0 0 0 MAEVE QUINN DIRECTOR 1.00 X 0 0 0 SARAH TRAAS DIRECTOR 1.00 X 0 0 0 STEVE WESTPHAL DIRECTOR 1.00 X 0 0 0 STEVE WOODS DIRECTOR 1.00 1.00 X 0 0 0 MARK SAMUEL GAPPMAYER CENTER DIRECTOR 40.00 X 238759 0 21494 AMY HORST ASSOCIATE DIRECTOR 40.00 X 184223 0 21488 HEATHER SCHUBERT DEPUTY DIRECTOR OF DEV 40.00 X 121771 0 23379 544753 0 66361 3 0 1 0 QUASIUS CONSTRUCTION PO BOX 727 SHEBOYGAN WI 53082 CONSTRUCTION SERVICES 142252 1 367900 79075 4121278 432090 1175337 50299 6175680 EDUCATION REVENUE 611600 94676 94676 VISUAL ARTS REVENUE 711190 671 671 95347 921837 921837 84226 200 0 0 84226 200 84426 200 84226 21218412 15619196 5599216 5599216 5599216 9110 79075 109347 -100237 -100237 308442 175708 132734 135430 -2696 ART CAFE REVENUE 722513 71936 71936 CATERING AND LIQUOR SALES 722320 25209 25209 97145 13006148 230777 22713 6576978 1020 1020 110 110 260253 195190 39038 26025 4342645 3350222 650347 342076 36757 28256 5544 2957 890574 685017 134339 71218 322676 248052 48668 25956 1308 308 1000 43188 43188 77209 77209 756703 576543 126470 53690 217476 202660 3726 11090 857540 759523 71464 26553 353169 343062 9394 713 159569 121921 30467 7181 30083 30083 1116377 1086111 28024 2242 155455 151239 3904 312 REPAIRS & MAINTENANCE 156442 151759 4336 347 LICENSES AND FEES 103131 69654 31752 1725 EQUIP. RENT & MAINT. 93385 69037 13424 10924 STAFF RECRUITMENT 31209 31209 32126 24761 1591 5774 10038405 8094528 1355094 588783 1479754 769323 55655 57788 1287976 906488 417909 356485 92042 113178 94182 116090 52651296 12236605 41036430 40414691 45384371 50290247 2032774 2070839 5662 0 91886755 95095129 559205 646255 72441 51945 3008366 3000000 3640012 3698200 X 10008629 40677420 78238114 50719509 88246743 91396929 91886755 95095129 2967743 182443 0 X 0 1 X 1 0 X 8165765 8237087 7890405 5838838 6175680 36307775 8165765 8237087 7890405 5838838 6175680 36307775 21154058 15153717 1551320 1603856 1280183 904734 1006063 6346156 26936 55994 55923 10933 26869 176655 42830586 3676499 0.35380 0.36420 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 0 37101632 5665684 1497000 41270316 32447340 500000 5372622 1218330 37101632 26932234 543500 6163269 1191663 32447340 31289006 6230 -3144114 1218888 26932234 26206404 4165 5763249 684812 31289006 0.00000 0.38775 0.61225 0 0 1792467 1792467 47197029 9302550 37894479 139588 113738 25850 3522212 2820317 701895 40414691 RELATED PARTY NOTE PAYABLE 3000000 3000000 X PART III, LINE 1A: TO PREVENT DAMAGE TO OR DESTRUCTION OF IMPORTANT OEUVRES, THE ARTS CENTER HAS BUILT A COLLECTION OF OBJECTS AND SITE WORKS THROUGH DONATIONS AND GRANTS. THE OBJECTS ARE REGULARLY EXHIBITED. IN ADDITION, THE ARTS CENTER HAS A COLLECTION OF ARTWORK PRODUCED BY ARTISTS IN ITS ARTS/INDUSTRY PROGRAM. THE ART CENTER EMPLOYS A CURATOR TO ENSURE THE PROTECTION AND PRESERVATION OF THE ARTS CENTER'S COLLECTIONS. THE ARTS CENTER DOES NOT CAPITALIZE ITS COLLECTIONS ITEMS ACQUIRED EITHER THROUGH PURCHASE OR DONATION. CONTRIBUTIONS OF COLLECTIONS ITEMS ARE NOT RECOGNIZED IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED ON THE CONSOLIDATED STATEMENTS OF ACTIVITIES BASED ON THE ABSENCE OR EXISTENCE AND NATURE OF DONOR-IMPOSED RESTRICTIONS. DURING 2021 AND 2020, THERE WERE NO DISPOSALS OF COLLECTIONS ITEMS. PART III, LINE 4: TO PREVENT DAMAGE TO OR DESTRUCTION OF IMPORTANT OEUVRES, THE ARTS CENTER HAS BUILT A COLLECTION OF OBJECTS AND SITE WORKS THROUGH DONATIONS AND GRANTS. THE OBJECTS ARE REGULARLY EXHIBITED. IN ADDITION, THE ARTS CENTER HAS A COLLECTION OF ARTWORK PRODUCED BY ARTISTS IN ITS ARTS/INDUSTRY PROGRAM. PART V, LINE 4: THE ARTS CENTER'S ENDOWMENT CONSISTS OF INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES BY DONORS. PART X, LINE 2: AS REQUIRED BY UNCERTAIN TAX POSITION GUIDANCE, THE ARTS CENTER RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION FOLLOWING AN AUDIT. FOR TAX POSITIONS MEETING THE MORE-LIKELY-THAN-NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. THE ARTS CENTER APPLIED THE UNCERTAIN POSITION GUIDANCE TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS REMAINED OPEN AND DETERMINED THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS. BENEFIT GALA 88185 79075 9110 49255 11906 48186 88185 79075 9110 49255 11906 48186 109347 -100237 X X 0 0 0 0 0 0 0 0 0 MARK SAMUEL GAPPMAYER CENTER DIRECTOR 238759 0 0 0 0 0 0 0 21494 0 260253 0 0 0 AMY HORST ASSOCIATE DIRECTOR 184223 0 0 0 0 0 0 0 21488 0 205711 0 0 0 X 1044 FAIR MARKET VALUE X AUCTION ITEMS 15 49255 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FULL FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. IN ADDITION, COPIES OF THE FORM 990 ARE DISTRIBUTED TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS MUST MAKE A DISCLOSURE OF ANY POSSIBLE CONFLICT OF INTEREST ANNUALLY, WHEN A CONFLICT IS CONTEMPLATED OR WHEN A CONFLICT MATERIALIZED. DISCLOSURE MAY BE MADE TO THE CENTER DIRECTOR OR BOARD PRESIDENT. ANY DIRECTOR HAVING A CONFLICT OF INTEREST ON ANY MATTER SHALL LEAVE THE ROOM DURING THE DISCUSSION AND VOTE ON THE MATTER, AND SHALL ABSTAIN FROM VOTING ON THE MATTER BUT MAY BE COUNTED IN DETERMINING THE QUORUM FOR THE VOTE ON THE MATTER. THE MINUTES OF THE MEETING INVOLVING ANY SUCH SITUATION SHALL REFLECT THAT A DISCLOSURE WAS MADE, THE ABSTENTION FROM VOTING, AND THE QUORUM SITUATION. FORM 990, PART VI, SECTION B, LINE 15 THE ARTS CENTER'S BOARD OF DIRECTORS REVIEWS THE CENTER DIRECTOR'S SALARY ANNUALLY AT THE ANNUAL MEETING AFTER REVIEW OF COMPARABLE SALARY MARKET DATA AND A PERFORMANCE DISCUSSION. IN ADDITION, THE SENIOR LEADERSHIP TEAM (DIRECTOR AND HIS FOUR REPORTS) AND THE HUMAN RESOURCE MANAGER REVIEW THE ENTIRE COMPENSATION SYSTEM WHICH IS DRIVEN BY EXTERNAL MARKET COMPARISONS AND AS APPROPRIATE, LOCAL MARKET BENCHMARKS FOR MORE FUNCTIONAL/ADMINISTRATIVE ROLES, AND FOR SIMILAR TYPE AND SIZE ORGANIZATIONS AND INTERNAL EQUITY. ALL STAFF ARE ASSESSED A FORMAL PERFORMANCE REVIEW USING A CONSISTENT PROCESS TO EVALUATE RESULTS AND CRITICAL BEHAVIOR COMPETENCIES, USING A STANDARD ONE OVER ONE PROCESS AS APPROPRIATE AND AVAILABLE. MERIT INCREASE POOLS ARE DETERMINED ANNUALLY AS A PERCENT OF BUDGET WITH THE BOARD'S APPROVAL. MERIT POOLS ARE DETERMINED BY INTERNAL FINANCIAL CONDITIONS AS WELL AS A REVIEW OF MARKET COMPARABLE DATA. RETENTION AND SALARY ADJUSTMENTS ARE DONE ON A CASE-BY-CASE BASIS AND DONE WHERE RETENTION OF KEY TALENT IS A PRIORITY OR IN THE CASE OF SWEEPING CHANGES IN MARKET CONDITIONS OR INDIVIDUAL OUTLIERS. WHEN DONE, AN EXTERNAL MARKET REVIEW AND INTERNAL EQUITY REVIEW ARE ALSO COMPLETED. ACTIONS OF THE BOARD ARE DOCUMENTED IN THE BOARD OF DIRECTOR MINUTES. 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. KOHLER TRUST FOR PRESERVATION 725X WOODLAKE ROAD KOHLER WI 53044 391579803 TO SUPPORT CONSERVATION & PRESERVATION EFFORTS WI 501(C)(3) LINE 12B, II N/A 0 KOHLER TRUST FOR THE ARTS AND EDUCATION 725X WOODLAKE ROAD KOHLER WI 53044 391274547 FINANCIAL SUPPORT FOR ARTS & EDUCATION ACTIVITIES WI 501(C)(3) LINE 12B, II N/A 0 FREDERIC CORNELL KOHLER CHARITABLE TRUST 411 EAST WISCONSIN AVENUE MILWAUKEE WI 53202 396705842 FINANCIAL SUPPORT TO SPECIFIED EDUCATION & ARTS ORGS. WI 501(C)(3) LINE 12A, I JOHN MICHAEL KOHLER ARTS CENTER INC 1 CREATION AND PRESERVATION PARTNERS INC 608 NEW YORK AVENUE SHEBOYGAN WI 53081 461273322 TO SUPPORT JOHN MICHAEL KOHLER ARTS CENTER, INC. WI 501(C)(3) LINE 12A, I JOHN MICHAEL KOHLER ARTS CENTER INC 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 1 0 1 0 0 CREATION AND PRESERVATION PARTNERS INC E 3000000 FMV CREATION AND PRESERVATION PARTNERS INC C 300000 FMV CREATION AND PRESERVATION PARTNERS INC O 59554 FMV FREDERIC CORNELL KOHLER CHARITABLE TRUST C 337278 FMV