UNITED PERFORMING ARTS FUND INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: UNITED PERFORMING ARTS FUND INC (EIN 39-6100399)
Tax period: 2023-09-01 to 2024-08-31
Filed: 2025-07-14
IRS object ID: 202531959349301098
Schema version: 2023v6.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule I
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-07-14T16:03:54-05:00	ReturnTs
Tax Period End	2024-08-31	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	2023-09-01	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	JIM BORRIS	PersonNm
Person Title	CHAIRMAN OF THE BOARD	PersonTitleTxt
Phone	4142738723	PhoneNum
Signature	2025-07-14	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	2025-07-14	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JIM BORRIS	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	$7,764,493	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	INVESTMENT IN AND FINANCIAL SUPPORT OF THE PERFORMING ARTS IN SOUTHEASTERN WISCONSIN.	ActivityOrMissionDesc
Voting Members Governing Body	30	VotingMembersGoverningBodyCnt
Voting Members Independent	30	VotingMembersIndependentCnt
Total Employee	29	TotalEmployeeCnt
Total Volunteers	405	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$10,167,694	PYContributionsGrantsAmt
CY Contributions Grants	$7,480,176	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$457,340	PYInvestmentIncomeAmt
CY Investment Income	$279,478	CYInvestmentIncomeAmt
PY Other Revenue	-$185,863	PYOtherRevenueAmt
CY Other Revenue	-$161,136	CYOtherRevenueAmt
PY Total Revenue	$10,439,171	PYTotalRevenueAmt
CY Total Revenue	$7,598,518	CYTotalRevenueAmt
PY Grants And Similar Paid	$6,917,059	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$6,093,976	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,959,385	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,894,131	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$1,117,061	CYTotalFundraisingExpenseAmt
PY Other Expenses	$840,846	PYOtherExpensesAmt
CY Other Expenses	$916,578	CYOtherExpensesAmt
PY Total Expenses	$9,717,290	PYTotalExpensesAmt
CY Total Expenses	$8,904,685	CYTotalExpensesAmt
PY Revenues Less Expenses	$721,881	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$1,306,167	CYRevenuesLessExpensesAmt
Total Assets BOY	$13,410,096	TotalAssetsBOYAmt
Total Assets EOY	$12,653,978	TotalAssetsEOYAmt
Total Liabilities BOY	$1,334,154	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,384,001	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$12,075,942	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$11,269,977	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	$6,920,109	ExpenseAmt
Grant	$6,093,976	GrantAmt
Desc	THE UNITED PERFORMING ARTS FUND SOLICITS OPERATING AND PROGRAMMATIC FUNDING FOR ITS 14 MEMBERS AND 41 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	$6,920,109	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	29	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	Yes (1)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (1)	QuidProQuoContriDisclInd
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	30	GoverningBodyVotingMembersCnt
Independent Voting Member	30	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 (34 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
SCOTT BEIGHTOL
CHAIRMAN	1.00	Yes (X)	Yes (X)	$0	$0	$0
TIM MATTKE
PAST CHAIRMAN	1.00	Yes (X)	Yes (X)	$0	$0	$0
BRENT TISCHLER
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
STEPHANIE LYONS
SECRETARY	1.00	Yes (X)	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
JIM BORRIS
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
CHRIS GOLLER
AT-LARGE DIRECTOR	1.00	Yes (X)		$0	$0	$0
C GREER JORDAN
AT-LARGE DIRECTOR	1.00	Yes (X)		$0	$0	$0
BILL GUC
AT-LARGE DIRECTOR	1.00	Yes (X)		$0	$0	$0
KATY HOOK
AT-LARGE DIRECTOR	1.00	Yes (X)		$0	$0	$0
JULIET KERSTEN
AT-LARGE DIRECTOR	1.00	Yes (X)		$0	$0	$0
DR PHYLLIS KING
AT-LARGE DIRECTOR	1.00	Yes (X)		$0	$0	$0
MELANIE MADDUX
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
HEATHER RAMIREZ
AT-LARGE DIRECTOR	1.00	Yes (X)		$0	$0	$0
JOE ROCK
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	50.00		Yes (X)	$205,113	$0	$22,268
BRUCE OSGOOD
CHIEF ADMINISTRATIVE OFFIC	50.00		Yes (X)	$143,952	$0	$36,900
CHRISTINE HOJNACKI
CHIEF DEVELOPMENT OFFICER	50.00		Yes (X)	$136,076	$0	$23,545
SUE CONNOR
DIRECTOR OF FINANCE	40.00			$104,100	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$589,241	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$82,713	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	$446,570	FundraisingAmt
All Other Contributions	$7,033,606	AllOtherContributionsAmt
Total Contributions	$7,480,176	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$279,478	TotalRevenueColumnAmt
Exclusion	$279,478	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$446,570	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$165,975	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$165,975	TotalRevenueColumnAmt
Exclusion	-$165,975	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	GREATER MILWAUKEE FOUN	Desc
Business	900099	BusinessCd
Total Revenue Column	$4,839	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,839	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$4,839	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,598,518	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,839	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$113,503	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$6,093,976	TotalAmt
Program Services	$6,093,976	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$521,221	TotalAmt
Program Services	$140,156	ProgramServicesAmt
Management And General	$142,711	ManagementAndGeneralAmt
Fundraising	$238,354	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,116,109	TotalAmt
Program Services	$475,024	ProgramServicesAmt
Management And General	$377,187	ManagementAndGeneralAmt
Fundraising	$263,898	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$50,315	TotalAmt
Program Services	$11,381	ProgramServicesAmt
Management And General	$13,776	ManagementAndGeneralAmt
Fundraising	$25,158	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$94,150	TotalAmt
Program Services	$25,317	ProgramServicesAmt
Management And General	$25,778	ManagementAndGeneralAmt
Fundraising	$43,055	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$112,336	TotalAmt
Program Services	$30,207	ProgramServicesAmt
Management And General	$30,758	ManagementAndGeneralAmt
Fundraising	$51,371	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$24,891	TotalAmt
Management And General	$24,891	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$216,602	TotalAmt
Management And General	$102,694	ManagementAndGeneralAmt
Fundraising	$113,908	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$139,067	TotalAmt
Program Services	$3,340	ProgramServicesAmt
Fundraising	$135,727	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$43,925	TotalAmt
Program Services	$14,891	ProgramServicesAmt
Management And General	$13,407	ManagementAndGeneralAmt
Fundraising	$15,627	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$185,325	TotalAmt
Program Services	$67,640	ProgramServicesAmt
Management And General	$28,006	ManagementAndGeneralAmt
Fundraising	$89,679	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$106,385	TotalAmt
Program Services	$35,225	ProgramServicesAmt
Management And General	$32,860	ManagementAndGeneralAmt
Fundraising	$38,300	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$24,278	TotalAmt
Program Services	$8,114	ProgramServicesAmt
Management And General	$12,178	ManagementAndGeneralAmt
Fundraising	$3,986	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$9,124	TotalAmt
Management And General	$4,562	ManagementAndGeneralAmt
Fundraising	$4,562	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$17,783	TotalAmt
Program Services	$5,888	ProgramServicesAmt
Management And General	$5,493	ManagementAndGeneralAmt
Fundraising	$6,402	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt	Program ServicesProgramServicesAmt
BANK AND CREDIT CARD FE	$100,884	$50,442	$50,442
EVENTS AND DONOR BENEFI	$45,542		$36,592	$8,950
MISCELLANEOUS	$2,642	$2,642
FEES AND PERMITS	$130	$130

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$8,904,685	TotalAmt
Program Services	$6,920,109	ProgramServicesAmt
Management And General	$867,515	ManagementAndGeneralAmt
Fundraising	$1,117,061	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$760,986	BOYAmt
EOY	$726,868	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,500,557	BOYAmt
EOY	$2,132,953	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$3,438,276	BOYAmt
EOY	$3,387,908	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$22,143	BOYAmt
EOY	$29,968	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$182,244	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$90,212	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$92,032	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$5,751,561	BOYAmt
EOY	$5,229,999	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$936,573	BOYAmt
EOY	$1,054,250	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$13,410,096	BOYAmt
EOY	$12,653,978	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$86,802	BOYAmt
EOY	$153,360	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$1,060,779	BOYAmt
EOY	$1,110,472	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$186,573	BOYAmt
EOY	$120,169	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,334,154	BOYAmt
EOY	$1,384,001	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	$9,922,888	BOYAmt
EOY	$9,929,471	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,153,054	BOYAmt
EOY	$1,340,506	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$12,075,942	BOYAmt
EOY	$11,269,977	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$13,410,096	BOYAmt
EOY	$12,653,978	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$1,306,167	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$500,202	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	$9,379,177	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,976,753	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$9,356,718	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$10,167,694	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,480,176	CurrentTaxYearAmt
Total	$45,360,518	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$9,379,177	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,976,753	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$9,356,718	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$10,167,694	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,480,176	CurrentTaxYearAmt
Total	$45,360,518	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$8,687,814	SubstantialContributorsTotAmt
Public Support Total170	$36,672,704	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$34,889	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$48,934	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$108,134	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$234,151	CurrentTaxYearMinus1YearAmt
Current Tax Year	$279,478	CurrentTaxYearAmt
Total	$705,586	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$7,576	CurrentTaxYearMinus1YearAmt
Total	$7,576	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$4,315	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,518	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,839	CurrentTaxYearAmt
Total	$13,672	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$46,087,352	TotalSupportAmt
Gross Receipts Rltd Activities	$861,237	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.79570	PublicSupportCY170Pct
Public Support PY170	0.80520	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

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	$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 Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

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 Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

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

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,385,459	BeginningYearBalanceAmt
Contributions	$639,000	ContributionsAmt
Investment Earnings Or Losses	$727,750	InvestmentEarningsOrLossesAmt
Other Expenditures	$422,584	OtherExpendituresAmt
Administrative Expenses	$11,368	AdministrativeExpensesAmt
End Year Balance	$3,318,257	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	$182,244	OtherCostOrOtherBasisAmt
Depreciation	$90,212	DepreciationAmt
Book Value	$92,032	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$92,032	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
ADVANCE PAYMENTS TO MEMBER GROUPS	$934,081
ROU OPERATING LEASE	$120,169

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$1,054,250	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	OPERATING LEASE	Desc
Amt	$120,169	Amt

Field	Value	IRS element (for citing)
Total Liability	$120,169	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$8,480,531	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$500,202	NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts	$406,702	DonatedServicesAndUseFcltsAmt
Revenue Not Reported	$906,904	RevenueNotReportedAmt
Revenue Subtotal	$7,573,627	RevenueSubtotalAmt
Investment Expenses Not Incld	$24,891	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$24,891	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$7,598,518	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$9,286,496	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$406,702	DonatedServicesUseFcltsAmt
Expenses Not Reported	$406,702	ExpensesNotReportedAmt
Expenses Subtotal	$8,879,794	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$24,891	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$24,891	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$8,904,685	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 (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	ActivityActivityTxt	Fundraiser Control Of FundsFundraiserControlOfFundsInd	Gross ReceiptsGrossReceiptsAmt	Retained By ContractorRetainedByContractorAmt	Net To OrganizationNetToOrganizationAmt
BENNET DIRECT
PO BOX 0015	MILWAUKEE	WI	532010015	TELEFUNDING	0	$139,586	$69,730	$69,856
ATLAS MKE CORPORATION
215 N WATER ST SUITE 500	MILWAUKEE	WI	53202	TELEFUNDING	0	$0	$14,250	-$14,250

Field	Value	IRS element (for citing)
Total Gross Receipts	$139,586	TotalGrossReceiptsAmt
Total Retained By Contractors	$83,980	TotalRetainedByContractorsAmt
Total Net To Organization	$55,606	TotalNetToOrganizationAmt
Licensed States	WI	LicensedStatesCd

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	RIDE	Event1Nm
Gross Receipts Event1	$446,570	GrossReceiptsEvent1Amt
Charitable Contri Event1	$446,570	CharitableContriEvent1Amt
Other Direct Expenses Event1	$165,975	OtherDirectExpensesEvent1Amt
Gross Receipts Total	$446,570	GrossReceiptsTotalAmt
Charitable Contributions Tot	$446,570	CharitableContributionsTotAmt
Oth Direct Expnss Total Events	$165,975	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$165,975	DirectExpenseSummaryEventsAmt
Net Income Summary	-$165,975	NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (30 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)	$60,147	$0	FINANCIAL SUPPORT OF OPERATIONS
BLACK ARTS MILWAUKEE
929 N WATER ST	MILWAUKEE	WI	53202	471888920	501(C)(3)	$166,667	$0	FINANCIAL SUPPORT OF OPERATIONS
DANCEWORKS
1661 N WATER ST	MILWAUKEE	WI	53202	391734431	501(C)(3)	$171,860	$0	FINANCIAL SUPPORT OF OPERATIONS
FIRST STAGE MILWAUKEE
325 W WALNUT ST	MILWAUKEE	WI	53212	391634828	501(C)(3)	$734,983	$0	FINANCIAL SUPPORT OF OPERATIONS
FLORENTINE OPERA
205 W HIGHLAND AVE 201	MILWAUKEE	WI	53203	391098132	501(C)(3)	$579,034	$0	FINANCIAL SUPPORT OF OPERATIONS
MILWAUKEE BALLET
128 N JACKSON ST	MILWAUKEE	WI	53202	391134735	501(C)(3)	$809,663	$0	FINANCIAL SUPPORT OF OPERATIONS
MILWAUKEE CHAMBER THEATRE
158 N BROADWAY	MILWAUKEE	WI	53202	391323345	501(C)(3)	$118,390	$0	FINANCIAL SUPPORT OF OPERATIONS
MILWAUKEE REPERTORY THEATER
108 E WELLS ST	MILWAUKEE	WI	53202	390946025	501(C)(3)	$1,602,071	$0	FINANCIAL SUPPORT OF OPERATIONS
MILWAUKEE SYMPHONY ORCHESTRA
212 W WISCONSIN AVE	MILWAUKEE	WI	53203	396023436	501(C)(3)	$1,360,334	$0	FINANCIAL SUPPORT OF OPERATIONS
MILWAUKEE YOUTH SYMPHONY ORCHESTRA
325 W WALNUT ST	MILWAUKEE	WI	53212	390973594	501(C)(3)	$436,136	$0	FINANCIAL SUPPORT OF OPERATIONS
NEXT ACT THEATRE
255 S WATER STREET	MILWAUKEE	WI	53204	391553360	501(C)(3)	$140,829	$0	FINANCIAL SUPPORT OF OPERATIONS
PRESENT MUSIC
1120 N MARKET STREET	MILWAUKEE	WI	53202	391438119	501(C)(3)	$191,642	$0	FINANCIAL SUPPORT OF OPERATIONS
RENAISSANCE THEATERWORKS
255 S WATER STREET	MILWAUKEE	WI	53204	391783607	501(C)(3)	$168,238	$0	FINANCIAL SUPPORT OF OPERATIONS
SKYLIGHT MUSIC THEATRE
158 N BROADWAY	MILWAUKEE	WI	53202	390975374	501(C)(3)	$328,666	$0	FINANCIAL SUPPORT OF OPERATIONS
ABOVE THE CLOUDS
2432 NORTH TEUTONIA AVE 2	MILWAUKEE	WI	53206	392033029	501(C)(3)	$5,000	$0	SEASONAL PROGRAM FUNDS
FESTIVAL CITY SYMPHONY
325 W WALNUT ST	MILWAUKEE	WI	53212	391777883	501(C)(3)	$5,500	$0	SEASONAL PROGRAM FUNDS
KID'S FROM WISCONSIN
640 S 84TH	MILWAUKEE	WI	53214	391425288	501(C)(3)	$16,000	$0	SEASONAL PROGRAM FUNDS
LATINO ARTS
1028 S 9TH ST	MILWAUKEE	WI	53204	391548491	501(C)(3)	$16,000	$0	SEASONAL PROGRAM FUNDS
MARCUS PERFORMING ARTS CENTER
929 N WATER ST	MILWAUKEE	WI	53202	510532407	501(C)(3)	$7,500	$0	SEASONAL PROGRAM FUNDS
MILWAUKEE JAZZ INSTITUTE
PO BOX 170472	MILWAUKEE	WI	53217	843721787	501(C)(3)	$7,500	$0	SEASONAL PROGRAM FUNDS
MILWAUKEE OPERA THEATRE
PO BOX 182	ELM GROVE	WI	53122	392003992	501(C)(3)	$5,500	$0	SEASONAL PROGRAM FUNDS
OPTIMIST THEATRE
2010 N 1ST ST	MILWAUKEE	WI	53212	391769252	501(C)(3)	$7,500	$0	SEASONAL PROGRAM FUNDS
RACINE SYMPHONY ORCHESTRA
PO BOX 1874	RACINE	WI	53401	396076878	501(C)(3)	$10,000	$0	SEASONAL PROGRAM FUNDS
SIGNATURE DANCE COMPANY
3408 N 38TH ST	MILWAUKEE	WI	53208	202884576	501(C)(3)	$7,500	$0	SEASONAL PROGRAM FUNDS
WILD SPACE DANCE COMPANY
2627 WEST WELLS	MILWAUKEE	WI	53233	391602186	501(C)(3)	$8,000	$0	SEASONAL PROGRAM FUNDS
WISCONSIN CONSERVATORY OF MUSIC
1584 N PROSPECT AVE	MILWAUKEE	WI	53202	390915050	501(C)(3)	$15,500	$0	SEASONAL PROGRAM FUNDS
BEMBE DRUM & DANCE
3628 W PIERCE ST	MILWAUKEE	WI	53215	832248589	501(C)(3)	$5,000	$0	SEASONAL PROGRAM FUNDS
FRANKLY MUSIC
622 N WATER ST 200	MILWAUKEE	WI	53202	200359705	501(C)(3)	$5,000	$0	SEASONAL PROGRAM FUNDS
PIANOARTS OF WISCONSIN
2642 N SUMMMIT AVE	MILWAUKEE	WI	53211	391882903	501(C)(3)	$5,000	$0	SEASONAL PROGRAM FUNDS
WAUKESHA CIVIC THEATRE
264 W MAIN ST	WAUKESHA	WI	53186	396064685	501(C)(3)	$5,000	$0	SEASONAL PROGRAM FUNDS

Field	Value	IRS element (for citing)
Total501c3 Org	30	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 (3 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
PATRICK RATH
PRESIDENT & CEO	$205,113	$0	$0	$0	$0	$0	$0	$0	$22,268	$0	$227,381	$0	$0	$0
BRUCE OSGOOD
CHIEF ADMINISTRATIVE OFFIC	$143,952	$0	$0	$0	$0	$0	$30,000	$0	$6,900	$0	$180,852	$0	$0	$0
CHRISTINE HOJNACKI
CHIEF DEVELOPMENT OFFICER	$136,076	$0	$0	$0	$0	$0	$16,633	$0	$6,912	$0	$159,621	$0	$0	$0

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.