2025-07-14T16:03:54-05:00 2024-08-31 410746749 CLIFTONLARSONALLEN LLP 10401 W INNOVATION DR STE 300 WAUWATOSA WI 53226 990 2023-09-01 396100399 UNITED PERFORMING ARTS FUND INC UNIT 4142738723 301 W WISCONSIN AVE 600 MILWAUKEE WI 53203 JIM BORRIS CHAIRMAN OF THE BOARD 4142738723 2025-07-14 1 0 KRISTEN DONLEVY P01670215 4144761880 2025-07-14 2023 2025-03-06 01:10:19Z JIM BORRIS 301 W WISCONSIN AVE 600 MILWAUKEE WI 53203 7764493 0 X WWW.UPAF.ORG X 1966 WI INVESTMENT IN AND FINANCIAL SUPPORT OF THE PERFORMING ARTS IN SOUTHEASTERN WISCONSIN. 30 30 29 405 0 0 10167694 7480176 0 0 457340 279478 -185863 -161136 10439171 7598518 6917059 6093976 0 0 1959385 1894131 0 0 1117061 840846 916578 9717290 8904685 721881 -1306167 13410096 12653978 1334154 1384001 12075942 11269977 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 6920109 6093976 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. 6920109 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 29 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 30 30 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 SCOTT BEIGHTOL CHAIRMAN 1.00 X X 0 0 0 TIM MATTKE PAST CHAIRMAN 1.00 X X 0 0 0 BRENT TISCHLER TREASURER 1.00 X X 0 0 0 STEPHANIE LYONS SECRETARY 1.00 X 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 JIM BORRIS 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 CHRIS GOLLER AT-LARGE DIRECTOR 1.00 X 0 0 0 C GREER JORDAN AT-LARGE DIRECTOR 1.00 X 0 0 0 BILL GUC AT-LARGE DIRECTOR 1.00 X 0 0 0 KATY HOOK AT-LARGE DIRECTOR 1.00 X 0 0 0 JULIET KERSTEN AT-LARGE DIRECTOR 1.00 X 0 0 0 DR PHYLLIS KING AT-LARGE DIRECTOR 1.00 X 0 0 0 MELANIE MADDUX 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 HEATHER RAMIREZ AT-LARGE DIRECTOR 1.00 X 0 0 0 JOE ROCK 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 50.00 X 205113 0 22268 BRUCE OSGOOD CHIEF ADMINISTRATIVE OFFIC 50.00 X 143952 0 36900 CHRISTINE HOJNACKI CHIEF DEVELOPMENT OFFICER 50.00 X 136076 0 23545 SUE CONNOR DIRECTOR OF FINANCE 40.00 X 104100 0 0 589241 0 82713 4 0 1 0 0 446570 7033606 7480176 279478 279478 0 446570 165975 -165975 -165975 GREATER MILWAUKEE FOUN 900099 4839 4839 4839 7598518 4839 0 113503 6093976 6093976 521221 140156 142711 238354 1116109 475024 377187 263898 50315 11381 13776 25158 94150 25317 25778 43055 112336 30207 30758 51371 24891 24891 216602 102694 113908 139067 3340 135727 43925 14891 13407 15627 185325 67640 28006 89679 106385 35225 32860 38300 24278 8114 12178 3986 9124 4562 4562 17783 5888 5493 6402 BANK AND CREDIT CARD FE 100884 50442 50442 EVENTS AND DONOR BENEFI 45542 8950 36592 MISCELLANEOUS 2642 2642 FEES AND PERMITS 130 130 8904685 6920109 867515 1117061 760986 726868 2500557 2132953 3438276 3387908 22143 29968 182244 90212 0 92032 5751561 5229999 936573 1054250 13410096 12653978 86802 153360 1060779 1110472 186573 120169 1334154 1384001 X 9922888 9929471 2153054 1340506 12075942 11269977 13410096 12653978 -1306167 500202 0 X 0 1 X 1 0 X 9379177 8976753 9356718 10167694 7480176 45360518 9379177 8976753 9356718 10167694 7480176 45360518 8687814 36672704 34889 48934 108134 234151 279478 705586 7576 7576 4315 4518 4839 13672 46087352 861237 0.79570 0.80520 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 4155647 -822376 600224 250000 24891 3658604 3139833 947931 336646 250000 18763 4155647 4032116 661234 -840233 692000 21284 3139833 3318257 1001214 267000 20355 4032116 2385459 639000 727750 422584 11368 3318257 1.00000 1 0 182244 90212 92032 92032 ADVANCE PAYMENTS TO MEMBER GROUPS 934081 ROU OPERATING LEASE 120169 1054250 OPERATING LEASE 120169 120169 8480531 500202 406702 906904 7573627 24891 24891 7598518 9286496 406702 406702 8879794 24891 24891 8904685 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 139586 69730 69856 ATLAS MKE CORPORATION 215 N WATER ST SUITE 500 MILWAUKEE WI 53202 TELEFUNDING 0 0 14250 -14250 139586 83980 55606 WI RIDE 446570 446570 165975 446570 446570 165975 165975 -165975 1 BEL CANTO CHORUS 9575 BRENWOOD PARK DR 320174 FRANKLIN WI 53132 396078185 501(C)(3) 60147 0 FINANCIAL SUPPORT OF OPERATIONS BLACK ARTS MILWAUKEE 929 N WATER ST MILWAUKEE WI 53202 471888920 501(C)(3) 166667 0 FINANCIAL SUPPORT OF OPERATIONS DANCEWORKS 1661 N WATER ST MILWAUKEE WI 53202 391734431 501(C)(3) 171860 0 FINANCIAL SUPPORT OF OPERATIONS FIRST STAGE MILWAUKEE 325 W WALNUT ST MILWAUKEE WI 53212 391634828 501(C)(3) 734983 0 FINANCIAL SUPPORT OF OPERATIONS FLORENTINE OPERA 205 W HIGHLAND AVE 201 MILWAUKEE WI 53203 391098132 501(C)(3) 579034 0 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE BALLET 128 N JACKSON ST MILWAUKEE WI 53202 391134735 501(C)(3) 809663 0 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE CHAMBER THEATRE 158 N BROADWAY MILWAUKEE WI 53202 391323345 501(C)(3) 118390 0 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE REPERTORY THEATER 108 E WELLS ST MILWAUKEE WI 53202 390946025 501(C)(3) 1602071 0 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE SYMPHONY ORCHESTRA 212 W WISCONSIN AVE MILWAUKEE WI 53203 396023436 501(C)(3) 1360334 0 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE YOUTH SYMPHONY ORCHESTRA 325 W WALNUT ST MILWAUKEE WI 53212 390973594 501(C)(3) 436136 0 FINANCIAL SUPPORT OF OPERATIONS NEXT ACT THEATRE 255 S WATER STREET MILWAUKEE WI 53204 391553360 501(C)(3) 140829 0 FINANCIAL SUPPORT OF OPERATIONS PRESENT MUSIC 1120 N MARKET STREET MILWAUKEE WI 53202 391438119 501(C)(3) 191642 0 FINANCIAL SUPPORT OF OPERATIONS RENAISSANCE THEATERWORKS 255 S WATER STREET MILWAUKEE WI 53204 391783607 501(C)(3) 168238 0 FINANCIAL SUPPORT OF OPERATIONS SKYLIGHT MUSIC THEATRE 158 N BROADWAY MILWAUKEE WI 53202 390975374 501(C)(3) 328666 0 FINANCIAL SUPPORT OF OPERATIONS ABOVE THE CLOUDS 2432 NORTH TEUTONIA AVE 2 MILWAUKEE WI 53206 392033029 501(C)(3) 5000 0 SEASONAL PROGRAM FUNDS FESTIVAL CITY SYMPHONY 325 W WALNUT ST MILWAUKEE WI 53212 391777883 501(C)(3) 5500 0 SEASONAL PROGRAM FUNDS KID'S FROM WISCONSIN 640 S 84TH MILWAUKEE WI 53214 391425288 501(C)(3) 16000 0 SEASONAL PROGRAM FUNDS LATINO ARTS 1028 S 9TH ST MILWAUKEE WI 53204 391548491 501(C)(3) 16000 0 SEASONAL PROGRAM FUNDS MARCUS PERFORMING ARTS CENTER 929 N WATER ST MILWAUKEE WI 53202 510532407 501(C)(3) 7500 0 SEASONAL PROGRAM FUNDS MILWAUKEE JAZZ INSTITUTE PO BOX 170472 MILWAUKEE WI 53217 843721787 501(C)(3) 7500 0 SEASONAL PROGRAM FUNDS MILWAUKEE OPERA THEATRE PO BOX 182 ELM GROVE WI 53122 392003992 501(C)(3) 5500 0 SEASONAL PROGRAM FUNDS OPTIMIST THEATRE 2010 N 1ST ST MILWAUKEE WI 53212 391769252 501(C)(3) 7500 0 SEASONAL PROGRAM FUNDS RACINE SYMPHONY ORCHESTRA PO BOX 1874 RACINE WI 53401 396076878 501(C)(3) 10000 0 SEASONAL PROGRAM FUNDS SIGNATURE DANCE COMPANY 3408 N 38TH ST MILWAUKEE WI 53208 202884576 501(C)(3) 7500 0 SEASONAL PROGRAM FUNDS WILD SPACE DANCE COMPANY 2627 WEST WELLS MILWAUKEE WI 53233 391602186 501(C)(3) 8000 0 SEASONAL PROGRAM FUNDS WISCONSIN CONSERVATORY OF MUSIC 1584 N PROSPECT AVE MILWAUKEE WI 53202 390915050 501(C)(3) 15500 0 SEASONAL PROGRAM FUNDS BEMBE DRUM & DANCE 3628 W PIERCE ST MILWAUKEE WI 53215 832248589 501(C)(3) 5000 0 SEASONAL PROGRAM FUNDS FRANKLY MUSIC 622 N WATER ST 200 MILWAUKEE WI 53202 200359705 501(C)(3) 5000 0 SEASONAL PROGRAM FUNDS PIANOARTS OF WISCONSIN 2642 N SUMMMIT AVE MILWAUKEE WI 53211 391882903 501(C)(3) 5000 0 SEASONAL PROGRAM FUNDS WAUKESHA CIVIC THEATRE 264 W MAIN ST WAUKESHA WI 53186 396064685 501(C)(3) 5000 0 SEASONAL PROGRAM FUNDS 30 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 PATRICK RATH PRESIDENT & CEO 205113 0 0 0 0 0 0 0 22268 0 227381 0 0 0 BRUCE OSGOOD CHIEF ADMINISTRATIVE OFFIC 143952 0 0 0 0 0 30000 0 6900 0 180852 0 0 0 CHRISTINE HOJNACKI CHIEF DEVELOPMENT OFFICER 136076 0 0 0 0 0 16633 0 6912 0 159621 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.