2020-11-16T12:17:47-06:00 2019-12-31 390758449 WIPFLI LLP PO BOX 8700 MADISON WI 537088700 990 2019-01-01 391085180 JOHN MICHAEL KOHLER ARTS CENTER INC JOHN 9204586144 608 NEW YORK AVENUE SHEBOYGAN WI 53081 RICHARD BALGE BOARD TREASURER 9204586144 2020-11-11 1 BRITTANY MERGEN P01656288 6082741980 2020-11-11 108.67.179.172 2020-11-11 10:39:25 CS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 B5AD917698A966612AE7A77B4536F2DC0D4C4089 2019 2021-01-29 14:40:06Z MARK SAMUEL GAPPMAYER 608 NEW YORK AVENUE SHEBOYGAN WI 53081 35694795 0 X WWW.JMKAC.ORG X 1959 WI TO GENERATE A CREATIVE EXCHANGE BETWEEN ARTISTS AND THE PUBLIC. 20 20 184 517 55923 30030 8237087 7890405 307991 275736 4477970 5690915 561282 389278 13584330 14246334 1328 0 0 0 4506754 5201227 0 0 522561 3342230 3844396 7850312 9045623 5734018 5200711 78747305 88363238 2516134 4174086 76231171 84189152 X OUR MISSION IS TO GENERATE A CREATIVE EXCHANGE BETWEEN ARTISTS AND THE PUBLIC. 0 0 3687261 0 3308 VISUAL ARTS: THE JOHN MICHAEL KOHLER ARTS CENTER, INC. ("JMKAC OR "ARTS CENTER") STAFF ANNUALLY ORIGINATE 12-22 CURATED EXHIBITIONS THAT ARE PART OF ONE TO THREE BROAD THEMES 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 COLLECTION OF OVER 10,000 WORKS BY SELF-TAUGHT AND FOLK ARTISTS IS WORLD-RENOWNED FOR THE PRESERVATION OF THE WORKS OF ARTIST-ENVIRONMENT BUILDERS. THESE EXCEPTIONAL AND MULTIFACETED WORKS OF ART RESULT FROM INDIVIDUALS SIGNIFICANTLY TRANSFORMING THEIR SURROUNDINGS OVER TIME WITH READILY AVAILABLE MATERIALS.IN 2019, JMKAC HOSTED OVER 10,000 GALLERY VISITORS AND CURATED 14 EXHIBITIONS.TWO BROAD OVERARCHING THEMES INSPIRED MANY OF THESE EXHIBITIONS:MISE EN SCENE: A SERIES OF FOUR EXHIBITIONS FEATURING CONTEMPORARY ART AND INSTALLATIONS THAT APPROACHED THE WORLD AS A STAGE. THE FOUR EXHIBITIONS INCLUDED:-THE AUTOTOPOGRAPHERS WITH WORK BY JOANNE BITTLE, SARAH BRAMAN, BEATRIZ CORTEZ, IRIS YIREI HU, BENJAMIN LAROSE, AZIKIWE MOHAMMED, YOSHIE SAKAI, BECKY SUSS, AND RAY YOSHIDA-B-SIDE OF THE MOON: SCOTT REEDER-VISIONARY REALITY OUTPOST: SAYA WOOLFALK-COLLECTIVE CONSCIOUSNESS: MARK BAUMLENORE TAWNEY: MIRROR OF THE UNIVERSE: LENORE TAWNEY: MIRROR OF THE UNIVERSE, REFLECTED THE ARTS CENTER'S UNIQUE APPROACH TO CURATORIAL WORK THAT IS BASED IN A DEEP LEVEL OF COLLABORATION WITH THOUGHT LEADERS, ACADEMICS, AND OTHER INSTITUTIONS. THE FOUR EXHIBITIONS IN THE SERIES OFFERED A RICH EXAMINATION OF THE LIFE AND WORK OF TAWNEY (1907-2007), WHO RANKS AMONG THE MOST INFLUENTIAL, THOUGH UNDER RECOGNIZED, ARTISTS OF THE POSTWAR FIBER MOVEMENT. CRITICAL TO THE SUCCESS OF THIS SERIES WAS OUR COLLABORATION WITH THE LENORE G. TAWNEY FOUNDATION, WHICH SUPPORTED THE EXHIBITION AND PRODUCTION OF THE RELATED CATALOGUE WITH WORKS OF ART, SCHOLARSHIP, ARCHIVAL MATERIALS, AND FINANCIAL CONTRIBUTIONS. IN ADDITION TO THE ABOVE SERIES, THE FOLLOWING EXHIBITIONS WERE ON VIEW IN 2019 AS WELL:MARY NOHL AND THE WALRUS CLUB: AN EXHIBITION OF NEW WORK BY EIGHT ARTISTS RESPONDING TO WISCONSIN ARTIST MARY NOHL WAS ON VIEW FOR AN ENTIRE YEAR, FEATURING CECELIA CONDIT, SHEILA HELD, ROBIN JEBAVY, ANNE KINGSBURY, SARAH LUTHER, KIM MILLER, MAGGIE SASSO, AND SONJA THOMSEN, AND WORKS BY MARY NOHL FROM THE ARTS CENTER'S COLLECTION.APARTMENT 4: COMBINING THE VISUAL LANGUAGE OF HISTORIC HOUSE MUSEUM WITH THE EXPERIMENTAL APPROACH OF FICTIONAL BIOGRAPHY, THIS EXHIBITION EXPLORED THE LIFE OF FLORENCE HASARD, A CHARACTER DEVELOPED BY CONCEPTUAL ARTIST IRIS HAUSSLER. APARTMENT 4, WAS REALIZED THROUGH MANY MONTHS OF COLLABORATIVE BRAINSTORMING AND RESEARCH AMONG THE JOHN MICHAEL KOHLER ARTS CENTER, THE CHIPSTONE FOUNDATION AND HAUSSLER. THE IMMERSIVE, SITE-SPECIFIC INSTALLATION PRESENTED DELICATELY COMPLEX DETAILS IN EACH ROOM, ARTICULATING THE COMPLEX STORY OF FLORENCE'S LIFE. WHY DID SHE CHOOSE TO LIVE THE WAY THAT SHE DID? WHAT DOES HER DOMESTIC LIVING SPACE REVEAL ABOUT WHO SHE WAS? WHAT DOES LOOKING CLOSELY AT OBJECTS REVEAL ABOUT SOMEONE'S LIFE? APARTMENT 4 PRESENTED THE SUBTLETIES OF HASARD'S LIFE THROUGH THE OBJECTS SHE LEFT BEHIND.YOUTH ART MONTH: THE JOHN MICHAEL KOHLER ARTS CENTER WAS PLEASED TO PRESENT THE THIRTY-THIRD ANNUAL YOUTH ART MONTH. THIS EXHIBITION CELEBRATED THE MULTIFACETED TALENTS AND ARTISTIC ACHIEVEMENTS OF SHEBOYGAN COUNTY'S YOUTH WHILE RECOGNIZING AND APPLAUDING THE DEVOTED ART EDUCATORS WHO ENCOURAGE AND GUIDE THESE YOUNG ARTISTS. THE WORKS IN THIS GALLERY, CREATED DURING THE 2018-2019 SCHOOL YEAR BY STUDENTS ENROLLED IN KINDERGARTEN THROUGH HIGH SCHOOL, WERE CHOSEN BY ART TEACHERS THROUGHOUT THE COUNTY. STUDENTS WERE ENCOURAGED TO CONSIDER DRAWING INSPIRATION FROM THE ARTS CENTER'S EXHIBITIONS THROUGH PROCESSES SUCH AS PAINTING, SKETCHING, SCULPTURE, PRINTMAKING, CERAMICS, AND PHOTOGRAPHY. CREATED FROM A VARIETY OF MATERIALS, THESE WORKS RANGED FROM EXUBERANT TO INTROSPECTIVE.PRESCHOOL PERSPECTIVES: ROOM AT THE TABLE: THIS EXHIBITION FEATURED ARTWORK CREATED BY THE SIXTY-NINE CHILDREN AGE THREE TO FIVE ENROLLED IN THE ARTS CENTER PRESCHOOL. THIS ANNUAL EXHIBITION DISPLAYED THE INTERSECTION OF ART AND LEARNING. 2019'S THEME, ROOM AT THE TABLE, HIGHLIGHTED THE IMPORTANCE OF WORKING WITH YOUNG CHILDREN ON THE CONCEPTS OF HAVING AN OPEN HEART AND MIND; LISTENING; WELCOMING MANY IDEAS AND PERSPECTIVES TO THE TABLE; TREATING OUR NEIGHBORS WITH RESPECT; AND CARING FOR THE PEOPLE, ANIMALS, AND ENVIRONMENT OF OUR PLANET. THE CREATIVITY OF OUR YOUNG CHILDREN SHINES A LIGHT ON A BRIGHT FUTURE.BEAUTY SURPLUS: SERRA VICTORIA BOTHWELL FELS IS AN ARTIST FROM BROOKLYN, NEW YORK. HER EXHIBITION AT THE JOHN MICHAEL KOHLER ARTS CENTER, BEAUTY SURPLUS, IMAGINED HOW OUR WORLD MIGHT BE DIFFERENT IF WE WORKED TOGETHER MORE, LOOKED FOR NEW POSSIBILITIES, BELIEVED IN A BIT OF MAGIC, AND WERE KIND TO ONE ANOTHER. BEAUTY SURPLUS IS SITE-SPECIFIC. SERRA ALTERED THE ROOMS OF THE ARTS CENTER'S HOUSE GALLERY WITH ARTWORKS SPECIFICALLY DESIGNED FOR THE SPACE THAT WERE INSPIRED BY THE NATURAL ENVIRONMENT. CAVERN-LIKE CEILINGS, MYSTERIOUS CERAMIC GROWTHS, WALLS WITH HOLES, AND CLOUD-LIKE STRUCTURES TRANSFORMED THE GALLERIES. BEAUTY SURPLUS WAS THE SECOND YEAR OF THE ARTS CENTER'S OPEN HOUSE PROJECT, WHICH ASKS ARTISTS TO CREATE ART IN THE ROOMS OF THE HISTORIC JOHN MICHAEL KOHLER HOME.DR. CHARLES SMITH: AURORA: INCLUDES 150 OF DR. SMITH'S SCULPTURES, THE LARGEST PRESENTATION OF HIS WORK TO DATE. IT OFFERS AN UNPRECEDENTED EXPERIENCE OF THE WORKS FROM HIS ARTIST-BUILT ENVIRONMENT. IN ADDITION, THE EXHIBITION IS A PREVIEW OF HOW THE COLLECTION WILL BE INSTALLED IN THE ART PRESERVE WHEN IT OPENS IN 2021, AND IT SERVES AS A LABORATORY FOR THE ARTS CENTER TO LEARN MORE ABOUT THE WORKS.SINCE FEBRUARY 2016 RUTH KOHLER HAS TAKEN ON THE ROLE AND RESPONSIBILITIES OF DIRECTOR OF STRATEGIC INITIATIVES WITH ONE OF HER EMPHASES FOCUSING ON THE CREATION OF THE ART PRESERVE, A STATE OF THE ART FACILITY THAT WILL HOUSE THE ARTS CENTER'S ARTIST-BUILT ENVIRONMENTS. CONSTRUCTION OF THE ART PRESERVE STARTED IN APRIL 2018 AND IS EXPECTED TO BE OPEN TO THE PUBLIC MID YEAR 2021. 1061691 0 204660 EDUCATION: EDUCATION EFFORTS DEEPEN THE IMPACT OF OTHER PROGRAMS THROUGH DOCENT-LED TOURS USING VISUAL THINKING STRATEGIES (VTS), A FACILITATED DISCUSSION APPROACH THAT DEVELOPS CRITICAL THINKING, COMMUNICATION, AND VISUAL LITERACY SKILLS; AN ARTS-BASED PRESCHOOL; CLASSES; INTRODUCTORY VIDEOS FOR EXHIBITIONS; LECTURES; FESTIVALS; AND PROGRAMS FOR SCHOOLS, UNIVERSITIES, DAYCARE CENTERS, SHELTERS, PERSONS WITH DISABILITIES, THE ELDERLY, PERSONS WITH DEMENTIA AND THEIR CAREGIVERS, AND MORE. IN 2019, THE ARTS CENTER OFFERED 44 CLASSES AND CAMPS FOR 1,306 PARTICIPANTS. IN ADDITION, THE EDUCATION DEPARTMENT LED 148 TOUR GROUPS FOR OVER 5,400 VISITORS, PRIMARILY STUDENTS. THE ARTS-BASED PRESCHOOL FOR 3-TO-5-YEAR-OLDS EDUCATED 148 STUDENTS. 873418 0 19308 PERFORMING ARTS: PERFORMING ARTS OFFERS A WIDE ARRAY OF PROGRAMMING FOR ALL AGES INCLUDING THE LEVITT AMP SUMMER MUSIC SERIES, INDIE LENS POP-UP FILM SHOWINGS, POP-UP CONCERTS, SENIOR HONOR RECITAL, PERFORMING ARTS RESIDENCIES FEATURING LOCAL, NATIONAL, AND INTERNATIONAL ARTISTS, AND THE MIDSUMMER FESTIVAL OF THE ARTS CONCERTS. THESE PROGRAMS SERVED OVER 20,500 PATRONS WITH 49 PERFORMANCES. 696352 0 28545 SALES, GALLERIES, CAFE, AND RENTALS 238758 0 47591 SPECIAL EVENTS 230456 0 0 CONNECTING COMMUNITIES 1165566 0 76136 6787936 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 129 0 184 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL WI X DANA FURMAN 9204586144 608 NEW YORK AVENUE SHEBOYGAN WI 53081 MIKE BEECK DIRECTOR 1.00 X 0 0 0 JASON BEMIS DIRECTOR 1.00 X 0 0 0 LINDA BRYCE DIRECTOR 1.00 X 0 0 0 LEX CADE - WHITE DIRECTOR 1.00 X 0 0 0 ALEXANDRA GUEVARA 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 FLORENCE MCKEOWN DIRECTOR 1.00 X 0 0 0 KC NEMSCHOFF DIRECTOR 1.00 5.00 X 0 0 0 MAEVE QUINN DIRECTOR 1.00 X 0 0 0 SANDRA SACHSE DIRECTOR 1.00 0.10 X 0 0 0 MAX SCHEUER DIRECTOR 1.00 X 0 0 0 ELIZABETH STAUBER 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 ANTHONY RAMMER BOARD PRESIDENT 1.00 X X 0 0 0 RICHARD BALGE BOARD TREASURER 1.00 X X 0 0 0 LAURA KOHLER BOARD SECRETARY 1.00 1.20 X X 0 0 0 MARK SAMUEL GAPPMAYER CENTER DIRECTOR 40.00 X 237816 0 28013 AMY HORST ASSOCIATE DIRECTOR 40.00 X 132767 0 24856 370583 0 52869 2 0 1 0 M A MORTENSON COMPANY 115 S 84TH STREET MILWAUKEE WI 53214 CONSTRUCTION SERVICES 15024667 QUASIUS CONSTRUCTION PO BOX 727 SHEBOYGAN WI 53082 CONSTRUCTION SERVICES 683286 TRES BIRDS INC 3821 STEELE STREET UNIT B DENVER CO 80205 ARCHITECTURAL DESIGN SERVICES 368677 OTTER CREEK LANDSCAPE N6625 STATE ROAD 57 PLYMOUTH WI 53073 LANDSCAPE SERVICES 240629 TIMBER INNOVATIONS LLC 110 EAST KIMBERLY AVENUE KIMBERLY WI 54136 REMODEL SERVICES 227719 8 64410 152138 4745182 60000 2868675 90354 7890405 EDUCATION REVENUE 611600 204660 204660 SPECIAL EVENTS REVENUE 711190 47591 47591 PERFORMING ARTS REVENUE 711190 19308 19308 VISUAL ARTS REVENUE 712110 3308 3308 GALLERIES REVENUE 711190 869 869 275736 1178329 1178329 101854 16561 0 9307 101854 7254 109108 7254 101854 25670910 21158324 4512586 4512586 4512586 61032 152138 61651 -619 -619 10971 0 10971 10971 241054 219179 21875 27676 -5801 ART CAFE REVENUE 722513 193473 193473 CATERING REVENUE 722320 32574 32574 LIQUOR AND SODA SALES REVENUE 722410 21896 21896 247943 14246334 303412 55923 5996594 423453 317590 63518 42345 3627997 2544769 805175 278053 20423 13614 5087 1722 837253 558105 208550 70598 292101 194712 72759 24630 20858 20858 83169 83169 680045 604510 51845 23690 407877 264200 139805 3872 851293 721871 83499 45923 391510 370293 19025 2192 334676 277591 41228 15857 648380 623686 22239 2455 126688 110598 14736 1354 LICENSES AND FEES 144047 34682 108269 1096 IN-KIND SUPPLIES 90354 90354 STAFF RECRUITMENT 28181 14736 13445 DUES AND SUBSCRIPTIONS 1788 894 395 499 35530 24873 2382 8275 9045623 6787936 1735126 522561 1088294 874183 46325 55647 2682021 2195888 72553 167291 2100 2077 124624 101620 146418 192377 50099227 10394492 24996944 39704735 45193308 40351238 4386761 4710198 7957 7984 78747305 88363238 2444158 1031640 71976 134080 0 3008366 2516134 4174086 X 10129912 10666055 66101259 73523097 76231171 84189152 78747305 88363238 5200711 2757270 0 X 0 1 X 1 0 X 5543490 7439681 8165765 8237087 7890405 37276428 5543490 7439681 8165765 8237087 7890405 37276428 21355884 15920544 1086542 1430368 1551320 1603856 1280183 6952269 41396 26773 26936 55994 55923 207022 44435719 4386818 0.35830 0.35990 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS RECEIPTS FROM FUNDRAISING EVENTS - RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 0 26932234 543500 6163269 1191663 32447340 31289006 6230 -3144114 1218888 26932234 26206404 4165 5763249 684812 31289006 24790283 1140 2104981 690000 26206404 26027599 50592 -582084 705824 24790283 0.00000 0.47780 0.52220 0 0 2526780 2526780 14741513 8080152 6661361 139587 105952 33635 2835970 2208388 627582 29855377 29855377 39704735 MONEY MARKET FUND 4710198 C 4710198 RELATED PARTY NOTE PAYABLE 3008366 3008366 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 2019 AND 2018, 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 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. THE ARTS CENTER APPLIED THE UNCERTAIN TAX POSITION GUIDANCE TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS REMAINED OPEN AND HAS DETERMINED THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS. BENEFIT GALA 213170 152138 61032 28398 1050 32203 213170 152138 61032 28398 1050 32203 61651 -619 X X 0 0 0 0 0 0 0 0 0 MARK SAMUEL GAPPMAYER CENTER DIRECTOR 237816 0 0 0 0 0 0 0 28013 0 265829 0 0 0 AMY HORST ASSOCIATE DIRECTOR 132767 0 0 0 0 0 2742 0 22114 0 157623 0 0 0 AMY HORST ASSOCIATE DIRECTOR PERSONAL LOAN X 3000 2077 0 0 1 2077 X SUPPLIES 24 90354 COST OF DONATED PROP 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION TRACKS AND REPORTS ON SCHEDULE M, COLUMN (B), THE ACTUAL NUMBER OF CONTRIBUTIONS. 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 FREDERIC CORNELL KOHLER CHARITABLE TRUST C 277950 FMV CREATINO AND PRESERVATION PARTNERS INC E 3008366 FMV