2018-07-11T15:13:45-05:00 2017-08-31 391173131 SCHENCK SC 11414 W PARK PLACE STE 200 MILWAUKEE WI 53224 990 2016-09-01 396100399 UNITED PERFORMING ARTS FUND INC UNIT 4142738723 301 W WISCONSIN AVE NO 600 MILWAUKEE WI 53203 DEANNA L TILLISCH PRESIDENT & CEO 4142738723 2018-07-10 1 WENDY MALLO P01250277 4144634411 2016 2022-09-23 18:48:47Z DEANNA L TILLISCH 301 W WISCONSIN AVE NO 600 MILWAUKEE WI 53203 10294724 0 X WWW.UPAF.ORG X 1966 WI INVESTMENT IN AND FINANCIAL SUPPORT OF THE PERFORMING ARTS IN SOUTHEASTERN WISCONSIN. 26 26 32 825 0 0 9915135 9736884 0 0 321924 241631 145122 91317 10382181 10069832 7942183 7872173 0 0 1800076 1857816 109114 90358 887366 942124 867101 10793497 10687448 -411316 -617616 15187239 15080704 1815959 2105940 13371280 12974764 THE MISSION OF THE UNITED PERFORMING ARTS FUND, INC. IS TO SECURE COMMUNITY RESOURCES AND IMPROVE THE QUALITY OF LIFE THROUGH RESPONSIBLE INVESTMENT IN AND FINANCIAL SUPPORT OF THE PERFORMING ARTS IN SOUTHEASTERN WISCONSIN. 0 0 9384630 7872173 THE FUNDS THAT THE UNITED PERFORMING ARTS FUND DISBURSES TO ITS 29 MEMBER AND AFFILIATE ORGANIZATIONS ENABLES THEM TO TOUCH A MILLION PEOPLE INCLUDING OVER 400,000 CHILDREN ANNUALLY THROUGH EXCEPTIONAL PERFORMANCES, STIMULATING EDUCATION AND COMMUNITY OUTREACH PROGRAMS. 9384630 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 20 6 1 32 1 0 0 0 0 0 1 1 0 0 0 0 X 26 26 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X X SUSAN R CONNOR 4142738723 301 W WISCONSIN AVE SUITE 600 MILWAUKEE WI 53203 ALEX KRAMER AT-LARGE DIRECTOR 1.00 X 0 0 0 CHRIS GOLLER AT-LARGE DIRECTOR 1.00 X 0 0 0 CURT CULVER PAST CHAIR 1.00 X 0 0 0 DAVID LUBAR AT-LARGE DIRECTOR 1.00 X 0 0 0 DENNIS KOIS AT-LARGE DIRECTOR 1.00 X 0 0 0 GEORGE MEYER AT-LARGE DIRECTOR 1.00 X 0 0 0 GREG MARCUS AT-LARGE DIRECTOR 1.00 X 0 0 0 ISAAC ROANG AT-LARGE DIRECTOR 1.00 X 0 0 0 JEFF BEHRING AT-LARGE DIRECTOR 1.00 X 0 0 0 JOE ROCK AT-LARGE DIRECTOR 1.00 X 0 0 0 JOHN UTZ AT-LARGE DIRECTOR 1.00 X 0 0 0 JON VAN DRISSE CHAIRPERSON 1.00 X X 0 0 0 JULIA TAYLOR AT-LARGE DIRECTOR 1.00 X 0 0 0 KATHLEEN DOHEARTY AT-LARGE DIRECTOR 1.00 X 0 0 0 KEVIN ANDERSON AT-LARGE DIRECTOR 1.00 X 0 0 0 KEVIN STEINER AT-LARGE DIRECTOR 1.00 X 0 0 0 PAUL EBERLE AT-LARGE DIRECTOR 1.00 X 0 0 0 ROB SANDERS SECRETARY 1.00 X X 0 0 0 RUTH MAEGLI AT-LARGE DIRECTOR 1.00 X 0 0 0 SCOTT BEIGHTOL AT-LARGE DIRECTOR 1.00 X 0 0 0 STEPHEN JOHNSON AT-LARGE DIRECTOR 1.00 X 0 0 0 STEVE RICHMAN AT-LARGE DIRECTOR 1.00 X 0 0 0 SUSAN KREH AT-LARGE DIRECTOR 1.00 X 0 0 0 TIM MATTKE TREASURER 1.00 X X 0 0 0 TINA CHANG AT-LARGE DIRECTOR 1.00 X 0 0 0 TOM METCALFE AT-LARGE DIRECTOR 1.00 X 0 0 0 BRUCE OOSGOOD CHIEF OPERATING OFFICER 50.00 X 120444 0 25525 DEANNA TILLISCH PRESIDENT 50.00 X 229685 0 0 SANDY WYSOCKI CHIEF DEVELOPMENT OFFICER 40.00 X 118865 0 16575 468994 0 42100 3 0 1 0 0 296000 9440884 48449 9736884 35436 35436 299209 93014 206195 206195 206195 223195 296000 131878 91317 91317 10069832 0 0 332948 7872173 7872173 478170 239085 239085 1101050 625475 238618 236957 50589 27824 7588 15177 116267 63947 17440 34880 111740 61457 16761 33522 276 138 138 20625 20625 90358 90358 12668 12668 6406 3203 3203 140971 112777 28194 45747 24789 7296 13662 96376 23865 24323 48188 87164 47565 15165 24434 19230 9181 5780 4269 14114 7057 7057 7726 7726 16813 9175 2925 4713 DIRECT PROGRAM EXPENSE 181983 181983 BANK AND CREDIT CARD FE 76334 38166 38168 EVENTS AND DONOR BENEFI 66717 61574 246 4897 SPECIAL EVENT IN-KIND D 48449 48449 25502 13362 125 12015 10687448 9384630 415452 887366 824311 883795 3628267 3581910 4416290 4100947 17649 22932 100367 88296 16662 12071 5086878 5136916 1197182 1342133 15187239 15080704 1815959 2105940 1815959 2105940 X 11144367 10699863 2226913 2274901 13371280 12974764 15187239 15080704 -617616 221100 0 X X 0 1 X 1 0 X 10225066 11672493 11187398 11537962 9736884 54359803 10225066 11672493 11187398 11537962 9736884 54359803 7099245 47260558 131879 225771 45995 46678 35436 485759 407886 421443 404184 145122 91317 1469952 56315514 0.83920 0.84010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3767636 446604 977357 3236883 3854763 200311 287438 3767636 4352838 8959 507034 3854763 3692734 701226 41122 4352838 3323016 6724 500872 137878 3692734 0.67750 0.32250 1 0 100367 88296 12071 12071 ADVANCE PAYMENTS TO MEMBER GROUPS 1342133 1342133 X 10832960 221100 422818 131878 775796 10057164 12668 12668 10069832 11229476 422818 131878 554696 10674780 12668 12668 10687448 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. 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. PART X, LINE 2: UPAF IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, UPAF QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A). UPAF IS ALSO EXEMPT FROM WISCONSIN INCOME TAXES. UPAF FOLLOWS THE GUIDANCE FOR ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES WHICH INCREASES THE RELEVANCY AND COMPARABILITY OF FINANCIAL REPORTING BY CLARIFYING THE WAY COMPANIES ACCOUNT FOR UNCERTAINTIES IN INCOME TAXES FOR TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN. IT MAKES RECOGNITION AND MEASUREMENT MORE CONSISTENT AS WELL AS OFFERING CLEAR CRITERIA FOR SUBSEQUENTLY RECOGNIZING, DERECOGNIZING AND MEASURING SUCH TAX POSITIONS FOR FINANCIAL STATEMENT PURPOSES. UPAF'S FEDERAL TAX EXEMPT INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION GENERALLY FOR THREE YEARS AFTER THEY ARE FILED AND ITS STATE INCOME TAX RETURNS GENERALLY FOR FOUR YEARS AFTER THEY ARE FILED. PENALTIES AND INTEREST, IF AND WHEN ASSESSED BY INCOME TAXING AUTHORITIES, ARE INCLUDED IN ADMINISTRATIVE EXPENSE. UPAF HAD NO INTEREST AND PENALTIES RELATED TO INCOME TAXES FOR THE YEARS ENDED AUGUST 31, 2017 AND 2016. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE NETTED WITH REVENUE 131,878. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE NETTED WITH REVENUE 131,878. X X X X X X 1 TAYLAR DEVELOPMENT 735 N WATER ST MILWAUKEE WI 53202 TELEFUNDING 0 179919 90358 89561 179919 90358 89561 WI MILLER RIDE FOR THE ARTS 519195 296000 223195 4995 37517 8289 81077 519195 296000 223195 4995 37517 8289 81077 131878 91317 1 MILWAUKEE OPERA THEATRE PO BOX 182 ELM GROVE WI 53122 392003992 501(C)(3) 9885 SEASONAL PROGRAM FUNDS SHARON LYNN WILSON CENTER FOR THE ARTS 19805 W CAPITOL DRIVE BROOKFIELD WI 53045 391787648 501(C)(3) 10000 SEASONAL PROGRAM FUNDS ABOVE THE CLOUDS 510 E BURLEIGH STREET MILWAUKEE WI 53212 392033029 501(C)(3) 10000 SEASONAL PROGRAM FUNDS FESTIVAL CITY 3480 WEST BRADLEY ROAD MILWAUKEE WI 53209 391777883 501(C)(3) 11750 SEASONAL PROGRAM FUNDS LATINO ARTS INC 1028 S 9TH STREET MILWAUKEE WI 53204 391548491 501(C)(3) 15500 SEASONAL PROGRAM FUNDS BLACK ARTS THINK TANK (BATT) C/O CORY NETTLES 411 EWISCONSIN AVE STE 2400 MILWAUKEE WI 53202 471889202 501(C)(3) 19435 SEASONAL PROGRAM FUNDS RACINE SYMPHONY ORCHESTRA 800 CENTER STREET RACINE WI 53401 396076878 501(C)(3) 23547 SEASONAL PROGRAM FUNDS IN-TANDEM THEATRE INC 628 N 10TH STREET MILWAUKEE WI 53233 391938277 501(C)(3) 26375 SEASONAL PROGRAM FUNDS MILWAUKEE PUBLIC THEATRE INC 626 E KILBOURN AVE MILWAUKEE WI 53202 237219570 501(C)(3) 26459 FINANCIAL SUPPORT OF OPERATIONS BEL CANTO CHORUS OF MILWAUKEE 158 N BROADWAY MILWAUKEE WI 53202 396078185 501(C)(3) 46172 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE CHILDREN'S CHOIR PO BOX 13065 WAUWATOSA WI 53213 391989384 501(C)(3) 59619 FINANCIAL SUPPORT OF OPERATIONS WILD SPACE DANCE THEATRE PO BOX 511665 MILWAUKEE WI 53203 391602186 501(C)(3) 6000 SEASONAL PROGRAM FUNDS PRESENT MUSIC INC 1840 N FARWELL MILWAUKEE WI 53202 391438119 501(C)(3) 122453 FINANCIAL SUPPORT OF OPERATIONS. NEXT ACT THEATRE INC 342 N WATER STREET MILWAUKEE WI 53202 391553360 501(C)(3) 149223 FINANCIAL SUPPORT OF OPERATIONS RENAISSANCE THEATER WORKS INC 342 N WATER STREET MILWAUKEE WI 53202 391783607 501(C)(3) 167654 FINANCIAL SUPPORT OF OPERATIONS DANCEWORKS INC 1661 N WATER STREET MILWAUKEE WI 53202 391734312 501(C)(3) 171863 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE CHAMBER THEATRE LTD 158 N BROADWAY MILWAUKEE WI 53202 391323345 501(C)(3) 172190 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE YOUTH SYMPHONY ORCHESTRA INC 929 N WATER STREET MILWAUKEE WI 53202 390973594 501(C)(3) 433532 FINANCIAL SUPPORT OF OPERATIONS SKYLIGHT OPERA THEATRE CORPORATION 158 N BROADWAY MILWAUKEE WI 53202 390975374 501(C)(3) 581660 FINANCIAL SUPPORT OF OPERATIONS FLORENTINE OPERA COMPANY 770 N WATER STREET MILWAUKEE WI 53202 391098132 501(C)(3) 871341 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE BALLET COMPANY INC 504 W NATIONAL AVE MILWAUKEE WI 53204 391134735 501(C)(3) 1214715 FINANCIAL SUPPORT OF OPERATIONS FIRST STAGE MILWAUKEE 325 W WALNUT STREET MILWAUKEE WI 53202 391634828 501(C)(3) 981398 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE REPERTORY THEATER INC 108 E WELLS STREET MILWAUKEE WI 53202 390946025 501(C)(3) 1859970 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE SYMPHONY ORCHESTRA INC 700 N WATER STREET MILWAUKEE WI 53202 396023436 501(C)(3) 2554261 FINANCIAL SUPPORT OF OPERATIONS LESS DIRECT DONOR DESIGNATIONS -1946204 FINANCIAL PURPOSE OF OPERATIONS 24 0 PART I, LINE 2: UPAF IS DISTRIBUTING A TOTAL OF $9,315,000 INCLUDING DONOR DESIGNATIONS IN THE 2016-2017 SEASON TO ITS MEMBER AND AFFILIATE GROUPS. UPAF MEMBER GROUPS WILL RECEIVE A TOTAL OF $9,162,510 AND $152,490 WILL BE DISBURSED TO THE UPAF AFFILIATES. THE ALLOCATION OF UNRESTRICTED OPERATING FUNDS TO UPAF MEMBER GROUPS IS BASED ON A FORMULA CONSISTING OF CORE FUNDS TO ENSURE STABILITY, AS WELL AS ADDITIONAL FUNDS BASED ON ASSESSMENT OF ORGANIZATIONAL PERFORMANCE. IN ADDITION, MEMBER GROUPS EARN FUNDS FOR THEIR PARTICIPATION IN, AND SUPPORT OF, THE ANNUAL UPAF CAMPAIGN. THROUGHOUT THIS RIGOROUS ALLOCATION REVIEW PROCESS, UPAF'S FUND DISTRIBUTION COMMITTEE EVALUATES MEMBER GROUPS' SUBMISSION RELATIVE TO THEIR AUDITED FINANCIAL STATEMENTS, MARKET PERFORMANCE, OVERALL MANAGEMENT AND EDUCATION/OUTREACH PROGRAMS. COMMITTEE MEMBERS ANALYZE, ASSESS AND SCORE MEMBER GROUP APPLICATIONS AND MEET WITH EACH MEMBER GROUP INDIVIDUALY AS WELL AS IN A PANEL REVIEW PROCESS. X 1 1 X X 0 0 0 0 0 0 0 1 0 DEANNA TILLISCH PRESIDENT 215685 0 14000 0 0 0 0 0 0 0 229685 0 0 0 PART I, LINE 1A UNIVERSITY CLUB IS A FACILITY USED FOR MEETINGS, LUNCHEONS AND DINNERS. THE PRESIDENT USES THE SOCIAL CLUB MEMBERSHIP FOR DONOR CULTIVATION. PART I, LINE 7 THE BOARD CHAIR PERFORMS THE PRESIDENT'S ANNUAL EVALUATION, INCLUDING A PERCENTAGE TREND COMPARISON OF BONUSES AWARDED TO OFFICERS AT UPAF AS WELL AS HOW OTHER SIMILAR NONPROFITS COMPENSATE THEIR PRESIDENT. X 10 9134 FMV X TICKETS 11 15576 FMV X MERCHANDISE 9 13559 FMV X GIFT CARDS 4 10180 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT AUDITOR IN CONSULTATION WITH THE UNITED PERFORMING ARTS FUND'S FINANCE AND OPERATIONS DIRECTOR. AFTER A DRAFT OF THE 990 IS PREPARED, THE UNITED PERFORMING ARTS FUND EXECUTIVE VICE PRESIDENT REVIEWS THE RETURN FOR ACCURACY. THEN, THE RETURN IS PRESENTED TO UPAF'S AUDIT AND COMPLIANCE COMMITTEE AND BOARD FOR FINAL APPROVAL AND SIGNATURE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS ANNUALLY ADMINISTERED TO ALL CURRENT UPAF BOARD, STAFF AND STANDING COMMITTEE MEMBERS FOR COMPLETION. RESULTS ARE COMPILED, REVIEWED AND ANY NECESSARY ACTIONS THAT NEED TO BE TAKEN TO MAINTAIN COMPLIANCE WITH THE POLICY ARE IMPLEMENTED IMMEDIATELY. FORM 990, PART VI, SECTION B, LINE 15 THE CURRENT BOARD CHAIR, INCOMING BOARD CHAIR AND GOVERNANCE COMMITTEE MET, REVIEWED, DELIBERATED AND APPROVED THE CURRENT UPAF PRESIDENT'S CONTRACT AND COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR THE PROCESS USED TO SELECT AN INDEPENDENT ACCOUNTANT.