2018-11-06T13:31:37-06:00 2017-12-31 390758449 WIPFLI LLP PO BOX 8700 MADISON WI 537088700 990 2017-01-01 391085180 JOHN MICHAEL KOHLER ARTS CENTER INC JOHN 9204586144 608 NEW YORK AVENUE SHEBOYGAN WI 53081 RICHARD BALGE BOARD TREASURER 9204586144 2018-10-25 1 AMANDA VANNATTA P00948755 6082741980 2018-10-25 216.54.158.12 2018-10-25 09:10:46 CD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 D39DFCF308E29798099C6E98D97B6F6C3915D4BA 2017 2019-02-21 02:37:17Z MARK SAMUEL GAPPMAYER 608 NEW YORK AVENUE SHEBOYGAN WI 53081 25439011 0 X WWW.JMKAC.ORG X 1959 WI TO GENERATE A CREATIVE EXCHANGE BETWEEN ARTISTS AND THE PUBLIC. 17 17 178 440 58428 25936 7439681 8165765 332505 342605 1867606 3258752 526265 523259 10166057 12290381 325000 0 0 0 3179637 3799386 0 0 435696 2945575 3108429 6450212 6907815 3715845 5382566 67873081 80033322 279381 585840 67593700 79447482 X OUR MISSION IS TO GENERATE A CREATIVE EXCHANGE BETWEEN ARTISTS AND THE PUBLIC. 0 0 2496482 0 26056 VISUAL ARTS - THE JOHN MICHAEL KOHLER ARTS CENTER, INC. ("JMKAC") 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-REKNOWNED 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. IT IS THIS UNIQUE FIELD OF ART MAKING WHICH JMKAC CELEBRATED IN 2017 AS PART OF ITS YEARLONG, 50TH ANNIVERSARY SERIES OF 15 EXHIBITIONS ENTITLED THE ROAD LESS TRAVELED.IN 1970, JMKAC BEGAN ITS RESEARCH INTO ARTIST-BUILT ENVIRONMENTS WITH ONE SITE IN NORTHERN WISCONSIN. JMKAC NOW CARES FOR COMPONENTS FROM THIRTY ENVIRONMENTS AND IS THE STEWARD FOR TWO SITES. FOR THE ROAD LESS TRAVELED, JMKAC STAFF DIVERTED FROM TRADITIONAL MODES OF EXHIBITION MAKING. BECAUSE ART ENVIRONMENTS INTERSECT WITH SO MANY ASPECTS OF CONTEMPORARY ART, AN INTERDISCIPLINARY, COLLABORATIVE MODEL WAS INITIATED TO ELICIT NEW AND DYNAMIC PERSPECTIVES. THOUGHT LEADERS FROM A VARIETY OF DISCIPLINES AND ARTISTS FROM WIDE-RANGING BACKGROUNDS WERE INVITED TO SHARE THEIR RESPONSES TO THE WORK OF THE 15 ARTIST-ENVIRONMENT BUILDERS. THE RESULT WAS PREVIOUSLY UNEXPLORED AVENUES INTO UNDERSTANDING THESE SINGULAR WORKS OF ART. IN ADDITION, JMKAC HOSTED THE ROAD LESS TRAVELED CONFERENCE, A 3-DAY INTERNATIONAL AND INTERDISCIPLINARY EVENT IN SHEBOYGAN, WISCONSIN. DURING THIS INTERACTIVE CONFERENCE, SCHOLARS, ARTISTS, PRESERVATIONISTS, EDUCATORS, ACTIVISTS, ART HISTORIANS, COLLECTORS, AND DEVOTEES MET TO DELIBERATE, DEBATE, AND DISCUSS WAYS TO UNDERSTAND AND PRESERVE ARTIST-BUILT ENVIRONMENTS. TOPICS INCLUDED CURATION OF ART ENVIRONMENTS IN THE GALLERY SPACE, CURRENT RESEARCH AND CONSERVATION METHODS, COLLABORATIVE PRESERVATION, SITE STEWARDSHIP, AND COMMUNITY RELATIONS REQUIRED FOR KEEPING SITES IN PLACE AND RELEVANT. THE RESULT WAS THE EXPLORATION OF NEW CONCEPTS RELATED TO THIS UNIQUE STYLE OF ART MAKING AND ABOUT HOW IT IS THOUGHT ABOUT AND CARED FOR MOVING FORWARD. 928636 0 214082 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 2017, THE ARTS CENTER OFFERED 100 CLASSES AND CAMPS FOR 1,109 PARTICIPANTS. IN ADDITION, THE EDUCATION DEPARTMENT LED 265 TOUR GROUPS FOR 7,738 VISITORS, PRIMARILY STUDENTS. THE ARTS-BASED PRESCHOOL FOR 3-TO-5-YEAR-OLDS EDUCATED 144 STUDENTS. 675604 0 29905 PERFORMING ARTS - PERFORMING ARTS OFFERS A WIDE ARRAY OF PROGRAMMING FOR ALL AGES INCLUDING FAMILY FESTIVALS, 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 NEARLY 13,000 PATRONS WITH 41 PERFORMANCES. 668246 0 95418 SALES, GALLERIES, CAFE, AND RENTALS 374568 0 70401 SPECIAL EVENTS 199431 0 0 CONNECTING COMMUNITIES 1242245 0 165819 5342967 1 1 0 0 0 0 0 1 0 1 1 1 0 0 0 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 1 0 0 1 85 0 178 1 1 1 0 0 0 0 1 1 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 IL WI X DANA FURMAN 9204586144 608 NEW YORK AVENUE SHEBOYGAN WI 53081 MICHAEL BEECK DIRECTOR 1.00 X 0 0 0 LINDA BRYCE 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 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 ANTHONY RAMMER DIRECTOR 1.00 X 0 0 0 KRISTI RICHERSON DIRECTOR 1.00 X 0 0 0 MYSHOUA VANG DIRECTOR 1.00 X 0 0 0 STEVE WESTPHAL DIRECTOR 1.00 X 0 0 0 CARLA WOODS DIRECTOR 1.00 X 0 0 0 MARLENE YANG DIRECTOR (THRU JULY) 1.00 1.00 X 0 0 0 SANDRA SACHSE BOARD PRESIDENT 1.00 0.10 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 221468 0 17398 221468 0 17398 1 0 1 0 TRES BIRDS INC 3821 STEELE STREET UNIT B DENVER CO 80205 ARCHITECTURAL DESIGN SERVICES 1242645 1 103438 159353 5953483 95900 1853591 32907 8165765 EDUCATION REVENUE 611600 214082 214082 SPECIAL EVENTS REVENUE 711190 70401 70401 PERFORMING ARTS REVENUE 711190 29905 29905 VISUAL ARTS REVENUE 712110 26056 26056 GALLERIES REVENUE 711190 2161 2161 342605 1394522 1394522 156798 29334 0 15699 156798 13635 170433 13635 156798 14723048 12858818 1864230 1864230 1864230 70549 159353 51660 18889 18889 12158 0 12158 12158 312288 222453 89835 93257 -3422 ART CAFE REVENUE 722513 183729 183729 LIQUOR AND SODA SALES REVENUE 722410 27866 27866 CATERING REVENUE 722320 20349 20349 231944 12290381 435862 58428 3630326 238867 179150 35830 23887 2870664 2152998 430600 287066 22240 14678 6450 1112 440088 316234 83034 40820 227527 163629 42081 21817 4991 4991 19507 19507 97708 97708 352489 298605 53564 320 519788 505381 7244 7163 457342 360620 54253 42469 52891 12119 40172 600 475063 401434 72196 1433 191571 174947 13985 2639 17259 11846 5413 553561 531150 19862 2549 91096 82435 7284 1377 PHOTOGRAPHY 74117 74087 30 DUES AND SUBSCRIPTIONS 47140 7088 38033 2019 IN-KIND SUPPLIES 32907 21587 11320 UBIT TAXES 7297 7297 113702 22691 90586 425 6907815 5342967 1129152 435696 858308 660449 43866 46311 543832 1540970 25071 6307 162606 132886 87962 126184 21038117 9269800 10692609 11768317 50801058 59184615 4657414 6546568 355 20715 67873081 80033322 222453 515381 56928 70459 279381 585840 X 11162407 10690414 41112109 53443504 15319184 15313564 67593700 79447482 67873081 80033322 5382566 6471216 0 X 0 1 X 1 0 X 4930817 5709090 5543490 7439681 8165765 31788843 4930817 5709090 5543490 7439681 8165765 31788843 19230421 12558422 554046 708411 1086542 1430368 1551320 5330687 18592 13415 41396 26773 26936 127112 77668 75240 152908 37399550 4353358 0.33580 0.35650 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS RECEIPTS FROM FUNDRAISING EVENTS - 2013 AMOUNT: $ 77,668. 2014 AMOUNT: $ 75,240. X X X X 0 26206404 4165 5763249 684812 31289006 24790283 1140 2104981 690000 26206404 26027599 50592 -582084 705824 24790283 25426427 140295 770877 310000 26027599 21793047 162503 4050877 580000 25426427 0.00000 0.47790 0.52210 0 0 2509702 2509702 14100231 7214453 6885778 143640 102218 41422 2404905 1953129 451776 1879639 1879639 11768317 MONEY MARKET FUND 6431937 C CERTIFICATES OF DEPOSIT 114631 C 6546568 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 2017 AND 2016, 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 227924 159353 68571 25824 2400 23304 227924 159353 68571 25824 2400 23304 51528 17043 X X 0 0 0 0 0 0 0 0 0 MARK SAMUEL GAPPMAYER CENTER DIRECTOR 221468 0 0 0 0 0 0 0 17398 0 238866 0 0 0 X SUPPLIES 25 26957 COST OF DONATED PROP X LEVITT ITEMS 2 5950 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. INDIVIDUAL MERIT INCREASES ARE AWARDED BASED ON THE FINAL PERFORMANCE REVIEW RATING. 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 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 FREDERIC CORNELL KOHLER CHARITABLE TRUST C 777750 FMV CREATION AND PRESERVATION PARTNERS INC C 160000 FMV