2016-11-14T12:02:32-06:00 2015-12-31 390758449 Wipfli LLP PO Box 8700 Madison WI 537088700 990 2015-01-01 391085180 John Michael Kohler Arts Center Inc JOHN 9204586144 608 New York Avenue Sheboygan WI 53081 Richard Balge Board Treasurer 9204586144 2016-11-07 1 Amanda VanNatta P00948755 6082741980 2016-11-07 2015 2017-02-10 21:41:12Z Sandra Sachse 608 New York Avenue Sheboygan WI 53081 42601839 0 X www.jmkac.org X 1959 WI Our mission is to generate a creative exchange between artists and the public. 19 19 138 400 76276 41396 5709090 5543490 354367 285210 4443772 1495168 431832 606089 10939061 7929957 0 0 0 0 3220159 3211139 10781 0 468527 2455228 2541925 5686168 5753064 5252893 2176893 62732214 61934791 731893 219239 62000321 61715552 X Our mission is to generate a creative exchange between artists and the public. 0 0 1991871 0 0 THE JOHN MICHAEL KOHLER ARTS CENTER, INC. (JMKAC) STAFF ANNUALLY ORIGINATE 12-22 CURATED EXHIBITIONS THAT ARE PART OF TWO OR THREE BROAD THEMES EXPLORING RELEVANT ISSUES IN CONTEMPORARY ART - EMPHASIZING INSTALLATION WORKS, NEW GENRES, CRAFT-RELATED FORMS, AND THE WORK OF SELF-TAUGHT ARTISTS. IN 2015, THE JMKAC PRESENTED TWO BROAD THEMES.LIFE LIT UP:IN TODAY'S ERA OF SELFIES AND INSTANT IMAGERY, THE ARTS CENTER OFFERS A FASCINATING EXPLORATION OF THE CAMERA'S ENDURING ABILITY TO CAPTURE THE ESSENCE OF TIME AND THE POWERS OF INVENTION. LIFE LIT UP SERIES OFFERED AN EXPLORATION OF THE CAMERA'S ENDURING ABILITY TO CAPTURE THE ESSENCE OF TIME AND THE POWERS OF INVENTION THROUGH FIVE EXHIBITIONS. THE UNIFIYING FORCE IN THE EXHIBITION PHOTOGRAPHY AND THE SCIENTIFIC SPIRIT WAS THAT EACH PIECE BY 16 PHOTOGRAPHERS CHARACTERIZED INVENTION AND IMAGINATION IN A MANNER DESCRIBED BY WALT WHITMAN AS "THE SCIENTIFIC SPIRIT."TOWARD TEXTILES:THE TOWARD TEXTILES SERIES OF EXHIBITION EXPLORE THE EXPRESSIVE POSSIBILITIES OF FIBER-BASED ART WHILE ENGAGING VIEWERS IN THE MEDIUM'S ASSOCIATIVE AND SOCIAL MEANING. INCLUDED IN THIS SERIES OF 6 EXHIBITIONS WAS THE EXHIBITION MATERIAL FIX. BRINGING TOGETHER A RANGE OF ARTISTS WHO CREATE FIBER-BASED WORK, MATERIAL FIX EXPLORES THE WAYS THIS MEDIUM CONTRIBUTES TO LARGER DIALOGUES IN CONTEMPORARY ART. CENTRAL TO THE EXHIBITION'S CONCEPTUAL FOCUS IS A CONTEMPLATION OF FIBER'S UNIQUE MATERIAL SPECIFICITY AND THE WAYS CONTEMPORARY FIBER-BASED ARTISTS JOIN PROCESS WITH CURRENT THEORETICAL AND AESTHETIC CONCERNS THAT CONCURRENTLY HIGHLIGHT AND UNDERSCORE THE CONTINUED RELEVANCY OF CRAFT. ALSO INCLUDED IN THE SERIES WAS THE EXHIBITION EBONY PATTERSON: DEAD TREEZ. IN THIS EXHIBITION, PATTERSON EXPLORES THE SOCIAL AND POLITICAL ISSUES FOUND WITHIN THE GENDER-BENDING SUBCULTURE OF JAMAICA'S DANCEHALL COMMUNITY. DEAD TREEZ TRAVELED TO THE MUSEUM OF ART AND DESIGN IN NEW YORK AS WELL AS OTHER VENUES. 882246 0 177155 Education efforts deepen the impact of other programs through docent-led tours using visual thinking strategies (VTS), a faciliatated 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 2015, the Arts Center offered 97 classes, camps, and teacher institutes for 1,563 participants. In addition, the Education Department led 176 tour groups for over 6,173 visitors, primarily students. The arts-based preschool for 3- to 5-year-olds educated 43 students in the spring of 2015 and 54 in the fall. 684705 0 57417 Performing arts offers a wide array of programming for all ages including Footlights, family festivals, Festive Fridays, Levitt AMP summer music series, community cinema, senior honor recital, Readers Theatre for Children and the Midsummer Festival of the Arts concerts. These programs served over 24,370 patrons with 172 performances. 216351 4587 CONNECTING COMMUNITIES 202339 43833 Special Events 548483 142338 sales galleries, cafe, and rentals 967173 190758 4525995 1 1 0 0 0 0 0 1 0 1 1 0 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 72 0 1 138 1 1 1 0 0 0 0 1 1 0 0 0 0 X 19 19 1 0 1 0 1 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 IL WI X KELLEY RENZELMANN 9204586144 608 New York Avenue Sheboygan WI 53081 Ashley Agard director 1.00 X 0 0 0 Jane Barclay Mandel director 1.00 X 0 0 0 michael beeck director 1.00 X 0 0 0 Diane Buck director 1.00 X 0 0 0 Mike Cisler Director 1.00 X 0 0 0 Ann Grittenger director 1.00 X 0 0 0 Sara Larsen 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 jeanene meisser director 1.00 X 0 0 0 KC Nemschoff director 1.00 X 0 0 0 Maeve Quinn director 1.00 X 0 0 0 Anthony Rammer director 1.00 X 0 0 0 steve woods director 1.00 1.00 X 0 0 0 Marlene Yang director 1.00 1.00 X 0 0 0 Vue Yang director 1.00 X 0 0 0 Sandra Sachse President 1.00 X X 0 0 0 richard balge treasurer 1.00 X X 0 0 0 laura kohler secretary 1.00 X X 0 0 0 ruth deyoung kohler center director 36.00 4.00 X 184372 0 7815 184372 0 7815 1 0 1 0 0 91786 157211 4842000 104403 348090 137013 5543490 education 611600 177155 177155 performing arts 711190 57417 57417 special events 711190 43833 43833 connecting communities 711190 4587 4587 2218 2218 285210 925262 925262 161280 19611 0 10313 161280 9298 170578 9298 161280 34919942 34350036 569906 569906 569906 86880 157211 53006 33874 33874 2336 0 2336 2336 395945 258527 137418 140120 -2702 Art Cafe Revenue 722513 188381 188381 Liquor and soda sales revenue 722320 54420 54420 catering revenue 722410 15260 15260 3822 3822 261883 7929957 425330 76276 1884861 192187 144140 28828 19219 2426906 1806641 342929 277336 24426 13812 10036 578 390236 284720 64224 41292 177384 131986 25253 20145 22248 8744 13504 30352 30352 87632 87632 331767 328803 2964 214804 195992 14898 3914 348188 316519 19595 12074 34882 6464 27555 863 528499 509065 17000 2434 69062 65489 497 3076 6620 5919 476 225 515276 493621 18764 2891 79864 77643 1889 332 in-kind supplies 137013 65954 80 70979 program equipment 55725 40185 8430 7110 dues and subscriptions 41908 8106 33549 253 credit card fees 20754 15384 15 5355 17331 6808 10072 451 5753064 4525995 758542 468527 736453 506229 6699297 43853 89824 32760 78365 109933 168485 168135 98324 108833 18769026 8213635 10453085 10555391 44408381 50409657 62732214 61934791 648106 153538 83787 65701 731893 219239 X 11181695 11116904 35531604 35270820 15287022 15327828 62000321 61715552 62732214 61934791 2176893 -2461662 0 X 0 1 X 1 0 X 5496737 5332180 4930817 5709090 5543490 27012314 5496737 5332180 4930817 5709090 5543490 27012314 16016745 10995569 1514393 583193 554046 708411 1086542 4446585 30663 23674 18592 13415 86589 172933 7354 6629 77668 75240 166891 31798723 4249496 0.34580 0.33730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 0 26027599 50592 -582084 705824 24790283 25426427 140295 770877 310000 26027599 21793047 162503 4050877 580000 25426427 18791412 174045 3152590 325000 21793047 21576472 158274 -2793334 150000 18791412 0.00000 0.60300 0.39700 0 0 2488965 2488965 13990692 6448297 7542395 143640 93217 50423 1980899 1672121 308778 164830 164830 10555391 X 5733350 -2461662 30841 -2430821 8164171 87632 -321846 -234214 7929957 6018119 30841 321846 352687 5665432 87632 87632 5753064 Part III, Line 1a: The Arts Center does not capitalize its collection items acquired either through purchase or donation. Contributions of collections items are not recognized in the statement of activities. Proceeds from deaccessions or insurance recoveries are reflected on the statement of activities based on the absence or existence and nature of donor-imposed restrictions. During 2015, there were no disposals of collections items. Part III, Line 4: In order to save important oeuvres from destruction, 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 endowment funds are maintained to provide income to the organization in furtherance of its exempt purpose. 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 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. Part XI, Line 4b - Other Adjustments: Fundraising Expense -53,006. Cost of Goods Sold -258,527. Rental Expense -10,313. Part XII, Line 2d - Other Adjustments: Fundraising expense 53,006. cost of goods sold 258,527. Rental Expense 10,313. Benefit Gala 239130 157211 81919 23450 4900 23361 239130 157211 81919 23450 4900 23361 51711 30208 X X 0 0 0 0 0 0 0 0 0 ruth deyoung kohler center director 184372 0 0 0 0 0 0 0 7815 0 192187 0 0 0 X Benefit Items 53 69759 cost of donated prop X Supplies 50 57058 cost of donated prop X MFA Auction Items 107 10196 cost of donated prop 0 0 0 0 Part I, Column (b): The Number of Contributions or items contributed indicated above is the number of contributions. Form 990, Part VI, Section A, line 2 Laura Kohler and Ruth Deyoung Kohler have a family relationship. Form 990, Part VI, Section A, line 4 The organization made the following changes to its bylaws during the year: Members - Members will not vote on the Board of Director election. Term Limits - Directors may serve for a maximum of two consecutive three-year terms of office. Officers, Number - The principal officers of the Arts Center shall be a President, a Secretary, a Treasurer, and an Executive Director. The Board of Directors may elect one or more Vice Presidents and such other officers and assistant officers as may be deemed necessary. The same individual may simultaneously hold more than one office, except that the positions of President and Treasurer may not be held simultaneously by the same individual. Each of the President, Secretary, and Treasurer must also be a member of the Board of Directors. The Executive Director shall be a salaried, non-voting member of the Board of Directors. Officers, Terms of Office - Each officer shall hold office from the close of the Annual Directors Meeting for a term of one year, or until a qualified successor is elected upon expiration of the term of that officer, or until that officer's death, or until that officer shall resign or shall have been removed in the manner hereinafter provided; provided, however, that the President shall be elected to a two-year term and the Executive Director shall be appointed to such term and upon such conditions as shall be determined by the Board of Directors. The President may serve for a maximum of one two-year term in office. The Executive Director and the Treasurer shall serve at the pleasure of the Board of Directors and shall not be subject to term limits. The Secretary may serve for no more than three consecutive one-year terms in office. KTAE Director - At all times, there shall be one Director position which shall have been appointed by the board of the Kohler Trust for Arts and Education from among its then-serving trustees. The KTAE Director shall have voting rights, shall be included in the total number of authorized Directors, and shall be counted for purposes of determining whether a quorum is present. The KTAE Director shall be exempt from term limits. For purposes of clarification, while acting in her or his capacity as a Director of the Arts Center, the KTAE Director must, at all times, act on behalf of and in the best interests of the Arts Center. Form 990, Part VI, Section A, line 6 THE ORGANIZATION HAS 1281 MEMBERS WITH THE MAJORITY FROM EAST CENTRAL AND SOUTH EASTERN WISCONSIN. 35% OF THE MEMBERS ARE AT THE DONOR-LEVEL, MEANING THEY GIVE AT THE $100 LEVEL OR MORE. 309 MEMBERS HAVE BEEN MEMBERS OF THE ARTS CENTER FOR 10 OR MORE YEARS. Form 990, Part VI, Section B, line 11 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 Each Director shall disclose to the Board of Directors any conflict of interest or possible conflict of interest whenever the conflict pertains to a matter being considered by the Board of Directors. 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. In addition, she or he shall not use her or his personal influence on the matter, but may briefly state her or his position on the matter and may answer pertinent questions from other directors since her or his knowledge may be of great assistance. The minutes of the meeting involving any such situation shall reflect that a disclosure was made, the abstention from voting, and the quorum situation. If a director is uncertain as to whether she or he has a conflict of interest which requires abstention, or if a director asserts that another director has such a conflict, the Board of Directors, by majority vote of those present other than the director having the possible conflict, shall decide whether abstention is required. If abstention is required, the affected director shall leave the meeting during the discussion and vote on the matter and shall abstain from voting on the matter. Form 990, Part VI, Section B, line 15 The Arts Center's Human Resource Committee 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 Human Resource Committee reviews the entire compensation system which is driven by external market comparisons for similar type and size organizations and internal equity if the system is changed. The Human Resource Committee requests a performance update from the Director of key leadership positions in closed session on an annual basis. Merit increase pools are determined annually as a percent of budget with the Human Resource Committee's approval. Merit pools are determined by internal financial conditions as well as a review of market comparables. 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 are fairly uncommon. When done, an external market review and internal equity review are also completed. Actions of the committee are documented in the committee 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 supporting WI 501(c)(3) Line 11b, II N/A 0 Kohler Trust for the arts and education 725X Woodlake Road kohler WI 53044 391274547 supporting WI 501(c)(3) Line 11b, II N/A 0 Frederic Cornell Kohler Charitable Trust 411 E Wisconsin Avenue Suite 204 milwaukee WI 53202 396705842 supporting WI 501(c)(3) Line 11a, I John michael kohler arts center inc 1 Creation and preservation partners inc 608 New york avenue sheboygan WI 53081 461273322 supporting WI 501(c)(3) Line 11a, I john michael kohler arts center inc 1 0 1 1 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 Frederic Cornell Kohler Charitable Trust C 204850 fmv Creation and Preservation Partners Inc B 125411 FMV