2015-12-17T09:47:34-06:00 2014-12-31 Grant Thornton LLP 100 E Wisconsin Ave Milwaukee WI 53202 990 2014-01-01 391085180 JOHN MICHAEL KOHLER ARTS CENTER INC % KELLEY RENZELLMAN JOHN 9204586144 608 NEW YORK AVE SHEBOYGAN WI 53081 RICHARD BALGE TREASURER 9204586144 2015-12-16 true Michelle L Weber P00556798 4142898200 2014 2016-03-07 17:11:31Z X RUTH DEYOUNG KOHLER 608 NEW YORK AVE SHEBOYGAN WI 53081 25604968 false X www.jmkac.org X 1959 WI TO SUPPORT INNOVATIVE EXPLORATION IN THE ARTS & TO FOSTER AN EXCHANGE BETWEEN A NATIONAL COMMUNITY OF ARTISTS & THE PUBLIC TO REALIZE THE POWER OF THE ARTS TO TRANSFORM OUR WORLD. 19 19 132 350 55507 13415 4930817 5709090 362320 354367 2187336 4443772 374844 431832 7855317 10939061 43420 0 0 0 2984383 3230940 7500 0 364284 2441231 2455228 5476534 5686168 2378783 5252893 60651808 62732214 925836 731893 59725972 62000321 X TO ENCOURAGE AND SUPPORT INNOVATIVE EXPLORATION IN THE ARTS AND TO FOSTER AN EXCHANGE BETWEEN A NATIONAL COMMUNITY OF ARTISTS AND A BROAD PUBLIC THAT WILL HELP REALIZE THE POWER OF THE ARTS TO INSPIRE AND TRANSFORM OUR WORLD. false false 1948284 23962 EXHIBITIONS: THE JOHN MICHAEL KOHLER ARTS CENTER, INC. (JMKAC) STAFF ANNUALLY ORIGINATE 12-22 CURATED EXHIBITIONS THAT ARE PART OF 2-3 BROAD THEMES EXPLORING RELEVANT ISSUES IN CONTEMPORARY ART - EMPHASIZING INSTALLATION WORKS, NEW GENRES, CRAFT-RELATED FORMS, AND THE WORK OF SELF-TAUGHT ARTISTS. IN 2014, THE JMKAC PRESENTED THREE BROAD THEMES. THE OPEN EYE September 1, 2013 - March 4, 2014 THIS WAS A SERIES OF FIVE EXHIBITIONS THAT AIMED TO STRETCH THE VIEWER'S ABILITY TO RECEIVE THE MESSAGES CONVEYED THROUGH THE IMAGES FOUND IN EVERYDAY SURROUNDINGS. VISITORS WERE PRESENTED WITH THE PROPOSITION THAT THE MORE ONE OBSERVES, THE MORE ONE IS ABLE TO DISCOVER, INTERPRET, AND, BY EXTENSION, CREATE. THIS MUST BE THE PLACE September 14, 2013 - February 22, 2014 The twelve artists in this series activated the extraordinary qualities found in places they consider pivotal to their human existence. These places have the ability to counteract official histories and integrate personal relationships, familiar experiences, and lingering memories. Captivated by the narrative inherent in these places, they trace a broader story, as told in the intimate understanding of their own histories. The artists' locales, histories, ways of learning, and reasons for making may be widely varied, but they each search to 'find their place' and seek to articulate what it feels like when a place persists - when it clings to us, or we to it, and can't be shaken. Works in the exhibition included photography, sculpture, film, drawing, vernacular art environments and site-specific installations. ARTS/INDUSTRY: COLLABORATION AND REVELATION March 23 - August 31, 2014 This sweeping exhibition surveys almost 350 works of art created in the world-renowned Arts/Industry residency program. Founded by the John Michael Kohler Arts Center in 1974 to spark collaborations between artists and industrial artisans, Arts/Industry is coordinated by the Arts Center and supported and hosted by Kohler Co. The exhibition primarily features works of art that artists-in-residence have donated to the collections of the Arts Center and Kohler Co. For four decades, artists from all over the world have used the Pottery, Foundry, and Enamel Shop of America's leading plumbingware manufacturer to create bodies of work that would have been impossible to make in their studios. More than four hundred artists have spent two to six months on the production floor of Kohler Co., alongside the men and women who cast and finish the company's products. The exchange that takes place between factory artisans and artists is central to the program's success. 802035 169717 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 2014, THE ARTS CENTER OFFERED 116 CLASSES, CAMPS, AND TEACHER INSTITUTES FOR 1,085 PARTICIPANTS. IN ADDITION, THE EDUCATION DEPARTMENT LED 243 TOUR GROUPS FOR OVER 5,991 VISITORS, PRIMARILY STUDENTS. THE ARTS-BASED PRESCHOOL FOR 3- TO 5-YEAR-OLDS EDUCATED 49 STUDENTS IN THE SPRING OF 2014 AND 46 IN THE FALL. 474374 82994 PERFORMING ARTS OFFERS A WIDE ARRAY OF PROGRAMMING FOR ALL AGES INCLUDING SUMMER THEATRE, FOOTLIGHTS, FAMILY FESTIVALS, FESTIVE FRIDAYS, COMMUNITY CINEMA, SENIOR HONOR RECITAL, READERS THEATRE FOR CHILDREN AND THE MIDSUMMER FESTIVAL OF THE ARTS CONCERTS. THESE PROGRAMS SERVED OVER 13,200 PATRONS WITH 88 PERFORMANCES. 323871 342 CONNECTING COMMUNITIES 251618 77352 SPECIAL EVENTS 756661 158605 OTHER 1332150 236299 4556843 true true false false false false false true false true true false false false false true false true false false false false false false true false false false false false false false false false false false false false true false false false false true true true false false true 60 0 true 132 true true true false false false false true true false false false false X 19 19 true false false false true true true true true false false true true true true true false true true false IL WI X KELLEY RENZELLMAN 9204586144 608 NEW YORK AVE SHEBOYGAN WI 53081 Mike Cisler Term 2016 President 1.0 0.0 X X 0 0 0 Diane Buck TERM 2015 Vice President 1.0 0.0 X X 0 0 0 Jane Barclay Mandel TERM 2016 Vice President 1.0 0.0 X X 0 0 0 Richard Balge TERM 2015 Treasurer 1.0 0.0 X X 0 0 0 Laura Kohler TERM 2016 Secretary 1.0 0.0 X X 0 0 0 Edward McKelvey TERM 2016 Director 1.0 0.0 X 0 0 0 Michael Beeck TERM 2017 Director 1.0 0.0 X 0 0 0 Paul Nemschoff TERM 2017 Director 1.0 0.0 X 0 0 0 Maeve Quinn TERM 2017 Director 1.0 0.0 X 0 0 0 Steve Woods TERM 2016 Director 1.0 1.0 X 0 0 0 Sandra Sachse TERM 2016 Director 1.0 0.0 X 0 0 0 Jeanene Meisser TERM 2016 Director 1.0 0.0 X 0 0 0 Marlene Yang TERM 2015 Director 1.0 1.0 X 0 0 0 Anthony Rammer TERM 2015 Director 1.0 0.0 X 0 0 0 Ashely Agard TERM 2017 Director 1.0 0.0 X 0 0 0 Ann Grittenger TERM 2015 Director 1.0 0.0 X 0 0 0 Vue Yang TERM 2017 Director 1.0 0.0 X 0 0 0 Florence McKeown TERM 2015 Director 1.0 0.0 X 0 0 0 Sara Larsen TERM 2017 Director 1.0 0.0 X 0 0 0 Charles Ries Thru May 2014 Director 1.0 0.0 X 0 0 0 Robert Guenther Thru May 2014 Director 1.0 0.0 X 0 0 0 Mona Strean Thru May 2014 Director 1.0 0.0 X 0 0 0 Ruth DeYoung Kohler TERM 2015 Center Director 36.0 4.0 X 105836 0 6985 105836 0 6985 1 false false false 0 71456 110754 3323350 87330 2116200 117088 5709090 VISUAL ARTS 711190 23962 23962 EDUCATION 611600 169717 169192 525 PERFORMING ARTS 711190 82994 70931 12063 CONNECTING COMMUNITIES 711190 342 342 SPECIAL EVENTS 711190 77352 65935 11417 354367 635311 635311 0 0 73100 10434 73100 10434 83534 10434 73100 18155498 89756 14346311 90462 3809187 -706 3808461 3808461 75240 110754 44818 30422 30422 0 353793 184316 169477 158605 10872 ART CAFE REVENUE 722513 112714 112714 LIQUOR AND SODA SALES REVENUE 722320 28486 28486 CATERING REVENUE 722410 5715 5715 1484 1484 148399 10939061 488967 55507 4685497 0 0 0 0 107081 80118 16182 10781 0 2561161 1917552 387299 256310 25528 19100 3858 2570 343433 256184 53608 33641 193737 145053 29297 19387 0 10729 8066 2552 111 30017 30017 0 0 86887 86887 290515 280360 3725 6430 210285 199488 3390 7407 45652 24239 13693 7720 33549 6549 26381 619 0 357467 342758 11423 3286 73996 68291 3731 1974 0 7323 4898 2425 0 0 481586 460729 16412 4445 77239 69696 6238 1305 SUPPLIES 329030 313922 12563 2545 CLEANING AND MAINTENANCE 114503 107973 5154 1376 SHIPPING 88192 88192 UBI TAXES 4107 4107 214151 159568 50206 4377 5686168 4556843 765041 364284 524414 736453 6914453 6699297 123278 89824 227692 78365 0 0 0 0 0 0 177784 168485 76780 98324 18156039 7702954 9727739 10453085 42879668 44408381 0 0 0 0 0 0 0 0 60651808 62732214 839688 648106 0 0 86148 83787 0 0 0 0 0 0 0 0 0 0 0 0 925836 731893 X 10448782 11181695 34122931 35531604 15154259 15287022 59725972 62000321 60651808 62732214 5252893 -2978544 X false true X true false X 6401921 5496737 5332180 4930817 5709090 27870745 0 0 6401921 5496737 5332180 4930817 5709090 27870745 17054216 10816529 561793 1514393 583193 554046 708411 3921836 17213 30663 23674 18592 13415 103557 2607 7354 6629 77668 75240 169498 32065636 4011347 0.33732 0.33974 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X false 25426427 140295 770877 310000 26027599 21793047 162503 4050877 580000 25426427 18791412 174045 3152590 325000 21793047 21576472 158274 -2793334 150000 18791412 18848831 283937 2643704 200000 21576472 0.57200 0.42800 false false 0 1648886 1648886 0 13721595 5516462 8205133 0 0 0 1808764 1609009 199755 976794 577483 399311 10453085 0 0 X 8130724 -2978544 27960 229134 -2721450 10852174 86887 86887 10939061 5856375 27960 229134 257094 5599281 86887 86887 5686168 Schedule D, Part III, Line 1a FINANCIAL STATEMENT FOOTNOTE 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 2014, THERE WERE NO DISPOSALS OF COLLECTION ITEMS. Schedule D, Part III, Line 4 DESCRIPTION OF ORGANIZATION'S COLLECTIONS THE ORGANIZATION'S COLLECTIONS FOCUS ON LARGE BODIES OF WORK BY ARTIST-ENVIRONMENT BUILDERS, THE ART OF FOLK AND SELF-TAUGHT ARTISTS, AND WORKS MADE VIA THE ARTS/INDUSTRY RESIDENCY PROGRAM. THESE COLLECTIONS FOSTER A BROAD-BASED UNDERSTANDING OF ART AS AN INTEGRAL PART OF LIFE AND CREATIVITY AS A KEY ELEMENT IN THE INDUSTRIAL ENVIRONMENT. EXHIBITIONS DRAWN FROM THE COLLECTIONS, AND PUBLICATIONS ON THEM, CAPTIVATE, EDUCATE, AND INSPIRE AUDIENCES OF WIDE-RANGING DIVERSITY AND INTERESTS. Schedule D, Part V, Line 4 INTENDED USES OF ENDOWMENT FUNDS THE ENDOWMENT FUNDS ARE MAINTAINED TO PROVIDE INCOME TO THE ORGANIZATION IN FURTHERANCE IF ITS EXEMPT PURPOSE. SCHEDULE D, PART X, QUESTION 2 ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER ASC 740-10 The JMKAC and CAPP are exempt from income tax under Section 501(c)(3) of the Internal Revenue Code. In addition, the JMKAC 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)(1). CAPP has been classified as an organization other than a private foundation under Section 509 (a)(3) as a Type I supporting organization. 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. As of December 31, 2014, the statute of limitations is no longer open for years before 2011 for federal income tax purposes. For state income tax purposes, the statute of limitations is no longer open for years before 2010. There were no interest or penalties related to income tax that have accrued or recognized as of and for the year ended December 31, 2014. PART XI, LINE 2D Reconciliation of revenue Fundraising Event Expenses, Netted w/ revenue 44,818 Cost of Goods Sold, netted w/ revenue 184,316 Total $229,134 PART XII, LINE 2D Reconciliation of expenses Fundraising Event Expenses, Netted w/ revenue 44,818 Cost of Goods Sold, netted w/ revenue 184,316 Total $299,134 BENEFIT GALA 184322 110562 73760 14835 9419 20314 FOA FUNDRAISER 1672 192 1480 250 0 185994 110754 75240 14835 9419 20564 44818 30422 X 6 21291 FMV X Supplies 44 28152 FMV X MFA Auction Items 115 8394 FMV X Benefit Items 28 59251 FMV false false true SCHEDULE M, PART I, LINE 32A THIRD PARTY SOLICITATION THE ORGANIZATION USES A THIRD PARTY TO SOLICIT A PORTION OF THE ITEMS FOR THE BENEFIT GALA FROM ORGANIZATIONS AND INDIVIDUALS. SCHEDULE M Number Count The number indicated on Schedule M, column (b) is the number of contributions. Form 990, Section B AMENDED RETURN FORM 990 WAS AMENDED TO CORRECT THE SCHEDULE A, PART II, LINE 5 REPORTING OF EXCESS CONTRIBUTORS AND SCHEDULE B, PART II AS A RESULT OF INACCURATE CONTRIBUTIONS ORIGINALLY USED IN THE CALCULATION AND REPORTED ON SCHEDULE B. Form 990, Part VI, Line 1a MATERIAL DIFFERENCES IN MEMBERS' VOTING RIGHTS THE BOARD HAS 23 MEMBERS. 4 ARE HONORARY AND HAVE NO VOTING RIGHTS. THE REMAINING 19 HAVE THE SAME VOTING RIGHTS. Form 990, Part VI, Line 2 FAMILY RELATIONSHIPS LAURA KOHLER AND RUTH DEYOUNG KOHLER HAVE A FAMILY RELATIONSHIP. Form 990, Part VI, Line 6 MEMBERS OR STOCKHOLDERS THE ORGANIZATION HAS 1430 MEMBERS WITH THE MAJORITY FROM EAST CENTRAL AND SOUTH EASTERN WISCONSIN. 34% OF THE MEMBERS ARE AT THE DONOR-LEVEL, MEANING THEY GIVE AT THE $100 LEVEL OR MORE. 322 MEMBERS HAVE BEEN MEMBERS OF THE ARTS CENTER FOR 10 OR MORE YEARS. Form 990, Part VI, Line 7a MEMBERS OR STOCKHOLDERS WHO MAY ELECT BOARD MEMBERS ARE ELECTED BY MEMBERS OF THE ORGANIZATION AT THE ANNUAL MEETING. Form 990, Part VI, Line 7b DECISIONS SUBJECT TO APPROVAL AMENDMENTS TO THE BYLAWS OR ARTICLES OF INCORPORATION ARE SUBJECT TO APPROVAL OF THE MEMBERS. Form 990, Part VI, Line 11b FORM 990 REVIEW PROCESS A COPY OF THE FULL FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE FOR REVIEW PRIOR TO FILING WITH THE IRS. IN ADDITION, COPIES OF THE FORM 990 ARE DISTRIBUTED TO THE BOARD OF DIRECTORS PRIOR TO FILING. Form 990, Part VI, Line 12c CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT BOARD MEMBERS ARE GIVEN THE CONFLICT OF INTEREST POLICY ANNUALLY AND REQUIRED TO SIGN A WRITTEN ACCEPTANCE FORM INDICATING THAT THEY HAVE RECEIVED, READ, AND AGREE TO COMPLY WITH THE POLICY. BOARD MEMBERS HAVE A DUTY TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST. THE INDIVIDUAL IS RECUSED FROM BOARD DISCUSSIONS AND VOTES REGARDING THE POSSIBLE OR ACTUAL CONFLICT OF INTEREST. Form 990, Part VI, Line 15a & 15b PROCESS FOR DETERMINING COMPENSATION 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, Line 19 HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC 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 RD KOHLER WI 53044 391579803 SUPPORTING WI 501(C)(3) 11-II NA false KOHLER TRUST FOR THE ARTS AND EDUCATION 725X WOODLAKE RD KOHLER WI 53044 391274547 SUPPORTING WI 501(C)(3) 11-II NA false FREDERIC CORNELL KOHLER CHARITABLE TRUST 411 E WISCONSIN AVE STE 204 MILWAUKEE WI 53202 396705842 SUPPORTING WI 501(C)(3) 11-I JMKAC true CREATION AND PRESERVATION PARTNERS INC 608 New York Ave Sheboygan WI 53081 461273322 SUPPORTING WI 501(C)(3) 11-I JMKAC true false false true false false false false false true false false false false true true false true false false Frederic Cornell Kohler Charitable Trust c 162350 FMV