2015-01-20T15:36:41-06:00 2014-08-31 391173131 SCHENCK SC 11414 W PARK PLACE STE 200 MILWAUKEE WI 53224 990 2013-09-01 396100399 UNITED PERFORMING ARTS FUND INC UNIT 4142738723 301 W WISCONSIN AVE NO 600 MILWAUKEE WI 53203 DEANNA L TILLISCH PRESIDENT & CEO 4142738723 2015-01-13 1 JILL M BOYLE P01246734 4144634411 2013 2016-04-25 22:37:26Z DEANNA L TILLISCH 301 W WISCONSIN AVE NO 600 MILWAUKEE WI 53203 12569371 0 X WWW.UPAF.ORG X 1966 WI INVESTMENT IN AND FINANCIAL SUPPORT OF THE PERFORMING ARTS IN SOUTHEASTERN WISCONSIN. 23 23 33 773 0 0 10488323 11958240 0 0 137704 344260 144629 127930 10770656 12430430 8338000 9099133 0 0 1611851 1622460 0 0 742510 828162 871846 10778013 11593439 -7357 836991 12948254 14217506 7741656 7804941 5206598 6412565 THE UNITED PERFORMING ARTS FUND, INC. MISSION 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 10503276 9099133 THE FUNDS THAT THE UNITED PERFORMING ARTS FUND DISBURSES TO ITS 37 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. 10503276 1 1 0 0 0 0 0 0 0 1 1 0 0 0 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 34 0 1 33 1 0 0 0 0 0 1 1 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X X X SUSAN R CONNOR 4142704486 301 W WISCONSIN AVE SUITE 600 MILWAUKEE WI 53203 JANE BELL AT-LARGE DIRECTOR 1.00 X 0 0 0 JEFF BEHRING AT-LARGE DIRECTOR 1.00 X 0 0 0 SCOTT BEIGHTOL AT-LARGE DIRECTOR 1.00 X 0 0 0 CURT CULVER AT-LARGE DIRECTOR 1.00 X 0 0 0 KATHLEEN DOHEARTY AT-LARGE DIRECTOR 1.00 X 0 0 0 PAUL EBERLE AT-LARGE DIRECTOR 1.00 X 0 0 0 PHIL FLYNN AT-LARGE DIRECTOR 1.00 X 0 0 0 SUSAN FRONK AT-LARGE DIRECTOR 1.00 X 0 0 0 CHRIS GOLLER AT-LARGE DIRECTOR 1.00 X 0 0 0 CHARLES HARVEY AT-LARGE DIRECTOR 1.00 X 0 0 0 GALE KLAPPA AT-LARGE DIRECTOR 1.00 X 0 0 0 JOHN KORDSMEIER AT-LARGE DIRECTOR 1.00 X 0 0 0 GREG MARCUS AT-LARGE DIRECTOR 1.00 X 0 0 0 PAUL PURCELL AT-LARGE DIRECTOR 1.00 X 0 0 0 STEVE RICHMAN AT-LARGE DIRECTOR 1.00 X 0 0 0 GREG RYAN AT-LARGE DIRECTOR 1.00 X 0 0 0 KEVIN STEINER AT-LARGE DIRECTOR 1.00 X 0 0 0 JULIA TAYLOR AT-LARGE DIRECTOR 1.00 X 0 0 0 CARLENE ZIEGLER AT-LARGE DIRECTOR 1.00 X 0 0 0 RICHARD MEEUSEN PAST CHAIR 1.00 X 0 0 0 TINA CHANG CHAIRPERSON 1.00 X X 0 0 0 JON VAN DRISSE TREASURER 1.00 X X 0 0 0 AUSTIN RAMIREZ SECRETARY 1.00 X X 0 0 0 DEANNA TILLISCH PRESIDENT 50.00 X 186903 0 0 BRUCE OOSGOOD EXECUTIVE VICE PRESIDENT 50.00 X 104855 0 16573 PENNY GUTEKNUST FORMER CHIEF DEVELOPMENT OFFICER 50.00 X 115337 0 10752 407095 0 27325 3 0 1 0 0 285747 11672493 108299 11958240 225771 225771 118489 0 118489 118489 118489 266871 285747 138941 127930 127930 12430430 0 0 472190 X 9099133 9099133 414082 207041 207041 966659 568453 190521 207685 40365 22604 5651 12110 97763 54747 13687 29329 103591 58011 14503 31077 4132 2066 2066 19150 19150 11569 11569 59346 20608 18130 20608 114051 91241 22810 48593 27252 7511 13830 65897 20244 12704 32949 88260 50180 15374 22706 13887 8968 2173 2746 11729 5865 5864 7848 7848 30785 24189 2663 3933 TELEFUNDING 91550 45775 45775 DIRECT PROGRAM EXPENSE 89536 89536 EVENTS AND DONOR BENEFI 73063 72937 96 30 BANK AND CREDIT CARD FE 51955 25978 25977 90495 34426 95 55974 11593439 10503276 347653 742510 5174453 4735590 275157 275601 3037308 4095020 26583 21290 87532 66836 25548 20696 4409205 5069309 12948254 14217506 7741656 7804941 7741656 7804941 X 4111708 4546723 1094890 1865842 5206598 6412565 12948254 14217506 836991 368976 0 X 0 1 X 1 0 X 9130444 9804014 9484240 10225066 11672493 50316257 9130444 9804014 9484240 10225066 11672493 50316257 6274039 44042218 19096 50659 100067 131879 225771 527472 267068 418946 390300 407886 421443 1905643 52749372 0.83490 0.82830 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 986682 140836 41122 1086396 921637 99926 34881 986682 895646 61801 35810 921637 835210 96416 35980 895646 814279 58021 37090 835210 1.00000 1 0 87532 66836 20696 20696 X 13617238 368976 690460 127372 1186808 12430430 0 12430430 12411271 690460 138941 829401 11581870 11569 11569 11593439 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 IS PART OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES. THIS GUIDANCE INCREASES THE RELEVANCY AND COMPARABILITY OF FINANCIAL REPORTING BY CLARIFYING THE WAY ORGANIZATIONS 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. PENALTIES AND INTEREST, IF AND WHEN ASSESSED BY INCOME TAXING AUTHORITIES, ARE INCLUDED IN ADMINISTRATIVE EXPENSES. UPAF HAD NO INTEREST AND PENALTIES RELATED TO INCOME TAXES FOR THE YEARS ENDED AUGUST 31, 2014 AND 2013. 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE 138,941. INVESTMENT FEES -11,569. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE 138,941. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 11,569. X X X X X X 1 TAYLAR DEVELOPMENT 735 N WATER ST MILWAUKEE WI 53202 TELEFUNDING 0 99985 60306 39679 99985 60306 39679 WI MILLER RIDE FOR THE ARTS 552618 285747 266871 6000 45442 8170 79329 552618 285747 266871 6000 45442 8170 79329 138941 127930 1 BEL CANTO CHORUS OF MILWAUKEE 158 N BROADWAY MILWAUKEE WI 53202 396078185 501(C)(3) 80474 FINANCIAL SUPPORT OF OPERATIONS DANCEWORKS INC 1661 N WATER STREET MILWAUKEE WI 53202 391734312 501(C)(3) 192184 FINANCIAL SUPPORT OF OPERATIONS FIRST STAGE MILWAUKEE 325 W WALNUT STREET MILWAUKEE WI 53202 391634828 501(C)(3) 808599 FINANCIAL SUPPORT OF OPERATIONS FLORENTINE OPERA COMPANY 770 N WATER STREET MILWAUKEE WI 53202 391098132 501(C)(3) 793017 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE BALLET COMPANY INC 504 W NATIONAL AVE MILWAUKEE WI 53204 391134735 501(C)(3) 866647 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE CHAMBER THEATRE LTD 158 N BROADWAY MILWAUKEE WI 53202 391323345 501(C)(3) 169807 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE CHILDREN'S CHOIR PO BOX 13065 WAUWATOSA WI 53213 391989384 501(C)(3) 107899 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE PUBLIC THEATRE INC 626 E KILBOURN AVE MILWAUKEE WI 53202 237219570 501(C)(3) 86389 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE REPERTORY THEATER INC 108 E WELLS STREET MILWAUKEE WI 53202 390946025 501(C)(3) 1634685 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE SYMPHONY ORCHESTRA INC 700 N WATER STREET MILWAUKEE WI 53202 396023436 501(C)(3) 2633641 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE YOUTH SYMPHONY ORCHESTRA INC 929 N WATER STREET MILWAUKEE WI 53202 390973594 501(C)(3) 413333 FINANCIAL SUPPORT OF OPERATIONS NEXT ACT THEATRE INC 342 N WATER STREET MILWAUKEE WI 53202 391553360 501(C)(3) 169711 FINANCIAL SUPPORT OF OPERATIONS PRESENT MUSIC INC 1840 N FARWELL MILWAUKEE WI 53202 391438119 501(C)(3) 191128 FINANCIAL SUPPORT OF OPERATIONS. RENAISSANCE THEATER WORKS INC 342 N WATER STREET MILWAUKEE WI 53202 391783607 501(C)(3) 137378 FINANCIAL SUPPORT OF OPERATIONS SKYLIGHT OPERA THEATRE CORPORATION 158 N BROADWAY MILWAUKEE WI 53202 390975374 501(C)(3) 592248 FINANCIAL SUPPORT OF OPERATIONS BOULEVARD ENSEMBLE STUDIO THEATRE PO BOX 238 MILWAUKEE WI 53201 391648375 501(C)(3) 10500 FINANCIAL SUPPORT OF OPERATIONS EARLY MUSIC NOW 2994 N 122ND ST WAUWATOSA WI 53322 391594107 501(C)(3) 5250 FINANCIAL SUPPORT OF OPERATIONS IN-TANDEM THEATRE INC 628 N 10TH STREET MILWAUKEE WI 53233 391938277 501(C)(3) 16000 FINANCIAL SUPPORT OF OPERATIONS LATINO ARTS INC 1028 S 9TH STREET MILWAUKEE WI 53204 391548491 501(C)(3) 13000 FINANCIAL SUPPORT OF OPERATIONS SHARON LYNN WILSON CENTER FOR THE ARTS 19805 W CAPITOL DRIVE BROOKFIELD WI 53045 391787648 501(C)(3) 10000 FINANCIAL SUPPORT OF OPERATIONS WILD SPACE DANCE COMPANY 350 E KILBOURN AVE SUITE 550 MILWAUKEE WI 53202 391602186 501(C)(3) 8000 FINANCIAL SUPPORT OF OPERATIONS PART I, LINE 2: UPAF IS DISTRIBUTING A TOTAL OF $9,099,133 IN THE 2013-2014 SEASON TO ITS MEMBER AND AFFILIATE GROUPS. 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 0 0 DEANNA TILLISCH PRESIDENT 174903 0 12000 0 0 0 0 0 0 0 186903 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. X 17 60330 FMV X 13 22273 FMV X MERCHANDISE 3 14996 FMV X TICKETS 2 10700 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 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 IX, LINE 24E IN-KIND DONATIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 47,969. TOTAL EXPENSES 47,969. PRINTING & PUBLICATIONS: PROGRAM SERVICE EXPENSES 38,399. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 6,776. TOTAL EXPENSES 45,175. FEES AND PERMITS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 95. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 95. MISCELLANEOUS: PROGRAM SERVICE EXPENSES -3,973. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 1,229. TOTAL EXPENSES -2,744.