2014-09-26T08:39:49-05:00 2013-12-31 Grant Thornton LLP 100 E Wisconsin Ave Milwaukee WI 53202 990 2013-01-01 391085180 JOHN MICHAEL KOHLER ARTS CENTER INC % KELLEY RENZELLMAN JOHN 9204586144 608 NEW YORK AVE Suite SHEBOYGAN WI 53081 Richard Balge Treasurer 9204586144 2014-09-19 true Michelle L Weber 4142898200 2013 2015-11-30 17:44:51Z RUTH DEYOUNG KOHLER 608 NEW YORK AVE SHEBOYGAN WI 53081 25299450 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 99 444 58921 18592 5332180 4930817 340685 362320 -1428129 2187336 439580 374844 4684316 7855317 8000 43420 0 0 2657475 2984383 15000 7500 293924 2435297 2441231 5115772 5476534 -431456 2378783 53717708 60651808 1079241 925836 52638467 59725972 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 1927916 43420 22730 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 2013, the JMKAC presented two broad themes. UNCOMMON GROUND was inspired by Aldo Leopold's proposition of a land ethic, this exhibition series explored humankind's propensity to reimagine the natural world. The Arts Center continued its role as a laboratory for the creation of news works and as a forum for the investigation of ideas in this new series of five exhibitions that consider the relationship between humankind and the natural world. UNCOMMON GROUND comprised works of art by Kate MacDowell (WA), Carolyn Ottmers (IL), Lauren Fensterstock (ME), John Grade (WA), and the New York artist team of Wade Kavanaugh and Stephen Nguyen. Visitors who desired insight into the artistic process were able to witness the creation of the three site-specific, large-scale installations included in UNCOMMON GROUND. Fensterstock fashioned her work based upon the controlled aesthetic of European and Japanese garden design and the American lawn, in response to the nineteenth-century Italianate house that is part of the Arts Center's physical complex. Grade created a work addressing issues of irrevocable change and natural disintegration. Kavanaugh and Nguyen could be observed as they constructed an engulfing, fantastic landscape that overtook two of the Arts Center's gallery spaces. THE OPEN EYE 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. RAY YOSHIDA'S MUSEUM OF EXTRAORDINARY VALUES featured objects and works of art collected by Chicago artist and Ray Yoshida. AAAIEE! was an exhibition of work by both emerging and established comic book artists exploring the idea of visual storytelling. JOSEPH YOAKUM: UNFOLDING LANDSCAPES offered up an exhibition of works by the Chicago self-taught artist telling of places in Yoakum's life, whether real or imagined. ALTER EGOS was a collection of over one hundred masks offering viewers the opportunity to contemplate the myriad faces we present to ourselves and the people around us. SHIMON & LINDEMANN: THE WISCONSIN PROJECT presented an exhibition of overlooked and often eccentric aspects of the state of Wisconsin, including vintage postcards, miniature wigwams, and a 1949 Wisconsin Nash (a car built in the state). COLLECTIONS: JMKAC is acclaimed for its 35+ year partnership to preserve vernacular art environments and has developed an unprecedented collection of 15,0000+ works of art that were in jeopardy. 796965 175433 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 2013 THE ARTS CENTER OFFERED 102 CLASSES, CAMPS, AND TEACHER INSTITUTES FOR 679 PARTICIPANTS. IN ADDITION THE EDUCATION DEPARTMENT LED 217 TOUR GROUPS FOR OVER 7,080 VISITORS, PRIMARILY STUDENTS. THE ARTS-BASED PRESCHOOL FOR 3- TO 5-YEAR-OLDS EDUCATED 50 STUDENTS IN THE SPRING OF 2013 AND 49 IN THE FALL. 567458 74262 PERFORMING ARTS OFFERS A WIDE ARRAY OF PROGRAMMING FOR ALL AGES INCLUDING SUMMER THEATRE, FOOTLIGHTS, FAMILY FESTIVALS, FESTIVE FRIDAYS, COMMUNITY CINEMA, SENIOR HONOR RECITAL, AND THE MIDSUMMER FESTIVAL OF THE ARTS CONCERTS. THESE PROGRAMS SERVED OVER 24,100 PATRONS WITH 115 PERFORMANCES. 191844 25240 CONNECTING COMMUNITIES 225776 64655 SPECIAL EVENTS 645394 161420 OTHER 1063014 251315 4355353 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 true false false false false false false false false false false true false false false false true true true false false true 65 0 true 99 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 X X 0 0 0 Diane Buck TERM 2015 Vice-President 1.0 X X 0 0 0 Jane Barclay Mandel TERM 2016 Vice-President 1.0 X X 0 0 0 Richard Balge TERM 2015 Treasurer 1.0 X X 0 0 0 Laura Kohler TERM 2016 Secretary 1.0 X X 0 0 0 Edward McKelvey TERM 2016 Director 1.0 X 0 0 0 Michael Beeck TERM 2014 Director 1.0 X 0 0 0 Robert Guenther TERM 2014 Director 1.0 X 0 0 0 Paul Nemschoff TERM 2014 Director 1.0 X 0 0 0 Maeve Quinn TERM 2014 Director 1.0 X 0 0 0 Steve Woods TERM 2016 Director 1.0 1.0 X 0 0 0 Sandra Sachse TERM 2016 Director 1.0 X 0 0 0 Jeanene Meisser TERM 2016 Director 1.0 X 0 0 0 Marlene Yang TERM 2015 Director 1.0 1.0 X 0 0 0 Anthony Rammer TERM 2015 Director 1.0 X 0 0 0 Charles Ries TERM 2015 Director 1.0 X 0 0 0 Mona Strean TERM 2014 Director 1.0 X 0 0 0 Vue Yang TERM 2014 Director 1.0 X 0 0 0 Florence McKeown TERM 2015 Director 1.0 X 0 0 0 Paul Farrelly Term 52013 Director 1.0 X 0 0 Richard Bemis Term 52013 Director 1.0 X 0 0 Ruth DeYoung Kohler TERM 2015 Center Director 36.0 4.0 X 100852 0 5588 100852 0 5588 1 false false false 0 X 79096 113882 3167200 25395 1545244 116941 4930817 VISUAL ARTS 711190 22730 22730 EDUCATION 611600 175433 175433 PERFORMING ARTS 711190 74262 74262 CONNECTING COMMUNITIES 711190 25240 25240 SPECIAL EVENTS 711190 64655 64655 362320 471028 471028 0 0 83018 12726 83018 12726 95744 12726 83018 18878475 17161308 859 1717167 -859 1716308 1716308 77668 113882 108326 -30658 -30658 0 344082 173640 170442 161420 9022 ART CAFE REVENUE 722513 102143 102143 LIQUOR AND SODA SALES REVENUE 722320 30931 30931 CATERING REVENUE 722410 6242 6242 139316 7855317 523740 58921 2341839 43420 43420 0 0 0 102133 73606 19175 9352 0 2422816 1798289 421241 203286 22002 16311 3838 1853 255672 186296 48114 21262 181760 134749 31704 15307 0 5214 374 4840 29922 29922 0 7500 7500 68741 68741 439422 405916 26866 6640 249478 232075 15393 2010 48125 34165 4131 9829 29708 8819 19794 1095 0 329740 317736 10088 1916 75588 71982 2340 1266 0 4411 2710 1701 0 0 482336 461852 17601 2883 69510 62815 5586 1109 SUPPLIES 237462 226742 9552 1168 CLEANING AND MAINTENANCE 140196 97800 41644 752 SHIPPING 67871 67871 UBI TAXES 4089 4089 159418 107736 44986 6696 5476534 4355353 827257 293924 X 750957 524414 7547682 6914453 148328 123278 233197 227692 0 0 0 0 0 0 180929 177784 86621 76780 17038863 7311124 10073504 9727739 34696490 42879668 0 0 0 0 0 0 0 0 53717708 60651808 1010942 839688 0 0 68299 86148 0 0 0 0 0 0 0 0 0 0 0 0 1079241 925836 X 10696416 10448782 26940920 34122931 15001131 15154259 52638467 59725972 53717708 60651808 X 2378783 4708722 X false true X true false X 3944902 6401921 5496737 5332180 4930817 26106557 0 0 3944902 6401921 5496737 5332180 4930817 26106557 15911186 10195371 490744 561793 1514393 583193 554046 3704169 12164 17213 30663 23674 18592 102306 2480 2607 7354 6629 77668 96738 30009770 4052810 0.33974 0.35067 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X false 21793047 162503 4050877 580000 25426427 18791412 174045 3152590 325000 21793047 21576472 158274 -2793334 150000 18791412 18848831 283937 2643704 200000 21576472 13850605 257475 4810751 70000 18848831 0.58001 0.41999 false false 1093386 1093386 13111780 5169303 7942477 0 0 0 1856903 1604242 252661 976794 537579 439215 9727739 0 0 X 12763825 4708722 29992 281966 5020680 7743145 68741 43431 112172 7855317 5676320 29992 281966 311958 5364362 68741 43431 112172 5476534 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 2013, 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 of its exempt purpose. SCHEDULE D, PART X, QUESTION 2 ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER ASC 740-10 The Arts Center and CAPP are exempt from income tax under Section 501(c)(3) of the Internal Revenue Code. In addition, the Arts Center 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, 2013, the statute of limitations is no longer open for years before 2010 for federal income tax purposes. For state income tax purposes, the statute of limitations is no longer open for years before 2009. There were no interest or penalties related to income tax that have accrued or recognized as of and for the year ended December 31, 2013. Part XI, Line 2d Reconciliation of revenue Fundraising Event Expenses, Netted w/ revenue 108,326 Cost of Goods Sold, netted w/ revenue 173,640 Total $281,966 Part XI, Line 4b Reconciliation of revenue Grant Reported as Contra Contribution Revenue 43,420 Miscellaneous Adjustment 11 Total $43,431 Part XII, Line 2d Reconciliation of expenses Fundraising Event Expenses, Netted w/ revenue 108,326 Cost of Goods Sold, netted w/ revenue 173,640 Total $281,966 Part XII, Line 4b Reconciliation of expenses Grant Reported as Contra Contribution Revenue $43,420 Miscellaneous Adjustment 11 Total $43,431 Benefit Gala 191417 113698 77719 13925 1500 79769 FOA Fundraiser 133 184 -51 132 0 191550 113882 77668 13925 1500 79901 95326 -17658 true Creation and Preservation Partners Inc 725 X Woodlake Road Kohler WI 53044 461273322 501(c)(3) 43420 FMV Start Up 1 Schedule I, Part I, Line 2 Procedure for Monitoring Use of Grant Funds Inside U.S. The transfer of non-government grant funds to CAPP to be used explicitly for the Mary Nohl art environment will be monitored with an internal review of the organization's quarterly financials. X 6 29762 FMV X Supplies 29 9092 FMV X MFA Auction Items 105 6836 FMV X Benefit Items 73 71251 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, 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 OVER 1450 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. 365 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, Lines 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 53045 391274547 SUPPORTING WI 501 (C) (3) 11-II NA false FREDERIC CORNELL KOHLER CHARITABLE TRUST 411 E WISCONSIN AVE STE 204 MILWAUKEE WI 53202 366705842 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 true true false false false false false true false false false false true false false true false false Frederic Cornell Kohler Charitable Trust c 158100 FMV Creation and Preservation Partners Inc q 89558 FMV