2014-01-13T16:33:19-06:00 2013-08-31 391173131 SCHENCK SC 11414 W PARK PLACE STE 200 MILWAUKEE WI 53224 990 2012-09-01 396100399 UNITED PERFORMING ARTS FUND INC UNIT 4142738723 301 W WISCONSIN AVE NO 600 MILWAUKEE WI 53203 DEANNA L TILLISCH 4142738723 2014-01-13 1 JILL M BOYLE P01246734 4144634411 2012 2015-11-30 17:44:51Z DEANNA L TILLISCH 301 W WISCONSIN AVE NO 600 MILWAUKEE WI 53203 10940326 0 X WWW.UPAF.ORG X 1966 WI INVESTMENT IN AND FINANCIAL SUPPORT OF THE PERFORMING ARTS IN SOUTHEASTERN WISCONSIN. 23 23 37 800 0 0 9748594 10488323 0 0 123672 137704 125946 144629 9998212 10770656 7604000 8338000 0 0 1503865 1611851 0 0 731569 824873 828162 9932738 10778013 65474 -7357 11453478 12948254 6581007 7741656 4872471 5206598 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 9684912 8338000 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. 9684912 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 18 1 1 37 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 SUSAN R CONNOR 4142704486 301 W WISCONSIN AVE SUITE 600 MILWAUKEE WI 53203 JANE BELL 1.00 X 0 0 0 DICK BECKER 1.00 X 0 0 0 JEFF BEHRING 1.00 X 0 0 0 SCOTT BEIGHTOL 1.00 X 0 0 0 CURT CULVER 1.00 X 0 0 0 KATHLEEN DOHEARTY 1.00 X 0 0 0 PAUL EBERLE 1.00 X 0 0 0 PHIL FLYNN 1.00 X 0 0 0 SUSAN FRONK 1.00 X 0 0 0 CHARLES HARVEY 1.00 X 0 0 0 GALE KLAPPA 1.00 X 0 0 0 GREG MARCUS 1.00 X 0 0 0 GARY POLINER 1.00 X 0 0 0 PAUL PURCELL 1.00 X 0 0 0 STEVE RICHMAN 1.00 X 0 0 0 GREG RYAN 1.00 X 0 0 0 KEVIN STEINER 1.00 X 0 0 0 JULIA TAYLOR 1.00 X 0 0 0 CARLENE ZIEGLER 1.00 X 0 0 0 RICHARD MEEUSEN 1.00 X 0 0 0 TINA CHANG 1.00 X X 0 0 0 JON VAN DRISSE 1.00 X X 0 0 0 AUSTIN RAMIREZ 1.00 X X 0 0 0 DEANNA TILLISCH 50.00 X 169327 0 0 BRUCE OOSGOOD 50.00 X 98357 0 16279 PENNY GUTEKNUST 50.00 X 104152 0 10786 371836 0 27065 2 0 1 0 0 263257 10225066 10488323 131879 131879 38086 0 32261 38086 -32261 5825 5825 282038 263257 137409 144629 144629 10770656 0 0 282333 X 8338000 8338000 413998 206999 206999 962201 538395 191148 232658 30414 16424 4258 9732 80550 43497 11277 25776 124688 67332 17456 39900 2218 1109 1109 18900 18900 10235 10235 7682 3514 654 3514 96744 77396 19348 49992 25104 9086 15802 75904 25248 12704 37952 86484 43452 17445 25587 13339 7804 2648 2887 13956 6978 6978 11923 11923 31060 23301 3145 4614 TELEFUNDING 106558 53279 53279 DIRECT PROGRAM EXPENSE 83657 83657 EVENTS AND DONOR BENEFI 72238 67664 317 4257 BANK AND CREDIT CARD FE 50338 25169 25169 96934 55759 25167 16008 10778013 9684912 361532 731569 5095510 5174453 294097 275157 2053800 3037308 27098 26583 84536 58988 43626 25548 3939347 4409205 11453478 12948254 6581007 7741656 6581007 7741656 X 3754230 4111708 1118241 1094890 4872471 5206598 11453478 12948254 -7357 341484 0 X 0 1 X 1 0 X 8569099 9130444 9804014 9484240 10225066 47212863 8569099 9130444 9804014 9484240 10225066 47212863 6334838 40878025 60756 19096 50659 100067 131879 362457 292290 267068 418946 390300 407886 1776490 49351810 163835 0.82830 0.86180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 921637 99926 34881 986682 895646 61801 35810 921637 835210 96416 35980 895646 814279 58021 37090 835210 929393 -78309 36805 814279 1.00000 1 0 84536 58988 25548 25548 X 11919062 341484 647487 127174 1116145 10802917 -32261 -32261 10770656 11584935 647487 169670 817157 10767778 10235 10235 10778013 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 2013 AND 2012. 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 137,409. INVESTMENT FEES -10,235. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF ASSETS -32,261. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE 137,409. LOSS ON DISPOSAL OF ASSETS 32,261. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 10,235. X X X X X X 1 TAYLAR DEVELOPMENT 735 N WATER ST MILWAUKEE WI 53202 TELEFUNDING 0 208455 80000 128455 208455 80000 128455 WI MILLER RIDE FOR THE ARTS 545295 263257 282038 2800 39230 14069 81310 545295 263257 282038 2800 39230 14069 81310 137409 144629 1 BEL CANTO CHORUS OF MILWAUKEE 158 N BROADWAY MILWAUKEE WI 53202 396078185 501(C)(3) 108854 FINANCIAL SUPPORT OF OPERATIONS DANCEWORKS INC 1661 N WATER STREET MILWAUKEE WI 53202 391734312 501(C)(3) 189734 FINANCIAL SUPPORT OF OPERATIONS FIRST STAGE MILWAUKEE 325 W WALNUT STREET MILWAUKEE WI 53202 391634828 501(C)(3) 704611 FINANCIAL SUPPORT OF OPERATIONS FLORENTINE OPERA COMPANY 770 N WATER STREET MILWAUKEE WI 53202 391098132 501(C)(3) 784006 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE BALLET COMPANY INC 504 W NATIONAL AVE MILWAUKEE WI 53204 391134735 501(C)(3) 880294 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE CHAMBER THEATRE LTD 158 N BROADWAY MILWAUKEE WI 53202 391323345 501(C)(3) 166306 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE CHILDREN'S CHOIR PO BOX 13065 WAUWATOSA WI 53213 391989384 501(C)(3) 121803 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE PUBLIC THEATRE INC 626 E KILBOURN AVE MILWAUKEE WI 53202 237219570 501(C)(3) 99457 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE REPERTORY THEATER INC 108 E WELLS STREET MILWAUKEE WI 53202 390946025 501(C)(3) 1235334 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE SYMPHONY ORCHESTRA INC 700 N WATER STREET MILWAUKEE WI 53202 396023436 501(C)(3) 2303246 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE YOUTH SYMPHONY ORCHESTRA INC 929 N WATER STREET MILWAUKEE WI 53202 390973594 501(C)(3) 438102 FINANCIAL SUPPORT OF OPERATIONS NEXT ACT THEATRE INC 342 N WATER STREET MILWAUKEE WI 53202 391553360 501(C)(3) 192163 FINANCIAL SUPPORT OF OPERATIONS PRESENT MUSIC INC 1840 N FARWELL MILWAUKEE WI 53202 391438119 501(C)(3) 197041 FINANCIAL SUPPORT OF OPERATIONS. RENAISSANCE THEATER WORKS INC 342 N WATER STREET MILWAUKEE WI 53202 391783607 501(C)(3) 129571 FINANCIAL SUPPORT OF OPERATIONS SKYLIGHT OPERA THEATRE CORPORATION 158 N BROADWAY MILWAUKEE WI 53202 390975374 501(C)(3) 579800 FINANCIAL SUPPORT OF OPERATIONS BOULEVARD ENSEMBLE STUDIO THEATRE PO BOX 238 MILWAUKEE WI 53201 391648375 501(C)(3) 17275 FINANCIAL SUPPORT OF OPERATIONS FESTIVAL CITY SYMPHONY 4240 N ARDMORE AVE MILWAUKEE WA 53211 391777883 501(C)(3) 9050 FINANCIAL SUPPORT OF OPERATIONS IN-TANDEM THEATRE INC 628 N 10TH STREET MILWAUKEE WI 53233 391938277 501(C)(3) 39372 FINANCIAL SUPPORT OF OPERATIONS LATINO ARTS INC 1028 S 9TH STREET MILWAUKEE WI 53204 391548491 501(C)(3) 14135 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE OPERA THEATRE PO BOX 182 ELM GROVE WI 53122 392003992 501(C)(3) 8955 FINANCIAL SUPPORT OF OPERATIONS PIANO ARTS OF WISCONSIN PO BOX 182 MILWAUKEE WI 53211 391882903 501(C)(3) 6250 FINANCIAL SUPPORT OF OPERATIONS RACINE SYMPHONY ORCHESTRA 800 CENTER STREET RACINE WI 53401 396076878 501(C)(3) 17700 FINANCIAL SUPPORT OF OPERATIONS SHARON LYNN WILSON CENTER FOR THE ARTS 19805 W CAPITOL DRIVE BROOKFIELD WI 53045 391787648 501(C)(3) 8000 FINANCIAL SUPPORT OF OPERATIONS SUNSET PLAYHOUSE 800 ELM GROVE ROAD ELM GROVE WI 53122 390961220 501(C)(3) 6200 FINANCIAL SUPPORT OF OPERATIONS WILD SPACE DANCE COMPANY 350 E KILBOURN AVE SUITE 550 MILWAUKEE WI 53202 391602186 501(C)(3) 10250 FINANCIAL SUPPORT OF OPERATIONS WISCONSIN PHILHARMONIC 234 W MAIN STEET SUITE 9 WAUKESHA WI 53186 396056460 501(C)(3) 12875 FINANCIAL SUPPORT OF OPERATIONS PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: UPAF IS DISTRIBUTING A TOTAL OF $8,338,000 IN THE 2012-2013 SEASON TO ITS MEMBER AND AFFILIATE GROUPS. UPAF MEMBER GROUPS WILL RECEIVE A TOTAL OF $8,130,320 AND $207,680 WILL BE DISBURSED TO THE UPAF AFFILIATES. 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 159327 0 10000 0 0 0 0 0 0 0 169327 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 9 32796 FMV X GIFT CARDS 4 180 FMV X TICKETS 16 14689 FMV X MERCHANDISE 30 91393 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.