2013-08-27T16:22:22-05:00 2012-12-31 Grant Thornton LLP 100 E Wisconsin Ave Milwaukee WI 53202 990 2012-01-01 391085180 JOHN MICHAEL KOHLER ARTS CENTER INC % KELLEY RENZELLMAN JOHN 9204586144 608 NEW YORK AVE Suite SHEBOYGAN WI 53081 Richard Balge 9204586144 2013-08-23 true Michelle L Weber 4142898200 2012 2016-02-24 21:20:13Z RUTH DEYOUNG KOHLER 608 NEW YORK AVE SHEBOYGAN WI 53081 12823556 false X www.jmkac.org X 1959 WI Encourage and support innovative exploration in the arts and foster an exchange between a national community of artists and a broad public to realize the power of the arts to inspire and transform our world 19 19 147 417 63616 23674 5496737 5332180 312737 340685 2061625 -1428129 487586 439580 8358685 4684316 16000 8000 0 0 2660852 2657475 16375 15000 273840 2288327 2435297 4981554 5115772 3377131 -431456 47228394 53717708 614675 1079241 46613719 52638467 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 711190 1685208 7570 EXHIBITIONS: 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. COLLECTIONS: JMKAC IS ACCLAIMED FOR ITS 35+ YEAR PARTNERSHIP TO PRESERVE VERNACULAR ART ENVIRONMENTS AND HAS DEVELOPED AN UNPRECEDENTED COLLECTION OF 15,000+ WORKS OF ART THAT WERE IN JEOPARDY. THE DRAWING SEASON was a series of six exhibitions that illuminated the vitality and varied vocabulary of the art of drawing as practiced by contemporary artists. From miniature works of graphite on paper to massive gallery installations employing unconventional materials, these drawings are neither preparatory sketches nor pages from sketchbooks; they are works of art that stand on their own. THE DRAWING SEASON provided a rare opportunity to experience contemporary drawing as something both comfortably familiar and startlingly new. FAMILY was the theme of four exhibitions, three artists' residencies, and a wide variety of related programming in which dozens of artists and the public explored social and cultural change as manifested in representations of the family. The exhibition series was anchored by THE KIDS ARE ALL RIGHT: AN EXHIBITION ABOUT FAMILY AND PHOTOGRAPHY. THE KIDS ARE ALL RIGHT addressed the bedrock theme of family in the twenty-first century, an age when love defines the family unit more than tradition, convention, the law, or even blood. The medium and the manner in which photography is now understood substantially contribute to the frankness and honesty of the images included in the exhibition. After originating at JMKAC THE KIDS ARE ALL RIGHT has traveled to the Weatherspoon Art Museum and will be on view at the Addison Gallery of American Art in 2013. THE ARTS CENTER HAD OVER 170,000 VISITORS IN 2012 WITH APPROXIMATELY 84% OF THE AUDIENCE VIEWING THE EXHIBITIONS. 611600 805648 8000 190953 EDUCATION EFFORTS DEEPEN THE IMPACT OF OTHER PROGRAMS THROUGH A 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 2012 THE ARTS CENTER OFFERED 111 CLASSES, CAMPS, AND TEACHER INSTITUTES FOR 1,052 PARTICIPANTS. IN ADDITION THE EDUCATION DEPARTMENT LED 237 TOUR GROUPS FOR OVER 8,152 VISITORS, primarily STUDENTS. THE ARTS-BASED PRESCHOOL FOR 3- to 5-YEAR-OLDS EDUCATED 55 STUDENTS IN THE SPRING OF 2012 AND 52 IN THE FALL. 711190 471863 78275 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 11,799 PATRONS WITH 75 PERFORMANCES. 187811 3936 CONNECTING COMMUNITIES 159085 59834 SPECIAL EVENTS 587776 151425 OTHER 934672 215195 3897391 true true false false false false false true false true true false false false false true false true false false false false true false true false false false true false false false false false false false false false true true false false false true true true false false true 38 0 true 147 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 Richard Balge TERM 2015 1.0 X X 0 0 0 Diane Buck TERM 2015 1.0 X X 0 0 0 Jane Barclay Mandel TERM 2013 1.0 X X 0 0 0 Mike Cisler TERM 2013 1.0 X X 0 0 0 Laura Kohler TERM 2013 1.0 X X 0 0 0 Paul Farrelly TERM 2013 1.0 X 0 0 0 Michael Beeck TERM 2014 1.0 X 0 0 0 Robert Guenther TERM 2014 1.0 X 0 0 0 Paul Nemschoff TERM 2014 1.0 X 0 0 0 Maeve Quinn TERM 2014 1.0 X 0 0 0 Steve Woods TERM 2013 1.0 1.0 X 0 0 0 Richard Bemis TERM 2013 1.0 X 0 0 0 Jeanene Meisser TERM 2013 1.0 X 0 0 0 Marlene Yang TERM 2015 1.0 1.0 X 0 0 0 Anthony Rammer TERM 2015 1.0 X 0 0 0 Charles Ries TERM 2013 1.0 X 0 0 0 Mona Strean TERM 2013 1.0 X 0 0 0 Vue Yang TERM 2014 1.0 X 0 0 0 Florence McKeown TERM 2015 1.0 X 0 0 0 Kathryn Burke term 2012 1.0 1.0 X 0 0 0 Gary Grunau term 2012 1.0 X 0 0 0 Ruth DeYoung Kohler 40.0 X 85582 0 6498 85582 0 6498 0 false false false Buzz Monkey 7845 Harwood Ave WAUWATOSA WI 53213 Marketing 153990 1 71374 77289 3192350 264373 1726794 143994 5332180 VISUAL ARTS 711190 7570 7570 EDUCATION 611600 190953 190953 PERFORMING ARTS 711190 78275 78275 CONNECTING COMMUNITIES 711190 3936 3936 PROGRAM SERVICE SPECIAL EVENTS 711190 59834 59834 117 117 340685 488067 488067 0 0 80035 15091 80035 15091 95126 15091 80035 6005018 0 7920962 252 -1915944 -252 -1916196 -1916196 97739 77289 53442 44297 44297 0 316654 164584 152070 144679 7391 ART CAFE REVENUE 722513 96918 96918 CATERING REVENUE 722320 12058 8652 3406 LIQUOR AND SODA SALES REVENUE 722410 32482 32482 6629 6629 148087 4684316 491993 63616 -1203473 0 8000 8000 0 0 87807 34718 39181 13908 0 2167511 1582336 404884 180291 21158 15168 4165 1825 213915 155334 41029 17552 167084 119780 32893 14411 0 41594 28403 13008 183 23732 23732 0 15000 15000 59098 59098 367335 239505 127830 243128 188194 49645 5289 40982 33213 2965 4804 29791 7098 21770 923 0 377563 367504 9809 250 50718 48343 2280 95 0 5212 3027 1715 470 0 0 467087 449448 17159 480 70185 63809 5622 754 SUPPLIES 195367 185837 9152 378 SHIPPING 150796 150776 20 0 CLEANING AND MAINTENANCE 128075 94645 33203 227 UBI TAXES 9989 9989 174645 112264 45381 17000 5115772 3897391 944541 273840 X 350742 750957 7677533 7547682 413578 148328 439 233197 0 0 0 0 0 0 171338 180929 73743 86621 16988132 6914628 10393059 10073504 28147962 34696490 0 0 0 0 0 0 0 0 47228394 53717708 542725 1010942 0 0 71950 68299 0 0 0 0 0 0 0 0 0 0 0 0 614675 1079241 X 11096357 10696416 20680901 26940920 14836461 15001131 46613719 52638467 47228394 53717708 X -431456 6456198 6 X false true X true false X 5221058 3944902 6401921 5496737 5332180 26396798 0 0 5221058 3944902 6401921 5496737 5332180 26396798 15693097 10703701 856886 490744 561793 1514393 583193 4007009 14783 12164 17213 30663 23674 98497 2358 2480 2607 7354 6629 21428 30523732 4099241 0.35067 0.31447 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X false 18791412 174045 3152590 325000 21793047 21576472 158274 -2793334 150000 18791412 18848831 283937 2643704 200000 21576472 13850605 257475 4810751 70000 18848831 23069293 204145 -9152833 270000 13850605 0.66925 0.33075 false false 1093386 1093386 13079700 4816847 8262853 1851401 1599935 251466 963645 497846 465799 10073504 0 0 X 11287771 6456198 218029 6674227 4613544 59098 11674 70772 4684316 5263023 218026 218026 5044997 59098 11677 70775 5115772 Financial Statement Footnote Schedule D, Part III, Line 1a THE ORGANIZATION 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. The value of donated/purchased additions to its collections during 2012 has not been determined. During 2012 there were no disposals of collection items. Description of Organization's Collections Schedule D, Part III, Line 4 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. Intended Uses of Endowment Funds Schedule D, Part V, Line 4 The endowment funds are maintained to provide income to the organization in furtherance if its exempt purpose. endowment funds schedule d, part v line 4: The endowment funds are maintained to provide income to the Arts Center. ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER ASC 740-10 SCHEDULE D, PART X, QUESTION 2 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, 2012, the statute of limitations is no longer open for years before 2009 for federal income tax purposes. For state income tax purposes, the statute of limitations is no longer open for years before 2008. There were no interest or penalties related to income tax that have accrued or recognized as of and for the year ended December 31, 2012. Reconciliation of revenue Part XI, Line 2d and 4b Fundraising Event Expenses, Netted w/ revenue $53,442 Cost of Goods Sold, netted w/ revenue 164,584 Rounding 3 Total $218,029 Inkind donations not booked to revenue $11,674 Reconciliation of Expenses Part XII, Line 2d and 4b Fundraising Event Expenses, Netted w/ revenue $53,442 Cost of Goods Sold, netted w/ revenue 164,584 Total $218,026 Inkind donations not booked to expense $11,674 Rounding 3 Total $11,677 X X X X X X X true EVENT WISE DIV OF WISE GROUP divisi 618 Highland Terrace Sheboygan WI 53083 EVENT OPS Operations false 175028 15000 160028 175028 15000 160028 IL WI 12/13 BENEFIT 175028 77289 97739 322 18641 2250 32229 0 175028 77289 97739 322 18641 2250 32229 53442 44297 true AMERICORPS FELLOWSHIP 1 8000 Procedure for Monitoring Use of Grant Funds Inside U.S. Schedule I, Part I, Line 2 THE AMERICORP FELLOWSHIP RECIPIENT HAS A REGULAR SCHEDULE TO WHICH HE OR SHE MUST ADHERE. VOLUNTEER HOURS WORKED ARE TRACKED BOTH ONLINE THROUGH AMERICORP AND INTERNALLY ON THE ORGANIZATION'S TIMESHEETS. THE VOLUNTEER ATTENDS WEEKLY MEETINGS WITH AN ORGANIZATION SUPERVISOR AND MONTHLY MEETINGS WITH AMERICORP SUPERVISORS. X 35 0 X 45 Thrift shop value X 5 84142 FMV X Furnishings 4 7978 FMV X Class Supplies 7 605 FMV X Miscellaneous 15 3046 FMV X MFA Auction Items 96 6800 FMV X MFA Raffle Items 14 1855 FMV X Benefit Items 43 39523 FMV false false true Number count Schedule M The number indicated on Schedule M, Column (b) is the number of contributions. Third Party Solicitation Schedule M, Part I, Line 32a The organization uses a third party to solicit a portion of the items for the benefit gala from organizations and individuals. Donated Artwork Schedule M, Part I, Line 1 The Arts Center does not capitalize its collection items acquired either through purchase or donation. As such, the value of those donated artworks have not been included in revenue or on Schedule M. Material Differences in Members' Voting Rights Form 990, Part VI THE BOARD HAS 23 MEMBERS. 4 ARE HONORARY AND HAVE NO VOTING RIGHTS. THE REMAINING 19 HAVE THE SAME VOTING RIGHTS. Family Relationships Form 990, Part VI, Line 2 LAURA KOHLER AND RUTH DEYOUNG KOHLER HAVE A FAMILY RELATIONSHIP. Members or Stockholders Form 990, Part VI, Line 6 THE ORGANIZATION HAS OVER 1,421 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. 730 MEMBERS HAVE BEEN MEMBERS OF THE ARTS CENTER FOR 10 OR MORE YEARS. Members or Stockholders Who May Elect Form 990, Part VI, Line 7a BOARD MEMBERS ARE ELECTED BY MEMBERS of the organization AT THE ANNUAL MEETING. Decisions Subject to Approval Form 990, Part VI, Line 7b AMENDMENTS TO THE BYLAWS OR ARTICLES OF INCORPORATION ARE SUBJECT TO APPROVAL OF THE MEMBERS. Form 990 Review Process Form 990, Part VI, Line 11b 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. Conflict of Interest Policy Monitoring & Enforcement Form 990, Part VI, Line 12c 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. Process for Determining Compensation Form 990, Part VI, Line 15a 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. Process for Determining Compensation Form 990, Part VI, Line 15b SAME AS ABOVE. How Documents are Made Available to the Public Form 990, Part VI, Line 19 The organization's governing documents, conflict of interest policy, and financial statements are AVAILABLE to the public UPON REQUEST. Reconciliation of Net Assets Form 990, Part XI, Line 9 Rounding 6 KOHLER TRUST FOR PRSERVATION 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 162350 FMV Creation and Preservation Partners Inc Q 63495 FMV