2012-07-31T16:42:21-05:00 2011-12-31 Grant Thornton LLP 100 E Wisconsin Ave Milwaukee WI 53202 990 2011-01-01 391085180 JOHN MICHAEL KOHLER ARTS CENTER INC % MARCELLA BOHENSTENGEL JOHN 9204586144 608 NEW YORK AVE SHEBOYGAN WI 53081 Richard Balge 2012-07-24 true Michelle L Weber 4142898200 2011 2016-02-24 21:20:13Z RUTH DEYOUNG KOHLER SAME AS C ABOVE SHEBOYGAN WI 53081 12928828 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. 16 16 131 450 80879 29663 6401921 5496737 320213 312737 1073142 2061625 436527 487586 8231803 8358685 7000 16000 0 0 2694908 2660852 12100 16375 392127 2186597 2288327 4900605 4981554 3331198 3377131 50368002 47228394 877630 614675 49490372 46613719 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 1712891 350 Exhibitions: 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 that were in jeopardy. The Animal Magnetism series of exhibitions captivated visitors through the first half of 2011, among them the awe-inspiring, 52-foot Mocha Dick by artist Tristan Lowe. The real whale served as the inspiration for Herman Melville's literary epic, Moby Dick, as well as Lowe's work. The artist designed a huge inflatable supportive understructure, which was sheathed in white industrial felt and held together with extraordinarily long zippers. The Animal Magnetism series was also the debut of a major addition to the collection; the art of Kamante Gatura. A Kikuyo native of Kenya, Gatura was employee, friend, and companion on safari to writer Isak Dinesen. Gatura made dynamic drawings of the beautiful yet brutal world of the animal kingdom around him. Kohler Foundation presented 405 Kamante's drawings to the Arts Center. The second half of 2011 launched the Arts Center's third "Big Idea." Titled HIDING PLACES: MEMORY IN THE ARTS, it was undoubtedly the most challenging project Arts Center staff had ever undertaken. Conceptualized from the beginning as an organization-wide interdisciplinary initiative, it provided multiple entry points for adults and children from diverse backgrounds to find personal meaning in the project. HIDING PLACES broke new ground, exploring the complex and fascinating topic of memory through the work of nearly 80 artists in four thematic components. The Arts Center had over 151,000 visitors in 2011 with approximately 85% of the audience viewing the exhibitions. 763708 16000 180589 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 2011 the Arts Center offered 84 classes, camps, and teacher institutes for 850 participants. In addition the education department led 356 tour groups for over 8900 visitors, mostly students. The Arts -based preschool for 3 and 4 year-olds educated 68 students in the spring of 2011 and 58 in the fall. 453061 70758 Performing Arts Performing Arts offers a wide array of programming for all ages including summer and winter theater, Footlights, Family Festivals, Festive Fridays, and Community Theater. The programs served over 10600 patrons with 83 performances. 273186 5284 CONNECTING COMMUNITIES 191622 55756 SPECIAL EVENTS 486237 152034 Other 951045 213074 3880705 true true false false false false true false true true false false false false true true false false false false false false true 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 36 0 true 131 true true true false false false false true true false false false false X 16 16 true false false false true true true true true false false true true true true true false true true false IL WI X MARCELLA BOHENSTENGEL 9204586144 JOHN MICHAEL KOHLER ARTS CENTER IN SHEBOYGAN WI 53081 RICHARD BALGE term 2012 1.0 X X 0 0 0 JANE BARCLAY MANDEL term 2013 1.0 X X 0 0 0 RICHARD PAULS voting term 2011 1.0 X X 0 0 0 DIANE BUCK term 2012 1.0 X X 0 0 0 LAURA KOHLER term 2013 1.0 X X 0 0 0 MICHAEL BEECK term 2014 1.0 X 0 0 0 DICK BEMIS TERM 2013 1.0 X 0 0 0 KATHRYN BURKE term 2012 1.0 X 0 0 0 MIKE CISLER term 2013 1.0 X 0 0 0 MARY LYNNE DONOHUE TERM 2011 1.0 X 0 0 0 LIZ ELLRODT TERM 2011 1.0 X 0 0 0 PAUL FARRELLY term 2013 1.0 X 0 0 0 GARY GRUNAU term 2012 1.0 X 0 0 0 ROBERT GUENTHER term 2014 1.0 X 0 0 0 JEANENE MEISSER TERM 2013 1.0 X 0 0 0 PAUL NEMSCHOFF term 2012 1.0 X 0 0 0 MAEVE QUINN term 2014 1.0 X 0 0 0 STEVE WOODS term 2013 1.0 X 0 0 0 MARLENE YANG TERM 2012 1.0 X 0 0 0 RUTH DEYOUNG KOHLER 40.0 X 84883 0 6990 84883 0 6990 0 false false false 0 75186 112128 3103550 111110 2094763 46623 5496737 VISUAL ARTS 711190 350 350 EDUCATION 611600 180589 180589 PERFORMING ARTS 711190 70758 70758 CONNECTING COMMUNITIES 711190 5284 5284 PROGRAM SERVICE SPECIAL EVENTS 711190 55756 55756 312737 1437475 1437475 0 0 76918 12967 76918 12967 89885 12967 76918 4998876 4374726 624150 624150 624150 100094 112128 28223 71871 71871 0 324744 167194 157550 149759 7791 ART CAFE REVENUE 722210 98530 98530 CATERING REVENUE 722320 19418 13340 6078 LIQUOR AND SODA SALES REVENUE 722410 48057 46781 1276 2275 2275 168280 8358685 464771 80879 2316298 0 16000 16000 0 0 91873 46932 33903 11038 0 2184672 1588870 356173 239629 20988 14806 3762 2420 197296 133034 44421 19841 166023 119468 28305 18250 0 7737 1624 4712 1401 25096 25096 0 16375 16375 59530 59530 251314 228093 9470 13751 199587 182281 6183 11123 29703 17003 9832 2868 18512 4109 14028 375 0 326895 302980 11018 12897 64552 63163 775 614 0 4031 3159 751 121 0 0 485686 451888 17416 16382 67463 58524 6088 2851 SUPPLIES 183665 168997 14231 437 SHIPPING 150258 150258 CLEANING AND MAINTENANCE 119368 84839 30356 4173 UBI TAXES 4879 4879 290051 239798 32672 17581 4981554 3880705 708722 392127 447374 350742 0 7677533 282416 413578 16356 439 0 0 0 0 0 0 178652 171338 73101 73743 16873813 6480754 10749044 10393059 31150307 28147962 7470752 0 0 0 0 0 0 0 50368002 47228394 815980 542725 0 0 61650 71950 0 0 0 0 0 0 0 0 0 0 0 0 877630 614675 X 11504401 11096357 23298409 20680901 14687562 14836461 49490372 46613719 50368002 47228394 X 3377131 -6253784 X false true true X false X 6276837 5221058 3944902 6401921 5496737 27341455 6276837 5221058 3944902 6401921 5496737 27341455 16693920 10647535 3001144 856886 490744 561793 1514393 6424960 0 14783 12164 17213 30663 74823 3073 2358 2480 2607 7354 17872 33859110 4397298 0.31447 0.31008 X THE "OTHER INCOME" INDICATED ON THIS LINE IS MISCELLANEOUS INCOME THAT FITS NO OTHER CATEGORY ON SCHEDULE A, PART II. THE ARTS CENTER SATISFIES THE CRITERIA FOR PUBLIC CHARITY STATUS ON THE BASIS OF THE "FACTS AND CIRCUMSTANCES" TEST SET FORTH IN THE TREASURY REGULATIONS. THE LEVEL OF PUBLIC SUPPORT IN 2011 (31.45%) IS SUBSTANTIALLY ABOVE 10%. FURTHER, THE ARTS CENTER'S PUBLIC SUPPORT REGULARLY IS WELL ABOVE 25%. THE ARTS CENTER ENGAGES IN REGULAR ACTIVITIES DESIGNED TO INCREASE PUBLIC INVOLVEMENT AND SUPPORT. THE ARTS CENTER HAS A BROAD BASE OF PUBLIC SUPPORT; IN 2011 THE ARTS CENTER RECEIVED SUPPORT FROM 450 INDIVIDUALS, BUSINESSES, AND ORGANIZATIONS. THE ARTS CENTER'S DEDICATED FUNDRAISING AND MEMBERSHIP PROGRAM IS DESIGNED TO ENROLL A SUBSTANTIAL NUMBER OF COMMUNITY RESIDENTS AS MEMBERS, DUES ARE FIXED AT RATES DESIGNED TO MAKE MEMBERSHIP AVAILABLE TO A BROAD CROSS-SECTION OF THE COMMUNITY, AND THE ARTS CENTER'S PROGRAMS ARE DESIGNED TO HAVE A BROAD-BASED APPEAL TO MEMBERS OF THE COMMUNITY. IN ADDITION, THERE IS NO ADMISSION FEE FOR THE EXHIBITIONS, ALLOWING A BROAD PUBLIC TO ENGAGE IN AND APPRECIATE ALL THE ARTS CENTER HAS TO OFFER. THE ARTS CENTER'S BOARD OF DIRECTORS IS ELECTED BY THE ARTS CENTER'S PUBLIC MEMBERS AND IS REPRESENTATIVE OF THE BROADER COMMUNITY. MEMBERS OF THE PUBLIC WITH SPECIAL KNOWLEDGE AND EXPERIENCE IN THE ARTS CENTER'S ACTIVITIES PARTICIPATE IN THE ARTS CENTER BY SERVICE ON THE BOARD OF DIRECTORS, AS DOCENTS, AND OVER 300 VOLUNTEERS. THE ARTS CENTER IS OPEN TO THE PUBLIC SEVEN DAYS A WEEK ALL YEAR EXCEPT FOR MAJOR HOLIDAYS. THE ARTS CENTER IS, IN ESSENCE, A MUSEUM, PERFORMING ARTS CENTER, RESIDENCY PROGRAM, AND AN ARTS EDUCATION CENTER. AS SUCH, RESEARCH AND EDUCATION PERMEATE THE ARTS CENTER'S ACTIVITIES AND INTERACTIONS WITH THE PUBLIC. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false 21576472 158274 -2793334 150000 18791412 18848831 283937 2643704 200000 21576472 13850605 257475 4810751 70000 18848831 23069293 204145 -9152833 270000 13850605 0.23043 0.76689 0.00268 false false false 1093386 1093386 13052478 4487068 8565410 1764304 1552310 211994 963645 441376 522269 10393059 0 0 8358685 4981554 3377131 -6253781 -3 -6253784 -2876653 2274643 -6253781 33750 195522 -6024509 8299152 59530 3 59533 8358685 5151296 33750 195522 229272 4922024 59530 59530 4981554 Revenue & Expense Reconciliation Schedule D Part XII and XIII Line 2d fundraising event expenses, netted with revenue $ 28,223 Cost of goods sold, netted with revenue 167,194 Loss on Sale 105 Total $195,522 Line 4b Rounding $ 3 SFAS 116 sCHEDULE d, pART iii LINE 1: 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. collections schedule d, part iii line 4: The Arts Center'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. 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 is 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). 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 determined there were no material unrecognized tax benefits. As of December 31, 2011, the statute of limitations is no longer open for years before 2008 for federal income tax purposes. For state income tax purposes, the statute of limitations is no longer open for years before 2007. There were no interest or penalties related to income tax that have accrued or recognized as of and for the year ended December 31, 2011. Reconciliation of Net Assets Part XI, Line 8 Rounding $ -3 X X X X X X X true Event Wise division of Wise Group 618 Highland Terrace Sheboygan WI 53083 Event Operations false 212222 14000 198222 212222 14000 198222 IL WI 11 Benefit Gala 212222 112128 100094 28223 0 212222 112128 100094 28223 28223 71871 true AMERICORPS FELLOWSHIP 1 16000 ORGANIZATION'S PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS SCHEDULE I, PART 1, QUESTION 2 THE AMERICORP VOLUNTEER HAS A REGULAR SCHEDULE THAT THEY MUST ADHERE TO. THEIR HOURS WORKED ARE TRACKED BOTH ONLINE THROUGH AMERICORP AND INTERNALLY ON OUR TIMESHEETS. THE VOLUNTEER ATTENDS WEEKLY MEETINGS WITH THEIR ARTS CENTER SUPERVISOR AND MONTHLY MEETING WITH AMERICORP SUPERVISORS. X 4000 FMV X 15 1535 FMV X supplies 16 6720 fmv X printing and publication 50 34196 fmv X meals 2 172 fmv 0 false false true Method of determining Number of contributions SCHedule M, Part I, Col. (b) The number indicated represents the number of contributions, not the number of individual items contributed. Third Party Solicitation Schedule M, Part I, Line 32a The organization uses a third party to solicit items for the benefit gala from organizations and individuals. governing Body and Management PART VI, SECTION A LINE 1: THE BOARD HAS 20 MEMBERS. Four ARE HONORARY AND HAVE NO VOTING RIGHTS. THE REMAINING 16 HAVE THE SAME VOTING RIGHTS. LINE 2: LAURA KOHLER AND RUTH KOHLER HAVE A FAMILY RELATIONSHIP. LINE 6: The organization has over 1450 members with the majority from east central and south eastern Wisconsin. One-third of the members are at the donor-level, meaning they give at the $100 level or more. 700 members have been members of the Arts Center for 10 or more years. LINE 7A: BOARD MEMBERS ARE ELECTED BY MEMBERS AT THE ANNUAL MEETING. LINE 7B: MEMBERS MUST APPROVE REVISIONS IN THE BY-LAWS AND ARTICLES OF INCORPORATION. Line 11: PRIOR TO FILING THE 2011 FORM 990, A COPY OF THE FULL FORM 990 WAS PROVIDED TO THE FINANCE COMMITTEE FOR THEIR REVIEW. IN ADDITION, COPIES OF THE 2011 FORM 990 WERE ALSO DISTRIBUTED TO THE BOARD OF DIRECTORS PRIOR TO FILING THE FORM 990. Policies, procedures, and practices Part VI, section B Line 12 a,b,c: 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. Line 15 a&b: 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. DISCLOSURE part vi Line 19: the arts center makes this information / documentation available upon request. OTHER CHANGES IN NET ASSETS OR FUND BALANCES FORM 990, PART XI, LINE 5 UNREALIZED GAIN ON INVESTMENTS $ -6,253,781 ROUNDING $ -3 ------------ TOTAL $ -6,253,784 Kohler Trust for Preservation 725 x 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 W Wisconsin Ave Ste 2040 milwaukee WI 53202 366705842 Supporting WI 501(C)(3) 11 - I na true false false true false false false false false false false false false false false false false false false FREDERIC CORNELL KOHLER CHARITABLE TRUST 1C 155550 CONTRIBUTION