2011-05-16T08:50:37-05:00 2010-12-31 HUBERTY & ASSOCIATES SC 145 S MARR ST FOND DU LAC WI 549354434 990 2010-01-01 390785483 PAINE ART CENTER & GARDENS INC PAIN 9202356903 1410 ALGOMA BLVD OSHKOSH WI 54901 AARON SHERER 9202356903 2011-05-12 ANN FREUND CPA 9209238400 2011-05-16 2010 2016-02-24 21:20:13Z AARON SHERER 1410 ALGOMA BLVD OSHKOSH WI 54901 1620311 false X WWW.THEPAINE.ORG X 1946 WI CONSERVE, PRESENT AND ENHANCE THE HISTORIC HOUSE, BOTANICAL GARDENS, ART COLLECTION, AND EXHIBITIONS. 26 26 45 213 0 478918 827117 154309 207608 36804 28122 188514 445060 858545 1507907 0 0 601294 612545 0 0 733083 749429 1334377 1361974 -475832 145933 16084488 16782892 149206 148371 15935282 16634521 X CONSERVE, PRESENT AND ENHANCE THE HISTORIC HOUSE, BOTANICAL GARDENS, ART COLLECTION, AND EXHIBITIONS. false false 361320 EXPENSES RELATED TO THE COLLECTIONS AND EXHIBITIONS OF WORKS OF ART, HISTORICAL TREASURES AND SIMILAR ASSETS OF THE ORGANIZATION. 182051 EXPENSES RELATED TO THE PROMOTING AND MARKETING OF THE ORGANIZATION AND ITS ACTIVITIES. 162730 EXPENSES RELATED TO THE GARDENS THAT ARE DISPLAYED AT THE PAINE FOR THE PUBLIC TO VIEW. 51546 EXPENSES RELATED TO THE EDUCATION AND VOLUNTEER SERVICES OF THE ORGANIZATION. 51546 757647 true true false false false false false true false true true true false false false false true false false false false false false false true false false false false false false false false false false false false true false false false false false false false false false false true 24 0 true 45 true false false false false false true true false false false false false false X 26 26 true false false false true true true true true false false true true true true true true true true false WI X X THE PAINE ART CENTER GARDENS INC 9202356903 1410 ALGOMA BLVD OSHKOSH WI 54901 AARON SHERER 40.00 X 112164 0 8918 TERESA ADLER 1.00 X 0 0 0 CARLA ALTEPETER 1.00 X 0 0 0 KRISTY BRADISH 1.00 X 0 0 0 MIKE CASTLE 1.00 X 0 0 0 DR LANE EARNS 1.00 X 0 0 0 SEAN FITZGERALD 1.00 X 0 0 0 SUSAN HIRSCHBERG 1.00 X 0 0 0 ALYSIA HOPPER 1.00 X 0 0 0 KAROLA JUNGBACKER 1.00 X 0 0 0 JASON LASKY 1.00 X 0 0 0 JOE MCCREERY 1.00 X 0 0 0 JANE NEUFELDER 1.00 X 0 0 0 ROBERT PEDERSEN 1.00 X 0 0 0 PATRICIA PIERCE 1.00 X 0 0 0 MARILYN POTTER 1.00 X 0 0 0 TIMOTHY RAUPP 1.00 X 0 0 0 TONY RENNING 1.00 X 0 0 0 CHRIS ROCKE 1.00 X 0 0 0 RANDY SCHMIEDEL 1.00 X 0 0 0 BS SRIDHAR 1.00 X 0 0 0 PENNY WEYENBERG 1.00 X 0 0 0 BARBARA WIDDER-LOWRY 1.00 X 0 0 0 BETH WYMAN 1.00 X 0 0 0 JOHN BERMINGHAM 10.00 X 0 0 0 MARGARET WACHTEL 10.00 X 0 0 0 JEFFREY TREMBLY 10.00 X 0 0 0 112164 8918 1 false false false VINCI HAMP ARCHITECTS 1147 WEST OHIO ST CHICAGO IL 60642 ARCHITECTS 213857 1 223976 70076 20292 512773 21727 827117 ADMISSIONS & TOURS 207153 207153 PROGRAM FEES 455 455 207608 26872 26872 120645 8057 112588 112588 112588 1250 1250 1250 1250 84974 70076 80494 4480 51675 23853 27822 27822 RETURN ON BENEFICIAL INTEREST 300067 300067 MISCELLANOUS 103 103 300170 1507907 349268 327042 121083 61147 59936 407799 205942 201857 23671 12207 11464 19268 9937 9331 40724 21001 19723 83684 55 83629 4436 3696 740 35092 33691 1401 56076 49941 6135 68930 34068 34862 9894 1198 8696 182282 43073 139209 71047 60467 10580 EXHIBITIONS 153135 153135 SUPPLIES 23679 16223 7456 PLANT MATERIALS 18929 18929 MEMBER SERVICES 18873 18873 MISCELLANOUS 7717 1445 6272 15655 12619 3036 1361974 757647 604327 0 1125362 1203237 17394 548686 36220 574746 272679 5789 21714 9711399 2283578 7199171 7427821 7125806 7308755 16084488 16782892 63145 45711 86061 102660 149206 148371 X 7735886 8289950 1456573 1601748 6742823 6742823 15935282 16634521 16084488 16782892 145933 553306 X false true true X false X 537780 1052113 1100110 478918 827117 3996038 537780 1052113 1100110 478918 827117 3996038 1583485 2412553 348882 742786 123918 37907 180505 1433998 17314 4036 628 520 103 22601 5452637 464902 0.44250 0.53950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false X X false false false 7125806 670 888013 688626 44237 7281626 6198995 950 1333422 380166 27395 7125806 8956608 809 -2340403 387596 30423 6198995 0.59500 0.40500 true false false 734992 734992 7777381 1731630 6045751 600195 238403 361792 332166 282299 49867 266665 31246 235419 7427821 BENEFICIAL INTEREST IN COMMUNITY 7308755 F 7308755 1507907 1361974 145933 543709 543709 689642 2319725 543709 155705 112404 811818 1507907 1507907 1630083 155705 112404 268109 1361974 1361974 COLLECTIONS AND RELATION TO EXEMPT PURPOSE SCHEDULE D, PAGE 2, PART III, LINE 4 THE ORGANIZATION POSSESSES DONATED INEXHAUSTIBLE COLLECTIONS OF WORKS OF OF ART, HISTORICAL TREASURES AND SIMILIAR ASSETS. THE ORGANIZATION'S INTENT IS TO PRESERVE AND MAINTAIN THEIR COLLECTION AND TO USE THE PROCEEDS FROM ANY SALES TO ACQUIRE OTHER ITEMS FOR THEIR COLLECTION. SUCH ASSETS ARE NOT RECOGNIZED ON THE ORGANIZATION'S STATEMENT OF FINANCIAL POSITION SINCE THEY ARE HELD FOR PUBLIC INSPECTION, EDUCATION AND/OR RESEARCH. ADDITIONALLY,BECAUSE THESE ASSETS ARE NOT RECOGNIZED ON THE ORGANIZATION'S STATEMENT OF FINANCIAL POSITION, CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED ON THE STATEMENT OF ACTIVITIES. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IN THE YEAR ACQUIRED, OR AS TEMPORARILY OR PERMANENTLY RESTRICTED NET ASSETS IF THE ASSETS USED TO PURCHASE THE ITEMS HAVE BEEN RESTRICTED BY DONORS. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES. INTENDED USES FOR ENDOWMENT FUNDS SCHEDULE D, PAGE 2, PART V, LINE 4 GENERAL ENDOWMENT FUND - PURPOSE IS TO PROVIDE SUPPORT FOR THE OPERATION OF THE PAINE AND TO ASSIST THE PAINE WITH CAPITAL EXPENSES. SHIRK ENDOWMENT FUND - PURPOSE IS TO MAINTAIN AND CARE FOR THE RESIDENCE, WALKS, AND APPROACHES. PAINE GARDENS FUND - PURPOSE IS TO PROVIDE SUPPORT FOR THE MAINTENANCE AND UPKEEP OF THE GARDENS SURROUNDING THE PAINE MANSION AND RELATED PAINE PROPERTY. RECONCILIATION OF CHANGES - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 8 SPECIAL EVENTS EXPENSE 80,494 SALES OF INVENTORY EXPENSE 23,853 RENT EXPENSE 8,057 SPECIAL EVENTS EXPENSE -80,494 SALE OF INVENTORY EXPENSE -23,853 RENT EXPENSE -8,057 REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENTS EXPENSE 80,494 SALES OF INVENTORY EXPENSE 23,853 RENT EXPENSE 8,057 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XIII, LINE 2D SPECIAL EVENTS EXPENSE 80,494 SALE OF INVENTORY EXPENSE 23,853 RENT EXPENSE 8,057 BALL 63624 35943 27681 10266 1750 13998 SPRING FESTIVAL 60193 18883 41310 289 500 37502 1 31233 15250 15983 500 15689 155050 70076 84974 10555 2750 67189 80494 4480 MIKE CASTLE TRUSTEE true CARLA ALTEPETER TRUSTEE false RANDALL SCHMIEDEL TRUSTEE false BETH WYMAN TRUSTEE false SAM SUNDET TRUSTEE false MIKE CASTLE TRUSTEE false JOHN BERMINGHAM TRUSTEE false BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS SCHEDULE L PART IV JOHN BERMINGHAM 0 TRUSTEE INVESTMENTS W OACF ADDITIONAL INFORMATION SCHEDULE L PART V 1 MIKE CASTLE SITS ON THE BOARD AS A TRUSTEE THE ORGANIZATION WILL OCCASIONALLY PURCHASE PRINTED MATERIALS FROM CASTLE PIERCE PRINTING IN WHICH MIKE HOLDS THE TITLE OF PRESIDENT 2 CARLA ALTEPETER IS THE PRESIDENTCEO OF CITIZENS FIRST CREDIT UNION WHERE THE PAINE ART CENTER HAD SOME OF ITS CERTIFICATES OF DEPOSIT AND SAVINGS ACCOUNT CARLA SITS ON THE ORGANIZATIONS BOARD 3 RANDALL SCHMIEDEL SERVES ON THE BOARD OF DIRECTORS AT CHOICE BANK WHERE THE ORGANIZATION HAS HELD CERTIFICATES OF DEPOSIT RANDALL SITS ON THE ORGANIZATIONS BOARD 4 OSHKOSH AREA COMMUNITY FOUNDATION IS THE INVESTOR OF THE ORGANIZATIONS FUNDS BETH WYMAN SAM SUNDET MIKE CASTLE AND JOHN BERMINGHAM SIT ON THE BOARD OF THE OSHKOSH AREA COMMUNITY FOUNDATION 5 JOHN BERMINGHAM SERVES ON THE BOARD OF DIRECTORS AT CITIZENS FIRST CREDIT UNION WHERE THE ORGANIZATION HELD CERTIFICATES OF DEPOSITS AND A SAVINGS ACCOUNT CITIZENS FIRST CREDIT UNION HAS ALSO CONTRIBUTED TO THE ORGANIZATIONS PROGRAM COSTS JOHN SITS ON THE ORGANIZATIONS BOARD ALL OTHER ACHIEVEMENTS DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4D EXPENSES RELATED TO THE EDUCATION AND VOLUNTEER SERVICES OF THE ORGANIZATION. RELATED PARTY INFORMATION AMONG OFFICERS FORM 990, PAGE 6, PART VI, LINE 2 THERE MAY BE BUSINESS RELATIONSHIP AMONG MEMBERS OF THE BOARD. CLASSES OF MEMBERS OR STOCKHOLDERS FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS APPROXIMATELY 1,500 MEMBERS WHO ENJOY THE BENEFITS OF FREE ADMISSION TO THE PAINE ART CENTER AND GARDENS, RECEIVE THE PAINE'S NEWSLETTERS, ANNOUNCEMENTS, AND SPECIAL INVITATIONS TO EDUCATIONAL PROGRAMS AND EVENTS AND PRIDE IN KNOWING THAT THEY HELP SUPPORT THE CARE OF THE ESTATE AND THE PRESENTATION OF SPECIAL EXHIBITIONS AND PROGRAMS. ELECTION OF MEMBERS AND THEIR RIGHTS FORM 990, PAGE 6, PART VI, LINE 7A ONE OF THE PRIVILEGES OF BEING A MEMBER OF THE PAINE ART CENTER & GARDENS IS THE OPPORTUNITY TO ELECT THE ORGANIZATION'S BOARD OF TRUSTEES. EACH YEAR THE PAINE'S BOARD MANAGEMENT AND NOMINATING COMMITTEE, A VOLUNTEER COMMITTEE WHOSE MEMBERS MUST BE ELECTED BY THE BOARD, MEETS AND REVIEWS THE BOARD COMPOSITION, INCLUDING EVALUATING TRUSTEES WITH EXPIRING TERMS WHO ARE ELIGIBLE TO SERVE AN ADDITIONAL TERM AS WELL AS IDENTIFYING NEW NOMINEES TO SERVE. THE SLATE OF NOMINEES IS THEN PRESENTED TO THE MEMBERSHIP FOR ELECTION. DECISIONS SUBJECT TO APPROVAL OF MEMBERS FORM 990, PAGE 6, PART VI, LINE 7B THE MEMBERS OF THE PAINE MUST APPROVE CHANGES TO THE BY-LAWS. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 WAS PREPARED BY INDEPENDENT AUDITORS, HUBERTY & ASSOCIATES, S.C., WHICH IN TURN PRESENTED IT TO THE FINANCIAL OFFICER OF THE ORGANIZATION, DORIS PEITZ, WHO REVIEWED THE FORM AND THEN PRESENTED IT TO THE EXECUTIVE OFFICER OF THE ORGANIZATION, AARON SHERER, FOR HIS REVIEW. THE 990 WAS THEN PRESENTED TO THE BOARD'S FINANCE COMMITTEE, A VOLUNTEER COMMITTEE WHOSE MEMBERS MUST BE ELECTED BY THE BOARD. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C EACH MEMBER OF THE PAINE'S BOARD OF TRUSTEES, OFFICERS, STAFF AND APPROPRIATE VOLUNTEERS (AS DETERMINED BY THE EXECUTIVE DIRECTOR) WILL COMPLETE A CONFLICT OF INTEREST AND DISCLOSURE STATEMENT AT THE TIME OF THEIR ELECTION, HIRING OR THE BEGINNING OF THEIR SERVICE TO THE ORGANIZATION. SUCH INDIVIDUAL WILL UPDATE THE EXISTING STATEMENT OR COMPLETE AND SIGN A NEW CONFLICT OF INTEREST AND DISCLOSURE STATEMENT IF, AT ANY TIME DURING THEIR SERVICE TO THE PAINE, CIRCUMSTANCES CHANGE THAT WOULD WARRANT A NEW STATEMENT. STAFF SHALL DISCLOSE ANY POSSIBLE CONFLICTS OF INTEREST TO THE EXECUTIVE DIRECTOR; THE BOARD OF TRUSTEES AND EXECUTIVE DIRECTOR SHALL DISCLOSE ANY POSSIBLE CONFLICTS OF INTERESTS TO THE PRESIDENT OF THE BOARD OF TRUSTEES (OR IF HE OR SHE IS THE ONE WITH THE CONFLICT THEN TO THE BOARD VICE PRESIDENT), WHO SHALL DETERMINE WHETHER A CONFLICT EXISTS. TRANSACTIONS WITH PARTIES WITH WHOM A CONFLICTING INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF ALL THE FOLLOWING ARE OBSERVED: 1. THE CONFLICTING INTEREST IS FULLY DISCLOSED; 2. THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION; 3. A COMPETITIVE BID OR COMPARABLE VALUATION EXISTS; AND 4. THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES (FOR BOARD OF TRUSTEES AND EXECUTIVE DIRECTOR) OR THE ADMINISTRATION TEAM (FOR STAFF) HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION AND THAT THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO THE PAINE ART CENTER AND GARDENS. THE DECISION OF THE EXECUTIVE COMMITTEE AND THE ADMINISTRATIVE TEAM ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF THE PAINE ART CENTER AND GARDENS AND THE ADVANCEMENT OF ITS MISSION AND VISION. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE PAINE'S BY-LAWS STIPULATE THAT THE EXECUTIVE COMMITTEE OF THE BOARD SHALL BE RESPONSIBLE FOR THE PERFORMANCE REVIEW AND OVERSIGHT OF THE EXECUTIVE DIRECTOR AND SUCH OTHER PERSONNEL MATTERS RELATING TO THE EXECUTIVE DIRECTOR AS REQUIRE IMMEDIATE ACTION. THE EXECUTIVE DIRECTOR IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE, THE EXECUTIVE DIRECTOR'S COMPENSATION IS ADJUSTED ACCORDINGLY THROUGH THIS PROCESS. THE EXECUTIVE COMMITTEE REVIEWS AVAILABLE SALARY SURVEYS OF COMPARABLE ORGANIZATIONS IN DETERMINING THE COMPENSATION. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B THE EXECUTIVE DIRECTOR IS RESPONSIBLE FOR REVIEWING AND ADJUSTING THE COMPENSATION OF KEY EMPLOYEES. THE PERFORMANCE AND COMPENSATION OF KEY EMPLOYEES IS REVIEWED ANNUALLY BY THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR REVIEWS AVAILABLE SALARY SURVEYS OF COMPARABLE ORGANIZATIONS IN DETERMINING COMPENSATION. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 THE PAINE ART CENTER & GARDENS INC PROVIDES COPIES OF THESE DOCUMENTS TO THE PUBLIC UPON REQUEST.