2023-09-07T11:31:59-05:00 2022-12-31 390758449 WIPFLI LLP PO BOX 12237 GREEN BAY WI 543072237 990 2022-01-01 461273322 CREATION AND PRESERVATION PARTNERS INC CREA 9204586144 608 NEW YORK AVENUE SHEBOYGAN WI 53081 STEVE WOODS BOARD PRESIDENT 9204586144 2023-08-11 1 STEVE WOODS 999009999 0 TERRI REXRODE CPA MST P00096513 9206620016 2023-07-24 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z STEVE WOODS 608 NEW YORK AVENUE SHEBOYGAN WI 53081 1086439 0 X N/A X 2012 WI TO CARRY OUT THE PURPOSES OF THE JOHN MICHAEL KOHLER ARTS CENTER, INC. 6 6 0 6 0 0 600000 500000 0 0 35210 -11494 1200 1000 636410 489506 300000 600000 0 0 0 0 0 0 0 187501 379280 487501 979280 148909 -489774 9709868 9132194 67868 112071 9642000 9020123 X CREATION AND PRESERVATION PARTNERS, INC. (CAPP) IS ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, AND/OR TO CARRY OUT THE PURPOSES OF THE JOHN MICHAEL KOHLER ARTS CENTER, INC. (THE "ARTS CENTER"), INCLUDING BY THE CARRYING ON OF SUCH OF THE ART CENTER'S PROGRAMS. THE PHRASE "SUCH OF ITS PROGRAMS" IS MEANT TO INCLUDE PROJECTS AND ACTIVITIES THAT THE ART CENTER CONDUCTS, SPONSORS, ADVISES, OR IN WHICH IT PARTICIPATES, INCLUDING, FOR THE PURPOSES OF ILLUSTRATION ONLY AND NOT IN LIMITATION, THE PRESERVATION AND EXHIBITION OF VERNACULAR ART ENVIRONMENTS, COLLECTIONS, AND PERFORMING ARTS. THE CREATION AND PRESERVATION PARTNERS MAY CARRY OUT ITS PURPOSES DIRECTLY OR BY MAKING GIFTS, GRANTS, OR OTHER PAYMENTS TO THE ARTS CENTER. 0 0 903254 600000 0 VISUAL ARTS - THE ORGANIZATION ACQUIRED WORKS OF ART TO HOLD AND MAINTAIN IN FURTHERANCE OF THE MISSION OF JOHN MICHAEL KOHLER ARTS CENTER, INC. EXISTING WORKS EXPERIENCED ONGOING CONSERVATION AND PRESERVATION EFFORTS. 903254 1 1 0 0 0 0 0 1 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 WI X JAMES VAN ALSTINE 9204586144 608 NEW YORK AVENUE SHEBOYGAN WI 53081 X STEVE WOODS BOARD PRESIDENT 1.00 1.00 X X 0 0 0 KATHRYN BURKE BOARD VICE PRESIDENT/SECRE 1.00 X X 0 0 0 DIANE BUCK TRUSTEE 1.00 X 0 0 0 MIKE CISLER TRUSTEE 1.00 X 0 0 0 LAURA KOHLER TRUSTEE 1.00 1.00 X 0 0 0 JANE BARCLAY MANDEL TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 0 500000 500000 44330 44330 1000 0 1000 1000 1000 541109 596933 -55824 -55824 -55824 489506 0 0 -10494 X 600000 600000 110035 103512 6523 5000 5000 2414 2414 167961 105872 62089 290 290 16831 16831 67977 67977 840 840 4347 4347 1274 1274 REPAIRS & MAINTENANCE 2037 2037 EQUIPMENT RENTAL & MAIN 140 140 LICENSES & FEES 134 134 979280 903254 76026 0 222273 13980 2118254 55219 93315 84711 4303328 13594 4276026 4289734 0 1840350 3000000 2848200 9709868 9132194 54383 76339 13485 35732 67868 112071 X 7748523 7664116 1893477 1356007 9642000 9020123 9709868 9132194 -489774 -132103 0 X 0 1 X 1 0 X X X 1 JOHN MICHAEL KOHLER ARTS CENTER INC 391085180 7 1 600000 0 1 600000 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 0 2706593 2706593 1581120 4212 1576908 15615 9382 6233 4289734 RELATED PARTY NOTE RECEIVABLE 2848200 2848200 DUE TO JOHN MICHAEL KOHLER ARTS CENTER, INC. 35732 35732 X PART III, LINE 1A: TO PREVENT DAMAGE TO OR DESTRUCTION OF IMPORTANT OEUVRES, THE ARTS CENTER BUILT A COLLECTION OF OBJECTS AND SITE WORKS THROUGH DONATIONS AND GRANTS. THE OBJECTS ARE REGULARLY EXHIBITED. IN ADDITION, THE ARTS CENTER HAS A COLLECTION OF ARTWORK PRODUCED BY ARTISTS IN ITS ARTS/INDUSTRY PROGRAM. THE ART CENTER EMPLOYS A CURATOR TO ENSURE THE PROTECTION AND PRESERVATION OF THE ARTS CENTER'S COLLECTIONS. THE ARTS CENTER DOES NOT CAPITALIZE ITS COLLECTIONS ITEMS ACQUIRED EITHER THROUGH PURCHASE OR DONATION. CONTRIBUTIONS OF COLLECTIONS ITEMS ARE NOT RECOGNIZED IN THE CONSOLIDATED STATEMENT OF ACTIVITIES. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED ON THE CONSOLIDATED STATEMENTS OF ACTIVITIES BASED ON THE ABSENCE OR EXISTENCE AND NATURE OF DONOR-IMPOSED RESTRICTIONS. DURING 2021 AND 2020, THERE WERE NO DISPOSALS OF COLLECTIONS ITEMS. PART III, LINE 4: THE ORGANIZATION HOLDS COLLECTIONS TO FURTHER THE EXEMPT PURPOSE OF THEIR SUPPORTED ORGANIZATION, THE JOHN MICHAEL KOHLER ARTS CENTER, INC. PART X, LINE 2: 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 CONSOLIDATED FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. THE ARTS CENTER APPLIED THE UNCERTAIN POSITION GUIDANCE TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS REMAINED OPEN AND DETERMINED THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS. 0 JOHN MICHAEL KOHLER ARTS CENTER INC 608 NEW YORK AVENUE SHEBOYGAN WI 53081 391085180 501(C)(3) 600000 0 GENERAL SUPPORT 1 0 FORM 990, PART VI, SECTION A, LINE 6 THE CREATION AND PRESERVATION PARTNERS SHALL HAVE A SINGLE CLASS OF VOTING MEMBERS, AND THE SOLE MEMBER OF THAT CLASS SHALL BE THE JOHN MICHAEL KOHLER ARTS CENTER, INC. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS OF THE JOHN MICHAEL KOHLER ARTS CENTER, INC. SHALL APPOINT THE TRUSTEES OF THE CREATION AND PRESERVATION PARTNERS, INC. FORM 990, PART VI, SECTION A, LINE 7B THE FOLLOWING ACTIONS MAY BE TAKEN ONLY BY THE JOHN MICHAEL KOHLER ARTS CENTER PURSUANT TO A VOTE OF ITS BOARD OF DIRECTORS: APPOINTMENT OF THE TRUSTEES OF THE CREATION AND PRESERVATION PARTNERS; AMENDMENT OF THE ARTICLES OF INCORPORATION OF THE CREATION AND PRESERVATION PARTNERS; AMENDMENT OF THE BYLAWS OF CREATION AND PRESERVATION PARTNERS; MERGER, CONSOLIDATION, OR DISSOLUTION OF THE CREATION AND PRESERVATION PARTNERS; THE CREATION OF ANY SUBSIDIARIES OR AFFILIATES OF THE CREATION AND PRESERVATION PARTNERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE OF THE JOHN MICHAEL KOHLER ARTS CENTER, INC. PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. IN ADDITION, A COPY OF THE FORM 990 IS PROVIDED TO EACH TRUSTEE OF THE CREATION AND PRESERVATION PARTNERS, INC. BOARD OF TRUSTEES PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C EACH TRUSTEE SHALL DISCLOSE TO THE BOARD OF TRUSTEES ANY CONFLICT OF INTEREST OR POSSIBLE CONFLICT OF INTEREST WHENEVER THE CONFLICT PERTAINS TO A MATTER BEING CONSIDERED BY THE BOARD OF TRUSTEES. ANY TRUSTEE HAVING A CONFLICT OF INTEREST ON ANY MATTER SHALL LEAVE THE ROOM DURING THE DISCUSSION AND VOTE ON THE MATTER AND SHALL ABSTAIN FROM VOTING ON THE MATTER BUT MAY BE COUNTED IN DETERMINING QUORUM FOR THE VOTE ON THE MATTER. IN ADDITION, HE OR SHE SHALL NOT USE HIS OR HER PERSONAL INFLUENCE ON THE MATTER, BUT MAY BRIEFLY STATE HIS OR HER POSITION ON THE MATTER AND MAY ANSWER PERTINENT QUESTIONS FROM OTHER TRUSTEES SINCE HIS OR HER KNOWLEDGE MAY BE OF GREAT ASSISTANCE. THE MINUTES OF THE MEETING INVOLVING ANY SUCH SITUATIONS SHALL REFLECT THAT A DISCLOSURE WAS MADE, THE ABSTENTION FROM VOTING, AND QUORUM SITUATION. IF A TRUSTEE IS UNCERTAIN AS TO WHETHER HE OR SHE HAS A CONFLICT OF INTEREST WHICH REQUIRES ABSTENTION, OR IF A TRUSTEE ASSERTS THAT ANOTHER TRUSTEE HAS SUCH A CONFLICT, THE BOARD OF TRUSTEES, BY MAJORITY VOTE OF THOSE PRESENT OTHER THAN THE TRUSTEE HAVING THE POSSIBLE CONFLICT, SHALL DECIDE WHETHER ABSTENTION IS REQUIRED. IF ABSTENTION IS REQUIRED, THE AFFECTED TRUSTEE SHALL LEAVE THE MEETING DURING THE DISCUSSION AND VOTE ON THE MATTER AND SHALL ABSTAIN FROM VOTING ON THE MATTER. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G INDEPENDENT CONTRACTOR FEES: PROGRAM SERVICE EXPENSES 105,872. MANAGEMENT AND GENERAL EXPENSES 62,089. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 167,961. JOHN MICHAEL KOHLER ARTS CENTER INC 608 NEW YORK AVENUE SHEBOYGAN WI 53081 391085180 TO ENCOURAGE & SUPPORT INNOVATIVE EXPLORATION IN THE ARTS. WI 501(C)(3) LINE 7 N/A 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 JOHN MICHAEL KOHLER ARTS CENTER INC D 2836525 COST JOHN MICHAEL KOHLER ARTS CENTER INC B 600000 CASH JOHN MICHAEL KOHLER ARTS CENTER INC O 169300 COST