2024-11-04T11:00:47-06:00 2024-01-31 390859910 BAKER TILLY ADVISORY GROUP LP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2023-02-01 391274547 KOHLER TRUST FOR THE ARTS AND EDUCATION KOHL 9204581972 725X WOODLAKE RD KOHLER WI 53044 LAURA KOHLER CHAIRPERSON 9204581972 2024-11-02 1 1 TROY MARINE CPA P00187863 4147775500 2024-11-02 2023 2024-10-15 13:58:12Z LAURA KOHLER 725X WOODLAKE RD KOHLER WI 53044 21293645 0 X N/A X 1977 WI TO PROVIDE FINANCIAL SUPPORT TO THE BENEFICIARIES LISTED IN THE TRUST GOVERNING INSTRUMENT FOR PURSING OF THEIR ARTS AND EDUCATION ACTIVITIES. 7 7 0 7 0 0 0 0 0 0 5399381 9590310 0 0 5399381 9590310 5121500 7430000 0 0 0 0 0 0 0 114966 93818 5236466 7523818 162915 2066492 9026389 11224682 0 0 9026389 11224682 X TO PROVIDE FINANCIAL SUPPORT TO THE BENEFICIARIES LISTED IN THE TRUST GOVERNING INSTRUMENT FOR PURSING OF THEIR ARTS AND EDUCATION ACTIVITIES. 0 0 62000 62000 JOHN MICHAEL KOHLER ARTS CENTER, INC (ART CENTER)/CREATION AND PRESERVATION PARTNERS - DISTRIBUTED TRUST INCOME IN SUPPORT OF THE ARTS CENTER'S PROGRAMMING, ART PRESERVE FUND, AND GENERAL OPERATING FUNDS. 5953000 5953000 CREATION AND PRESERVATION PARTNERS, INC. - DISTRIBUTED TRUST INCOME IN SUPPORT OF BUILDING AND FACILITIES OPERATIONS AND EXPENSES, BENEFITING JOHN MICHAEL KOHLER ARTS CENTER, INC. 540000 540000 LAKELAND UNIVERSITY DISTRIBUTED TRUST INCOME TO THE SCHOOL'S ENDOWMENT SUPPORTING KOHLER TEACHING SCHOLARS PROGRAM, LAKELAND PROMISE PROGRAM, SHEBOYGAN COUNTY SCHOLARS PROGRAM, AND LAKELAND UNIVERSITY THEATER UPGRADES. 875000 875000 KNOX COLLEGE - SUPPORT SCHOLARSHIP EFFORTS OF THIS ORGANIZATION NAMED IN THE TRUST'S GOVERNING INSTRUMENT BY DISTRIBUTING INCOME TO THEM - $375,000LAWRENCE UNIVERSITY- SUPPORT KOHLER HALL RENOVATIONS - $200,000 CHOATE ROSEMARY HALL - DISTRIBUTED TRUST INCOME TO THE SCHOOL'S ENDOWMENT THAT SUPPORTS THE SCHOOL'S KOHLER ENVIRONMENTAL CENTER - $250,000 SMITH COLLEGE - SUPPORT SCHOLARSHIP EFFORTS OF THIS ORGANIZATION NAMED IN THE TRUST'S GOVERING INSTRUMENT BY DISTRIBUTING INCOME TO THEM - $50,000 875000 875000 7430000 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 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 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 1 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 X WANDA BINTZLER 9204581972 725X WOODLAKE RD KOHLER WI 53044 X LAURA KOHLER CHAIRPERSON/TRUSTEE 0.10 X X 0 0 0 RENEE BOLDT SECRETARY/TRUSTEE 0.10 X X 0 0 0 JEFFREY P CHENEY TREASURER/TRUSTEE 0.10 X X 0 0 0 MAEVE QUINN TRUSTEE 0.10 X 0 0 0 MICHAEL BECK TRUSTEE 0.10 X 0 0 0 RACHEL KOHLER TRUSTEE 0.10 X 0 0 0 STEVE WOODS TRUSTEE 0.10 X 0 0 0 0 0 0 0 0 0 0 0 9578687 9578687 11714958 11703335 11623 11623 11623 9590310 0 0 9590310 7430000 7430000 8368 8368 2560 2560 8799 8799 ADMINISTRATIVE EXPENSE 74091 74091 7523818 7430000 93818 0 2423 380 11621 21477 1785915 3976395 7226430 7226430 9026389 11224682 0 0 X 9026389 11224682 9026389 11224682 9026389 11224682 2066492 131801 0 X X 0 1 X 1 0 X X 8 LAKELAND COLLEGE 390821861 2 1 540000 0 KNOX COLLEGE 370673513 2 1 375000 0 CHOATE ROSEMARY HALL 060910420 2 1 250000 0 LAWRENCE UNIVERSITY 390806297 2 1 200000 0 JOHN MICHAEL KOHLER ARTS CENTER INC 391085180 7 1 62000 0 SMITH COLLEGE 041843040 2 1 50000 0 YALE UNIVERSITY 060646973 2 1 0 0 CONSERVATION AND PRESERVATION PARTNERS 461273322 7 1 5953000 0 8 7430000 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART IV, SECTION C: A MAJORITY OF THE TRUSTEES ARE OFFICERS, DIRECTORS, AND/OR SENIOR MANAGEMENT OF THE SUPPORTED ORGANIZATIONS RECEIVING GRANTS, WHICH INCLUDES THE JOHN MICHAEL KOHLER ARTS CENTER, INC. (THE "ARTS CENTER"). UNDER THE TRUST'S GOVERNING INSTRUMENT, UP TO 85% OF THE TRUST'S ANNUAL NET INCOME IS TO BE DISTRIBUTED TO THE ARTS CENTER. UP TO 15% OF THE TRUST'S ANNUAL NET INCOME IS AVAILABLE FOR DISTRIBUTION TO THE EDUCATIONAL INSTITUTIONS LISTED IN THE TRUST'S GOVERNING INSTRUMENT. APPROPRIATE MANAGEMENT PERSONS AT THESE EDUCATIONAL INSTITUTIONS MAINTAIN SIGNIFICANT INVOLVEMENT AND REGULAR CONTACT WITH THE TRUST WITH REGARD TO GRANTS MADE TO THE RESPECTIVE ENDOWMENTS AND SCHOLARSHIP FUNDS. THE TRUST WORKS WITH THESE MANAGEMENT PERSONS TO ESTABLISH THE PARAMETERS FOR INVESTMENT OF THE FUNDS AND MONITOR THEIR FINANCIAL PERFORMANCE. 0 KOHLER CO. COMMON STOCK 7226430 C 7226430 X 9719551 131801 131801 9587750 2560 2560 9590310 7521258 0 7521258 2560 2560 7523818 PART X, LINE 2: THE TRUST HAS RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE DATED AUGUST 16, 1977, RULING THAT THE TRUST QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE U. S. INTERNAL REVENUE CODE AND CORRESPONDING PROVISIONS OF STATE LAW AND ACCORDINGLY IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAX. THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS, ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TRUST 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% LIKELIHOOD OF BEING REALIZED, UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. WITH FEW EXCEPTIONS, THE TRUST IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE FISCAL YEARS ENDING BEFORE 2021 (2020 FOR THE STATE OF WISCONSIN). 1 CONSERVATION AND PRESERVATION PARTNERS 608 NEW YORK AVENUE SHEBOYGAN WI 53081 461273322 SECTION 501(C)(3) 5953000 0 OPERATING FUND AND CAPITAL IMPROVEMENT FUND AND ENDOWMENT LAKELAND UNIVERSITY PO BOX 359 SHEBOYGAN WI 53082 390821861 SECTION 501(C)(3) 540000 0 KOHLER TEACHING SCHOLARS PROGRAM, SHEBOYGAN COUNTY SCHOLARS PROGRAM, AND LAKELAND THEATER UPGRADES. KNOX COLLEGE 2 EAST SOUTH STREET GALESBURG IL 61401 370673513 SECTION 501(C)(3) 375000 0 KOHLER ENDOWED SCHOLARSHOP FUND AND ENDOWMENT OF FACULTY ENRICHMENT. CHOATE ROSEMARY HALL 333 CHRISTIAN STREET WALLINGFORD CT 06492 060910420 SECTION 501(C)(3) 250000 0 ENDOWMENT FOR KOHLER ENVIRONMENTAL CENTER. LAWRENCE UNIVERSITY 711 E BOLDT WAY SPC 18 APPLETON WI 54911 390806297 SECTION 501(C)(3) 200000 0 ENDOWMENT SUPPORTING KOHLER HALL RENOVATIONS. JOHN MICHAEL KOHLER ARTS CENTER INC 608 NEW YORK AVENUE SHEBOYGAN WI 53081 391085180 SECTION 501(C)(3) 62000 0 OPERATING FUND AND ARTS PRESERVE FUND, ARTS/INDUSTRY SUPPORT SMITH COLLEGE 33 ELM STREET NORTH HAMPTON MA 01063 041843040 SECTION 501(C)(3) 50000 0 RUTH DEYOUNG KOHLER SCHOLARSHIP 7 0 PART I, LINE 2: A MAJORITY OF THE TRUSTEES ARE DIRECTORS/OFFICERS/SENIOR MANAGEMENT OF THE SUPPORTED ORGANIZATIONS RECEIVING THE GRANTS. THE TRUST IS IN REGULAR CONTACT WITH THE SUPPORTED ORGANIZATIONS THROUGHOUT THE YEAR. THE SUPPORTED ORGANIZATIONS PROVIDE THE TRUST ANNUAL FOLLOW UP REPORTS ON HOW THE GRANTS HAVE BEEN UTILIZED. FORM 990, PART VI, SECTION A, LINE 2 LAURA KOHLER AND RACHEL KOHLER ARE SIBLINGS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 FORM IS REVIEWED BY THE CHAIR BEFORE THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12 ANY ACTIVITY OF THE TRUST THAT MAY ENCOUNTER A CONFLICT IS REVIEWED WITH LEGAL COUNSEL. FORM 990, PART VI, SECTION C, LINE 19 FORMS ARE AVAILABLE UPON REQUEST WITH NOMINAL COPYING COSTS. FORM 990, PART XII, LINE 2C: NO CHANGE FROM PRIOR YEAR.