2024-07-15T12:22:24-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 10401 W INNOVATION DR STE 300 WAUWATOSA WI 53226 990 2022-09-01 396100399 UNITED PERFORMING ARTS FUND INC UNIT 4142738723 301 W WISCONSIN AVE 600 MILWAUKEE WI 53203 SCOTT BEIGHTOL CHAIRMAN OF THE BOARD 4142738723 2024-07-15 1 SCOTT BEIGHTOL 999009999 0 KRISTEN DONLEVY P01670215 4144761880 2024-07-15 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z SCOTT BEIGHTOL 301 W WISCONSIN AVE 600 MILWAUKEE WI 53203 10637128 0 X WWW.UPAF.ORG X 1966 WI INVESTMENT IN AND FINANCIAL SUPPORT OF THE PERFORMING ARTS IN SOUTHEASTERN WISCONSIN. 30 30 35 234 0 0 9356718 10167694 0 0 296615 457340 27681 -185863 9681014 10439171 6904540 6917059 0 0 1895049 1959385 0 0 1249321 814794 840846 9614383 9717290 66631 721881 12908010 13410096 1623791 1334154 11284219 12075942 X THE MISSION OF THE UNITED PERFORMING ARTS FUND, INC. AS AN UMBRELLA FUNDRAISING ORGANIZATION IS TO SECURE COMMUNITY RESOURCES AND IMPROVE THE QUALITY OF LIFE THROUGH RESPONSIBLE INVESTMENT IN AND FINANCIAL SUPPORT OF THE PERFORMING ARTS IN SOUTHEASTERN WISCONSIN. SPECIFICALLY:1. RAISE MUCH NEEDED FUNDS TO ENSURE ENTERTAINMENT EXCELLENCE2. PROMOTE THE PERFORMING ARTS AS A REGIONAL ASSET3. RESPONSIBLY STEWARD THE DOLLARS OUR DONORS SO GENEROUSLY GIVE US 0 0 7791239 6917059 THE UNITED PERFORMING ARTS FUND SOLICITS OPERATING AND PROGRAMMATIC FUNDING FOR ITS 14 MEMBERS AND 41 AFFILIATE ORGANIZATIONS. THIS FUNDING ENABLES THE MEMBER GROUPS AND AFFILATES TO TOUCH MORE THAN 1.2 MILLION PEOPLE ANNUALLY IN IN-PERSON PERFORMING ARTS EVENTS, EDUCATIONAL EXPERIENCES INCLUDING OVER 150,000 CHILDREN OR COMMUNITY OUTREACH PROGRAMS. 7791239 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 10 2 35 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 30 30 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X X JANE REARDON 4142738723 301 W WISCONSIN AVE SUITE 600 MILWAUKEE WI 53203 SCOTT BEIGHTOL CHAIRMAN 1.00 X X 0 0 0 TIM MATTKE PAST CHAIRMAN 1.00 X X 0 0 0 BRENT TISCHLER TREASURER 1.00 X X 0 0 0 STEPHEN JOHNSON SECRETARY 1.00 X X 0 0 0 STEVE BOOTH AT-LARGE DIRECTOR 1.00 X 0 0 0 DAVID LUBAR AT-LARGE DIRECTOR 1.00 X 0 0 0 HEATHER DUNN AT-LARGE DIRECTOR 1.00 X 0 0 0 CHRIS GOLLER AT-LARGE DIRECTOR 1.00 X 0 0 0 GREG MARCUS AT-LARGE DIRECTOR 1.00 X 0 0 0 GEORGE MEYER AT-LARGE DIRECTOR 1.00 X 0 0 0 HEATHER RAMIREZ AT-LARGE DIRECTOR 1.00 X 0 0 0 JOE ROCK AT-LARGE DIRECTOR 1.00 X 0 0 0 JIM BORRIS AT-LARGE DIRECTOR 1.00 X 0 0 0 JULIET KERSTEN AT-LARGE DIRECTOR 1.00 X 0 0 0 STEPHANIE LYONS AT-LARGE DIRECTOR 1.00 X 0 0 0 KATY HOOK AT-LARGE DIRECTOR 1.00 X 0 0 0 BILL GUC AT-LARGE DIRECTOR 1.00 X 0 0 0 DR PHYLLIS KING AT-LARGE DIRECTOR 1.00 X 0 0 0 REBECCA MITICH AT-LARGE DIRECTOR 1.00 X 0 0 0 ANNE ZIZZO AT-LARGE DIRECTOR 1.00 X 0 0 0 GARY WITT AT-LARGE DIRECTOR 1.00 X 0 0 0 DEBORAH SPANIC AT-LARGE DIRECTOR 1.00 X 0 0 0 DANIEL MCCONEGHY AT-LARGE DIRECTOR 1.00 X 0 0 0 MELANIE MADDUX AT-LARGE DIRECTOR 1.00 X X 0 0 0 DUSTIN GODSEY AT-LARGE DIRECTOR 1.00 X 0 0 0 DAVID CARUSO AT-LARGE DIRECTOR 1.00 X 0 0 0 JEFF CADY AT- LARGE DIRECTOR 1.00 X 0 0 0 RYAN BARBIERI AT LARGE DIRECTOR 1.00 X 0 0 0 NATACHA VELEZ AT-LARGE DIRECTOR 1.00 X 0 0 0 TIM STEWART AT-LARGE DIRECTOR 1.00 X 0 0 0 PATRICK RATH PRESIDENT & CEO 40.00 X 199251 0 49227 BRUCE OSGOOD CHIEF ADMINISTRATIVE OFFIC 50.00 X 141039 0 11053 CHRISTINE HOJNACKI CHIEF DEVELOPMENT OFFICER 50.00 X 146446 0 33731 486736 0 94011 3 0 1 0 0 492699 9674995 89556 10167694 234151 234151 223189 0 223189 223189 223189 7576 492699 197957 -190381 -190381 GREATER MILWAUKEE FOUNATION 900099 4518 4518 4518 10439171 4518 0 266959 6917059 6917059 522414 140477 143037 238900 1163842 314475 318680 530687 35834 8106 9811 17917 119043 32011 32594 54438 118252 31798 32377 54077 18763 18763 207854 103927 103927 112011 89609 22402 46818 14145 11744 20929 171574 59435 26352 85787 102282 26955 29140 46187 13413 6582 3456 3375 10588 5294 5294 18666 4919 5318 8429 BANK AND CREDIT CARD FE 88848 44424 44424 EVENTS AND DONOR BENEFI 47607 35301 904 11402 MISCELLANEOUS 2292 1146 1146 FEES AND PERMITS 130 130 9717290 7791239 676730 1249321 2994217 760986 1364182 2500557 2509961 3438276 2018 22143 5287632 5751561 750000 936573 12908010 13410096 175418 86802 1448373 1060779 0 186573 1623791 1334154 X 10036423 9922888 1247796 2153054 11284219 12075942 12908010 13410096 721881 69842 0 X 0 1 X 1 0 X 10057699 9379177 8976753 9356718 10167694 47938041 10057699 9379177 8976753 9356718 10167694 47938041 8947827 38990214 41013 34889 48934 108134 234151 467121 7576 7576 4315 4518 8833 48421571 1150900 0.80520 0.81390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 3139833 947931 336646 250000 18763 4155647 4032116 661234 -840233 692000 21284 3139833 3318257 1001214 267000 20355 4032116 2385459 639000 727750 422584 11368 3318257 2849369 257227 712225 8912 2385459 1.00000 1 0 0 ADVANCE PAYMENTS TO MEMBER GROUPS 750000 ROU OPERATING LEASE 186573 936573 OPERATING LEASE 186573 186573 10811785 69842 321535 391377 10420408 18763 18763 10439171 10020062 321535 321535 9698527 18763 18763 9717290 PART IV, LINE 2B: UPAF HAS AN ARRANGEMENT WHERE BOARD MEMBERS AND OTHER DESIGNATED INDIVIDUALS CAN MAKE CONTRIBUTIONS TO THE ORGANIZATIONS THAT UPAF SUPPORTS. THE INDIVIDUALS PAY UPAF WHO RECORDS A LIABILITY AND PASSES THE CONTRIBUTIONS DIRECTLY THROUGH TO THE MEMBER ORGANIZATIONS. THE MONEY IS NOT RECORDED AS A CONTRIBUTION INCOME OR DONATION EXPENSE ITEM, IT IS STRICTLY RECORDED ON THE BALANCE SHEET. UPAF HAS NO CONTROL OVER THE FINAL FUND RECIPIENT. THE DONOR KEEPS THAT CONTROL. PART V, LINE 4: THE UNITED PERFORMING ARTS FUND (UPAF) ESTABLISHED THE ENDOWMENT FUND FOR THE SOLE BENEFIT OF UPAF. DONOR RESTRICTED ENDOWMENT FUNDS ARE INVESTMENTS HELD AT THE GREATER MILWAUKEE FOUNDATION (GMF). ALL INVESTMENT INCOME EARNED BY THE ENDOWMENT FUND MAY BE ADDED TO THE PRINCIPAL, EXPENDED FOR CURRENT OPERATIONS, OR GIVEN TO MEMBER ORGANIZATIONS AT THE DISCRETION OF THE BOARD OF DIRECTORS. THE LETTER OF AGREEMENT PERTAINING TO THE MANAGEMENT OF THE ENDOWMENT FUND PERMITS, UNDER CERTAIN CIRCUMSTANCES, THE DISTRIBUTION OF THE PRINCIPAL OF THE FUND TO UPAF. IN FISCAL YEAR 2020, UPAF LIQUIDATED AND DISTRIBUTED ALL FUNDS FROM GMF THAT WERE ALLOWED, INCLUDING APPLICABLE PRINCIPAL. THE ONLY REMAINING FUNDS AT GMF ARE PERMANENTLY RESTRICTED AND THE PRINCIPAL CAN NEVER BE DISTRIBUTED TO UPAF. X X X X X X 1 BLUEPRINT ADVANCEMENT 4055 3RD AVE 301 SAN DIEGO CA 92103 TELEFUNDING 0 84122 68650 15472 84122 68650 15472 WI RIDE 436019 436019 54670 5870 115903 GOLF OUTING 64256 56680 7576 274 21267 500275 492699 7576 274 54670 5870 137170 197984 -190408 1 BEL CANTO CHORUS 9575 BRENWOOD PARK DR 320174 FRANKLIN WI 53132 396078185 501(C)(3) 81386 0 FINANCIAL SUPPORT OF OPERATIONS BLACK ARTS MILWAUKEE 929 N WATER ST MILWAUKEE WI 53202 471888920 501(C)(3) 195430 0 SEASONAL PROGRAM FUNDS DANCEWORKS 1661 N WATER ST MILWAUKEE WI 53202 391734431 501(C)(3) 247715 0 FINANCIAL SUPPORT OF OPERATIONS FIRST STAGE MILWAUKEE 325 W WALNUT ST MILWAUKEE WI 53212 391634828 501(C)(3) 894216 0 FINANCIAL SUPPORT OF OPERATIONS FLORENTINE OPERA 205 W HIGHLAND AVE 201 MILWAUKEE WI 53203 391098132 501(C)(3) 658253 0 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE BALLET 128 N JACKSON ST MILWAUKEE WI 53202 391134735 501(C)(3) 925304 0 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE CHAMBER THEATRE 158 N BROADWAY MILWAUKEE WI 53202 391323345 501(C)(3) 123557 0 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE REPERTORY THEATER 108 E WELLS ST MILWAUKEE WI 53202 390946025 501(C)(3) 1679574 0 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE SYMPHONY ORCHESTRA 212 W WISCONSIN AVE MILWAUKEE WI 53203 396023436 501(C)(3) 1469214 0 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE YOUTH SYMPHONY ORCHESTRA 325 W WALNUT ST MILWAUKEE WI 53212 390973594 501(C)(3) 472648 0 FINANCIAL SUPPORT OF OPERATIONS NEXT ACT THEATRE 255 S WATER STREET MILWAUKEE WI 53204 391553360 501(C)(3) 160454 0 FINANCIAL SUPPORT OF OPERATIONS PRESENT MUSIC 1120 N MARKET STREET MILWAUKEE WI 53202 391438119 501(C)(3) 141489 0 FINANCIAL SUPPORT OF OPERATIONS RENAISSANCE THEATERWORKS 255 S WATER STREET MILWAUKEE WI 53204 391783607 501(C)(3) 199443 0 FINANCIAL SUPPORT OF OPERATIONS SKYLIGHT MUSIC THEATRE 158 N BROADWAY MILWAUKEE WI 53202 390975374 501(C)(3) 436123 0 FINANCIAL SUPPORT OF OPERATIONS ABOVE THE CLOUDS 2432 NORTH TEUTONIA AVE 2 MILWAUKEE WI 53206 392033029 501(C)(3) 20000 0 FINANCIAL SUPPORT OF OPERATIONS FESTIVAL CITY SYMPHONY 325 W WALNUT ST MILWAUKEE WI 53212 391777883 501(C)(3) 18125 0 SEASONAL PROGRAM FUNDS KID'S FROM WISCONSIN 640 S 84TH MILWAUKEE WI 53214 391425288 501(C)(3) 21500 0 FINANCIAL SUPPORT OF OPERATIONS LAKE GENEVA SYMPHONY ORCHESTRA PO BOX 92 LAKE GENEVA WI 53147 464149676 501(C)(3) 7250 0 FINANCIAL SUPPORT OF OPERATIONS LATINO ARTS 1028 S 9TH ST MILWAUKEE WI 53204 391548491 501(C)(3) 19500 0 SEASONAL PROGRAM FUNDS MARCUS PERFORMING ARTS CENTER 929 N WATER ST MILWAUKEE WI 53202 510532407 501(C)(3) 14500 0 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE JAZZ INSTITUTE PO BOX 170472 MILWAUKEE WI 53217 843721787 501(C)(3) 32500 0 FINANCIAL SUPPORT OF OPERATIONS MILWAUKEE OPERA THEATRE PO BOX 182 ELM GROVE WI 53122 392003992 501(C)(3) 16526 0 SEASONAL PROGRAM FUNDS KETTLE MORAINE SYMPHONY 1305 BALSAM PLACE WEST BEND WI 53095 391603631 501(C)(3) 5893 0 SEASONAL PROGRAM FUNDS OPTIMIST THEATRE 2010 N 1ST ST MILWAUKEE WI 53212 391769252 501(C)(3) 9375 0 FINANCIAL SUPPORT OF OPERATIONS PINK UMBRELLA THEATRE COMPANY PO BOX 342911 MILWAUKEE WI 53234 831924866 501(C)(3) 6500 0 FINANCIAL SUPPORT OF OPERATIONS RACINE SYMPHONY ORCHESTRA PO BOX 1874 RACINE WI 53401 396076878 501(C)(3) 20250 0 SEASONAL PROGRAM FUNDS SHARON LYNN WILSON CENTER 3270 MITCHELL PARK DR BROOKFIELD WI 53045 391787648 501(C)(3) 12000 0 FINANCIAL SUPPORT OF OPERATIONS SIGNATURE DANCE COMPANY 3408 N 38TH ST MILWAUKEE WI 53208 202884576 501(C)(3) 7500 0 FINANCIAL SUPPORT OF OPERATIONS SUNSET PLAYHOUSE THEATRE 700 WALL STREET ELM GROVE WI 53122 390961220 501(C)(3) 5125 0 FINANCIAL SUPPORT OF OPERATIONS WILD SPACE DANCE COMPANY 2627 WEST WELLS MILWAUKEE WI 53233 391602186 501(C)(3) 6500 0 FINANCIAL SUPPORT OF OPERATIONS WISCONSIN CONSERVATORY OF MUSIC 1584 N PROSPECT AVE MILWAUKEE WI 53202 390915050 501(C)(3) 13250 0 FINANCIAL SUPPORT OF OPERATIONS XALAAT AFRICA DRUM & DANCE PO BOX 250532 MILWAUKEE WI 53225 271512152 501(C)(3) 5750 0 FINANCIAL SUPPORT OF OPERATIONS 32 PART I, LINE 2: THE ALLOCATION TO UPAF MEMBER GROUPS IS BOTH UNRESTRICTED AND RESTRICTED FUNDING. THE UNRESTICTED FUNDING IS BASED ON A FORMULA TO ENSURE CORE STABLE FUNDING AS WELL AS FUNDING BASED ON AN ASSESSMENT OF FINANCIAL AND ORGANIZATIONAL PERFORMANCE. MEMBER GROUPS CAN ALSO EARN UNRESTRICTED FUNDS FOR THEIR PARTICIPATION IN, AND SUPPORT OF, THE ANNUAL UPAF CAMPAIGN. IN ADDITION, UPAF MEMBER GROUPS CAN APPLY FOR RESTRICTED GRANT FUNDING RELATED TO IMPACT PROGRAMS. UPAF'S ALLOCATION COMMITTEE, USING A PANEL: REVIEW PROCESS, EVALUATES MEMBER GROUPS' SUBMISSIONS RELATIVE TO THEIR AUDITED FINANCIAL STATEMENTS, MARKET PERFORMANCE, OVERALL MANAGEMENT AND EDUCATION/OUTREACH PROGRAMS. COMMITTEE MEMBERS ANALYZE, ASSESS AND SCORE MEMBER GROUP APPLICATIONS. EACH GROUP MEETS INDIVIDUALLY WITH THE ALLOCATION COMMITTEE ANNUALLY AS PART OF THE REVIEW PROCESS. X 1 1 X X X 0 0 0 0 0 0 0 1 0 PATRICK RATH PRESIDENT & CEO 199251 0 0 0 0 0 27000 0 22227 0 248478 0 0 0 CHRISTINE HOJNACKI CHIEF DEVELOPMENT OFFICER 146446 0 0 0 0 0 27000 0 6731 0 180177 0 0 0 BRUCE OSGOOD CHIEF ADMINISTRATIVE OFFIC 141039 0 0 0 0 0 4331 0 6722 0 152092 0 0 0 PART I, LINE 1A UNIVERSITY CLUB IS A FACILITY USED FOR MEETINGS, LUNCHEONS AND DINNERS. THE PRESIDENT USES THE SOCIAL CLUB MEMBERSHIP FOR DONOR CULTIVATION. BECAUSE THE EXPENSE IS FOR ROUTINE BUSINESS NEEDS THE AMOUNT IS NOT CONSIDERED TAXABLE COMPENSATION FOR THE PRESIDENT. PART I, LINE 3 AN EXTERNAL SEARCH FIRM IS HIRED AND WORKS WITH AN INTERNALLY FORMED CEO SEARCH COMMITTEE REPRESENTED BY OFFICERS AND AT-LARGE BOARD MEMBERS. ALL COMPENSATION SURVEY DATA, BUDGET PROJECTIONS AND RELATED BENEFIT DATA IS PROVIDED TO THE INTERNAL CEO SEARCH COMMITTEE. UPON REVIEW OF SUCH DATA, DISCUSSIONS ARE HELD WITH THE EXTERNAL SEARCH FIRM TO ESTABLISH THE APPROPRIATE GOALS AND COMPENSATION RANGE FOR THE OPEN POSITION. PART I, LINE 7 THE BOARD CHAIR PERFORMS THE PRESIDENT'S ANNUAL EVALUATION, INCLUDING A PERCENTAGE TREND COMPARISON OF BONUSES AWARDED TO OFFICERS AT UPAF AS WELL AS HOW OTHER SIMILAR NONPROFITS COMPENSATE THEIR PRESIDENT. X 15 89556 CASH PAYMENT 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B AFTER THE EXTERNAL AUDITORS AND THE FINANCE TEAM HAVE REVIEWED AND AGREED ON THE DRAFT FORM 990, THE FULL BOARD, ORGANIZATION'S OFFICERS AND MANAGEMENT TEAM REVIEW THE DRAFT FORM 990. ALL QUESTIONS AND RESPONSES /RESOLUTIONS ARE COMMUNICATED TO THE ENTIRE REVIEW TEAM. THE EXTERNAL AUDITORS MAKE ANY APPROPRIATE UPDATES/CHANGES. ONCE THE ENTIRE REVIEW TEAM HAS PROVIDED THEIR WRITTEN APPROVAL THE DRAFT DOCUMENT IS FINALIZED AND FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS ANNUALLY ADMINISTERED TO ALL CURRENT UPAF BOARD, STAFF AND STANDING COMMITTEE MEMBERS FOR COMPLETION. RESULTS ARE COMPILED, REVIEWED AND ACTIONS TAKEN IMMEDIATELY IN ORDER TO MAINTAIN COMPLIANCE WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION USES LOCAL AND REGIONAL EXTERNAL EXECUTIVE COMPENSATION SURVEY DATA FOR NON-PROFITS OF A SIMILAR SIZE ORGANIZATION IN ORDER TO ESTABLISH APPROPRIATE PAY RANGES. THOSE INVOLVED IN THE HIRING PROCESS USE THE DATA AS A GUIDELINE. COMPENSATION PACKAGE FOR KEY EMPLOYEES MUST HAVE CEO APPROVAL AND MUST BE COMPATIBLE WITH THE COMPENSATION BUDGET APPROVED BY THE EXECUTIVE COMMITTEE AND BOARD OF DIRECTORS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.