John Michael Kohler Arts Center Inc

Nonprofit profile at a glance

EIN
391085180
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Sheboygan, WI, USA
Phone
9204586144
Rating
85
Verdict
STRONG
Rating confidence
Standard
Sector
Arts, Cultural Organizations - Multipurpose

Official website

Reported finances

Revenue
$5,024,732
Expenses
$6,642,330
Assets
$54,207,318
Liabilities
$490,978

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

27 people listed

Executive titles in this filing

  • STEVE WESTPHAL (BOARD PRESIDENT)
  • ANTHONY RAMMER (BOARD PRESIDENT (THRU DECEMBER))
  • MAEVE QUINN (VICE PRESIDENT)

Highest reported compensation

  • AMY HORST (CENTER DIRECTOR): $274,155 total reported compensation
  • ANN BRUSKY (DEPUTY DIRECTOR OF PROGRAM): $156,455 total reported compensation
  • JODI THROCKMORTON (CHIEF CURATOR): $149,719 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to generate a creative exchange between artists and the public.

What it reported doing in 2024

Visual arts: the john michael kohler arts center staff annually originates 10-15 curated exhibitions that emphasize installation works, new genres, craft-related forms, communally transmitted traditions, and the work of self-taught artists. To enhance the impact of this work, exhibitions and related programs are always developed around an annual theme, thus creating multiple entry points and a ripple effect of understanding and engagement for our audiences. The programming theme for 2024 was "work in progress," celebrating the 50 the anniversary of the arts/industry program. Through all our 2024 projects, we brought this nationally acclaimed artist-residency program to the forefront, inviting visitors to explore, experience, and reflect on the interconnections between art and industry. The arts center staged several group and solo installations featuring arts/industry alumni alongside the innovative presentation of 'workplace" (march 9, 2024 january 19, 2025). This immersive, interactive re-creation of the factory floor blossomed into a vibrant hub where 5 artists and 16,146 visitors of all ages and abilities collaborated on projects throughout the year. Other exhibitions reflecting the anniversary theme included the following:"joyce kozloff: how we know what we know" (february 3 june 30) considered a twenty-year span of kozloff's career, beginning with her arts/industry residency. Through a presentation of work from five of her series from 19862006, the exhibition explored the transitions in her artistic expression over the years. The exhibition also featured a sound composition by carolyn yarnell."the secret of muddy water (february 17 may 19) when artists began making work at kohler co. Factory in 1974, they were taught some of the industrial techniques kohler associates were willing to share. "the secret of muddy water" celebrated the essence of Wisconsin, the industries rooted in the state, and what makes arts/industry's location a source of delight and wonder for artists who temporarily relocate for the experience.mad dash: 50 years of arts/industry (march 3, 2024 january 12, 2025) was a chronological installation of artworks, letters, photographs, and promotional materials dating from 1974 to the present. It revealed the origin and history of arts/industry through the artists themselves. Key moments, such as the first artist to work in the foundry and a notable performance on the kohler co. Campus, displayed a range of concepts and material explorations that artists have pursued over the program's five decades."clocking in: 2024 arts/industry residents" (march 16, 2024 march 2, 2025) highlighted the twelve artists-in-residence at the kohler co. Factory during 2024, exhibiting their work in a yearlong group exhibition. The exhibition presented four residents' work at a time, in rotations of approximately four months each. Artists featured in the exhibition included first-time residents shae bishop, justin favela, cathy hsiao, sahar khoury, lauren mabry, and ger xiong/ntxawg xyooj. Returning arts/industry alumni artists sharif bey, mary anne kluth, harold mendez, martha poggioli, lee emma running, and edra soto also exhibited work."no grout" (june 6 october 27) showcased tiles created by arts/industry artists-in-residence at the kohler co. Factory. The pieces span all five decades of the residency program, reflecting individual artistic expression and material play, as well as technological and skill-set progressions inherent in factory culture."knock first" (june 8 september 8) paid homage to the world-famous washrooms at the john michael kohler arts center and art preserve. These spaces were born of the belief that art can enliven, enrich, and inform every facet of life. A community-sourced exhibition, "knock first" revealed how the washroomscreated under the auspices of the arts/industry residencyhave stirred the imaginations of people from Wisconsin and beyond."lunch break: arts/industry in between" (june 29, 2024 may

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 76
  • Accountability: 100
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 92.3%; rating input score 92
  • Fundraising efficiency: $4.1 raised per $1 spent on fundraising; rating input score 13; 13th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 23rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -32.2%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 8.16; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 86; 86th percentile among comparable filings
  • Officer compensation ratio: 10.9%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 6% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 1.4% per year; rating input score 100; 17th percentile among comparable filings
  • Asset growth: 1.9% per year; rating input score 100; 19th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 92.3% of spending went to programs
  • Governance: 20 of 20 board members independent · 8 of 8 filing controls reported
  • Programs: 6 filed program accomplishments · $6.1M in reported program spending
  • Leadership: top reported pay $274K · 27 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $971K reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 13/100.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.