TY 2017 Form 990 Schedule O

efile Public Visual Render ObjectId: 201813109349301821 - Submission: 2018-11-06 TIN: 39-1085180

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2017

Open to Public
Inspection

Name of the organization

JOHN MICHAEL KOHLER ARTS CENTER INC

Employer identification number

39-1085180

Return Reference	Explanation
FORM 990, PART VI, SECTION B, LINE 11B	A COPY OF THE FULL FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. IN ADDITION, COPIES OF THE FORM 990 ARE DISTRIBUTED TO THE BOARD OF DIRECTORS PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	DIRECTORS MUST MAKE A DISCLOSURE OF ANY POSSIBLE CONFLICT OF INTEREST ANNUALLY, WHEN A CONFLICT IS CONTEMPLATED OR WHEN A CONFLICT MATERIALIZED. DISCLOSURE MAY BE MADE TO THE CENTER DIRECTOR OR BOARD PRESIDENT. ANY DIRECTOR 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 THE QUORUM FOR THE VOTE ON THE MATTER. THE MINUTES OF THE MEETING INVOLVING ANY SUCH SITUATION SHALL REFLECT THAT A DISCLOSURE WAS MADE, THE ABSTENTION FROM VOTING, AND THE QUORUM SITUATION.
FORM 990, PART VI, SECTION B, LINE 15	THE ARTS CENTER'S BOARD OF DIRECTORS REVIEWS THE CENTER DIRECTOR'S SALARY ANNUALLY AT THE ANNUAL MEETING AFTER REVIEW OF COMPARABLE SALARY MARKET DATA AND A PERFORMANCE DISCUSSION . IN ADDITION, THE SENIOR LEADERSHIP TEAM (DIRECTOR AND HIS FOUR REPORTS) AND THE HUMAN RESOURCE MANAGER REVIEW THE ENTIRE COMPENSATION SYSTEM WHICH IS DRIVEN BY EXTERNAL MARKET COMPARISONS AND AS APPROPRIATE, LOCAL MARKET BENCHMARKS FOR MORE FUNCTIONAL/ADMINISTRATIVE ROLES, AND FOR SIMILAR TYPE AND SIZE ORGANIZATIONS AND INTERNAL EQUITY. ALL STAFF ARE ASSESSED A FORMAL PERFORMANCE REVIEW USING A CONSISTENT PROCESS TO EVALUATE RESULTS AND CRITICAL BEHAVIOR COMPETENCIES, USING A STANDARD ONE OVER ONE PROCESS AS APPROPRIATE AND AVAILABLE. MERIT INCREASE POOLS ARE DETERMINED ANNUALLY AS A PERCENT OF BUDGET WITH THE BOARD'S APPROVAL. MERIT POOLS ARE DETERMINED BY INTERNAL FINANCIAL CONDITIONS AS WELL AS A REVIEW OF MARKET COMPARABLE DATA. INDIVIDUAL MERIT INCREASES ARE AWARDED BASED ON THE FINAL PERFORMANCE REVIEW RATING. RETENTION AND SALARY ADJUSTMENTS ARE DONE ON A CASE-BY-CASE BASIS AND DONE WHERE RETENTION OF KEY TALENT IS A PRIORITY OR IN THE CASE OF SWEEPING CHANGES IN MARKET CONDITIONS OR INDIVIDUAL OUTLIERS. WHEN DONE, AN EXTERNAL MARKET REVIEW AND INTERNAL EQUITY REVIEW ARE ALSO COMPLETED. ACTIONS OF THE BOARD ARE DOCUMENTED IN THE BOARD OF DIRECTOR MINUTES.
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.

Return Reference

Explanation

FORM 990, PART VI, SECTION B, LINE 11B

A COPY OF THE FULL FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. IN ADDITION, COPIES OF THE FORM 990 ARE DISTRIBUTED TO THE BOARD OF DIRECTORS PRIOR TO FILING.

FORM 990, PART VI, SECTION B, LINE 12C

DIRECTORS MUST MAKE A DISCLOSURE OF ANY POSSIBLE CONFLICT OF INTEREST ANNUALLY, WHEN A CONFLICT IS CONTEMPLATED OR WHEN A CONFLICT MATERIALIZED. DISCLOSURE MAY BE MADE TO THE CENTER DIRECTOR OR BOARD PRESIDENT. ANY DIRECTOR 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 THE QUORUM FOR THE VOTE ON THE MATTER. THE MINUTES OF THE MEETING INVOLVING ANY SUCH SITUATION SHALL REFLECT THAT A DISCLOSURE WAS MADE, THE ABSTENTION FROM VOTING, AND THE QUORUM SITUATION.

FORM 990, PART VI, SECTION B, LINE 15

THE ARTS CENTER'S BOARD OF DIRECTORS REVIEWS THE CENTER DIRECTOR'S SALARY ANNUALLY AT THE ANNUAL MEETING AFTER REVIEW OF COMPARABLE SALARY MARKET DATA AND A PERFORMANCE DISCUSSION . IN ADDITION, THE SENIOR LEADERSHIP TEAM (DIRECTOR AND HIS FOUR REPORTS) AND THE HUMAN RESOURCE MANAGER REVIEW THE ENTIRE COMPENSATION SYSTEM WHICH IS DRIVEN BY EXTERNAL MARKET COMPARISONS AND AS APPROPRIATE, LOCAL MARKET BENCHMARKS FOR MORE FUNCTIONAL/ADMINISTRATIVE ROLES, AND FOR SIMILAR TYPE AND SIZE ORGANIZATIONS AND INTERNAL EQUITY. ALL STAFF ARE ASSESSED A FORMAL PERFORMANCE REVIEW USING A CONSISTENT PROCESS TO EVALUATE RESULTS AND CRITICAL BEHAVIOR COMPETENCIES, USING A STANDARD ONE OVER ONE PROCESS AS APPROPRIATE AND AVAILABLE. MERIT INCREASE POOLS ARE DETERMINED ANNUALLY AS A PERCENT OF BUDGET WITH THE BOARD'S APPROVAL. MERIT POOLS ARE DETERMINED BY INTERNAL FINANCIAL CONDITIONS AS WELL AS A REVIEW OF MARKET COMPARABLE DATA. INDIVIDUAL MERIT INCREASES ARE AWARDED BASED ON THE FINAL PERFORMANCE REVIEW RATING. RETENTION AND SALARY ADJUSTMENTS ARE DONE ON A CASE-BY-CASE BASIS AND DONE WHERE RETENTION OF KEY TALENT IS A PRIORITY OR IN THE CASE OF SWEEPING CHANGES IN MARKET CONDITIONS OR INDIVIDUAL OUTLIERS. WHEN DONE, AN EXTERNAL MARKET REVIEW AND INTERNAL EQUITY REVIEW ARE ALSO COMPLETED. ACTIONS OF THE BOARD ARE DOCUMENTED IN THE BOARD OF DIRECTOR MINUTES.

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.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2017

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