2026-08-20T18:55:04-07:00 2025-12-31 990 2025-01-01 510678197 BRAVO WAUKEGAN BRAV 8477225821 400 E Illinois Road Lake Forest IL 60045 Andy Park Treasurer 8476500417 2026-08-20 2025 2025-03-06 01:10:19Z Donald Eisenhauer 1410 Woodridge Court Deerfield IL 60015 326779 0 X www.bravowaukegan.org X 2010 IL Waukegan public school students' growth through music. 12 12 1 30 0 0 219271 233283 82065 90683 0 2813 -4843 -47303 296493 279476 0 0 0 0 55442 74279 0 0 43034 171506 139073 226948 213352 69545 66124 196756 287345 787 392 195969 286953 X Waukegan public school students' growth through music. 0 0 47179 17000 25690 BRAVO BUDDIES: Musical instruction provided at a minimal cost to Waukegan Public School students. Bravo Buddies is a 4-week Summer Camp that provides individual music lessons for the instrument that the Waukegan student chooses. Additionally, every week includes an exciting musical experience for the Camper that provides exposure to the Arts that they might not receive without the camp experience. This program has not only taught valuable music instruction but has proven to increase the students' confidence not only in music, not only in school, but also in life as a whole. INCOME NOTES: $7,440 was from a minimal registration fee of $50/camper for the entire 4-week period; $17,000 was from grants specifically restricted to Bravo Buddies; $1,250 was from individual donors specifically restricted to Bravo Buddies. EXPENSE NOTES: $604 was from advertising and office expenses for the camp; $42,890 was from paying Music Teachers and Camp Managers for the camp; $3,685 was spent on camp supplies and events for the 4-week time period. 17878 0 59243 INSTRUMENT CONNECTION PROGRAM: This program reaches out to the Waukegan Public School students to provide them with necessary instruments and instrument supplies in order to participate in various musical experiences that will promote education, experience, and growth that they may not otherwise be able to participate in. This program receives donations of used instruments and then repairs them, cleans them, and offers them to Waukegan students that are interested in learning the instrument. Some of the refurbished instruments are sold at cost to students who would like to "Own Your Own." All other donated instruments and musical supplies are eventually given to the Waukegan Public Schools for use in classrooms, not always in the same year that it was donated. INCOME NOTES: $44,582 of noncash instruments were donated in 2025; $10,000 was a foundation donation specifically restricted to the "Own Your Own" program; $4,661 was from a minimal charge for new or refurbished instruments that were purchased by students. EXPENSE NOTES: $11,642 of the 2025 noncash instruments donated were given to the Waukegan Public Schools; $690 of 2025 donated instruments were junked; $5,506 were charges paid to refurbish instruments and/or to purchase new instruments for students; $40 was from the purchase of a needed instrument for a Waukegan Public School that was then donated to them. 9900 0 5000 MIDDLE SCHOOL FESTIVAL: Over 800 Waukegan students come together and perform at a professional venue, the Genesee Theatre in downtown Waukegan. This annual Spring Concert spans two nights and showcases the rising talent in the schools. The young musicians are from the district's band, orchestra, mariachi, and choir programs. For many, it's their first opportunity to perform on a professional stage - an unforgettable experience that builds confidence, pride, and a lifelong love of music. The students' families attend free of charge. INCOME NOTES: There was a corporate donation of $5,000 specifically restricted for use at the Middle School Festival. EXPENSE NOTES: The Genesee Theatre charged $9,900 for the use of their venue, their equipment, and light refreshments over the two nights. 37536 0 750 See Schedule O, Part III, Line 4d for description. 37536 0 750 112493 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 20 0 1 1 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 X 12 12 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IL X Diane Tipton - Accountant 8476500417 1803 Old Fancher Road Mount Pleasant WI 53406 Louise Keats Executive Director 35 0 X 69000 0 0 Emily Dimiceli Director 2 0 X 0 0 0 Kathleen Dudley Director 2 0 X 0 0 0 Karen Ettelson Director 2 0 X 0 0 0 David Lee Director 2 0 X 0 0 0 Steve Milota Director 2 0 X 0 0 0 Robin O'Connor Director 2 0 X 0 0 0 Pat Sikorovsky Director 2 0 X 0 0 0 Katherine Wiswald Director 2 0 X 0 0 0 Don Eisenhauer President 10 0 X 0 0 0 Glen Roberts Vice President 10 0 X 0 0 0 Kavita Swaminathan Secretary 10 0 X 0 0 0 Andy Park Treasurer 10 0 X 0 0 0 69000 0 0 0 0 0 0 0 0 0 191917 0 0 41366 1618 233283 Bravo Buddies 813410 25690 25690 0 0 Own Your Own Instruments 813410 14661 14661 0 0 Middle School Festival 813410 5000 5000 0 0 Scholarships 813410 750 750 0 0 Contributed Instruments (Noncash) 813410 44582 44582 0 0 0 0 0 0 90683 2813 0 0 2813 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 191917 47303 -47303 0 -47303 0 279476 90683 0 -44490 0 0 0 0 0 0 0 0 69000 23000 23000 23000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5279 1759 1761 1759 0 0 0 0 0 0 0 0 12900 0 12900 0 0 0 0 0 0 0 0 0 0 0 800 0 800 0 2065 0 0 2065 10328 1461 4434 4433 10234 3411 3412 3411 0 0 0 0 10215 0 10215 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1303 0 1303 0 Other Fundraising Expenses 7107 0 0 7107 Program Expenses 82862 82862 0 0 Volunteer Outreach 1259 0 0 1259 213352 112493 57825 43034 187608 1415 0 224233 0 0 0 0 0 0 0 0 0 0 0 0 9148 61697 0 0 0 0 0 0 0 0 0 0 196756 287345 787 392 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 787 392 X 195969 262103 0 24850 195969 286953 196756 287345 X 66124 0 0 0 10 24850 X 1 X 1 X 1 0 X 106569 185817 183621 309321 326779 1112107 106569 185817 183621 309321 326779 1112107 1112107 1112107 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Spring Benefit 99732 0 99732 0 0 2516 27024 965 4526 Annual Appeal 51040 0 51040 0 0 0 0 0 241 2 41145 0 41145 0 0 8803 53 300 2875 191917 0 191917 0 0 11319 27077 1265 7642 47303 144614 X Misc. In-Kind Donations 7 1618 Program payments made with personal funds in lieu of reimbursement. X Used Music Instruments 160 0 Reported as Program Revenue (2e) for $44,582. Approximate value determined by qualified volunteer. 0 0 0 0 Schedule M, Part I, Lines 25-28 Line 25 - "Miscellaneous In-Kind Donations": These donations totaled $1,618 and were listed on Part VIII, 1g. These were considered In-Kind donations because no cash was received. There were 2 Board members who paid for various expenses incurred in program events that they participated in. They could have used the Bravo Credit Card, but wanted to use personal funds for payment without expecting reimbursement. Between the 2 Board members, there were 7 payments made. Schedule M, Part I, Line 33 Please note that Part 1, Column C, indicates that the noncash contribution amounts are reported on Form 990, Part VIII, Line 1g. However, for Bravo Waukegan, we have reported this amount on Form 990, Part VIII, Line 2c, because one of our most important programs for the community is our "Instrument Connection" which includes these contributed instruments. Please see Part III, Line 4b, for a detailed report on this Program. There were approximately 160 instrumental donations received in 2025 which had a calculated value of $44,582. These donations can value anywhere between $10 to our largest donation in 2025 of $5,300 which was a Joseph Guaharius 1922 Violin with 2 Violin Bows and a Lifton Violin Case (80+ Years Old, Excellent Condition). This item is also listed on Schedule B, #15 - "Schedule of Contributors." The value of used instruments that are donated to Bravo Waukegan are calculated by a Volunteer who is familiar with various instruments and the needed condition of the instruments. She then reviews various avenues where there are sales of similar instruments, and combined with the condition of the donation will list a value for noncash contributions purposes for our organization's purposes only and to report as taxable noncash donations. Form 990, Part III, Line 4d Other Program Services: Direct Program Expenses are $74,957; Line 4d Additional Direct Program Expenses are $7,905 = $130 from Community and Teacher Engagement; $1,300 from Mariachi After-School Program; and $6,475 from Band/Choir/Orchestra Scholarships. Direct Programs Expenses total $82,862 (Part IX, Column A, Line 24b). Revenue is $750 from Band/Choir/Orchestra Scholarships. Other Program Service Expenses are $29,631 - $23,000 from Key Employee Compensation; $1,759 from Key Employee Payroll Taxes; $1,461 from Office Expenses; and $3,411 from Information Technology. Program Services total $112,493 (Also See Part IX, Column B, Line 25). Form 990, Part VI, Section A, Line 2 Director Emily Dimiceli is the daughter of Director Pat Sikorovsky. Form 990, Part VI, Section B, Line 11b Form 990 filing: The 990 is signed by an Officer of the nonprofit and then placed in a Dropbox available to all Officers and Board members whenever they may be interested as well as being discussed at the Board meeting. The 990 is additionally available in the Bravo office for review by any interested party that may come into the office or may call and ask to see it electronically. Form 990, Part VI, Section B, Line 12c The monitoring and enforcement of policy compliance has always taken place during monthly Board meetings where Officers, Directors and Employees are present. Form 990, Part VI, Section B, Line 15 The Bravo Waukegan Executive Director hiring was done through a committee put into place for that purpose. It included Board members who were qualified in evaluating not only the individual but additionally the position and its requirements. They reached out to professional acquaintances as needed that were able to assist and give advice. The committee also reviewed comparable compensation for the position in the area. The contract went before the Board for final evaluation and approval. Form 990, Part VI, Section C, Line 19 The organization made its governing documents, conflict of interest policy, and financial statements available to the public throughout the tax year upon request. Form 990, Part XI, Line 9 "Other Changes in Net Assets or Fund Balances": There was $24,850 in "Net Assets with Donor Restrictions" (see Part X, Line 28) for the first time in Bravo's Form 990 history. Due to a misunderstanding with the definition of Audited Financial Statements and required Notes to the Financial Statements as a result of experiencing a higher than normal Gross Receipts amount, the 2024 Form AG990-IL was rejected, resulting in cancellation of their tax exemption. We received three letters from Illinois indicating that they didn't have our forms, and each time all of the forms were sent in again. Upon receipt of the third letter indicating rejection once again, we finally received direction on what had changed and what was missing. We were then told that before we could continue with any further tax filings that we needed to send in the 2024 IL-990 with the Independent Auditor's letter, detailed financial review, and financial notes pertaining to the review, along with the approved 2024 Form 990 that was already accepted. Additionally we had to prepare a Form CO-1 along with all attachments in order to reinstate our Illinois tax exemption. Finally we had to prepare the 2025 IL-990 with the Independent Auditor's letter, detailed financial review, and financial notes pertaining to the review, along with the approved 2025 Form 990 which is currently being submitted. Upon approval, everything will be sent in to the Illinois Attorney General for reinstatement. We are currently in good standing with the Secretary of State. Our ongoing desire for complete compliance with government agencies remains number one and we are asking for grace in this unforeseen and totally misunderstood situation. It should be resolved 100% very shortly and will never happen again.