Civic Intelligence

Studio Place Arts Incorporated

990 • Fiscal year 2016 • EIN 03-0357848

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

Organization Profilewww.studioplacearts.com
201 North Main StreetBarre, VT 05641

(802) 479-7069

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

85th percentile

0.53x

Higher debt load relative to assets than 85% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

93rd percentile

2.15x

Higher debt load relative to revenue than 93% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

17th percentile

-16%

Higher net margin than 17% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

66th percentile

$50,586

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 35.8% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

24th percentile

-5.6%

Faster asset growth than 24% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

9th percentile

-35%

Faster revenue growth than 9% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets85th percentile

Assets

Down

$572,227

Down $33,703 (-5.6%) from 2015

Net Assets

Down

$268,342

Down $22,265 (-7.7%) from 2015

Liabilities

Down

$303,885

Down $11,438 (-3.6%) from 2015

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin17th percentile

Revenue

Down

$141,493

Down $77,479 (-35%) from 2015

Expenses

Down

$163,758

Down $24,067 (-13%) from 2015

Net Income

Down

-$22,265

Down $53,412 (-171%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth24th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2010: $741,370Liabilities 2010: $486,836Net Assets 2010: $254,5342010Assets 2011: $727,436Liabilities 2011: $489,613Net Assets 2011: $237,8232011Assets 2012: $706,848Liabilities 2012: $489,517Net Assets 2012: $217,3312012Assets 2013: $698,483Liabilities 2013: $480,747Net Assets 2013: $217,7362013Assets 2014: $719,526Liabilities 2014: $460,066Net Assets 2014: $259,4602014Assets 2015: $605,930Liabilities 2015: $315,323Net Assets 2015: $290,6072015Assets 2016: $572,227Liabilities 2016: $303,885Net Assets 2016: $268,3422016Assets 2017: $574,520Liabilities 2017: $295,889Net Assets 2017: $278,6312017Assets 2018: $540,235Liabilities 2018: $293,793Net Assets 2018: $246,4422018Assets 2019: $526,594Liabilities 2019: $279,381Net Assets 2019: $247,2132019Assets 2020: $521,615Liabilities 2020: $273,602Net Assets 2020: $248,0132020Assets 2021: $528,119Liabilities 2021: $263,842Net Assets 2021: $264,2772021Assets 2022: $508,433Liabilities 2022: $251,707Net Assets 2022: $256,7262022Assets 2023: $556,120Liabilities 2023: $284,907Net Assets 2023: $271,2132023Assets 2024: $474,226Liabilities 2024: $269,919Net Assets 2024: $204,3072024

Highlighted filing

2016

Assets$572,227
Liabilities$303,885
Net Assets$268,342
Open 2016 Filing

Operations Trend

Revenue Growth9th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2010: $144,193Expenses 2010: $152,859Net Income 2010: -$8,6662010Revenue 2011: $160,680Expenses 2011: $177,391Net Income 2011: -$16,7112011Revenue 2012: $158,664Expenses 2012: $179,156Net Income 2012: -$20,4922012Revenue 2013: $171,715Expenses 2013: $171,310Net Income 2013: $4052013Revenue 2014: $221,709Expenses 2014: $179,985Net Income 2014: $41,7242014Revenue 2015: $218,972Expenses 2015: $187,825Net Income 2015: $31,1472015Revenue 2016: $141,493Expenses 2016: $163,758Net Income 2016: -$22,2652016Revenue 2017: $125,976Expenses 2017: $115,687Net Income 2017: $10,2892017Revenue 2018: $92,458Expenses 2018: $124,647Net Income 2018: -$32,1892018Revenue 2019: $110,869Expenses 2019: $110,098Net Income 2019: $7712019Revenue 2020: $115,340Expenses 2020: $114,540Net Income 2020: $8002020Revenue 2021: $123,873Expenses 2021: $107,609Net Income 2021: $16,2642021Revenue 2022: $115,772Expenses 2022: $123,323Net Income 2022: -$7,5512022Revenue 2023: $309,051Expenses 2023: $294,564Net Income 2023: $14,4872023Revenue 2024: $123,837Expenses 2024: $190,743Net Income 2024: -$66,9062024

Highlighted filing

2016

Revenue$141,493
Expenses$163,758
Net Income-$22,265
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$141,493
Mission and Program Overview

Mission

The mission of SPA is to provide the general public with a vital center for the visual arts through: (1) Mounting original exhibits; (2) Teaching a broad spectrum of visual arts and crafts; (3) Creating opportunities for people to see and interact with working artists (4) Renting studios to working artists at reasonable rates.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$571,453$552,104▼ $19,349
Rtn Earn Endowment Incm Other Fnds$290,607$268,342▼ $22,265
Savings and Temporary Cash Investments$13,299$10,882▼ $2,417
Cash and Non-Interest-Bearing Accounts$21,178$9,240▼ $11,938
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$605,930$572,227▼ $33,703
Other Assets Total-$1-
Liabilities
Mortgage Notes Payable Secured by Investment Property$298,698$289,022▼ $9,676
Accounts Payable and Accrued Expenses$11,884$10,122▼ $1,762
Other Liabilities$4,741$4,741→ $0
Total Liabilities$315,323$303,885▼ $11,438
Net Assets / Fund Balance
Total Net Assets Fund Balance$290,607$268,342▼ $22,265
Total Liabilities and Net Assets / Fund Balance$605,930$572,227▼ $33,703

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$472,117$422,029$894,146
Land$70,000-$70,000
Equipment$17$20,024$20,041
Buildings$9,970$7,030$17,000
Other Land Buildings-$434$434

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$10,000-▲ $120$120$10,000
2015$10,000-▲ $132$132$10,000
2014$10,000-▲ $194$194$10,000
2013$10,000-▲ $118$118$10,000
2012$10,000-▲ $396$396$10,000
Compensation and Service Providers
Top Officer Pay66th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sue HigbyExecutive DirecFT$44,210$6,376$50,586

Board Members and Trustees

NameTitle
Darryl GarlandChairman
Janet Van FleetBoard Member
Michael RidgeBoard Member
Pria CambioBoard Member
Jody BrownTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$62,526
Program Service Revenue
$75,313
Investment Income
$120
Other Revenue
$3,534
All Other Contributions
$56,048
Change in Net Assets
$-22,265
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$98,351
Salaries, Compensation, and Employee Benefits$65,407
Total Fundraising Expense$25,976
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$34,398$8,093$8,095$50,586
Depreciation Depletion$13,157$3,096$3,096$19,349
Occupancy$12,034$2,832$2,831$17,697
Other Salaries and Wages$7,226$1,700$1,700$10,626
Insurance$6,931$1,631$1,630$10,192
All Other Expenses$6,146$1,448$1,444$9,038
Interest$3,875$912$911$5,698
Payroll Taxes$2,853$671$671$4,195
Other Expenses$2,183$514$513$3,210
Fees for Services Other$1,406$331$330$2,067
Fees for Services Accounting-$1,373-$1,373
Advertising$109$26$26$161
Information Technology$95$23$22$140
Total Functional Expenses$110,423$27,359$25,976$163,758
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,184
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$4,741
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“990 will be reviewed by governing body.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“Compensation set by independent board using comparative data.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“AT DISCRETION OF BOARD.”

Filing and Contact Details

Filer

Filer Name
Studio Place Arts Inc
EIN
03-0357848
Phone
8024797069
Address
201 North Main Street, Barre, VT 05641

Signing Officer

Name
Sue Higby
Title
Executive Direc
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Darryl Garland
Formed
1998
Legal Domicile
Vt
Voting Board Members
5
Independent Board Members
5
Employees
2
Volunteers
35

Preparer

Firm
Pace and Hawley
Address
PO BOX 603, MONTPELIER, VT 05601-0603
Preparer
Robert Pace
Phone
8024612587
Raw XML AppendixShowing 400 of 496 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt011884
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt010122
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0The mission of SPA is to provide the general public with a vital center for the visual arts through: (1) Mounting original exhibits; (2) Teaching a broad spectrum of visual arts and crafts; (3) Creating opportunities for people to see and interact with working artists (4) Renting studios to working artists at reasonable rates.
IRS990/AdvertisingGrp/FundraisingAmt026
IRS990/AdvertisingGrp/ManagementAndGeneralAmt026
IRS990/AdvertisingGrp/ProgramServicesAmt0109
IRS990/AdvertisingGrp/TotalAmt0161
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherContributionsAmt056048
IRS990/AllOtherExpensesGrp/FundraisingAmt01444
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01448
IRS990/AllOtherExpensesGrp/ProgramServicesAmt06146
IRS990/AllOtherExpensesGrp/TotalAmt09038
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Sue Higby
IRS990/BooksInCareOfDetail/PhoneNum08024797069
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0201 North Main Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0Barre
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VT
IRS990/BooksInCareOfDetail/USAddress/ZIPCd005641
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt021178
IRS990/CashNonInterestBearingGrp/EOYAmt09240
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt08095
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt08093
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt034398
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt050586
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt062526
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0120
IRS990/CYOtherExpensesAmt098351
IRS990/CYOtherRevenueAmt03534
IRS990/CYProgramServiceRevenueAmt075313
IRS990/CYRevenuesLessExpensesAmt0-22265
IRS990/CYSalariesCompEmpBnftPaidAmt065407
IRS990/CYTotalExpensesAmt0163758
IRS990/CYTotalFundraisingExpenseAmt025976
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0141493
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt03096
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt03096
IRS990/DepreciationDepletionGrp/ProgramServicesAmt013157
IRS990/DepreciationDepletionGrp/TotalAmt019349
IRS990/Desc0Studio Place Arts conducted workshops and classes for the general public on making art and crafts, and art learning opportunities through studio experiences and lectures, and a diverse schedule of art exhibitions throughout the year.Beginning in 2015 Studio Place Arts has a studio residence program providing artists workspace.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt0110423
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01373
IRS990/FeesForServicesAccountingGrp/TotalAmt01373
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/FundraisingAmt0330
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0331
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt01406
IRS990/FeesForServicesOtherGrp/TotalAmt02067
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt56376
IRS990/Form990PartVIISectionAGrp/PersonNm0Michael Ridge
IRS990/Form990PartVIISectionAGrp/PersonNm1Pria Cambio
IRS990/Form990PartVIISectionAGrp/PersonNm2Jody Brown
IRS990/Form990PartVIISectionAGrp/PersonNm3Janet Van Fleet
IRS990/Form990PartVIISectionAGrp/PersonNm4Darryl Garland
IRS990/Form990PartVIISectionAGrp/PersonNm5Sue Higby
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt544210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt5Executive Direc
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingGrossIncomeAmt03184
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0141493
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt022
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt023
IRS990/InformationTechnologyGrp/ProgramServicesAmt095
IRS990/InformationTechnologyGrp/TotalAmt0140
IRS990/InsuranceGrp/FundraisingAmt01630
IRS990/InsuranceGrp/ManagementAndGeneralAmt01631
IRS990/InsuranceGrp/ProgramServicesAmt06931
IRS990/InsuranceGrp/TotalAmt010192
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/FundraisingAmt0911
IRS990/InterestGrp/ManagementAndGeneralAmt0912
IRS990/InterestGrp/ProgramServicesAmt03875
IRS990/InterestGrp/TotalAmt05698
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0120
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0120
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0449517
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0571453
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0552104
IRS990/LandBldgEquipCostOrOtherBssAmt01001621
IRS990/LegalDomicileStateCd0VT
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt06478
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The mission of SPA is to provide the general public with a vital center for the visual arts through: (1) Mounting original exhibits; (2) Teaching a broad spectrum of visual arts and crafts; (3) Creating opportunities for people to see and interact with working artists (4) Renting studios to working artists at reasonable rates.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0298698
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0289022
IRS990/NetAssetsOrFundBalancesBOYAmt0290607
IRS990/NetAssetsOrFundBalancesEOYAmt0268342
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt03184
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt03184
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt02831
IRS990/OccupancyGrp/ManagementAndGeneralAmt02832
IRS990/OccupancyGrp/ProgramServicesAmt012034
IRS990/OccupancyGrp/TotalAmt017697
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt01
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Instructors
IRS990/OtherExpensesGrp/Desc1Commissions
IRS990/OtherExpensesGrp/Desc2Repairs/Maintenance
IRS990/OtherExpensesGrp/Desc3Printing and Publications
IRS990/OtherExpensesGrp/FundraisingAmt02067
IRS990/OtherExpensesGrp/FundraisingAmt11547
IRS990/OtherExpensesGrp/FundraisingAmt21093
IRS990/OtherExpensesGrp/FundraisingAmt3513
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02067
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11548
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21094
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3514
IRS990/OtherExpensesGrp/ProgramServicesAmt08786
IRS990/OtherExpensesGrp/ProgramServicesAmt16576
IRS990/OtherExpensesGrp/ProgramServicesAmt24648
IRS990/OtherExpensesGrp/ProgramServicesAmt32183
IRS990/OtherExpensesGrp/TotalAmt012920
IRS990/OtherExpensesGrp/TotalAmt19671
IRS990/OtherExpensesGrp/TotalAmt26835
IRS990/OtherExpensesGrp/TotalAmt33210
IRS990/OtherLiabilitiesGrp/BOYAmt04741
IRS990/OtherLiabilitiesGrp/EOYAmt04741
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
IRS990/OtherRevenueMiscGrp/ExclusionAmt0350
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0350
IRS990/OtherRevenueTotalAmt0350
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt01700
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01700
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt07226
IRS990/OtherSalariesAndWagesGrp/TotalAmt010626
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0671
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0671
IRS990/PayrollTaxesGrp/ProgramServicesAmt02853
IRS990/PayrollTaxesGrp/TotalAmt04195
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Darryl Garland
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0532000
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2711300
IRS990/ProgramServiceRevenueGrp/Desc0Artist space rentals
IRS990/ProgramServiceRevenueGrp/Desc1Class Tuition
IRS990/ProgramServiceRevenueGrp/Desc2Gallery Commissions
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt042072
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt118466
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt214775
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt042072
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt118466
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt214775
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0104479
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0132
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0124433
IRS990/PYOtherRevenueAmt07919
IRS990/PYProgramServiceRevenueAmt0106442
IRS990/PYRevenuesLessExpensesAmt031147
IRS990/PYSalariesCompEmpBnftPaidAmt063392
IRS990/PYTotalExpensesAmt0187825
IRS990/PYTotalRevenueAmt0218972
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-22265
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt075313
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0290607
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0268342
IRS990/SavingsAndTempCashInvstGrp/BOYAmt013299
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010882
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt062526
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0104479
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0136536
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt089549
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt049242
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0442332
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0120
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0132
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0194
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0145
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0461
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01052
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0441405
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt03985
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt02106
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt05576
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt015747
IRS990ScheduleA/OtherIncome170Grp/TotalAmt027414
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.67670
IRS990ScheduleA/PublicSupportPY170Pct00.64640
IRS990ScheduleA/PublicSupportTotal170Amt0318592
IRS990ScheduleA/SubstantialContributorsTotAmt0123740
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt062526
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0104479
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0136536
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt089549
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt049242
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0442332
IRS990ScheduleA/TotalSupportAmt0470798
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/BuildingsGrp/BookValueAmt09970
IRS990ScheduleD/BuildingsGrp/DepreciationAmt07030
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt017000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt010000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt010000
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0120
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0120
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt010000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt010000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0132
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0132
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt010000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt010000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0194
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0194
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt010000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt010000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0118
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0118
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt010000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt010000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0396
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0396
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt017
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020024
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt020041
IRS990ScheduleD/LandGrp/BookValueAmt070000

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$572,227
Liabilities
$303,885
Net assets
$268,342
Revenue
$141,493
Expenses
$163,758
Net income
-$22,265
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.74$2.70$2.04$1.24$1.91$0.67
2023Detailed filing. Detailed filing data is available for this year.$5.56$2.85$2.71$3.09$2.95$0.14
2022Detailed filing. Detailed filing data is available for this year.$5.08$2.52$2.57$1.16$1.23$0.08
2021Detailed filing. Detailed filing data is available for this year.$5.28$2.64$2.64$1.24$1.08$0.16
2020Detailed filing. Detailed filing data is available for this year.$5.22$2.74$2.48$1.15$1.15$0.01
2019Detailed filing. Detailed filing data is available for this year.$5.27$2.79$2.47$1.11$1.10$0.01
2018Detailed filing. Detailed filing data is available for this year.$5.40$2.94$2.46$0.92$1.25$0.32
2017Detailed filing. Detailed filing data is available for this year.$5.75$2.96$2.79$1.26$1.16$0.10
2016Detailed filing. Detailed filing data is available for this year.$5.72$3.04$2.68$1.41$1.64$0.22
2015Detailed filing. Detailed filing data is available for this year.$6.06$3.15$2.91$2.19$1.88$0.31
2014Summary only. Only limited summary data is available for this year.$7.20$4.60$2.59$2.22$1.80$0.42
2013Summary only. Only limited summary data is available for this year.$6.98$4.81$2.18$1.72$1.71$0.00
2012Summary only. Only limited summary data is available for this year.$7.07$4.90$2.17$1.59$1.79$0.20
2011Summary only. Only limited summary data is available for this year.$7.27$4.90$2.38$1.61$1.77$0.17
2010Summary only. Only limited summary data is available for this year.$7.41$4.87$2.55$1.44$1.53$0.09