Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
990 • Fiscal year 2018 • EIN 03-0357848
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
Liabilities / Revenue
96th percentile
Higher debt load relative to revenue than 96% of similar nonprofits.
Net Margin
9th percentile
Higher net margin than 9% of similar nonprofits.
Top Officer Pay
50th percentile
Higher top officer pay than 50% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
25th percentile
Faster asset growth than 25% of similar nonprofits.
Revenue Growth
12th percentile
Faster revenue growth than 12% of similar nonprofits.
Assets
Down$540,235
Down $34,285 (-6.0%) from 2017
Net Assets
Down$246,442
Down $32,189 (-12%) from 2017
Liabilities
Down$293,793
Down $2,096 (-0.7%) from 2017
Revenue
Down$92,458
Down $33,518 (-27%) from 2017
Expenses
Up$124,647
Up $8,960 (+7.7%) from 2017
Net Income
Down-$32,189
Down $42,478 (-413%) from 2017
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $532,755 | $513,406 | ▼ $19,349 |
| Rtn Earn Endowment Incm Other Fnds | $278,631 | $246,442 | ▼ $32,189 |
| Cash and Non-Interest-Bearing Accounts | $23,579 | $15,947 | ▼ $7,632 |
| Savings and Temporary Cash Investments | $18,186 | $10,882 | ▼ $7,304 |
| 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 | $574,520 | $540,235 | ▼ $34,285 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $279,126 | $274,793 | ▼ $4,333 |
| Accounts Payable and Accrued Expenses | $12,022 | $14,259 | ▲ $2,237 |
| Other Liabilities | $4,741 | $4,741 | → $0 |
| Total Liabilities | $295,889 | $293,793 | ▼ $2,096 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $278,631 | $246,442 | ▼ $32,189 |
| Total Liabilities and Net Assets / Fund Balance | $574,520 | $540,235 | ▼ $34,285 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $434,291 | $459,855 | $894,146 |
| Land | $70,000 | - | $70,000 |
| Equipment | $17 | $20,024 | $20,041 |
| Buildings | $9,098 | $7,902 | $17,000 |
| Other Land Buildings | - | $434 | $434 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2018 | $10,000 | - | ▲ $175 | $175 | $10,000 |
| 2017 | $10,000 | - | ▲ $120 | $120 | $10,000 |
| 2016 | $10,000 | - | ▲ $120 | $120 | $10,000 |
| 2015 | $10,000 | - | ▲ $132 | $132 | $10,000 |
| 2014 | $10,000 | - | ▲ $194 | $194 | $10,000 |
| Name | Title |
|---|---|
| Darryl Garland | Chairman |
| Pria Cambio | Vice Chair |
| Janet Van Fleet | Board Member |
| Michael Ridge | Board Member |
| Sue Higby | Executive Direc |
| Jody Brown | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $63,469 |
| Other Expenses | $61,178 |
| Total Fundraising Expense | $15,304 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $30,947 | $8,842 | $4,421 | $44,210 |
| Other Salaries and Wages | $10,324 | $2,950 | $1,475 | $14,749 |
| Fees for Services Other | $13,978 | $318 | $159 | $14,455 |
| Occupancy | $2,810 | $5,622 | $2,810 | $11,242 |
| Insurance | $3,280 | $3,550 | $1,775 | $8,605 |
| Depreciation Depletion | $1,935 | $3,870 | $1,935 | $7,740 |
| All Other Expenses | $3,604 | $1,029 | $515 | $5,148 |
| Payroll Taxes | $3,157 | $902 | $451 | $4,510 |
| Other Expenses | $1,464 | $418 | $209 | $2,091 |
| Fees for Services Accounting | - | $1,475 | - | $1,475 |
| Advertising | $554 | $158 | $79 | $791 |
| Information Technology | $238 | $68 | $34 | $340 |
| Total Functional Expenses | $77,261 | $32,082 | $15,304 | $124,647 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $2,404 |
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Security Deposits | $4,741 |
“990 will be reviewed by governing body.”
“AT DISCRETION OF BOARD.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 12022 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 14259 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 79 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 158 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 554 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 791 |
| IRS990/AllAffiliatesIncludedInd | 0 | false |
| IRS990/AllOtherContributionsAmt | 0 | 56817 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 515 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1029 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 3604 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 5148 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Sue Higby |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8024797069 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 201 North Main Street |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Barre |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | VT |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 05641 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 23579 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 15947 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 4421 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 8842 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 30947 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 44210 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 64804 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 175 |
| IRS990/CYOtherExpensesAmt | 0 | 61178 |
| IRS990/CYOtherRevenueAmt | 0 | 2851 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 24628 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -32189 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 63469 |
| IRS990/CYTotalExpensesAmt | 0 | 124647 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 15304 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 92458 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 1935 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 3870 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 1935 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 7740 |
| IRS990/Desc | 0 | Studio 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 in which artists who cannot display or sell art in other forums may participate.Beginning in 2015 Studio Place Arts has a studio residence program providing artists workspace. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 77261 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 1475 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 1475 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 159 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 318 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 13978 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 14455 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Michael Ridge |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Pria Cambio |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Jody Brown |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Janet Van Fleet |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Darryl Garland |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Sue Higby |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Executive Direc |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | false |
| IRS990/FormationYr | 0 | 1998 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingGrossIncomeAmt | 0 | 2404 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 135189 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 43178 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 34 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 68 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 238 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 340 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 1775 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 3550 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 3280 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 8605 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 175 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 175 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 488215 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 532755 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 513406 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1001621 |
| IRS990/LegalDomicileStateCd | 0 | VT |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 42731 |
| IRS990/LicensedMoreThanOneStateInd | 0 | false |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 7987 |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 279126 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 274793 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 278631 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 246442 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 2404 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 2404 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 447 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 447 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 2810 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 5622 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 2810 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 11242 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OrgFiledInLieuOfForm1041Ind | 0 | false |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Repairs/Maintenance |
| IRS990/OtherExpensesGrp/Desc | 1 | Bank Charges |
| IRS990/OtherExpensesGrp/Desc | 2 | Printing and Publications |
| IRS990/OtherExpensesGrp/Desc | 3 | Telephone |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 852 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 341 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 248 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 3 | 209 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1704 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 681 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 495 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 418 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 852 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 2385 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1733 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 1464 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 3408 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3407 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2476 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2091 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 4741 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 4741 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Miscellaneous |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 1475 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 2950 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 10324 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 14749 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 451 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 902 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 3157 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 4510 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Darryl Garland |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Class Tuition |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Gallery Commissions |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 19767 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 4861 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 19767 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 4861 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 92199 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 54210 |
| IRS990/PYOtherRevenueAmt | 0 | 5036 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 28741 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 10289 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 61477 |
| IRS990/PYTotalExpensesAmt | 0 | 115687 |
| IRS990/PYTotalRevenueAmt | 0 | 125976 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -32189 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 447 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 24628 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 278631 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 246442 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 18186 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 10882 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 64804 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 92199 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 62526 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 104479 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 136536 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 460544 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 175 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 121 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 120 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 132 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 194 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 742 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 417024 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3985 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2106 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 6091 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.68790 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.68000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 321514 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 139030 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 64804 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 92199 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 62526 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 104479 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 136536 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 460544 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 467377 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 1.00000 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 9098 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 7902 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 17000 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 10000 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 10000 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 175 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 175 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 10000 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 10000 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 120 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 120 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 10000 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 10000 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 120 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 120 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 10000 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 10000 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 132 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 132 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 10000 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 10000 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 194 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 194 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 17 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 20024 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 20041 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 70000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 70000 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 434291 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 459855 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 894146 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 434 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.