Civic Intelligence

Studio Place Arts Incorporated

990 • Fiscal year 2019 • EIN 03-0357848

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 25, 2020

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

86th percentile

0.53x

Higher debt load relative to assets than 86% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

95th percentile

2.52x

Higher debt load relative to revenue than 95% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

42nd percentile

0.7%

Higher net margin than 42% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

64th percentile

$45,411

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 41.0% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

31st percentile

-2.5%

Faster asset growth than 31% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

72nd percentile

20%

Faster revenue growth than 72% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$526,594

Down $13,641 (-2.5%) from 2018

Net Assets

Up

$247,213

Up $771 (+0.3%) from 2018

Liabilities

Down

$279,381

Down $14,412 (-4.9%) from 2018

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin42nd percentile

Revenue

Up

$110,869

Up $18,411 (+20%) from 2018

Expenses

Down

$110,098

Down $14,549 (-12%) from 2018

Net Income

Up

$771

Up $32,960 (+102%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth31st 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

2019

Assets$526,594
Liabilities$279,381
Net Assets$247,213
Open 2019 Filing

Operations Trend

Revenue Growth72nd 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

2019

Revenue$110,869
Expenses$110,098
Net Income$771
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 25, 2020
Return Version
2019v5.0
Gross Receipts
$152,096
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$513,406$494,057▼ $19,349
Rtn Earn Endowment Incm Other Fnds$246,442$247,213▲ $771
Cash and Non-Interest-Bearing Accounts$15,947$18,976▲ $3,029
Savings and Temporary Cash Investments$10,882$13,560▲ $2,678
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$540,235$526,594▼ $13,641
Other Assets Total-$1-
Liabilities
Mortgage Notes Payable Secured by Investment Property$274,793$264,196▼ $10,597
Accounts Payable and Accrued Expenses$14,259$10,444▼ $3,815
Other Liabilities$4,741$4,741→ $0
Total Liabilities$293,793$279,381▼ $14,412
Net Assets / Fund Balance
Total Net Assets Fund Balance$246,442$247,213▲ $771
Total Liabilities and Net Assets / Fund Balance$540,235$526,594▼ $13,641

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$415,378$478,768$894,146
Land$70,000-$70,000
Equipment$17$20,024$20,041
Buildings$8,662$8,338$17,000
Other Land Buildings-$434$434

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$10,000-▲ $182$182$10,000
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
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sue HigbyExecutive DirecFT$38,905$6,506$45,411

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$70,413
Program Service Revenue
$33,142
Investment Income
$182
Other Revenue
$7,132
All Other Contributions
$63,558
Change in Net Assets
$771
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$61,251
Other Expenses$48,847
Total Fundraising Expense$12,902
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$21,398$7,781$3,890$33,069
Other Salaries and Wages$15,895-$2,805$18,700
Fees for Services Other$10,573$58-$10,631
Occupancy$3,939$3,246$1,623$8,808
Depreciation Depletion$1,935$3,870$1,935$7,740
Other Employee Benefits$4,554$1,301$651$6,506
Insurance$4,313$346$173$4,832
All Other Expenses$3,867$196$664$4,727
Payroll Taxes$2,083$595$298$2,976
Interest$566$1,132$566$2,264
Other Expenses$1,653$282$87$1,740
Advertising$772--$772
Fees for Services Accounting-$475-$475
Information Technology$202-$22$224
Total Functional Expenses$77,914$19,282$12,902$110,098
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,758
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
Backup withholding compliance
No
Business relationship with 35% controlled entity
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
No
Other officer compensation reviewed
Yes
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 15B: Compensation Review and Approval Process for Officers and Key Employees

“Compensation set by independent board.”

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
2020-11-25
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
18

Preparer

Firm
Pace and Hawley
Address
PO BOX 603, MONTPELIER, VT 05601-0603
Preparer
Robert Pace
Phone
8024612587
Raw XML AppendixShowing 400 of 478 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/BOYAmt014259
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt010444
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/ProgramServicesAmt0772
IRS990/AdvertisingGrp/TotalAmt0772
IRS990/AllOtherContributionsAmt063558
IRS990/AllOtherExpensesGrp/FundraisingAmt0664
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0196
IRS990/AllOtherExpensesGrp/ProgramServicesAmt03867
IRS990/AllOtherExpensesGrp/TotalAmt04727
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/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt015947
IRS990/CashNonInterestBearingGrp/EOYAmt018976
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt03890
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt07781
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt021398
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt033069
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt070413
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0182
IRS990/CYOtherExpensesAmt048847
IRS990/CYOtherRevenueAmt07132
IRS990/CYProgramServiceRevenueAmt033142
IRS990/CYRevenuesLessExpensesAmt0771
IRS990/CYSalariesCompEmpBnftPaidAmt061251
IRS990/CYTotalExpensesAmt0110098
IRS990/CYTotalFundraisingExpenseAmt012902
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0110869
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt01935
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt03870
IRS990/DepreciationDepletionGrp/ProgramServicesAmt01935
IRS990/DepreciationDepletionGrp/TotalAmt07740
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 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/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt077914
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0475
IRS990/FeesForServicesAccountingGrp/TotalAmt0475
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt058
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt010573
IRS990/FeesForServicesOtherGrp/TotalAmt010631
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/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
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/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt06506
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0Sue Higby
IRS990/Form990PartVIISectionAGrp/PersonNm1Michael Ridge
IRS990/Form990PartVIISectionAGrp/PersonNm2Pria Cambio
IRS990/Form990PartVIISectionAGrp/PersonNm3Jody Brown
IRS990/Form990PartVIISectionAGrp/PersonNm4Janet Van Fleet
IRS990/Form990PartVIISectionAGrp/PersonNm5Darryl Garland
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt038905
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Direc
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Chairman
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingGrossIncomeAmt04758
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0152096
IRS990/GrossRentsGrp/RealAmt043595
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt022
IRS990/InformationTechnologyGrp/ProgramServicesAmt0202
IRS990/InformationTechnologyGrp/TotalAmt0224
IRS990/InsuranceGrp/FundraisingAmt0173
IRS990/InsuranceGrp/ManagementAndGeneralAmt0346
IRS990/InsuranceGrp/ProgramServicesAmt04313
IRS990/InsuranceGrp/TotalAmt04832
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/FundraisingAmt0566
IRS990/InterestGrp/ManagementAndGeneralAmt01132
IRS990/InterestGrp/ProgramServicesAmt0566
IRS990/InterestGrp/TotalAmt02264
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0182
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0182
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0507564
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0513406
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0494057
IRS990/LandBldgEquipCostOrOtherBssAmt01001621
IRS990/LegalDomicileStateCd0VT
IRS990/LessRentalExpensesGrp/RealAmt041227
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt06855
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/BOYAmt0274793
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0264196
IRS990/NetAssetsOrFundBalancesBOYAmt0246442
IRS990/NetAssetsOrFundBalancesEOYAmt0247213
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt04758
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt04758
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt02368
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt02368
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt01623
IRS990/OccupancyGrp/ManagementAndGeneralAmt03246
IRS990/OccupancyGrp/ProgramServicesAmt03939
IRS990/OccupancyGrp/TotalAmt08808
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt01
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0651
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01301
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt04554
IRS990/OtherEmployeeBenefitsGrp/TotalAmt06506
IRS990/OtherExpensesGrp/Desc0Bank Charges
IRS990/OtherExpensesGrp/Desc1Telephone
IRS990/OtherExpensesGrp/Desc2Repairs/Maintenance
IRS990/OtherExpensesGrp/Desc3Supplies
IRS990/OtherExpensesGrp/FundraisingAmt0188
IRS990/OtherExpensesGrp/FundraisingAmt187
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0282
IRS990/OtherExpensesGrp/ProgramServicesAmt02910
IRS990/OtherExpensesGrp/ProgramServicesAmt11412
IRS990/OtherExpensesGrp/ProgramServicesAmt21842
IRS990/OtherExpensesGrp/ProgramServicesAmt31653
IRS990/OtherExpensesGrp/TotalAmt02910
IRS990/OtherExpensesGrp/TotalAmt11882
IRS990/OtherExpensesGrp/TotalAmt21842
IRS990/OtherExpensesGrp/TotalAmt31740
IRS990/OtherLiabilitiesGrp/BOYAmt04741
IRS990/OtherLiabilitiesGrp/EOYAmt04741
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
IRS990/OtherRevenueMiscGrp/ExclusionAmt06
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06
IRS990/OtherRevenueTotalAmt06
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt02805
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt015895
IRS990/OtherSalariesAndWagesGrp/TotalAmt018700
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0298
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0595
IRS990/PayrollTaxesGrp/ProgramServicesAmt02083
IRS990/PayrollTaxesGrp/TotalAmt02976
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Darryl Garland
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0Class Tuition
IRS990/ProgramServiceRevenueGrp/Desc1Gallery Commissions (Net)
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt020987
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt112155
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt020987
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt112155
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt064804
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0175
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt061178
IRS990/PYOtherRevenueAmt02851
IRS990/PYProgramServiceRevenueAmt024628
IRS990/PYRevenuesLessExpensesAmt0-32189
IRS990/PYSalariesCompEmpBnftPaidAmt063469
IRS990/PYTotalExpensesAmt0124647
IRS990/PYTotalRevenueAmt092458
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0771
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt02368
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt020987
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0246442
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0247213
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010882
IRS990/SavingsAndTempCashInvstGrp/EOYAmt013560
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt070413
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt064804
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt092199
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt062526
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0104479
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0394421
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0182
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0175
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0121
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0120
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0132
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0730
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0415646
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt06
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt03985
IRS990ScheduleA/OtherIncome170Grp/TotalAmt03991
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.74360
IRS990ScheduleA/PublicSupportPY170Pct00.68790
IRS990ScheduleA/PublicSupportTotal170Amt0296792
IRS990ScheduleA/SubstantialContributorsTotAmt097629
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt070413
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt064804
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt092199
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt062526
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0104479
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0394421
IRS990ScheduleA/TotalSupportAmt0399142
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/BookValueAmt08662
IRS990ScheduleD/BuildingsGrp/DepreciationAmt08338
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt017000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt010000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt010000
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0182
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0182
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt010000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt010000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0175
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0175
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt010000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt010000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0120
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0120
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt010000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt010000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0120
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0120
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt010000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt010000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0132
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0132
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt017
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020024
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt020041
IRS990ScheduleD/LandGrp/BookValueAmt070000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt070000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0415378
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0478768
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0894146
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0434
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0434
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04741
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Security Deposits
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0494057
IRS990ScheduleD/TotalLiabilityAmt04741
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 WILL BE REVIEWED BY GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Compensation set by independent board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AT DISCRETION OF BOARD.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$526,594
Liabilities
$279,381
Net assets
$247,213
Revenue
$110,869
Expenses
$110,098
Net income
$771
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