Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
990 • Fiscal year 2022 • EIN 03-0357848
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
26th percentile
Higher net margin than 26% of similar nonprofits.
Top Officer Pay
67th percentile
Higher top officer pay than 67% of similar nonprofits.
Top officer pay equals 42.6% of source-year revenue.
Asset Growth
34th percentile
Faster asset growth than 34% of similar nonprofits.
Revenue Growth
31st percentile
Faster revenue growth than 31% of similar nonprofits.
Assets
Down$508,433
Down $19,686 (-3.7%) from 2021
Net Assets
Down$256,726
Down $7,551 (-2.9%) from 2021
Liabilities
Down$251,707
Down $12,135 (-4.6%) from 2021
Revenue
Down$115,772
Down $8,101 (-6.5%) from 2021
Expenses
Up$123,323
Up $15,714 (+15%) from 2021
Net Income
Down-$7,551
Down $23,815 (-146%) from 2021
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.
SEE STATEMENT.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $455,359 | $436,010 | ▼ $19,349 |
| Rtn Earn Endowment Incm Other Fnds | $264,277 | $256,726 | ▼ $7,551 |
| Cash and Non-Interest-Bearing Accounts | $56,527 | $54,436 | ▼ $2,091 |
| Savings and Temporary Cash Investments | $16,232 | $17,987 | ▲ $1,755 |
| Total Assets | $528,119 | $508,433 | ▼ $19,686 |
| Other Assets Total | $1 | - | - |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $246,551 | $237,606 | ▼ $8,945 |
| Accounts Payable and Accrued Expenses | $12,550 | $9,360 | ▼ $3,190 |
| Other Liabilities | $4,741 | $4,741 | → $0 |
| Total Liabilities | $263,842 | $251,707 | ▼ $12,135 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $264,277 | $256,726 | ▼ $7,551 |
| Total Liabilities and Net Assets / Fund Balance | $528,119 | $508,433 | ▼ $19,686 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $365,992 | $545,154 | $911,146 |
| Land | $70,000 | - | $70,000 |
| Equipment | $18 | $20,458 | $20,476 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2022 | $16,000 | - | ▲ $16 | - | $16,016 |
| 2021 | $10,000 | $6,000 | ▲ $144 | $144 | $16,000 |
| 2020 | $10,000 | - | ▲ $174 | $174 | $10,000 |
| 2019 | $10,000 | - | ▲ $182 | $182 | $10,000 |
| 2018 | $10,000 | - | ▲ $175 | $175 | $10,000 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Sue Higby | Executive Director | FT | $49,344 | $49,344 |
| Name | Title |
|---|---|
| Darryl Garland | Chair |
| Janet Van Fleet | Board Member |
| Michael Ridge | Board Member |
| Jody Brown | Treasurersecretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $62,301 |
| Salaries, Compensation, and Employee Benefits | $61,022 |
| Total Fundraising Expense | $15,183 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $27,139 | $9,869 | $4,934 | $41,942 |
| Occupancy | $2,733 | $5,469 | $2,735 | $10,937 |
| Advertising | $9,439 | $1,064 | - | $10,503 |
| Depreciation Depletion | $1,935 | $3,870 | $1,935 | $7,740 |
| Other Salaries and Wages | $5,390 | $1,540 | $770 | $7,700 |
| Payroll Taxes | $3,690 | $1,342 | $671 | $5,703 |
| Other Employee Benefits | $3,973 | $1,135 | $569 | $5,677 |
| Insurance | $1,748 | $2,193 | $1,097 | $5,038 |
| Office Expenses | $3,002 | $1,180 | $238 | $4,420 |
| Other Expenses | $1,719 | $470 | $236 | $2,425 |
| Fees for Services Accounting | $555 | $696 | $600 | $1,851 |
| Interest | $129 | $1,015 | $507 | $1,651 |
| All Other Expenses | $419 | $522 | - | $941 |
| Fees for Services Other | $811 | - | - | $811 |
| Information Technology | $329 | $76 | $45 | $450 |
| Total Functional Expenses | $76,010 | $32,130 | $15,183 | $123,323 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $4,036 |
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Security Deposits | $4,741 |
“REVIEWED BY BOARD.”
“UPON REQUEST.”
“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.”
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 | 12550 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 9360 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | SEE STATEMENT. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 1064 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 9439 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 10503 |
| IRS990/AllOtherContributionsAmt | 0 | 82134 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 522 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 419 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 941 |
| IRS990/BackupWthldComplianceInd | 0 | true |
| 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/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 56527 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 54436 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 4934 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 9869 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 27139 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 41942 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 82134 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 20 |
| IRS990/CYOtherExpensesAmt | 0 | 62301 |
| IRS990/CYOtherRevenueAmt | 0 | 4134 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 29484 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -7551 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 61022 |
| IRS990/CYTotalExpensesAmt | 0 | 123323 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 15183 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 115772 |
| 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/DonorRstrOrQuasiEndowmentsInd | 0 | true |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 76010 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 600 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 696 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 555 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 1851 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 811 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 811 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| 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/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | 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/PersonNm | 0 | SUE HIGBY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MICHAEL RIDGE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JANET VAN FLEET |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DARRYL GARLAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JODY BROWN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 49344 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 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/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURERSECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1998 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingGrossIncomeAmt | 0 | 4036 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 161546 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 42830 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 45 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 76 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 329 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 450 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 1097 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2193 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 1748 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 5038 |
| IRS990/InterestGrp/FundraisingAmt | 0 | 507 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 1015 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 129 |
| IRS990/InterestGrp/TotalAmt | 0 | 1651 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 20 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 20 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 565612 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 455359 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 436010 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1001622 |
| IRS990/LegalDomicileStateCd | 0 | VT |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 45774 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | SEE STATEMENT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 246551 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 237606 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 264277 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 256726 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 4036 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 4036 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | -2944 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -2944 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 2735 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 5469 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 2733 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 10937 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 238 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1180 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 3002 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4420 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 569 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 1135 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 3973 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 5677 |
| IRS990/OtherExpensesGrp/Desc | 0 | TEACHERS |
| IRS990/OtherExpensesGrp/Desc | 1 | TELEPHONE |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS & MAINTENENCE |
| IRS990/OtherExpensesGrp/Desc | 3 | SUPPLIES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 375 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 471 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 236 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 751 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 938 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 470 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 7090 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 2626 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 3283 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 1719 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 7090 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3752 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 4692 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2425 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 4741 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 4741 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3042 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 3042 |
| IRS990/OtherRevenueTotalAmt | 0 | 3042 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 770 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 1540 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 5390 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 7700 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 671 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1342 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 3690 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 5703 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | DARRYL GARLAND |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | GALLERY COMM NET |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 13314 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 16170 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 13314 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 16170 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 92138 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 145 |
| IRS990/PYOtherExpensesAmt | 0 | 50812 |
| IRS990/PYOtherRevenueAmt | 0 | 5961 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 25629 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 16264 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 56797 |
| IRS990/PYTotalExpensesAmt | 0 | 107609 |
| IRS990/PYTotalRevenueAmt | 0 | 123873 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -7551 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | -2944 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 29484 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 264277 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 256726 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 16232 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 17987 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 82134 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 92138 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 90227 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 70413 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 64804 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 399716 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | -2924 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | -291 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 174 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 182 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 175 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | -2684 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 281125 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 3042 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1195 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 679 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 6 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 4922 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.77570 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.81190 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 311808 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 87908 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 82134 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 92138 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 90227 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 70413 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 64804 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 399716 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 401954 |
| 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 | 365992 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 545154 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 911146 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 16000 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 16016 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 16 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 10000 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 6000 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 16000 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 144 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 144 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 10000 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 10000 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 174 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 174 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 10000 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 10000 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 182 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 182 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 10000 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 10000 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 175 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 175 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 18 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 20458 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 20476 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 70000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 70000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 4741 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | SECURITY DEPOSITS |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 436010 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 4741 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | REVIEWED BY BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | General explanation attachment |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 528119 |
| IRS990/TotalAssetsEOYAmt | 0 | 508433 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 528119 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 508433 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 82134 |
| IRS990/TotalEmployeeCnt | 0 | 2 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 15183 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 32130 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 76010 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 123323 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 263842 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 251707 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 263842 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 251707 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 264277 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 256726 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 76010 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 29484 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 49344 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 4036 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 29602 |
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Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.