Civic Intelligence

Studio Place Arts Incorporated

990 • Fiscal year 2023 • EIN 03-0357848

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 17, 2024

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

87th percentile

0.51x

Higher debt load relative to assets than 87% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

91st percentile

0.92x

Higher debt load relative to revenue than 91% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

51st percentile

4.7%

Higher net margin than 51% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

75th percentile

$66,330

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 21.5% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

62nd percentile

9.4%

Faster asset growth than 62% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

94th percentile

167%

Faster revenue growth than 94% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$556,120

Up $47,687 (+9.4%) from 2022

Net Assets

Up

$271,213

Up $14,487 (+5.6%) from 2022

Liabilities

Up

$284,907

Up $33,200 (+13%) from 2022

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin51st percentile

Revenue

Up

$309,051

Up $193,279 (+167%) from 2022

Expenses

Up

$294,564

Up $171,241 (+139%) from 2022

Net Income

Up

$14,487

Up $22,038 (+292%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth62nd 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

2023

Assets$556,120
Liabilities$284,907
Net Assets$271,213
Open 2023 Filing

Operations Trend

Revenue Growth94th 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

2023

Revenue$309,051
Expenses$294,564
Net Income$14,487
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 17, 2024
Return Version
2023v5.1
Gross Receipts
$354,331
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.

SEE STATEMENT.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$436,010$416,661▼ $19,349
Rtn Earn Endowment Incm Other Fnds$256,726$271,213▲ $14,487
Cash and Non-Interest-Bearing Accounts$54,436$78,278▲ $23,842
Savings and Temporary Cash Investments$17,987$61,181▲ $43,194
Total Assets$508,433$556,120▲ $47,687
Liabilities
Mortgage Notes Payable Secured by Investment Property$237,606$265,879▲ $28,273
Accounts Payable and Accrued Expenses$9,360$14,287▲ $4,927
Other Liabilities$4,741$4,741→ $0
Total Liabilities$251,707$284,907▲ $33,200
Net Assets / Fund Balance
Total Net Assets Fund Balance$256,726$271,213▲ $14,487
Total Liabilities and Net Assets / Fund Balance$508,433$556,120▲ $47,687

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$346,744$564,402$911,146
Land$70,000-$70,000
Equipment$-83$20,559$20,476

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$16,016$5,865▲ $205-$22,086
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
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sue HigbyExecutive DirectorFT$59,400$6,930$66,330

Board Members and Trustees

NameTitle
Darryl GarlandChair
Janet Van FleetBoard Member
Michael RidgeBoard Member
Jody BrownTreasurersecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$122,953
Program Service Revenue
$51,200
Investment Income
$205
Other Revenue
$134,693
All Other Contributions
$107,953
Change in Net Assets
$14,487
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$223,125
Salaries, Compensation, and Employee Benefits$71,439
Total Fundraising Expense$15,227
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$32,670$11,880$5,940$50,490
All Other Expenses$33,102$157$70$33,329
Occupancy$7,093$2,722$1,072$10,887
Other Salaries and Wages$8,106$477$954$9,537
Depreciation Depletion$4,837$1,935$967$7,739
Other Employee Benefits$5,544$693$693$6,930
Office Expenses$4,117$1,024$767$5,908
Payroll Taxes$3,010$945$527$4,482
Fees for Services Other$3,067$341-$3,408
Insurance$2,721$324$252$3,297
Advertising$2,638$83$56$2,777
Other Expenses$2,217$275$275$2,767
Fees for Services Accounting-$2,590-$2,590
Information Technology$1,805$212$221$2,238
Interest$1,123$449$225$1,797
Total Functional Expenses$243,530$35,807$15,227$294,564
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,250
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$4,741
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“REVIEWED BY BOARD.”

Governing documents etc available to public Part VI line 19

“UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Studio Place Arts Inc
EIN
03-0357848
Address
201 NORTH MAIN STREET, BARRE, VT 05641

Signing Officer

Name
Sue Higby
Title
Exec Director
Phone
8024797069
Signed
2024-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Darryl Garland
Formed
1998
Legal Domicile
Vt
Voting Board Members
4
Independent Board Members
4
Employees
2
Volunteers
18

Preparer

Firm
Pace and Hawley LLC
Address
PO Box 603, MONTPELIER, VT 05601
Preparer
Robert Pace CPA
Phone
8024612587
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

“Flood related insurance proceeds”

General explanation attachment

“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.”

Raw XML AppendixShowing 400 of 457 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FLOOD RELATED INSURANCE PROCEEDS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MISSION: 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/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3General explanation attachment
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Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$556,120
Liabilities
$284,907
Net assets
$271,213
Revenue
$309,051
Expenses
$294,564
Net income
$14,487
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