Civic Intelligence

Studio Place Arts Inc

EIN 03-0357848 • 501(c)3 • Barre, VT

Profile

SEE STATEMENT.

201 North Main StreetBarre, VT 05641

www.studioplacearts.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

89th percentile

0.57x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

97th percentile

2.18x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

14th percentile

-54%

Higher net margin than 14% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

96th percentile

$65,805

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 53.1% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

36th percentile

-15%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

15th percentile

-60%

Faster revenue growth than 15% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$474,226

Down $81,894 (-15%) from 2023

Liabilities

Down

$269,919

Down $14,988 (-5.3%) from 2023

Net Assets

Down

$204,307

Down $66,906 (-25%) from 2023

Operations
Liabilities / Revenue97th percentileNet Margin14th percentile

Revenue

Down

$123,837

Down $185,214 (-60%) from 2023

Expenses

Down

$190,743

Down $103,821 (-35%) from 2023

Net Income

Down

-$66,906

Down $81,393 (-562%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth36th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$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

2024

Assets$474,226
Liabilities$269,919
Net Assets$204,307
Open 2024 Filing

Operations Trend

Revenue Growth15th percentile

Revenue, expenses, and net income by year, with the latest 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

2024

Revenue$123,837
Expenses$190,743
Net Income-$66,906
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$474,226
Liabilities
$269,919
Net assets
$204,307
Revenue
$123,837
Expenses
$190,743
Net income
-$66,906
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
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 6, 2025
Return Version
2024v5.2
Gross Receipts
$185,771
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$416,661$397,311▼ $19,350
Rtn Earn Endowment Incm Other Fnds$271,213$204,307▼ $66,906
Cash and Non-Interest-Bearing Accounts$78,278$46,151▼ $32,127
Savings and Temporary Cash Investments$61,181$30,764▼ $30,417
Total Assets$556,120$474,226▼ $81,894
Liabilities
Mortgage Notes Payable Secured by Investment Property$265,879$258,071▼ $7,808
Accounts Payable and Accrued Expenses$14,287$7,107▼ $7,180
Other Liabilities$4,741$4,741→ $0
Total Liabilities$284,907$269,919▼ $14,988
Net Assets / Fund Balance
Total Net Assets Fund Balance$271,213$204,307▼ $66,906
Total Liabilities and Net Assets / Fund Balance$556,120$474,226▼ $81,894

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$327,311$583,835$911,146
Land$70,000-$70,000
Equipment-$20,476$20,476

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$22,086$500▲ $78-$22,664
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
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sue HigbyExecutive DirectorFT$57,200$8,605$65,805

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$87,551
Program Service Revenue
$12,563
Investment Income
$126
Other Revenue
$23,597
All Other Contributions
$82,911
Change in Net Assets
$-66,906
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$111,270
Salaries, Compensation, and Employee Benefits$79,473
Total Fundraising Expense$15,384
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$39,483$13,161$9,871$62,515
Other Expenses$41,364$10,341$375$51,705
Occupancy$8,089$5,367$1,409$14,865
Fees for Services Other$10,297$1,481$254$12,032
Other Salaries and Wages$9,341$1,099$549$10,989
Depreciation Depletion$4,838$1,935$968$7,741
Payroll Taxes$3,989$1,146$834$5,969
Insurance$656$3,471$109$4,236
Advertising$4,017-$211$4,228
Interest$1,174$469$235$1,878
All Other Expenses$1,487--$1,487
Information Technology$883$300$100$1,283
Fees for Services Accounting-$1,192-$1,192
Total Functional Expenses$133,807$41,552$15,384$190,743
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$4,140
Fundraising Gross Income$4,140
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
Backup withholding compliance
Yes
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
In Care Of
% SUE HIGBY
Phone
8024797069
Address
201 NORTH MAIN STREET, BARRE, VT 05641

Signing Officer

Name
Sue Higby
Title
Executive Director
Phone
8024797069
Signed
2025-08-06
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
4

Preparer

Firm
Pace & Hawley LLC
Address
PO Box 603, Montpelier, VT 05601
Preparer
Nathan Hawley CPA
Phone
8024612587
Supplemental Narrative

Additional Explanations

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. Addtional notes: spa experienced three major flood events in twelve months spanning july 2023 to july 2024. Significant repairs, maintenance, and organzation closures were necessary during this timeframe.”

Raw XML AppendixShowing 400 of 438 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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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. STUDIO PLACE ARTS HAS A STUDIO RESIDENCE PROGRAM PROVIDING ARTISTS WORKSPACE.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MISSION: 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. ADDTIONAL NOTES: SPA EXPERIENCED THREE MAJOR FLOOD EVENTS IN TWELVE MONTHS SPANNING JULY 2023 TO JULY 2024. SIGNIFICANT REPAIRS, MAINTENANCE, AND ORGANZATION CLOSURES WERE NECESSARY DURING THIS TIMEFRAME.
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/FormAndLineReferenceDesc2General explanation attachment
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