Civic Intelligence

Center for Arts & Learning Inc

EIN 45-5195841 • 501(c)3 • Montpelier, VT

Profile

The Center for Arts & Learning is committed to enhancing the cultural life of Central Vermont through it's founding member organizations as well as embracing individual community artists, musicians and other non-profits in a collaborative and welcoming community.

46 Barre StMontpelier, VT 05602

cal-vt.org

Siviq Scores

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

Liabilities / Assets

87th percentile

0.56x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

1.46x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

79th percentile

28%

Higher net margin than 79% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$888,742

Up $75,273 (+9.3%) from 2023

Liabilities

Down

$497,585

Down $19,914 (-3.8%) from 2023

Net Assets

Up

$391,157

Up $95,187 (+32%) from 2023

Operations
Liabilities / Revenue94th percentileNet Margin79th percentile

Revenue

Up

$340,836

Up $172,493 (+102%) from 2023

Expenses

Up

$245,649

Up $39,968 (+19%) from 2023

Net Income

Up

$95,187

Up $132,525 (+355%) from 2023

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$1.0M$500K$0Assets 2013: $4,675Liabilities 2013: $18,1132013Assets 2014: $543,409Liabilities 2014: $429,7872014Assets 2015: $601,298Liabilities 2015: $478,517Net Assets 2015: $122,7812015Assets 2016: $584,764Liabilities 2016: $449,917Net Assets 2016: $134,8472016Assets 2017: $615,631Liabilities 2017: $445,586Net Assets 2017: $170,0452017Assets 2018: $618,676Liabilities 2018: $456,693Net Assets 2018: $161,9822018Assets 2019: $909,984Liabilities 2019: $564,256Net Assets 2019: $345,7282019Assets 2020: $901,580Liabilities 2020: $557,029Net Assets 2020: $344,5512020Assets 2023: $813,469Liabilities 2023: $517,499Net Assets 2023: $295,9702023Assets 2024: $888,742Liabilities 2024: $497,585Net Assets 2024: $391,1572024

Highlighted filing

2024

Assets$888,742
Liabilities$497,585
Net Assets$391,157
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2013: $110,218Expenses 2013: $116,950Net Income 2013: -$6,7322013Revenue 2014: $254,658Expenses 2014: $124,598Net Income 2014: $130,0602014Revenue 2015: $139,103Expenses 2015: $118,995Net Income 2015: $20,1082015Revenue 2016: $151,351Expenses 2016: $139,270Net Income 2016: $12,0812016Revenue 2017: $167,451Expenses 2017: $134,555Net Income 2017: $32,8962017Revenue 2018: $163,324Expenses 2018: $142,960Net Income 2018: $20,3642018Revenue 2019: $533,783Expenses 2019: $539,335Net Income 2019: -$5,5522019Revenue 2020: $171,099Expenses 2020: $178,544Net Income 2020: -$7,4452020Revenue 2023: $168,343Expenses 2023: $205,681Net Income 2023: -$37,3382023Revenue 2024: $340,836Expenses 2024: $245,649Net Income 2024: $95,1872024

Highlighted filing

2024

Revenue$340,836
Expenses$245,649
Net Income$95,187
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$888,742
Liabilities
$497,585
Net assets
$391,157
Revenue
$340,836
Expenses
$245,649
Net income
$95,187
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.89$4.98$3.91$3.41$2.46$0.95
2023Detailed filing. Detailed filing data is available for this year.$8.13$5.17$2.96$1.68$2.06$0.37
2020Detailed filing. Detailed filing data is available for this year.$9.02$5.57$3.45$1.71$1.79$0.07
2019Summary only. Only limited summary data is available for this year.$9.10$5.64$3.46$5.34$5.39$0.06
2018Summary only. Only limited summary data is available for this year.$6.19$4.57$1.62$1.63$1.43$0.20
2017Summary only. Only limited summary data is available for this year.$6.16$4.46$1.70$1.67$1.35$0.33
2016Summary only. Only limited summary data is available for this year.$5.85$4.50$1.35$1.51$1.39$0.12
2015Summary only. Only limited summary data is available for this year.$6.01$4.79$1.23$1.39$1.19$0.20
2014Summary only. Only limited summary data is available for this year.$5.43$4.30$2.55$1.25$1.30
2013Summary only. Only limited summary data is available for this year.$0.05$0.18$1.10$1.17$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 26, 2025
Return Version
2024v5.0
Gross Receipts
$341,047
Mission and Program Overview

Mission

The Center for Arts & Learning is committed to enhancing the cultural life of central Vermont through it's founding members organizations, as well as embracing individual artists, musicians and other non-profits in a collaborative and welcoming community.

Community enrichment through art, music and education and program support.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$798,660$862,904▲ $64,244
Cap Stk Tr Prin Current Funds$280,746$391,157▲ $110,411
Rtn Earn Endowment Incm Other Fnds$15,224$0▼ $15,224
Cash and Non-Interest-Bearing Accounts$4,877$15,101▲ $10,224
Savings and Temporary Cash Investments$7,646$8,201▲ $555
Prepaid Expenses and Deferred Charges$0$2,536▲ $2,536
Accounts Receivable$2,286--
Other Notes and Loans Receivable, Net$0--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Inventories for Sale or Use$0--
Total Assets$813,469$888,742▲ $75,273
Liabilities
Mortgage Notes Payable Secured by Investment Property$506,211$490,710▼ $15,501
Escrow Account Liability$6,305$6,081▼ $224
Other Liabilities$4,983$794▼ $4,189
Total Liabilities$517,499$497,585▼ $19,914
Net Assets / Fund Balance
Total Net Assets Fund Balance$295,970$391,157▲ $95,187
Total Liabilities and Net Assets / Fund Balance$813,469$888,742▲ $75,273

Asset Categories

AssetBook ValueDepreciationBasis
Land$540,000-$540,000
Buildings$318,754$204,565$523,319
Equipment$4,150$0$4,150
Other Land Buildings$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Phayvanh LuekhamhanExecutive DirectorPT$28,432$28,432

Board Members and Trustees

NameTitle
Phillip RobertsonPresident
Leanne TingayBoard Member
Leslie WeltsBoard Member
Deb SmollerSecretary
Elliott BentTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$117,791
Program Service Revenue
$200,532
Investment Income
$3,350
Other Revenue
$19,163
All Other Contributions
$44,929
Change in Net Assets
$95,187
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$206,583
Salaries, Compensation, and Employee Benefits$39,066
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$64,013--$64,013
Current Officers, Directors, Trustees, and Key Employees$14,216$14,216-$28,432
Interest-$19,881-$19,881
Office Expenses$11,679$466-$12,145
Fees for Services Accounting-$8,820-$8,820
Information Technology$6,015$2,594-$8,609
Other Salaries and Wages-$7,772-$7,772
Insurance-$6,758-$6,758
Fees for Services Management-$2,961-$2,961
Payroll Taxes$1,118$1,744-$2,862
Conferences and Meetings-$2,700-$2,700
Fees for Services Other$500--$500
Other Expenses$0$295$0$295
Total Functional Expenses$177,442$68,207$0$245,649
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
VT Income Tax$65
VT Unemployment Tax$22
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 4

“The organization revised its bylaws to increase the number of board members allowed and expand allowable board members to include all members of the community.”

Form 990, Part VI, Section B, Line 11B

“Board members and executive director are provided a copy for review prior to submission.”

Form 990, Part VI, Section B, Line 12C

“Board members and executive director are annually provided conflict of interest policy and asked to affirm that they do not have a conflict of interest prior to filing.”

Form 990, Part VI, Section B, Line 15

“Prior to hire, the board engaged in a market compensation review. Upon hiring, pay increases follow cost of living increases.”

Form 990, Part VI, Section C, Line 19

“ALl relevant documents are accepted on request.”

Filing and Contact Details

Filer

Filer Name
Center for Arts & Learning Inc
EIN
45-5195841
Phone
8025955252
Address
46 Barre St, Montpelier, VT 05602

Signing Officer

Name
Elliott Bent
Title
Treasurer
Phone
8022380666
Signed
2025-10-26

Organization Details

Principal Officer
Elliott Bent
Formed
2012
Legal Domicile
Vt
Voting Board Members
5
Independent Board Members
5
Employees
2
Volunteers
6
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

“Fiscal sponsorship. The organization provided fiscal sponsorship to mission-aligned arts and education projects, accepting charitable contributions on their behalf, exercising discretion and control over the funds, and disbursing them for eligible expenses consistent with our exempt purpose. The program allows community artists and small cultural initiatives to carry out exhibitions, classes, and public programs under the organization's charitable umbrella without forming a separate nonprofit. All sponsored funds were treated as the organization's own charitable funds and were disbursed only for activities that further its exempt purpose.”

Financial Statement Notes

Schedule D, Part IV, Line 2B

“Security deposits for artist studios.”

Raw XML AppendixShowing 400 of 550 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/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0103284
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt110727
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt286521
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0103284
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt110727
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt286521
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgSrvcAccomActy2Grp/Desc0The Center for Arts and Learning began managing Montpelier's ArtWalk, a regular city-wide celebration of arts and placemaking.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt09571
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt010727
IRS990/ProgSrvcAccomActy3Grp/Desc0The organization sponsored arts, cultural, and educational projects that did not yet have their own 501(c)(3) status. We received and receipted charitable contributions for these projects, maintained full discretion and control over the funds, reviewed project budgets and expenses for charitable purpose, and paid approved invoices on the projects' behalf. This allowed community artists and small cultural initiatives to carry out exhibitions, classes, and public programs under our umbrella without forming a separate nonprofit. All sponsored funds were treated as the organization's own charitable funds and were disbursed only for activities that further our exempt purpose.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt079901
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt086521
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt020565
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt017
IRS990/PYOtherExpensesAmt0154415
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0147761
IRS990/PYRevenuesLessExpensesAmt0-37338
IRS990/PYSalariesCompEmpBnftPaidAmt050915
IRS990/PYTotalExpensesAmt0205681
IRS990/PYTotalProfFndrsngExpnsAmt0351
IRS990/PYTotalRevenueAmt0168343
IRS990/ReconcilationRevenueExpnssAmt095187
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt058360
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0103284
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt015224
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt07646
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08201
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Amounts represent reimbursements from related co-owning nonprofits (T.W. Wood and Monteverdi) for their proportionate share of building and operational expenses at the Center for Arts and Learning. These are cost-sharing reimbursements, not contributions and not income from an unrelated trade or business.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part III, Line 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0166574
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt020565
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt043763
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt020811
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt045933
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0297646
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt058360
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt037761
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt030891
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt044274
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt044959
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0216245
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0103626
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0110017
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0104480
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt089237
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt080425
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0487785
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt058360
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt030891
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt044274
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt044959
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0216245
IRS990ScheduleA/InvestmentIncomeCYPct00.21329
IRS990ScheduleA/InvestmentIncomePYPct00.24533
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt012163
IRS990ScheduleA/OtherIncome509Grp/TotalAmt012163
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.77471
IRS990ScheduleA/PublicSupportPY509Pct00.75467
IRS990ScheduleA/PublicSupportTotal509Amt0785431
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0270200
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0130582
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0148243
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0110048
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0126358
IRS990ScheduleA/Total509Grp/TotalAmt0785431
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0340723
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0179134
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0154322
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0171317
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01013839
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/ScheduleBRequiredInd01
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0318754
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0204565
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0523319
IRS990ScheduleD/EquipmentGrp/BookValueAmt04150
IRS990ScheduleD/EquipmentGrp/DepreciationAmt00
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04150
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt0707
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/LandGrp/BookValueAmt0540000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0540000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt065
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt122
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0VT Income Tax
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1VT Unemployment Tax
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Security deposits for artist studios.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part IV, Line 2b
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0862904

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