Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
990 • Fiscal year 2024 • EIN 45-5195841
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Liabilities / Revenue
94th percentile
Higher debt load relative to revenue than 94% of similar nonprofits.
Net Margin
79th percentile
Higher net margin than 79% of similar nonprofits.
Top Officer Pay
61st percentile
Higher top officer pay than 61% of similar nonprofits.
Top officer pay equals 8.3% of source-year revenue.
Asset Growth
61st percentile
Faster asset growth than 61% of similar nonprofits.
Revenue Growth
91st percentile
Faster revenue growth than 91% of similar nonprofits.
Assets
Up$888,742
Up $75,273 (+9.3%) from 2023
Net Assets
Up$391,157
Up $95,187 (+32%) from 2023
Liabilities
Down$497,585
Down $19,914 (-3.8%) from 2023
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
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| 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 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Phayvanh Luekhamhan | Executive Director | PT | $28,432 | $28,432 |
| Name | Title |
|---|---|
| Phillip Robertson | President |
| Leanne Tingay | Board Member |
| Leslie Welts | Board Member |
| Deb Smoller | Secretary |
| Elliott Bent | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| VT Income Tax | $65 |
| VT Unemployment Tax | $22 |
“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.”
“Board members and executive director are provided a copy for review prior to submission.”
“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.”
“Prior to hire, the board engaged in a market compensation review. Upon hiring, pay increases follow cost of living increases.”
“ALl relevant documents are accepted on request.”
“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.”
“Security deposits for artist studios.”
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 | 0 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 2286 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | Community enrichment through art, music and education and program support. |
| IRS990/AllOtherContributionsAmt | 0 | 44929 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Center for Arts & Learning |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8025955252 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 46 Barre St |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Montpelier |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | VT |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 05602 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 280746 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 391157 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 4877 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 15101 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 1 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 14216 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 14216 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 28432 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 2700 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 2700 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 1 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 117791 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3350 |
| IRS990/CYOtherExpensesAmt | 0 | 206583 |
| IRS990/CYOtherRevenueAmt | 0 | 19163 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 200532 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 95187 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 39066 |
| IRS990/CYTotalExpensesAmt | 0 | 245649 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 340836 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | The organization continued to operate an arts center at 46 Barre Street, The organization has two part-time staff members to operate the building and further the mission of the organization. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonatedServicesAndUseFcltsAmt | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/EscrowAccountLiabilityGrp/BOYAmt | 0 | 6305 |
| IRS990/EscrowAccountLiabilityGrp/EOYAmt | 0 | 6081 |
| IRS990/ExpenseAmt | 0 | 87970 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 8820 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 8820 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 2961 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 2961 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 500 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 500 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 20 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | 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/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Phayvanh Luekhamhan |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Leslie Welts |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Elliott Bent |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Phillip Robertson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Deb Smoller |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Leanne Tingay |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 28432 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 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/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Executive Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Board Member |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2012 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 130 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 14502 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 341 |
| IRS990/GrossReceiptsAmt | 0 | 341047 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 2594 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 6015 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 8609 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 6758 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 6758 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 19881 |
| IRS990/InterestGrp/TotalAmt | 0 | 19881 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentExpenseAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3220 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3220 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 204565 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 798660 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 862904 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1067469 |
| IRS990/LegalDomicileStateCd | 0 | VT |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 211 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MiscellaneousRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 506211 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 490710 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 295970 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 391157 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 130 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 130 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 64013 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 64013 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 466 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 11679 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 12145 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Fiscal Sponsorship Program |
| IRS990/OtherExpensesGrp/Desc | 1 | Dues and State Registration Fees |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 295 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 79901 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 79901 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 295 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 4983 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 794 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 811000 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 811000 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Co-Owner Reimbursement for Boiler Repair |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | Co-Owner Reimbursement for Roof Repair |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 1 | 0 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7163 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 12000 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 7163 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 12000 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 1 | 0 |
| IRS990/OtherRevenueTotalAmt | 0 | 19163 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 7772 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 7772 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1744 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 1118 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 2862 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2536 |
| IRS990/PrincipalOfficerNm | 0 | Elliott Bent |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 0 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 710000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 710000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 710000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Operation of Arts Center |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Montpelier Art Walk |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Arts Fiscal Sponsorship |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 2 | 0 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 103284 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 10727 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 86521 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 103284 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 10727 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 86521 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 2 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | The Center for Arts and Learning began managing Montpelier's ArtWalk, a regular city-wide celebration of arts and placemaking. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 9571 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 10727 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | The 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/ExpenseAmt | 0 | 79901 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 86521 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 20565 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 17 |
| IRS990/PYOtherExpensesAmt | 0 | 154415 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 147761 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -37338 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 50915 |
| IRS990/PYTotalExpensesAmt | 0 | 205681 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 351 |
| IRS990/PYTotalRevenueAmt | 0 | 168343 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 95187 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RelatedOrganizationsAmt | 0 | 58360 |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 103284 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 15224 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 7646 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 8201 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | Amounts 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/FormAndLineReferenceDesc | 0 | Schedule A, Part III, Line 12 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 166574 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 20565 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 43763 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 20811 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 45933 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 297646 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 58360 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 37761 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 30891 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 44274 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 44959 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 216245 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 103626 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 110017 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 104480 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 89237 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 80425 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 487785 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 58360 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 37761 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 30891 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 44274 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 44959 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 216245 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.21329 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.24533 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 12163 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 12163 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.77471 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.75467 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 785431 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 270200 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 130582 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 148243 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 110048 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 126358 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 785431 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 340723 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 168343 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 179134 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 154322 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 171317 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 1013839 |
| 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 | 1 |
| IRS990ScheduleD/AgentTrusteeEtcInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 318754 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 204565 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 523319 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 4150 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 4150 |
| IRS990ScheduleD/ExplanationProvidedInd | 0 | X |
| IRS990ScheduleD/FederalIncomeTaxLiabilityAmt | 0 | 707 |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | 1 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 540000 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 540000 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 65 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 22 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | VT Income Tax |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | VT Unemployment Tax |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Security deposits for artist studios. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule D, Part IV, Line 2b |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 862904 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.