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← CENTER FOR ARTS & LEARNING INC

Form 990 for tax year 2024

Filed by CENTER FOR ARTS & LEARNING INC.

Totals

Total revenue
$340,836
Total expenses
$245,649
Contributions and grants received
$117,791
Grants paid
$0
Program service revenue
$200,532
Investment income
$3,350
Other revenue
$19,163
Total assets, end of year
$888,742
Total liabilities, end of year
$497,585
Net assets or fund balances, end of year
$391,157
Program services expenses (Part IX)
$177,442
Management and general expenses
$68,207
Fundraising expenses
$0
Program service expenses (Part III)
$177,442

Program services were 72.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $58,360

  • 1e · Government grants (contributions)

    $14,502

  • 1f · All other contributions, gifts and grants

    $44,929

  • 2a · Program service revenue: Operation of Arts Center

    total $103,284 · related or exempt $103,284 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: Montpelier Art Walk

    total $10,727 · related or exempt $10,727 · unrelated business $0 · excluded $0

  • 2c · Program service revenue: Arts Fiscal Sponsorship

    total $86,521 · related or exempt $86,521 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $3,220 · related or exempt $3,220

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    other assets $341

  • 7b · Less cost or other basis and sales expenses

    other assets $211

  • 7c · Gain or loss

    securities $0 · other assets $130

  • 7d · Net gain or loss

    total $130 · related or exempt $130

  • 11a · Other revenue: Co-Owner Reimbursement for Boiler Repair

    total $7,163 · related or exempt $7,163 · unrelated business $0 · excluded $0

  • 11b · Other revenue: Co-Owner Reimbursement for Roof Repair

    total $12,000 · related or exempt $12,000 · unrelated business $0 · excluded $0

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $19,163

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $28,432 · program services $14,216 · management and general $14,216

  • 7 · Other salaries and wages

    total $7,772 · management and general $7,772

  • 10 · Payroll taxes

    total $2,862 · program services $1,118 · management and general $1,744

  • 11a · Fees: management

    total $2,961 · management and general $2,961

  • 11c · Fees: accounting

    total $8,820 · management and general $8,820

  • 11g · Fees: other

    total $500 · program services $500

  • 13 · Office expenses

    total $12,145 · program services $11,679 · management and general $466

  • 14 · Information technology

    total $8,609 · program services $6,015 · management and general $2,594

  • 16 · Occupancy

    total $64,013 · program services $64,013

  • 19 · Conferences, conventions and meetings

    total $2,700 · management and general $2,700

  • 20 · Interest

    total $19,881 · management and general $19,881

  • 23 · Insurance

    total $6,758 · management and general $6,758

  • 24a · Other expenses: Fiscal Sponsorship Program

    total $79,901 · program services $79,901 · management and general $0 · fundraising $0

  • 24b · Other expenses: Dues and State Registration Fees

    total $295 · program services $0 · management and general $295 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $4,877 · end of year $15,101

  • 2 · Savings and temporary cash investments

    beginning of year $7,646 · end of year $8,201

  • 4 · Accounts receivable

    beginning of year $2,286

  • 7 · Other notes and loans receivable

    beginning of year $0

  • 8 · Inventories for sale or use

    beginning of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $0 · end of year $2,536

  • 10a · Land, buildings and equipment: cost or other basis

    $1,067,469

  • 10b · Land, buildings and equipment: accumulated depreciation

    $204,565

  • 10c · Land, buildings and equipment, net

    beginning of year $798,660 · end of year $862,904

  • 21 · Escrow or custodial account liability

    beginning of year $6,305 · end of year $6,081

  • 23 · Secured mortgages and notes payable

    beginning of year $506,211 · end of year $490,710

  • 25 · Other liabilities

    beginning of year $4,983 · end of year $794

  • 29 · Capital stock, trust principal or current funds

    beginning of year $280,746 · end of year $391,157

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $15,224 · end of year $0

Mission and programs · 2024

Mission

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.

Activities or mission (Part I)

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

  • 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.

    Expenses $87,970 · Revenue $103,284

  • The Center for Arts and Learning began managing Montpelier's ArtWalk, a regular city-wide celebration of arts and placemaking.

    Expenses $9,571 · Revenue $10,727

  • 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.

    Expenses $79,901 · Revenue $86,521

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Phayvanh Luekhamhan

    Executive Director

    Total calculated
    $28,432
    From this org
    $28,432
    From related orgs
    $0
    Other
    $0
    Hours/week
    20

  • Leslie Welts

    Board Member

    Total calculated
    $0
    Hours/week
    5

  • Elliott Bent

    Treasurer

    Total calculated
    $0
    Hours/week
    5

  • Phillip Robertson

    President

    Total calculated
    $0
    Hours/week
    5

  • Deb Smoller

    Secretary

    Total calculated
    $0
    Hours/week
    5

  • Leanne Tingay

    Board Member

    Total calculated
    $0
    Hours/week
    5

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2024
Filed
26 October 2025
IRS schema version
2024v5.0
Source object
202543209349301219

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