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Nonprofiteer
← CENTER FOR ARTS & LEARNING INC

Form 990 for tax year 2023

Filed by CENTER FOR ARTS & LEARNING INC.

Totals

Total revenue
$168,343
Total expenses
$205,681
Contributions and grants received
$20,565
Grants paid
$0
Program service revenue
$147,761
Investment income
$17
Other revenue
$0
Total assets, end of year
$813,469
Total liabilities, end of year
$517,499
Net assets or fund balances, end of year
$295,970
Program services expenses (Part IX)
$120,726
Management and general expenses
$77,501
Fundraising expenses
$7,454
Program service expenses (Part III)
$120,726

Program services were 58.7% 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.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $88

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $2,000

  • 1f · All other contributions, gifts and grants

    $18,477

  • 1g · Noncash contributions included above

    $0

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

    total $146,497 · related or exempt $146,497 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: Printmaking Studio Pilot

    total $859 · related or exempt $859 · unrelated business $0 · excluded $0

  • 2c · Program service revenue: Member Art Sale Commission

    total $405 · related or exempt $405 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

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

  • 3 · Investment income

    total $17 · related or exempt $0 · unrelated business $17 · excluded $0

  • 4 · Income from investment of tax-exempt bond proceeds

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

  • 5 · Royalties

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

  • 6a · Gross rents

    real property $0 · personal property $0

  • 6b · Less rental expenses

    real property $0 · personal property $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

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

  • 7a · Gross sales of assets other than inventory

    securities $0 · other assets $0

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

    securities $0 · other assets $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 7d · Net gain or loss

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

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

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

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

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

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $28,412 · program services $14,206 · management and general $7,103 · fundraising $7,103

  • 7 · Other salaries and wages

    total $18,885 · management and general $18,885

  • 10 · Payroll taxes

    total $3,618 · management and general $3,618

  • 11c · Fees: accounting

    total $4,586 · management and general $4,586

  • 11e · Fees: professional fundraising services

    total $351 · fundraising $351

  • 11g · Fees: other

    total $9,600 · program services $9,600

  • 12 · Advertising and promotion

    total $4,175 · management and general $4,175

  • 13 · Office expenses

    total $9,577 · program services $1,312 · management and general $8,265

  • 14 · Information technology

    total $4,368 · management and general $4,368

  • 16 · Occupancy

    total $95,383 · program services $95,383

  • 17 · Travel

    total $425 · management and general $425

  • 19 · Conferences, conventions and meetings

    total $925 · management and general $925

  • 20 · Interest

    total $19,421 · management and general $19,421

  • 21 · Payments to affiliates

    total $225 · program services $225

  • 23 · Insurance

    total $4,611 · management and general $4,611

  • 24e · All other expenses

    total $1,119 · management and general $1,119

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $41,952 · end of year $4,877

  • 2 · Savings and temporary cash investments

    beginning of year $7,630 · end of year $7,646

  • 4 · Accounts receivable

    beginning of year $2,980 · end of year $2,286

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    end of year $0

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

    $993,319

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

    $194,659

  • 10c · Land, buildings and equipment, net

    beginning of year $808,599 · end of year $798,660

  • 21 · Escrow or custodial account liability

    beginning of year $6,480 · end of year $6,305

  • 23 · Secured mortgages and notes payable

    beginning of year $521,373 · end of year $506,211

  • 25 · Other liabilities

    end of year $4,983

  • 29 · Capital stock, trust principal or current funds

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

  • 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 $52,562 · end of year $15,224

Mission and programs · 2023

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.

  • In 2023, the organization continued to operate the 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. As pandemic restrictions lifted, staff began re-operationalizing the building - including maintenance, security installation and additional measures to restore 24 hour access to artist studios. Also resumed hosting potlucks and artwalks.

    Expenses $110,589 · Revenue $146,497

  • Engaged in preliminary place-making grant to develop proposal for larger placemaking grant.

    Expenses $5,000

  • The Center for Arts and Learning launched a pilot printmaking studio that art educators could rent by the hour.

    Expenses $5,137 · Revenue $859

As filed on the 2023 return.

Listed in Part VII

  • Phayvanh Luekhamhan

    Executive Director

    Total calculated
    $28,411
    From this org
    $28,411
    From related orgs
    $0
    Other
    $0
    Hours/week
    20

  • Larry Revit

    Board Member

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Elliott Bent

    Treasurer

    Total calculated
    $0
    Hours/week
    5 + 5 related

  • Phillip Robertson

    President

    Total calculated
    $0
    Hours/week
    5 + 5 related

  • Deb Smoller

    Secretary

    Total calculated
    $0
    Hours/week
    5 + 5 related

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
2023
Filed
11 November 2024
IRS schema version
2023v5.0
Source object
202443189349300024

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