Center for Arts & Learning INC

Tax-deductible

Montpelier, VT501(c)(3)Arts & CultureEIN 45-5195841Revenue $341K in FY2024

On file with the IRScal-vt.org46 Barre St, 05602-3508 · Montpelier, VTTax-exempt since Sep 2014Publicly supported charity — 170(b)(1)(A)(vi)

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

501(c)(3) charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
Run by 6 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 3
filings with a surplus
Average surplus $17K a year · 7% of revenue · last 3 filings
Worth a look: a surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$28K
to officers and key staff · 12% of spending
Top officer’s pay lower than 77% of similar orgs
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $6K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$498K
56% of total assets
Fine: liabilities are 56% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$341K
+102% vs prior year
Spent
$246K
To programs
72%
Net assets
$391K
By yearFY2020–FY2024
Revenue
$341K
FY2024▲ +102%
Tap a bar for its year
Revenue by fiscal year
FY2020$171K
FY2023$168K
FY2024$341K
Expenses
$246K
FY2024▲ +19%
Tap a bar for its year
Expenses by fiscal year
FY2020$179K
FY2023$206K
FY2024$246K
Net assets
$391K
FY2024▲ +32%
Tap a bar for its year
Net assets by fiscal year
FY2020$345K
FY2023$296K
FY2024$391K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 2014.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $177K Management & general 28% · $68K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $28K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$28,432Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Phayvanh Luekhamhan’s $28K as Executive Director is at the 23rd percentile of top reported officer pay among 2216 $100K–1M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2020
Phayvanh Luekhamhan$28,432$28,411$27,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Enriches communities with art, music, and educational programs.

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Provided by the organization

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3 programs · $177K · in their own filed words · FY2024
01

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.

$88Kprogram expense
02

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…

$80Kprogram expense
03

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

$10Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$6K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$341K
Ln 12
Fees for servicesLn 2g$201K
Gifts and grantsLn 1h$118K
Other incomeLn 4–11$19K
Money outPt IX
$246K
Ln 25
Programscol B$177K
Managementcol C$68K
Owns and owesPt X
$391K
net assets · Ln 32
Cash and savingsLn 1–2$23K
Total assetsLn 16$889K
LiabilitiesLn 26$498K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$118K
Government grantsLn 1e$15K
Fees for servicesLn 2g$201K
Investment incomeLn 3$3K
Other incomeLn 4–11$19K
Gains on assetsLn 7$130
Total revenueLn 12$341K
Assets in detailPt X, end of year
CashLn 1$15K
SavingsLn 2$8K
Cash and savings togetherLn 1–2$23K
Land, buildings, equipmentLn 10c$863K
Total assetsLn 16$889K
LiabilitiesLn 26$498K
Net assetsLn 32$391K
OperationsPt I, VI
EmployeesI 52
VolunteersI 66
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$13K$23K
Land, buildings, equipmentLn 10c$799K$863K
Total assetsLn 16$813K$889K
LiabilitiesLn 26$517K$498K
Net assetsLn 32$296K$391K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$28K$14K$14K
Other salaries and wagesLn 7$8K$8K
Payroll taxesLn 10$3K$1K$2K
Management feesLn 11a$3K$3K
Accounting feesLn 11c$9K$9K
Other fees for servicesLn 11g$500$500
Office expensesLn 13$12K$12K$466
Information technologyLn 14$9K$6K$3K
OccupancyLn 16$64K$64K
Conferences, conventions and meetingsLn 19$3K$3K
InterestLn 20$20K$20K
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$80K$80K$295$0
Total functional expensesLn 25$246K$177K$68K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $341K$246K$95K$391K 990 PDF
FY2023 $168K$206K−$37K$296K 990 PDF
FY2022 Not on file
FY2021 Not on file
FY2020 $171K$179K−$7K$345K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $340,836 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $20,565$117,791
I-9 Program service revenuePrior year $147,761$200,532
I-10 Investment incomePrior year $17$3,350
I-11 Other revenuePrior year $0$19,163
I-12 Total revenuePrior year $168,343$340,836
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $50,915$39,066
I-16a Professional fundraising feesPrior year $351$0
I-17 Other expensesPrior year $154,415$206,583
I-18 Total expensesPrior year $205,681$245,649
I-19 Revenue less expensesPrior year −$37,338$95,187
Part VI · Governance 5 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $340,836 across 9 lines filed
VIII-1d Related organizations$58,360
VIII-1e Government grants$14,502
VIII-1f All other contributions, gifts and grants$44,929
VIII-1h Total contributions, gifts and grants$117,791
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $200,532 · Unrelated business $0 · Excluded from tax $0$200,532
VIII-3 Investment incomeRelated to mission $3,220$3,220
VIII-7 Net gain or loss on sales of assetsRelated to mission $130$130
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $19,163 · Unrelated business $0 · Excluded from tax $0$19,163
VIII-12 Total revenueRelated to mission $223,045 · Unrelated business $0 · Excluded from tax $0$340,836
Part IX · Statement of functional expenses $245,649 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $14,216 · Management $14,216$28,432
IX-7 Other salaries and wagesManagement $7,772$7,772
IX-10 Payroll taxesPrograms $1,118 · Management $1,744$2,862
IX-11a Management feesManagement $2,961$2,961
IX-11c Accounting feesManagement $8,820$8,820
IX-11g Other fees for servicesPrograms $500$500
IX-13 Office expensesPrograms $11,679 · Management $466$12,145
IX-14 Information technologyPrograms $6,015 · Management $2,594$8,609
IX-16 OccupancyPrograms $64,013$64,013
IX-19 Conferences, conventions and meetingsManagement $2,700$2,700
IX-20 InterestManagement $19,881$19,881
IX-23 InsuranceManagement $6,758$6,758
IX-24 Other expenses (24a–d)Programs $79,901 · Management $295 · Fundraising $0$80,196
IX-25 Total functional expensesPrograms $177,442 · Management $68,207 · Fundraising $0$245,649
Part X · Balance sheet $888,742 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $4,877$15,101
X-2 Savings and temporary cash investmentsStart of year $7,646$8,201
X-9 Prepaid expenses and deferred chargesStart of year $0$2,536
X-10c Land, buildings and equipment, netStart of year $798,660$862,904
X-16 Total assetsStart of year $813,469$888,742
X-25 Other liabilitiesStart of year $4,983$794
X-26 Total liabilitiesStart of year $517,499$497,585
X-32 Total net assets or fund balancesStart of year $295,970$391,157
X-33 Total liabilities and net assetsStart of year $813,469$888,742
Part XI · Reconciliation of net assets $391,157 net assets at year end
XI-1 Total revenue$340,836
XI-2 Total expenses$245,649
XI-3 Revenue less expenses$95,187
XI-4 Net assets at start of year$295,970
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$391,157

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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