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

501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
$27K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · 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
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$27K
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 2.1 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
$557K
62% of total assets
Fine: liabilities are 62% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
2
of 2 voting members
Looks good: 2 of 2 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$171K
Spent
$179K
To programs
81%
Net assets
$345K
By yearFY2020–FY2024
Revenue
$171K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$171K
FY2023$168K
FY2024$341K
Expenses
$179K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$179K
FY2023$206K
FY2024$246K
Net assets
$345K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$345K
FY2023$296K
FY2024$391K

From the FY2020 Form 990 · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

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

81 cents of each dollar spent went to programs.

Program services 81% · $144K Management & general 19% · $33K Fundraising 0% · $743

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; $27K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$27,000Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$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.

See Center for Arts & Learning INC executive salaries →

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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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1 program · $144K · in their own filed words · FY2020
01

In 2020, 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.

$144Kprogram 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 FY2020 990, line by line.

1The main four
Money inPt VIII
$171K
Ln 12
Other incomeLn 4–11$63K
Fees for servicesLn 2g$62K
Gifts and grantsLn 1h$46K
Money outPt IX
$179K
Ln 25
Programscol B$144K
Managementcol C$33K
Fundraisingcol D$743
Owns and owesPt X
$345K
net assets · Ln 32
Cash and savingsLn 1–2$31K
Total assetsLn 16$902K
LiabilitiesLn 26$557K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a2
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$46K
Government grantsLn 1e$14K
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$62K
Investment incomeLn 3$5
Other incomeLn 4–11$63K
Gains on assetsLn 7$0
Total revenueLn 12$171K
Assets in detailPt X, end of year
CashLn 1$20K
SavingsLn 2$11K
Cash and savings togetherLn 1–2$31K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$870K
Other assetsLn 15$0
Total assetsLn 16$902K
LiabilitiesLn 26$557K
Net assetsLn 32$345K
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 FY20End FY20
Cash and savingsLn 1–2$4K$31K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$900K$870K
Total assetsLn 16$910K$902K
LiabilitiesLn 26$564K$557K
Net assetsLn 32$346K$345K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$26K$26K
Other salaries and wagesLn 7$7K$7K
Other employee benefitsLn 9$1K$1K
Payroll taxesLn 10$6K$6K
Advertising and promotionLn 12$743$743
Office expensesLn 13$5K$5K
Information technologyLn 14$958$958
OccupancyLn 16$56K$56K
InterestLn 20$28K$28K
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$43K$43K$0$0
Total functional expensesLn 25$179K$144K$33K$743

Filing history

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

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $171,099 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $42,260$45,934
I-9 Program service revenuePrior year $121,031$62,014
I-10 Investment incomePrior year $33$5
I-11 Other revenuePrior year $0$63,146
I-12 Total revenuePrior year $163,324$171,099
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 $30,810$40,111
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $112,150$138,433
I-18 Total expensesPrior year $142,960$178,544
I-19 Revenue less expensesPrior year $20,364−$7,445
Part VI · Governance 2 of 2 board members independent, no flags
VI-1a Voting members of the governing body2
VI-1b Independent voting members2
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 $171,099 across 15 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$14,336
VIII-1f All other contributions, gifts and grants$31,598
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$45,934
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $62,014 · Unrelated business $0 · Excluded from tax $0$62,014
VIII-3 Investment incomeRelated to mission $5 · Unrelated business $0 · Excluded from tax $0$5
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $63,146 · Unrelated business $0 · Excluded from tax $0$63,146
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $125,165 · Unrelated business $0 · Excluded from tax $0$171,099
Part IX · Statement of functional expenses $178,544 across 16 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffManagement $26,121$26,121
IX-7 Other salaries and wagesManagement $7,235$7,235
IX-9 Other employee benefitsPrograms $1,229$1,229
IX-10 Payroll taxesPrograms $5,526$5,526
IX-12 Advertising and promotionFundraising $743$743
IX-13 Office expensesPrograms $4,686$4,686
IX-14 Information technologyPrograms $958$958
IX-16 OccupancyPrograms $56,222$56,222
IX-20 InterestPrograms $27,763$27,763
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $5,306$5,306
IX-24 Other expenses (24a–d)Programs $42,755 · Management $0 · Fundraising $0$42,755
IX-25 Total functional expensesPrograms $144,445 · Management $33,356 · Fundraising $743$178,544
Part X · Balance sheet $901,580 assets, 21 lines filed
X-1 Cash, non-interest-bearingStart of year $4,166$19,895
X-2 Savings and temporary cash investmentsStart of year $0$11,395
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $5,375$467
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $900,435$869,823
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $909,976$901,580
X-17 Accounts payable and accrued expensesStart of year $0$613
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $132,302$0
X-26 Total liabilitiesStart of year $564,257$557,029
X-32 Total net assets or fund balancesStart of year $345,719$344,551
X-33 Total liabilities and net assetsStart of year $909,976$901,580
Part XI · Reconciliation of net assets $344,551 net assets at year end
XI-1 Total revenue$171,099
XI-2 Total expenses$178,544
XI-3 Revenue less expenses−$7,445
XI-4 Net assets at start of year$345,719
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$100
XI-9 Other changes in net assets$6,177
XI-10 Net assets at end of year$344,551

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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