Nonprofit · EIN 45-5195841
CENTER FOR ARTS & LEARNING INC
Tax-exempt · MONTPELIER, VT 05602
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $340,836 | $245,649 | $95,187 | $888,742 | $497,585 | $391,157 |
| December 31, 2023 | 990 | $168,343 | $205,681 | -$37,338 | $813,469 | $517,499 | $295,970 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $117,791
- of which government grants
- $14,502
- Program service revenue
- $200,532
- Investment income
- $3,350
- Net gain from sales of assets
- $130
- Other revenue
- $19,163
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $28,432
- Other salaries and wages
- $7,772
- Salaries, compensation and benefits (total)
- $39,066
- Professional fundraising fees
- $0
- Accounting fees
- $8,820
- Occupancy
- $64,013
- Program services (functional)
- $177,442
- Management and general (functional)
- $68,207
Balance sheet and other
- Total assets, start of year
- $813,469
- Total assets, end of year
- $888,742
- Total liabilities, end of year
- $497,585
- Net assets, end of year
- $391,157
- Land, buildings and equipment
- $862,904
- Gross receipts
- $341,047
- Employees
- 2
- Volunteers
- 6
- Year formed
- 2012
- State of legal domicile
- VT
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Phayvanh Luekhamhan | Executive Director Key employee, Highest-paid employee | 20 | $28,432 |
| Leslie Welts | Board Member Trustee or director | 5 | $0 |
| Elliott Bent | Treasurer Trustee or director, Officer | 5 | $0 |
| Phillip Robertson | President Trustee or director, Officer | 5 | $0 |
| Deb Smoller | Secretary Trustee or director, Officer | 5 | $0 |
| Leanne Tingay | Board Member Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Phayvanh Luekhamhan | Executive Director Key employee | 20 | $28,411 |
| Larry Revit | Board Member Trustee or director | 2 | $0 |
| Elliott Bent | Treasurer Officer | 5 | $0 |
| Phillip Robertson | President Officer | 5 | $0 |
| Deb Smoller | Secretary Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 46 BARRE ST, MONTPELIER, VT 05602-3508
- In care of
- % STEPHEN FALBEL
- Principal officer (990 for 2024)
- Elliott Bent, 46 Barre Street, Montpelier, VT 05602
- Signed the 990
- Elliott Bent, TREASURER
- Phone
- (802) 595-5252
- Website
- cal-vt.org
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.
Program accomplishments
- 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
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 45-5195841
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A20)
- Assets (IRS master file)
- $888,742
- Income (IRS master file)
- $341,047
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $340,836 | $245,649 | $888,742 | IRS |
| 990 | December 2023 | $168,343 | $205,681 | $813,469 | XML |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-5195841).
Questions about CENTER FOR ARTS & LEARNING INC
- What is the EIN of CENTER FOR ARTS & LEARNING INC?
- The employer identification number (EIN) of CENTER FOR ARTS & LEARNING INC is 45-5195841.
- Is CENTER FOR ARTS & LEARNING INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to CENTER FOR ARTS & LEARNING INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CENTER FOR ARTS & LEARNING INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CENTER FOR ARTS & LEARNING INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CENTER FOR ARTS & LEARNING INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of CENTER FOR ARTS & LEARNING INC?
- The 990 for the year ended December 31, 2024 names Elliott Bent.
- Who are the officers and directors of CENTER FOR ARTS & LEARNING INC?
- The 990 for the year ended December 31, 2024 lists 6 people; 1 received compensation from the organization, the highest $28,432 (Phayvanh Luekhamhan, Executive Director).
- How much revenue does CENTER FOR ARTS & LEARNING INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $340,836, expenses of $245,649 and total assets of $888,742 at year end.
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- MONTPELIER PERFORMING ARTS HUB INC EIN 99-0428666 · last filed 990 for 2024
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All nonprofits in MONTPELIER · Vermont · Arts, culture and humanities