2025-11-16T11:44:09-07:00 2024-12-31 990 2024-01-01 455195841 CENTER FOR ARTS & LEARNING INC CENT 8025955252 46 Barre St Montpelier VT 05602 Elliott Bent TREASURER 8022380666 2025-10-26 1 2024 2025-03-06 01:10:19Z Elliott Bent 46 Barre Street Montpelier VT 05602 341047 0 X cal-vt.org X 2012 VT Community enrichment through art, music and education and program support. 5 5 2 6 0 0 20565 117791 147761 200532 17 3350 0 19163 168343 340836 0 0 0 0 50915 39066 351 0 0 154415 206583 205681 245649 -37338 95187 813469 888742 517499 497585 295970 391157 X 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. 1 0 87970 103284 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. 9571 10727 The Center for Arts and Learning began managing Montpelier's ArtWalk, a regular city-wide celebration of arts and placemaking. 79901 86521 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. 0 0 0 177442 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 2 1 0 0 0 0 0 0 0 0 X 5 5 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 VT X Center for Arts & Learning 8025955252 46 Barre St Montpelier VT 05602 X Phayvanh Luekhamhan Executive Director 20 X X 28432 0 0 Leslie Welts Board Member 5 X 0 0 0 Elliott Bent Treasurer 5 X X 0 0 0 Phillip Robertson President 5 X X 0 0 0 Deb Smoller Secretary 5 X X 0 0 0 Leanne Tingay Board Member 5 X 0 0 0 28432 0 0 0 0 0 0 0 58360 14502 44929 117791 Operation of Arts Center 710000 103284 103284 0 0 Montpelier Art Walk 710000 10727 10727 0 0 Arts Fiscal Sponsorship 710000 86521 86521 0 0 200532 3220 3220 0 0 341 211 0 130 130 130 Co-Owner Reimbursement for Boiler Repair 811000 7163 7163 0 0 Co-Owner Reimbursement for Roof Repair 811000 12000 12000 0 0 0 0 0 0 19163 340836 223045 0 0 28432 14216 14216 7772 7772 2862 1118 1744 2961 2961 8820 8820 500 500 12145 11679 466 8609 6015 2594 64013 64013 2700 2700 19881 19881 6758 6758 Fiscal Sponsorship Program 79901 79901 0 0 Dues and State Registration Fees 295 0 295 0 245649 177442 68207 0 4877 15101 7646 8201 2286 0 0 0 2536 1067469 204565 798660 862904 813469 888742 6305 6081 506211 490710 4983 794 517499 497585 X 280746 391157 0 0 15224 0 295970 391157 813469 888742 95187 0 0 0 0 0 X 0 0 0 X 45933 20811 43763 20565 166574 297646 80425 89237 104480 110017 103626 487785 0 0 0 0 0 0 0 0 0 0 0 0 126358 110048 148243 130582 270200 785431 0 0 0 0 0 0 785431 44959 44274 30891 37761 58360 216245 44959 44274 30891 37761 58360 216245 12163 12163 171317 154322 179134 168343 340723 1013839 0.77471 0.75467 0.21329 0.24533 X Schedule A, Part III, Line 12 Amounts represent reimbursements from related co-owning nonprofits (T.W. Wood and Monteverdi) for their proportionate share of building and operational expenses at the Center for Arts and Learning. These are cost-sharing reimbursements, not contributions and not income from an unrelated trade or business. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 0 540000 540000 0 523319 204565 318754 0 0 0 0 0 4150 0 4150 0 0 0 0 862904 707 VT Income Tax 65 VT Unemployment Tax 22 794 Schedule D, Part IV, Line 2b Security deposits for artist studios. Form 990, Part III, Line 2 Fiscal sponsorship. The organization provided fiscal sponsorship to mission-aligned arts and education projects, accepting charitable contributions on their behalf, exercising discretion and control over the funds, and disbursing them for eligible expenses consistent with our exempt purpose. The program allows community artists and small cultural initiatives to carry out exhibitions, classes, and public programs under the organization's charitable 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 its exempt purpose. Form 990, Part VI, Section A, Line 4 The organization revised its bylaws to increase the number of board members allowed and expand allowable board members to include all members of the community. Form 990, Part VI, Section B, Line 11b Board members and executive director are provided a copy for review prior to submission. Form 990, Part VI, Section B, Line 12c Board members and executive director are annually provided conflict of interest policy and asked to affirm that they do not have a conflict of interest prior to filing. Form 990, Part VI, Section B, Line 15 Prior to hire, the board engaged in a market compensation review. Upon hiring, pay increases follow cost of living increases. Form 990, Part VI, Section C, Line 19 ALl relevant documents are accepted on request. Trustees of the T W Wood Art Gallery 46 Barre St Montpelier VT 05602 030190572 Art Gallery & Museum VT 501(c)(3) 9 N/A 0 Monteverdi Music School 46 Barre St Montpelier VT 05602 030343546 Music Education VT 501(c)(3) 2 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 Trustees of the T W Wood Art Gallery q 6000 Contribution to roof repair on shared asset. Monteverdi Music School q 6000 Contribution to roof repair on shared asset. Trustees of the T W Wood Art Gallery q 38907 Pro-rata reimbursement of mortgage/occupancy costs by related co-owner. Monteverdi Music School q 19453 Pro-rata reimbursement of mortgage/occupancy costs by related co-owner. Schedule R, Part I The Center for Arts and Learning, T.W. Wood and Monteverdi Music School jointly own and occupy the facility. Payments shown on Schedule R, Part IV represent reimbursement of CAL-paid facility and occupancy costs in proportion to use/ownership, and are not rental income.