Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2022
Open to Public Inspection
For calendar year 2022, or tax year beginning 01-01-2022 , and ending 12-31-2022
Name of foundation
HIGHLAND CENTER FOR THE ARTS
 
Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 113
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
GREENSBORO, VT058410113
A Employer identification number

47-2798498
B Telephone number (see instructions)

(802) 533-2000
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$16,131,216J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 628,133
2 Check right arrow.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities...      
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10  
b Gross sales price for all assets on line 6a  
7 Capital gain net income (from Part IV, line 2)... 0
8 Net short-term capital gain......... 0
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
144,438 0 144,438
12 Total. Add lines 1 through 11........ 772,571 0 144,438
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 67,001 0 13,400 53,601
14 Other employee salaries and wages...... 245,882 0 24,588 221,294
15 Pension plans, employee benefits....... 27,903 0 2,790 25,113
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
7,973 0 797 7,176
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
95,559 0 9,556 86,003
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
28,378 0 2,838 25,540
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
550,076 0 24,496
20 Occupancy.............. 111,210 0 11,121 100,089
21 Travel, conferences, and meetings....... 2,512 0 251 2,261
22 Printing and publications.......... 10,879 0 1,088 9,791
23 Other expenses (attach schedule)....... Click to see list of attachments
List of Attached Documents:
// Content
268,886 0 53,513 215,373
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 1,416,259 0 144,438 746,241
25 Contributions, gifts, grants paid....... 10,952 10,952
26 Total expenses and disbursements. Add lines 24 and 25 1,427,211 0 144,438 757,193
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -654,640
b Net investment income (if negative, enter -0-) 0
c Adjusted net income (if negative, enter -0-)... 0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2022)
Form 990-PF (2022)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 88,831 39,724 39,724
2 Savings and temporary cash investments.........      
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow   705    
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable................. 101,842 101,842 101,842
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis right arrow19,591,388
Less: accumulated depreciation (attach schedule) right arrow3,601,738 16,565,977 Click to see attachment
List of Attached Documents:
// Content
15,989,650 		15,989,650
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 16,757,355 16,131,216 16,131,216
Liabilities 17 Accounts payable and accrued expenses.......... 18,573 36,107
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
0 		Click to see attachment
List of Attached Documents:
// Content
10,967
23 Total liabilities (add lines 17 through 22)......... 18,573 47,074
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 20,429,572 20,429,572
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds -3,690,790 -4,345,430
29 Total net assets or fund balances (see instructions)..... 16,738,782 16,084,142
30 Total liabilities and net assets/fund balances (see instructions). 16,757,355 16,131,216
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
16,738,782
2
Enter amount from Part I, line 27a .....................
2
-654,640
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
16,084,142
5
Decreases not included in line 2 (itemize) right arrow
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
16,084,142
Form 990-PF (2022)
Form 990-PF (2022)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1a
b
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2  
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Form 990-PF (2022)
Form 990-PF (2022)
Page 4
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 0
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 0
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 0
6 Credits/Payments:
a 2022 estimated tax payments and 2021 overpayment credited to 2022 6a 0
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld ........... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 0
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2221 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9 0
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10  
11 Enter the amount of line 10 to be: Credited to 2023 estimated taxright arrow   Refundedright arrow 11  
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
 
No
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowVT
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2022 or the taxable year beginning in 2022? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
Yes
 
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. Click to see attachment
List of Attached Documents:
// Content
...............................
10
Yes
 
Form 990-PF (2022)
Form 990-PF (2022)
Page 5
Part VI-A
Statements Regarding Activities (continued)
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowHIGHLANDARTSVT.ORG
14
The books are in care ofright arrowLES SNOW Telephone no.right arrow (802) 533-2000

Located atright arrowPO BOX 113GREENSBOROVT ZIP+4right arrow058410113
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2022, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
 
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2022? .............
1d
 
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2022, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2022?....................
2a
 
No
If "Yes," list the years right arrow20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
right arrow20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2022 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
if the foundation had excess business holdings in 2022.) .....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2022? ..
4b
 
No
Form 990-PF (2022)
Form 990-PF (2022)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
ANDREW BROWN DIRECTOR
1.00 		0 0 0
PO BOX 113
GREENSBORO,VT05841
ELIZABETH GONZALEZ BROWN DIRECTOR
1.00 		0 0 0
PO BOX 113
GREENSBORO,VT05841
ROB HALPERT PRESIDENT
1.00 		0 0 0
PO BOX 113
GREENSBORO,VT05841
MACNEIL VICE PRESIDENT/DIRECTOR
1.00 		0 0 0
PO BOX 113
GREENSBORO,VT05841
ADELAIDE MURPHY TYROL SECRETARY/DIRECTOR
1.00 		0 0 0
PO BOX 113
GREENSBORO,VT05841
KEISHA LUCE EXECUTIVE DIRECTOR
40.00 		67,001 7,781 0
PO BOX 113
GREENSBORO,VT05841
VIRGINIA CALLAN DIRECTOR
1.00 		0 0 0
PO BOX 113
GREENSBORO,VT05841
IRENE NAGLE TREASURER/DIRECTOR
1.00 		0 0 0
PO BOX 113
GREENSBORO,VT05841
ELIZABETH COURTNEY DIRECTOR
1.00 		0 0 0
PO BOX 113
GREENSBORO,VT05841
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
STEPHEN GONYAW ARTISTIC & TECHNICAL
40.00 		56,225 7,781 0
123 CLIFF ST
NEWPORT,VT05855
Total number of other employees paid over $50,000...................right arrow 0
Form 990-PF (2022)
Form 990-PF (2022)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
NONE
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1 THE HIGHLAND CENTER FOR THE ARTS IS LOCATED IN GREENSBORO, VERMONT. THE STATE-OF-THE-ART PERFORMANCE THEATER HAS MULTIPLE THRUST STAGE CONFIGURATIONS, SEATING FOR 250 PEOPLE, AND A 100-SEAT SMALL PERFORMANCE SPACE. THE PROGRAMING INCLUDES DANCE, MUSIC, THEATRE, CIRCUS ARTS, CINEMA, WORKSHOPS, ARTIST RESIDENCES, AND LECTURES. THE GOAL IS TO ACHIEVE A BALANCED, YEAR-ROUND SCHEDULE OF LOCALLY AND NATIONALLY RECOGNIZED ARTISTS AND EVENTS SUITED TO SERVING THE COMMUNITIES IN THE NORTHEAST KINGDOM AND WITHIN THE WIDER CENTRAL VERMONT REGION. HCA'S CAMPUS IS DESIGNED TO PROVIDE EXCEPTIONAL OPPORTUNITIES TO CREATE, EXHIBIT, VIEW, EXPERIENCE, PERFORM, LEARN ABOUT AND TALK ABOUT ART THROUGH PERFORMANCES, PROGRAMS, WORKSHOP, FESTIVALS, CLASSES, AND MULTI-DISCIPLINARY EVENTS. THE FACILITY INCLUDES THE HARDWICK STREET CAFE, AN EATERY SERVING FRESH, LOCALLY SOURCED INGREDIENTS, AND AN ART GALLERY FEATURING A RICH VARIETY OF VISUAL ARTISTS. 1,271,821
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow0
Form 990-PF (2022)
Form 990-PF (2022)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
0
b
Average of monthly cash balances.......................
1b
100,393
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
100,393
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
100,393
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
1,506
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
98,887
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
4,944
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
 
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
 
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
 
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
 
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
 
6
Deduction from distributable amount (see instructions).................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
 
Part XI
Qualifying Distributions (see instructions)
1
Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
a
Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
1a
757,193
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
757,193
Form 990-PF (2022)
Form 990-PF (2022)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2021 		(c)
2021 		(d)
2022
1 Distributable amount for 2022 from Part X, line 7  
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2021 only.......  
b Total for prior years:20, 20, 20  
3 Excess distributions carryover, if any, to 2022:
a From 2017......  
b From 2018......  
c From 2019......  
d From 2020......  
e From 2021......  
f Total of lines 3a through e ........  
4Qualifying distributions for 2022 from Part
XI, line 4: right arrow$  
a Applied to 2021, but not more than line 2a  
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		 
c Treated as distributions out of corpus (Election
required—see instructions)........ 		 
d Applied to 2022 distributable amount.....  
e Remaining amount distributed out of corpus  
5 Excess distributions carryover applied to 2022.    
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5  
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		 
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		 
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		 
e Undistributed income for 2021. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2022. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2023 .......... 		 
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		 
8 Excess distributions carryover from 2017 not
applied on line 5 or line 7 (see instructions) ... 		 
9 Excess distributions carryover to 2023.
Subtract lines 7 and 8 from line 6a ...... 		 
10 Analysis of line 9:
a Excess from 2018....  
b Excess from 2019....  
c Excess from 2020....  
d Excess from 2021....  
e Excess from 2022....  
Form 990-PF (2022)
Form 990-PF (2022)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2022, enter the date of the ruling ...... right arrow
2018-01-29
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2022 (b) 2021 (c) 2020 (d) 2019
0 0 0 0 0
b 85% (0.85) of line 2a ......... 0 0 0 0 0
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		757,193 691,428 748,185 1,532,268 3,729,074
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		0 0 0 0 0
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		757,193 691,428 748,185 1,532,268 3,729,074
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ...... 16,131,215 16,757,536 17,364,536 17,898,344 68,151,631
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		 16,131,215 16,757,536 17,364,536 17,898,344 68,151,631
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		        0
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		        0
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		        0
(3) Largest amount of support
from an exempt organization		         0
(4) Gross investment income         0
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
ANDREW BROWN
ELIZABETH GONZALEZ BROWN
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow
aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
Form 990-PF (2022)
Form 990-PF (2022)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year

AGAPE MINISTRIES (HOUSE OF MERCY)

3214 CREEK RD
IRASBURG,VT05845 		NONE PC BENEFIT CONCERT PROCEEDS FOR UKRAINIAN REFUGEES 7,982

ZRZUTKA

KARKONOSKA 59
WROCLAW   53-015
PL 		NONE NC BENEFIT CONCERT FOR UKRAINIAN REFUGEES 2,970
Total .................................right arrow 3a 10,952
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2022)
Form 990-PF (2022)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
aCAFE/CATERING         48,523
bTHEATER PRODUCTIONS         87,391
cGALLERY SALES         3,437
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		    14    
4 Dividends and interest from securities ....          
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............ 		         
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aMISCELLANEOUS 		        372
bFACILITY RENTAL         4,715
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 0 144,438
13Total. Add line 12, columns (b), (d), and (e)..................
13
144,438
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
1A CAFE REVENUE DURING EXEMPT PURPOSE ACTIVITY, SUCH AS PRODUCTIONS, ETC.
1B THEATER PRODUCTIONS TO PROMOTE ART IN THE COMMUNITY
1C COMMISSION ON SALE OF ARTWORK, HELPS PROMOTE LOCAL ARTISTS
11 FACILITY RENTED TO COMMUNITY ORGANIZATIONS
Form 990-PF (2022)
Form 990-PF (2022)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

(a) Name of organization (b) Type of organization (c) Description of relationship
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
right arrow right arrow
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date Check if self-
employed right arrow		 PTIN
Firm's name SmallBullet
 Firm's EIN SmallBullet
Firm's address SmallBullet


 Phone no.
Form 990-PF (2022)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2022
Name of the organization
HIGHLAND CENTER FOR THE ARTS
 
Employer identification number

47-2798498
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (2022)
Schedule B (Form 990) (2022) Page 2
Name of organization
HIGHLAND CENTER FOR THE ARTS
  		Employer identification number
47-2798498
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
1
ANDREW AND ELIZABETH BROWN
PO BOX 113
 
GREENSBORO, VT05841

$ 600,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2022)
Schedule B (Form 990) (2022)
Page 3
Name of organization
HIGHLAND CENTER FOR THE ARTS
  		Employer identification number

47-2798498
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (2022)
Schedule B (Form 990) (2022)
Page 4
Name of organization
HIGHLAND CENTER FOR THE ARTS
  		Employer identification number

47-2798498
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (2022)
Additional Data


Software ID:  
Software Version:  

TY 2022 AccountingFeesSchedule
Name:
HIGHLAND CENTER FOR THE ARTS
EIN:
47-2798498
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING 7,973 0 797 7,176

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

TY 2022 AmortizationSchedule
Name:
HIGHLAND CENTER FOR THE ARTS
EIN:
47-2798498
Description of Amortized Expenses Date Acquired, Completed, or Expended Amount Amortized Deduction for Prior Years Amortization Method Current Year Amortization Net Investment Income Adjusted Net Income Total Amount of Amortization
START UP COSTS 2017-07-01 326,251 99,688 180.000000000000 21,750 0 21,750 121,438
ORGANIZATIONAL COSTS 2017-07-01 67,510 20,629 180.000000000000 4,501 0 4,501 25,130

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

TY 2022 DepreciationSchedule
Name:
HIGHLAND CENTER FOR THE ARTS
EIN:
47-2798498
Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
Life (# of years)		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
TENT 2017-07-01 30,287 23,763 200DB 7.000000000000 2,702 0 2,702  
LAND 2005-08-14 534,350   L   0 0 0  
CINEMA SCREEN 2017-07-01 4,164 3,266 200DB 7.000000000000 371 0 371  
SPEAKERS 2017-07-01 3,415 2,680 200DB 7.000000000000 305 0 305  
THEATER SEATS AND FURNITURE 2017-07-01 103,290 81,038 200DB 7.000000000000 9,213 0 9,213  
THEATER LIGHTS 2017-07-01 622,506 488,395 200DB 7.000000000000 55,528 0 55,528  
THEATER LIGHTS 2017-09-01 16,137 12,662 200DB 7.000000000000 1,439 0 1,439  
THEATER LIGHTS 2017-11-01 7,615 5,975 200DB 7.000000000000 679 0 679  
PRODUCTION THEATER EQUIP 2017-07-01 146,198 114,702 200DB 7.000000000000 13,041 0 13,041  
MACNEIL BLDG INC 2017-07-01 3,763 2,952 200DB 7.000000000000 336 0 336  
BERTOLINI INC 2017-07-01 3,381 2,652 200DB 7.000000000000 302 0 302  
ORBITAL SCRUBBER 2017-07-01 6,898 5,412 200DB 7.000000000000 615 0 615  
LEO SMALL ENGINES 2017-07-01 3,497 2,745 200DB 7.000000000000 312 0 312  
LEJEUNESSE INTERIORS 2017-07-01 3,090 2,425 200DB 7.000000000000 276 0 276  
HIGH BEAMS LTD 2017-07-01 15,979 12,537 200DB 7.000000000000 1,425 0 1,425  
COLD HOLLOW ELECTR 2017-07-01 1,342 1,054 200DB 7.000000000000 120 0 120  
POMPANOOSUC MILLS 2017-07-05 8,756 6,870 200DB 7.000000000000 781 0 781  
POMPANOOSUC MILLS 2017-11-03 13,422 10,532 200DB 7.000000000000 1,197 0 1,197  
DAVID BOYNTON CABINETS 2017-07-01 9,832 7,714 200DB 7.000000000000 877 0 877  
WEST ELM 2017-11-06 3,910 3,068 200DB 7.000000000000 349 0 349  
CONNECTING SOLUTIONS 2017-07-01 19,810 18,849 200DB 5.000000000000 961 0 961  
CANNON SOLUTIONS 2017-07-01 4,967 4,726 200DB 5.000000000000 241 0 241  
MILLER'S THUMB GALLRY 2017-07-01 2,625 2,059 200DB 7.000000000000 234 0 234  
LUCIEN DAY ART PIECE 2017-09-22 5,300 4,158 200DB 7.000000000000 473 0 473  
BUILDING 2017-07-01 17,108,243 1,974,028 SL 39.000000000000 438,673 0 438,673  
WOOD & WOOD SIGNS 2017-07-17 6,128 707 SL 39.000000000000 157 0 157  
LAPOINT LANDSCAPING 2017-07-18 11,000 4,185 150DB 15.000000000000 685 0 685  
BUILDING 2017-07-31 359,657 41,499 SL 39.000000000000 9,222 0 9,222  
LAPOINT LANDSCAPING 2017-08-25 12,687 4,827 150DB 15.000000000000 790 0 790  
WOOD & WOOD SIGNS 2017-08-29 602 67 SL 39.000000000000 15 0 15  
BUILDING 2017-08-29 2,600 296 SL 39.000000000000 67 0 67  
PRODUCTION ADVANTAGE 2017-09-30 34,401 3,822 SL 39.000000000000 882 0 882  
BUILDING 2017-12-31 8,929 936 SL 39.000000000000 229 0 229  
THEATER LIGHTS 2018-09-03 12,184 8,378 200DB 7.000000000000 1,088 0 1,088  
DISPLAY CASE 2018-11-13 11,000 7,564 200DB 7.000000000000 982 0 982  
THEATER EQUIPMENT 2019-05-30 10,000 5,627 200DB 7.000000000000 1,249 0 1,429  
DISPLAY CASE (BALANCE) 2019-03-21 2,387 1,343 200DB 7.000000000000 298 0 341  
KITTREDGE EQUIP 2017-07-01 22,404 17,578 200DB 7.000000000000 1,998 0 3,201  
ESPRESSO MACHINE 2018-03-26 7,632 5,248 200DB 7.000000000000 682 0 1,090  
KITCHEN EQUIPMENT 2018-03-28 7,312 5,028 200DB 7.000000000000 653 0 1,045  
LIGHTS - CAFE 2018-09-11 3,127 2,151 200DB 7.000000000000 279 0 447  
INDOOR/OUTDOOR FURNITURE 2019-05-13 2,800 1,576 200DB 7.000000000000 350 0 400  

TY 2022 LandEtcSchedule2
Name:
HIGHLAND CENTER FOR THE ARTS
EIN:
47-2798498
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
START UP COSTS 326,251 121,438 204,813 204,813
TENT 30,287 26,465 3,822 3,822
LAND 534,350 0 534,350 534,350
ORGANIZATIONAL COSTS 67,510 25,130 42,380 42,380
CINEMA SCREEN 4,164 3,637 527 527
SPEAKERS 3,415 2,985 430 430
THEATER SEATS AND FURNITURE 103,290 90,251 13,039 13,039
THEATER LIGHTS 622,506 543,923 78,583 78,583
THEATER LIGHTS 16,137 14,101 2,036 2,036
THEATER LIGHTS 7,615 6,654 961 961
PRODUCTION THEATER EQUIP 146,198 127,743 18,455 18,455
MACNEIL BLDG INC 3,763 3,288 475 475
BERTOLINI INC 3,381 2,954 427 427
ORBITAL SCRUBBER 6,898 6,027 871 871
LEO SMALL ENGINES 3,497 3,057 440 440
LEJEUNESSE INTERIORS 3,090 2,701 389 389
HIGH BEAMS LTD 15,979 13,962 2,017 2,017
COLD HOLLOW ELECTR 1,342 1,174 168 168
POMPANOOSUC MILLS 8,756 7,651 1,105 1,105
POMPANOOSUC MILLS 13,422 11,729 1,693 1,693
DAVID BOYNTON CABINETS 9,832 8,591 1,241 1,241
WEST ELM 3,910 3,417 493 493
CONNECTING SOLUTIONS 19,810 19,810 0 0
CANNON SOLUTIONS 4,967 4,967 0 0
MILLER'S THUMB GALLRY 2,625 2,293 332 332
LUCIEN DAY ART PIECE 5,300 4,631 669 669
BUILDING 17,108,243 2,412,701 14,695,542 14,695,542
WOOD & WOOD SIGNS 6,128 864 5,264 5,264
LAPOINT LANDSCAPING 11,000 4,870 6,130 6,130
BUILDING 359,657 50,721 308,936 308,936
LAPOINT LANDSCAPING 12,687 5,617 7,070 7,070
WOOD & WOOD SIGNS 602 82 520 520
BUILDING 2,600 363 2,237 2,237
PRODUCTION ADVANTAGE 34,401 4,704 29,697 29,697
BUILDING 8,929 1,165 7,764 7,764
THEATER LIGHTS 12,184 9,466 2,718 2,718
DISPLAY CASE 11,000 8,546 2,454 2,454
THEATER EQUIPMENT 10,000 6,876 3,124 3,124
DISPLAY CASE (BALANCE) 2,387 1,641 746 746
KITTREDGE EQUIP 22,404 19,576 2,828 2,828
ESPRESSO MACHINE 7,632 5,930 1,702 1,702
KITCHEN EQUIPMENT 7,312 5,681 1,631 1,631
LIGHTS - CAFE 3,127 2,430 697 697
INDOOR/OUTDOOR FURNITURE 2,800 1,926 874 874


TY 2022 OtherExpensesSchedule
Name:
HIGHLAND CENTER FOR THE ARTS
EIN:
47-2798498
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
INSURANCE 26,008 0 2,601 23,407
LICENSE & PERMITS 2,211 0 221 1,990
EVENT EXPENSES 72,813 0 7,281 65,532
PROFESSIONAL DEVELOPMENT 161 0 16 145
INTERNET 6,006 0 601 5,405
WEBSITE/BRANDING 1,120 0 112 1,008
ADVERTISING 20,523 0 5,052 15,471
POSTAGE SHIPPING 4,572 0 457 4,115
SUBSCRIPTIONS 16,911 0 1,691 15,220
MATERIALS AND SUPPLIES 51,628 0 5,163 46,465
SMALL EQUIPMENT AND FIXTURES 2,733 0 273 2,460
EQUIPMENT RENTAL 3,163 0 316 2,847
EQUIPMENT MAINTENANCE 2,782 0 278 2,504
BANK FEES 194 0 19 175
CC FEES 4,501 0 450 4,051
CAFE EXPENSES 23,303 0 2,330 20,973
MISCELLANEOUS 1,440 0 144 1,296
WORKERS COMP 2,566 0 257 2,309
AMORTIZATION 26,251 0 26,251 0


TY 2022 OtherIncomeSchedule2
Name:
HIGHLAND CENTER FOR THE ARTS
EIN:
47-2798498
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
CAFE/CATERING 48,523   48,523
THEATER PRODUCTIONS 87,391   87,391
GALLERY SALES 3,437   3,437
MISCELLANEOUS 372   372
FACILITY RENTAL 4,715   4,715


TY 2022 OtherLiabilitiesSchedule
Name:
HIGHLAND CENTER FOR THE ARTS
EIN:
47-2798498
Description Beginning of Year - Book Value End of Year - Book Value
PAYROLL LIABILITIES 0 6,683
TAXES PAYABLE 0 2,861
OTHER CURRENT LIABILITIES 0 1,423


TY 2022 OtherProfessionalFeesSchedule
Name:
HIGHLAND CENTER FOR THE ARTS
EIN:
47-2798498
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
CONSULTING/OTHER 95,559 0 9,556 86,003


TY 2022 SubstantialContributorsSch
Name:
HIGHLAND CENTER FOR THE ARTS
EIN:
47-2798498
Name Address
ANDREW BROWN PO BOX 113
GREENSBORO,VT05841


TY 2022 TaxesSchedule
Name:
HIGHLAND CENTER FOR THE ARTS
EIN:
47-2798498
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
VT CORP TAX 300 0 30 270
PAYROLL TAX 28,078 0 2,808 25,270