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
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
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$15,710,243J 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) 871,835
2 Check right arrow.............
3 Interest on savings and temporary cash investments 5,043 5,043 5,043
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
234,212 0 234,212
12 Total. Add lines 1 through 11........ 1,111,090 5,043 239,255
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 72,500 0 14,500 58,000
14 Other employee salaries and wages...... 272,613 0 40,892 231,721
15 Pension plans, employee benefits....... 22,423 0 3,898 18,525
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
4,493 0 674 3,819
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
31,038 0 4,656 26,382
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
34,274 0 5,141 29,133
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
548,356 0 82,253
20 Occupancy.............. 103,686 0 15,553 88,133
21 Travel, conferences, and meetings....... 3,257 0 489 2,768
22 Printing and publications.......... 20,589 0 3,088 17,501
23 Other expenses (attach schedule)....... Click to see list of attachments
List of Attached Documents:
// Content
379,366 0 56,906 300,148
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 1,492,595 0 228,050 776,130
25 Contributions, gifts, grants paid....... 17,566 17,566
26 Total expenses and disbursements. Add lines 24 and 25 1,510,161 0 228,050 793,696
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -399,071
b Net investment income (if negative, enter -0-) 5,043
c Adjusted net income (if negative, enter -0-)... 11,205
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
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............. 39,724 240,417 240,417
2 Savings and temporary cash investments.........      
3 Accounts receivable right arrow240
Less: allowance for doubtful accounts right arrow     240 240
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable................. 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..........   4,543 4,543
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 arrow4,176,345 15,989,650 Click to see attachment
List of Attached Documents:
// Content
15,415,043 		15,415,043
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
0 		Click to see attachment
List of Attached Documents:
// Content
50,000 		Click to see attachment
List of Attached Documents:
// Content
50,000
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 16,131,216 15,710,243 15,710,243
Liabilities 17 Accounts payable and accrued expenses.......... 36,107 16,168
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
10,967 		Click to see attachment
List of Attached Documents:
// Content
9,004
23 Total liabilities (add lines 17 through 22)......... 47,074 25,172
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 -4,345,430 -4,744,501
29 Total net assets or fund balances (see instructions)..... 16,084,142 15,685,071
30 Total liabilities and net assets/fund balances (see instructions). 16,131,216 15,710,243
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
16,084,142
2
Enter amount from Part I, line 27a .....................
2
-399,071
3
Other increases not included in line 2 (itemize) right arrow
3
0
4
Add lines 1, 2, and 3 ..........................
4
15,685,071
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
15,685,071
Form 990-PF (2023)
Form 990-PF (2023)
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  
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 70
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 70
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 70
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 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 2220 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 70
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 2024 estimated taxright arrow   Refundedright arrow 11  
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
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
Yes
 
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
Yes
 
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 2023 or the taxable year beginning in 2023? 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
 
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 2023, 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
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
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 2023? .............
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 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
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 2023 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 2023.) .....................
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 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
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
MACNEIL VICE PRESIDENT/DIRECTOR
1.00 		0 0 0
PO BOX 113
GREENSBORO,VT05841
ADELAIDE MURPHY TYROL SECRETARY
1.00 		0 0 0
PO BOX 113
GREENSBORO,VT05841
KEISHA LUCE EXECUTIVE DIRECTOR
40.00 		72,500 10,697 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
DAVID KELLEY PRESIDENT
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
NONE
Total number of other employees paid over $50,000...................right arrow 0
Form 990-PF (2023)
Form 990-PF (2023)
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. 1,264,545
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 (2023)
Form 990-PF (2023)
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
183,053
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
183,053
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
183,053
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
2,746
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
180,307
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
9,015
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
793,696
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
793,696
Form 990-PF (2023)
Form 990-PF (2023)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2022 		(c)
2022 		(d)
2023
1 Distributable amount for 2023 from Part X, line 7  
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2022:
a From 2018......  
b From 2019......  
c From 2020......  
d From 2021......  
e From 2022......  
f Total of lines 3a through e ........  
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$  
a Applied to 2022, 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 2023 distributable amount.....  
e Remaining amount distributed out of corpus  
5 Excess distributions carryover applied to 2023.    
(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 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		 
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 2018 not
applied on line 5 or line 7 (see instructions) ... 		 
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		 
10 Analysis of line 9:
a Excess from 2019....  
b Excess from 2020....  
c Excess from 2021....  
d Excess from 2022....  
e Excess from 2023....  
Form 990-PF (2023)
Form 990-PF (2023)
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 2023, 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) 2023 (b) 2022 (c) 2021 (d) 2020
9,015 0 0 0 9,015
b 85% (0.85) of line 2a ......... 7,663 0 0 0 7,663
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		793,696 757,193 691,428 748,185 2,990,502
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 .... 		793,696 757,193 691,428 748,185 2,990,502
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ...... 15,660,243 16,131,216 16,757,536 17,364,536 65,913,531
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		 15,660,243 16,131,216 16,757,536 17,364,536 65,913,531
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 (2023)
Form 990-PF (2023)
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

LAMOILLE AREA CANCER NETWORK

198 FARR AVE
MORRISTOWN,VT05661 		NONE PC SUPPORT 3,182

VERMONT FOOD BANK

33 PARKER RD
BARRE,VT05641 		NONE PC SUPPORT 1,720

COMMUNITY RELIEF FUND

PO BOX 59
GREENSBORO,VT05841 		NONE PC FLOOD RELIEF 500

VERMONT COMMUNITY FOUNDATION

3 COURT ST
MIDDLEBURY,VT05753 		NONE PC SUPPORT 12,164
Total .................................right arrow 3a 17,566
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2023)
Form 990-PF (2023)
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 722514 31,413     42,854
bTHEATER PRODUCTIONS         146,269
cGALLERY SALES         4,052
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		    14 5,043  
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 		        2,554
bFACILITY RENTAL         7,070
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 31,413 5,043 202,799
13Total. Add line 12, columns (b), (d), and (e)..................
13
239,255
(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 (2023)
Form 990-PF (2023)
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 (2023)
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
2023
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) (2023)
Schedule B (Form 990) (2023) 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

$ 500,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
2
SIMONS FOUNDATION
 
160 FIFTH AVE
 
NEW YORK, NY10010

$ 150,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
3
VERMONT ARTS COUNCIL
 
136 STATE ST
 
MONTPELIER, VT05602

$ 141,500


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
4
TOWN OF GREENSBORO
 
PO BOX 119
 
GREENSBORO, VT05841

$ 7,000


(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.)
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
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) (2023)
Schedule B (Form 990) (2023)
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) (2023)
Additional Data


Software ID:  
Software Version:  

TY 2023 AccountingFeesSchedule
Name:
HIGHLAND CENTER FOR THE ARTS
EIN:
47-2798498
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING 4,493 0 674 3,819

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

TY 2023 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 2017-07-01 326,251 121,438 180.000000000000 21,750 0 21,750 143,188
ORGANIZATIONAL COSTS 2017-07-01 67,510 25,130 180.000000000000 4,501 0 4,501 29,631

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TY 2023 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 26,465 200DB 7.000000000000 2,705 0 2,705  
LAND 2005-08-14 534,350   L   0 0 0  
CINEMA SCREEN 2017-07-01 4,164 3,637 200DB 7.000000000000 372 0 372  
SPEAKERS 2017-07-01 3,415 2,985 200DB 7.000000000000 305 0 305  
THEATER SEATS AND FURNITURE 2017-07-01 103,290 90,251 200DB 7.000000000000 9,224 0 9,224  
THEATER LIGHTS 2017-07-01 622,506 543,923 200DB 7.000000000000 55,590 0 55,590  
THEATER LIGHTS 2017-09-01 16,137 14,101 200DB 7.000000000000 1,441 0 1,441  
THEATER LIGHTS 2017-11-01 7,615 6,654 200DB 7.000000000000 680 0 680  
PRODUCTION THEATER EQUIP 2017-07-01 146,198 127,743 200DB 7.000000000000 13,055 0 13,055  
MACNEIL BLDG INC 2017-07-01 3,763 3,288 200DB 7.000000000000 336 0 336  
BERTOLINI INC 2017-07-01 3,381 2,954 200DB 7.000000000000 302 0 302  
ORBITAL SCRUBBER 2017-07-01 6,898 6,027 200DB 7.000000000000 616 0 616  
LEO SMALL ENGINES 2017-07-01 3,497 3,057 200DB 7.000000000000 312 0 312  
LEJEUNESSE INTERIORS 2017-07-01 3,090 2,701 200DB 7.000000000000 276 0 276  
HIGH BEAMS LTD 2017-07-01 15,979 13,962 200DB 7.000000000000 1,427 0 1,427  
COLD HOLLOW ELECTR 2017-07-01 1,342 1,174 200DB 7.000000000000 120 0 120  
POMPANOOSUC MILLS 2017-07-05 8,756 7,651 200DB 7.000000000000 782 0 782  
POMPANOOSUC MILLS 2017-11-03 13,422 11,729 200DB 7.000000000000 1,199 0 1,199  
DAVID BOYNTON CABINETS 2017-07-01 9,832 8,591 200DB 7.000000000000 878 0 878  
WEST ELM 2017-11-06 3,910 3,417 200DB 7.000000000000 349 0 349  
CONNECTING SOLUTIONS 2017-07-01 19,810 19,810 200DB 5.000000000000 0 0 0  
CANNON SOLUTIONS 2017-07-01 4,967 4,967 200DB 5.000000000000 0 0 0  
MILLER'S THUMB GALLRY 2017-07-01 2,625 2,293 200DB 7.000000000000 234 0 234  
LUCIEN DAY ART PIECE 2017-09-22 5,300 4,631 200DB 7.000000000000 473 0 473  
BUILDING 2017-07-01 17,108,243 2,412,701 SL 39.000000000000 438,673 0 438,673  
WOOD & WOOD SIGNS 2017-07-17 6,128 864 SL 39.000000000000 157 0 157  
LAPOINT LANDSCAPING 2017-07-18 11,000 4,870 150DB 15.000000000000 649 0 649  
BUILDING 2017-07-31 359,657 50,721 SL 39.000000000000 9,222 0 9,222  
LAPOINT LANDSCAPING 2017-08-25 12,687 5,617 150DB 15.000000000000 749 0 749  
WOOD & WOOD SIGNS 2017-08-29 602 82 SL 39.000000000000 15 0 15  
BUILDING 2017-08-29 2,600 363 SL 39.000000000000 67 0 67  
PRODUCTION ADVANTAGE 2017-09-30 34,401 4,704 SL 39.000000000000 882 0 882  
BUILDING 2017-12-31 8,929 1,165 SL 39.000000000000 229 0 229  
THEATER LIGHTS 2018-09-03 12,184 9,466 200DB 7.000000000000 1,087 0 1,087  
DISPLAY CASE 2018-11-13 11,000 8,546 200DB 7.000000000000 981 0 981  
THEATER EQUIPMENT 2019-05-30 10,000 6,876 200DB 7.000000000000 893 0 1,429  
DISPLAY CASE (BALANCE) 2019-03-21 2,387 1,641 200DB 7.000000000000 213 0 341  

TY 2023 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 326,251 143,188 183,063  
TENT 30,287 29,170 1,117  
LAND 534,350 0 534,350  
ORGANIZATIONAL COSTS 67,510 29,631 37,879  
CINEMA SCREEN 4,164 4,009 155  
SPEAKERS 3,415 3,290 125  
THEATER SEATS AND FURNITURE 103,290 99,475 3,815  
THEATER LIGHTS 622,506 599,513 22,993  
THEATER LIGHTS 16,137 15,542 595  
THEATER LIGHTS 7,615 7,334 281  
PRODUCTION THEATER EQUIP 146,198 140,798 5,400  
MACNEIL BLDG INC 3,763 3,624 139  
BERTOLINI INC 3,381 3,256 125  
ORBITAL SCRUBBER 6,898 6,643 255  
LEO SMALL ENGINES 3,497 3,369 128  
LEJEUNESSE INTERIORS 3,090 2,977 113  
HIGH BEAMS LTD 15,979 15,389 590  
COLD HOLLOW ELECTR 1,342 1,294 48  
POMPANOOSUC MILLS 8,756 8,433 323  
POMPANOOSUC MILLS 13,422 12,928 494  
DAVID BOYNTON CABINETS 9,832 9,469 363  
WEST ELM 3,910 3,766 144  
CONNECTING SOLUTIONS 19,810 19,810 0  
CANNON SOLUTIONS 4,967 4,967 0  
MILLER'S THUMB GALLRY 2,625 2,527 98  
LUCIEN DAY ART PIECE 5,300 5,104 196  
BUILDING 17,108,243 2,851,374 14,256,869  
WOOD & WOOD SIGNS 6,128 1,021 5,107  
LAPOINT LANDSCAPING 11,000 5,519 5,481  
BUILDING 359,657 59,943 299,714  
LAPOINT LANDSCAPING 12,687 6,366 6,321  
WOOD & WOOD SIGNS 602 97 505  
BUILDING 2,600 430 2,170  
PRODUCTION ADVANTAGE 34,401 5,586 28,815  
BUILDING 8,929 1,394 7,535  
THEATER LIGHTS 12,184 10,553 1,631  
DISPLAY CASE 11,000 9,527 1,473  
THEATER EQUIPMENT 10,000 7,769 2,231  
DISPLAY CASE (BALANCE) 2,387 1,854 533  


TY 2023 OtherAssetsSchedule
Name:
HIGHLAND CENTER FOR THE ARTS
EIN:
47-2798498
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
VERMONT COMMUNITY FOUNDATION - BRR   50,000 50,000


TY 2023 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 30,017 0 4,503 25,514
LICENSE & PERMITS 1,764 0 265 1,499
EVENT EXPENSES 129,337 0 19,401 109,937
PROFESSIONAL DEVELOPMENT 209 0 31 178
INTERNET 8,512 0 1,277 7,236
WEBSITE/BRANDING 1,166 0 175 991
ADVERTISING 16,900 0 2,535 14,365
POSTAGE SHIPPING 10,958 0 1,644 9,314
SUBSCRIPTIONS 15,317 0 2,298 13,019
MATERIALS AND SUPPLIES 33,676 0 5,051 28,624
EQUIPMENT RENTAL 3,303 0 495 2,808
EQUIPMENT MAINTENANCE 2,562 0 384 2,178
BANK FEES 136 0 20 116
CC FEES 6,985 0 1,048 5,937
CAFE EXPENSES 57,428 0 8,614 48,814
MISCELLANEOUS 448 0 67 381
WORKERS COMP 2,671 0 401 2,270
TEMPORARY HELP 31,726 0 4,759 26,967
AMORTIZATION 26,251 0 3,938 0


TY 2023 OtherIncomeSchedule2
Name:
HIGHLAND CENTER FOR THE ARTS
EIN:
47-2798498
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
CAFE/CATERING 74,267   74,267
THEATER PRODUCTIONS 146,269   146,269
GALLERY SALES 4,052   4,052
MISCELLANEOUS 2,554   2,554
FACILITY RENTAL 7,070   7,070


TY 2023 OtherLiabilitiesSchedule
Name:
HIGHLAND CENTER FOR THE ARTS
EIN:
47-2798498
Description Beginning of Year - Book Value End of Year - Book Value
PAYROLL LIABILITIES 6,683 5,367
TAXES PAYABLE 2,861 2,480
OTHER CURRENT LIABILITIES 1,423 1,157


TY 2023 OtherProfessionalFeesSchedule
Name:
HIGHLAND CENTER FOR THE ARTS
EIN:
47-2798498
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
CONSULTING/OTHER 31,038 0 4,656 26,382


TY 2023 SubstantialContributorsSch
Name:
HIGHLAND CENTER FOR THE ARTS
EIN:
47-2798498
Name Address
ANDREW BROWN PO BOX 113
GREENSBORO,VT05841
TOWN OF GREENSBORO PO BOX 119
GREENSBORO,VT05841
VERMONT ARTS COUNCIL 136 STATE ST
MONTPELIER,VT05602
SIMONS FOUNDATION 160 FIFTH AVE
NEW YORK,NY10010


TY 2023 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 100 0 15 85
PAYROLL TAX 34,174 0 5,126 29,048