﻿<?xml version="1.0" encoding="utf-8"?>
<Return xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2015v3.0" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2017-01-12T08:17:50-06:00</ReturnTs>
    <TaxPeriodEndDt>2016-08-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>030238049</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>VAN BLARCOM AND HARRISON LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 1330</AddressLine1Txt>
        <CityNm>STOWE</CityNm>
        <StateAbbreviationCd>VT</StateAbbreviationCd>
        <ZIPCd>05672</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2015-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>030261081</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>STOWE PERFORMING ARTS INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>STOW</BusinessNameControlTxt>
      <PhoneNum>8022537792</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 3283</AddressLine1Txt>
        <CityNm>STOWE</CityNm>
        <StateAbbreviationCd>VT</StateAbbreviationCd>
        <ZIPCd>05672</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOHN C VAN BLARCOM</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8022534710</PhoneNum>
      <SignatureDt>2017-01-10</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>JULIAN C HARRISON III</PreparerPersonNm>
      <PTIN>P01258820</PTIN>
      <PhoneNum>8022534822</PhoneNum>
      <PreparationDt>2017-01-10</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2015</TaxYr>
    <BuildTS>2021-01-29 14:40:06Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.STOWEPERFORMINGARTS.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>183903</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>129284</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>50216</ProgramServiceRevenueAmt>
      <OtherRevenueTotalAmt>4403</OtherRevenueTotalAmt>
      <TotalRevenueAmt>183903</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>5650</GrantsAndSimilarAmountsPaidAmt>
      <SalariesOtherCompEmplBnftAmt>38905</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>71580</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>8521</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>8514</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>47801</OtherExpensesTotalAmt>
      <TotalExpensesAmt>180971</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>2932</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>33755</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>36687</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>37643</BOYAmt>
        <EOYAmt>38592</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>2188</BOYAmt>
        <EOYAmt>4976</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>39831</BOYAmt>
        <EOYAmt>43568</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>6076</BOYAmt>
        <EOYAmt>6881</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>33755</BOYAmt>
        <EOYAmt>36687</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ORGANIZATION SPONSORS CONCERTS IN THE STOWE AREA, MANY OF WHICH ARE FREE. THREE CONCERTS CHARGED ADMISSION. WHILE NOT COVERING THE COSTS OF THESE CONCERTS THE ADMISSION CHARGED DOES HELP DEFRAY THE COSTS OF PRODUCTION. INTEREST IS EARNED ON TEMPORARY INVESTMENTS. RAFFLE TICKETS ARE SOLD AT SUMMER CONCERTS TO RAISE FUNDS TO SUPPORT THE MUSIC SCHOLARSHIP PROGRAM. ADVERTISING SPACE IS SOLD IN THE PRINTED PROGRAM. COMMISSIONS ARE RECEIVED ON SALE OF ARTISTS CDS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SPONSORED AND PRODUCED SEVEN CONCERTS FOR WHICH ADMISSION IS CHARGED AND NINE OTHER FREE CONCERTS DURING THE YEAR.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>174944</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SPONSOR MESSIAH SING ALONG AT STOWE COMMUNITY CHURCH</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>650</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>EDUCATIONAL GRANTS TO FUND MUSIC PROGRAM IN LOCAL SCHOOLS PLUS SMALL SCHOLARSHIPS TO AREA SCHOOL SENIORS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>5000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>174944</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SEE ATTACHED</PersonNm>
        <TitleTxt>ATTCHED</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>LYNN PAPARELLA</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>LOWER SANBORN ROAD</AddressLine1Txt>
          <CityNm>STOWE</CityNm>
          <StateAbbreviationCd>VT</StateAbbreviationCd>
          <ZIPCd>05672</ZIPCd>
        </USAddress>
        <PhoneNum>8022537792</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>79286</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>84328</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>121378</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>118967</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>129284</CurrentTaxYearAmt>
        <TotalAmt>533243</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>56463</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>23193</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>53480</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>74676</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>207812</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>135749</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>107521</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>174858</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>193643</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>129284</CurrentTaxYearAmt>
        <TotalAmt>741055</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>741055</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>19</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>15</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>18</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>24</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>19</CurrentTaxYearAmt>
        <TotalAmt>95</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>19</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>15</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>18</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>24</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>19</CurrentTaxYearAmt>
        <TotalAmt>95</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>135768</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>107536</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>174876</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>193667</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>129303</CurrentTaxYearAmt>
        <TotalAmt>741150</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99990</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99980</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00010</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00020</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc1041200001">
      <MailSolicitationsInd>X</MailSolicitationsInd>
      <AgrmtProfFundraisingActyInd>0</AgrmtProfFundraisingActyInd>
      <FundraisingEventInformationGrp>
        <Event1Nm>NONE</Event1Nm>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: BANK INTEREST. AMOUNT: 19. DESCRIPTION: ADVERTISING SALES. AMOUNT: 3,030. DESCRIPTION: CD COMMISSIONS. AMOUNT: 388. DESCRIPTION: EDUCATION RAFFLE SALES. AMOUNT: 966. TOTAL TO FORM 990-EZ, LINE 8: 4,403.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: CONCERT. GRANTEE NAME: ANNUAL MESSIAH COMMUNITY SING. GRANTEE ADDRESS: STOWE COMMUNITY CHURCH, MAIN ST. STOWE, VT 05672. GRANTEE RELATIONSHIP: NONE. AMOUNT GIVEN: 650.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: SCHOLARSHIPS &amp; SCHOOL PROGRAMS. GRANTEE NAME: STOWE, VT SCHOOL SYSTEM. GRANTEE ADDRESS: VARIOUS STOWE, VT 05672. GRANTEE RELATIONSHIP: NONE. AMOUNT GIVEN: 5,000. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 5,650.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 14</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: DEPRECIATION. AMOUNT: 194. DESCRIPTION: OTHER EXPENSES. AMOUNT: 8,327. TOTAL TO FORM 990-EZ, LINE 14: 8,521.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ADVERTISING. AMOUNT: 22,062. DESCRIPTION: PRODUCTION COSTS. AMOUNT: 4,834. DESCRIPTION: MISC. OFFICE AND ADMINISTRATION. AMOUNT: 20,905. TOTAL TO FORM 990-EZ, LINE 16: 47,801.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: PLEDGE RECEIVABLES. BEG. OF YEAR AMOUNT: 1,000. END OF YEAR AMOUNT: 3,100. DESCRIPTION: PREPAID EXPENSE. BEG. OF YEAR AMOUNT: 1,188. END OF YEAR AMOUNT: 835. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 1,041.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: PAYABLES. BEG. OF YEAR AMOUNT: 6,076. END OF YEAR AMOUNT: 6,881.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>