﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-14T14:38:58-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>383133790</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ANDREWS HOOPER PAVLIK PLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>201 W BLUFF ST</AddressLine1Txt>
        <CityNm>MARQUETTE</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49855</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>474031410</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SUPERIOR ARTS YOUTH THEATER</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SUPE</BusinessNameControlTxt>
      <PhoneNum>8887850512</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 741</AddressLine1Txt>
        <CityNm>MARQUETTE</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49855</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DAVID SHAHBAZI</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8887850512</PhoneNum>
      <SignatureDt>2024-11-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KARA A KATONA</PreparerPersonNm>
      <PTIN>P00726523</PTIN>
      <PhoneNum>9062283600</PhoneNum>
      <PreparationDt>2024-11-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc3" referenceDocumentId="RetDoc4 RetDoc5">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>SAYTHEATER.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc6">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>143552</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>53556</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>76365</ProgramServiceRevenueAmt>
      <GrossSalesOfInventoryAmt>13418</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>13599</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>-181</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>213</OtherRevenueTotalAmt>
      <TotalRevenueAmt>129953</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>72553</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>33877</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>20212</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>58134</OtherExpensesTotalAmt>
      <TotalExpensesAmt>184776</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-54823</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>282699</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>227876</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>155450</BOYAmt>
        <EOYAmt>118803</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>127837</BOYAmt>
        <EOYAmt>112000</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>283287</BOYAmt>
        <EOYAmt>230803</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>588</BOYAmt>
        <EOYAmt>2927</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>282699</BOYAmt>
        <EOYAmt>227876</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO EMPOWER YOUNG PEOPLE THROUGH PERFORMANCE ARTS, EDUCATION, AND THE CREATION OF OUTSTANDING THEATRICAL AND MUSICAL ART</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE SUPERIOR ARTS YOUTH THEATER (SAY THEATER) IS OPEN TO YOUTH FROM AGES 3 TO 18 YEARS OLD AND PRODUCES A SERIES OF PERFORMANCES AND WORKSHOPS RANGING FROM FULL PRODUCTIONS AT FOREST ROBERTS THEATRE AND LAKE SUPERIOR THEATER TO COMMUNITY EVENTS AND SPECIAL PERFORMANCES. THROUGHOUT THE YEAR OVER 300 YOUTH PARTICIPATED IN THE PRODUCTIONS AND EVENTS, WHICH INCLUDED: CHARLIE AND THE CHOCOLATE FACTORY, HONK JR, AND ANNIE JR, AND 2023 SUMMER CAMPS IN MARQUETTE, MICHIGAN, AND NEGAUNEE MICHIGAN.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>121038</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>121038</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JALINA MCCLAIN</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>60.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>46500</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID SHAHBAZI</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEN BISHOP</PersonNm>
        <TitleTxt>PART YEAR SE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUE ACOCKS</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHEETAL ACHARYA GHIARDI</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVE SARASIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TIM JOHNSON</PersonNm>
        <TitleTxt>PART YEAR SE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUZANNE SHAHBAZI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NATE WOOD</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MI</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>BECKY HELDT</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 741</AddressLine1Txt>
          <CityNm>MARQUETTE</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49855</ZIPCd>
        </USAddress>
        <PhoneNum>8887850512</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc6">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>51590</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>56927</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>104150</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>76303</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>53556</CurrentTaxYearAmt>
        <TotalAmt>342526</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>51590</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>56927</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>104150</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>76303</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>53556</CurrentTaxYearAmt>
        <TotalAmt>342526</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>48225</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>294301</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus2YearsAmt>244</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>244</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>342770</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>383145</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.85860</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.88040</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS REVENUE 213 TOTAL 213</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES RIGHTS AND ROYALITIES 20,947 TICKET AND CARD PROCESSIN 5,211 INSURANCE 3,213 OFFICE SUPPLIES 1,180 MISC EXP 1,506 PRODUCTION COSTS 13,152 NON-INVESTMENT DEPRECIATION 12,925 TOTAL 58,134</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER DEPRECIABLE ASSETS 229,000 229,000 LESS ACCUMULATED DEPRECIATION 104,075 117,000 EMPLOYEE RETENTION CREDIT RECEIVABLE 2,912 0 TOTAL 127,837 112,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>SALES AND PAYROLL TAXES PAYABLE 588 2,927</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO EMPOWER YOUNG PEOPLE THROUGH PERFORMANCE ARTS, EDUCATION, AND THE CREATION OF OUTSTANDING THEATRICAL AND MUSICAL ART</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SUPERIOR ARTS YOUTH THEATER (SAY THEATER) IS OPEN TO YOUTH FROM AGES 3 TO 18 YEARS OLD AND PRODUCES A SERIES OF PERFORMANCES AND WORKSHOPS RANGING FROM FULL PRODUCTIONS AT FOREST ROBERTS THEATRE AND LAKE SUPERIOR THEATER TO COMMUNITY EVENTS AND SPECIAL PERFORMANCES. THROUGHOUT THE YEAR OVER 300 YOUTH PARTICIPATED IN THE PRODUCTIONS AND EVENTS, WHICH INCLUDED: CHARLIE AND THE CHOCOLATE FACTORY, HONK JR, AND ANNIE JR, AND 2023 SUMMER CAMPS IN MARQUETTE, MICHIGAN, AND NEGAUNEE MICHIGAN.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc5">
      <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>