<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-23T16:23:20-04:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>264023419</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WHITE &amp; ASSOCIATES CPAS PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>14132 SCHROEDER RD</AddressLine1Txt>
        <CityNm>HOUSTON</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>770703229</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>814763316</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SANDAL GAP STUDIO</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SAND</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>216 DETERING ST APT H</AddressLine1Txt>
        <CityNm>HOUSTON</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>77007</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LISA EICHER</PersonNm>
      <PersonTitleTxt>OFFICER/ DIRECTOR</PersonTitleTxt>
      <SignatureDt>2024-01-04</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>LISA</PersonFirstNm>
        <PersonLastNm>EICHER</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JEFF WHITE</PreparerPersonNm>
      <PTIN>P00282543</PTIN>
      <PhoneNum>2818902554</PhoneNum>
      <PreparationDt>2024-05-23</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc5">
      <PrincipalOfficerNm>LISA EICHER</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>826 BUNKER HILL RD</AddressLine1Txt>
        <CityNm>HOUSTON</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>77024</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>242983</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <ActivityOrMissionDesc>SANDAL GAP STUDIO IS A REGISTERED NON-PROFIT ORGANIZATION OPERATING UNDER IRC SECTION 501(C)(3), DEDICATED TO MAKING A POSITIVE IMPACT IN THE LIVES OF SPECIAL NEEDS CHILDREN. THE ORGANIZATION FOCUSES ON ENCOURAGING THESE CHILDREN TO EXPRESS THEMSELVES THROUGH ART, FOSTERING CREATIVITY, AND PROVIDING A PLATFORM FOR THEIR UNIQUE TALENTS. THE PRIMARY MISSION OF SANDAL GAP STUDIO IS TO EMPOWER SPECIAL NEEDS CHILDREN BY ENGAGING THEM IN VARIOUS ART FORMS. THIS INITIATIVE NOT ONLY SERVES AS A CREATIVE OUTLET BUT ALSO CONTRIBUTES TO THEIR PERSONAL DEVELOPMENT AND SELF-EXPRESSION.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>3</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>1</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <CYContributionsGrantsAmt>233947</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>9036</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <CYTotalRevenueAmt>242983</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>67365</CYTotalFundraisingExpenseAmt>
      <CYOtherExpensesAmt>215870</CYOtherExpensesAmt>
      <CYTotalExpensesAmt>215870</CYTotalExpensesAmt>
      <CYRevenuesLessExpensesAmt>27113</CYRevenuesLessExpensesAmt>
      <TotalAssetsEOYAmt>27177</TotalAssetsEOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>27177</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>SANDAL GAP STUDIO IS A REGISTERED NON-PROFIT ORGANIZATION OPERATING UNDER IRC SECTION 501(C)(3), DEDICATED TO MAKING A POSITIVE IMPACT IN THE LIVES OF SPECIAL NEEDS CHILDREN. THE ORGANIZATION FOCUSES ON ENCOURAGING THESE CHILDREN TO EXPRESS THEMSELVES THROUGH ART, FOSTERING CREATIVITY, AND PROVIDING A PLATFORM FOR THEIR UNIQUE TALENTS. THE PRIMARY MISSION OF SANDAL GAP STUDIO IS TO EMPOWER SPECIAL NEEDS CHILDREN BY ENGAGING THEM IN VARIOUS ART FORMS. THIS INITIATIVE NOT ONLY SERVES AS A CREATIVE OUTLET BUT ALSO CONTRIBUTES TO THEIR PERSONAL DEVELOPMENT AND SELF-EXPRESSION.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <Desc>THE SANDAL GAP STUDIO'S FUNDRAISING LIES IN THE ART AUCTIONS IT METICULOUSLY ORGANIZES. THESE EVENTS SHOWCASE A DIVERSE COLLECTION OF DONATED ARTWORKS SANDAL GAP STUDIO TAKES GREAT PRIDE IN ITS PROGRAM SERVICE ACCOMPLISHMENTS, WHICH ARE MADE POSSIBLE THROUGH THE GENEROUS DONATIONS RECEIVED FROM OUR DEDICATED SUPPORTERS. THE INVALUABLE CONTRIBUTIONS FROM DONORS, INCLUDING ART COLLECTORS AND ARTISTS WHO PASSIONATELY SHARE THEIR CREATIONS, FORM THE CORNERSTONE OF OUR SUCCESS.</Desc>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>55922</ExpenseAmt>
        <Desc>THE SANDAL GAP STUDIO'S FUNDRAISING LIES IN THE ART AUCTIONS IT METICULOUSLY ORGANIZES. THESE EVENTS SHOWCASE A DIVERSE COLLECTION OF DONATED ARTWORKS SANDAL GAP STUDIO TAKES GREAT PRIDE IN ITS PROGRAM SERVICE ACCOMPLISHMENTS, WHICH ARE MADE POSSIBLE THROUGH THE GENEROUS DONATIONS RECEIVED FROM OUR DEDICATED SUPPORTERS. THE INVALUABLE CONTRIBUTIONS FROM DONORS, INCLUDING ART COLLECTORS AND ARTISTS WHO PASSIONATELY SHARE THEIR CREATIONS, FORM THE CORNERSTONE OF OUR SUCCESS.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>55922</TotalOtherProgSrvcExpenseAmt>
      <TotalProgramServiceExpensesAmt>55922</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc6">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd referenceDocumentId="RetDoc4">true</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd referenceDocumentId="RetDoc4">true</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>3</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>1</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>LISA EICHER</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>8066795733</PhoneNum>
        <USAddress>
          <AddressLine1Txt>826 BUNKER HILL RD</AddressLine1Txt>
          <CityNm>HOUSTON</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>77024</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>LISA EICHER</PersonNm>
        <TitleTxt>OFFICER/ DIR</TitleTxt>
        <AverageHoursPerWeekRt>20.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>233947</AllOtherContributionsAmt>
      <NoncashContributionsAmt>106553</NoncashContributionsAmt>
      <TotalContributionsAmt>233947</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>MERCHANDISE</Desc>
        <TotalRevenueColumnAmt>9036</TotalRevenueColumnAmt>
        <ExclusionAmt>9036</ExclusionAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>9036</TotalProgramServiceRevenueAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>242983</TotalRevenueColumnAmt>
        <ExclusionAmt>9036</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <FeesForServicesLegalGrp>
        <TotalAmt>1081</TotalAmt>
        <ProgramServicesAmt>1081</ProgramServicesAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>120892</TotalAmt>
        <ProgramServicesAmt>11758</ProgramServicesAmt>
        <ManagementAndGeneralAmt>54160</ManagementAndGeneralAmt>
        <FundraisingAmt>54974</FundraisingAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>24853</TotalAmt>
        <ProgramServicesAmt>24853</ProgramServicesAmt>
      </AdvertisingGrp>
      <InformationTechnologyGrp>
        <TotalAmt>9934</TotalAmt>
        <ProgramServicesAmt>9934</ProgramServicesAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>49564</TotalAmt>
        <ManagementAndGeneralAmt>37173</ManagementAndGeneralAmt>
        <FundraisingAmt>12391</FundraisingAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>1250</TotalAmt>
        <ManagementAndGeneralAmt>1250</ManagementAndGeneralAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>8296</TotalAmt>
        <ProgramServicesAmt>8296</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>215870</TotalAmt>
        <ProgramServicesAmt>55922</ProgramServicesAmt>
        <ManagementAndGeneralAmt>92583</ManagementAndGeneralAmt>
        <FundraisingAmt>67365</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <EOYAmt>23613</EOYAmt>
      </CashNonInterestBearingGrp>
      <LandBldgEquipCostOrOtherBssAmt>3564</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipBasisNetGrp>
        <EOYAmt>3564</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>27177</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <CapStkTrPrinCurrentFundsGrp>
        <EOYAmt>3826</EOYAmt>
      </CapStkTrPrinCurrentFundsGrp>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <EOYAmt>23351</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>27177</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>27177</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>27113</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>64</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc6">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearAmt>233947</CurrentTaxYearAmt>
        <TotalAmt>233947</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearAmt>233947</CurrentTaxYearAmt>
        <TotalAmt>233947</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>233947</PublicSupportTotal170Amt>
      <OtherIncome170Grp>
        <CurrentTaxYearAmt>9036</CurrentTaxYearAmt>
        <TotalAmt>9036</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>242983</TotalSupportAmt>
      <PublicSupportCY170Pct>0.96280</PublicSupportCY170Pct>
      <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>
    <IRS990ScheduleD documentId="RetDoc3">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>3564</OtherCostOrOtherBasisAmt>
        <BookValueAmt>3564</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>3564</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleM documentId="RetDoc4">
      <WorksOfArtGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>106553</NoncashContributionsRptF990Amt>
      </WorksOfArtGrp>
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>false</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>false</ThirdPartiesUsedInd>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>SANDAL GAP STUDIO IS A REGISTERED NON-PROFIT ORGANIZATION OPERATING UNDER IRC SECTION 501(C)(3), DEDICATED TO MAKING A POSITIVE IMPACT IN THE LIVES OF SPECIAL NEEDS CHILDREN. THE ORGANIZATION FOCUSES ON ENCOURAGING THESE CHILDREN TO EXPRESS THEMSELVES THROUGH ART, FOSTERING CREATIVITY, AND PROVIDING A PLATFORM FOR THEIR UNIQUE TALENTS. THE PRIMARY MISSION OF SANDAL GAP STUDIO IS TO EMPOWER SPECIAL NEEDS CHILDREN BY ENGAGING THEM IN VARIOUS ART FORMS. THIS INITIATIVE NOT ONLY SERVES AS A CREATIVE OUTLET BUT ALSO CONTRIBUTES TO THEIR PERSONAL DEVELOPMENT AND SELF-EXPRESSION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SANDAL GAP STUDIO'S FUNDRAISING LIES IN THE ART AUCTIONS IT METICULOUSLY ORGANIZES. THESE EVENTS SHOWCASE A DIVERSE COLLECTION OF DONATED ARTWORKS SANDAL GAP STUDIO TAKES GREAT PRIDE IN ITS PROGRAM SERVICE ACCOMPLISHMENTS, WHICH ARE MADE POSSIBLE THROUGH THE GENEROUS DONATIONS RECEIVED FROM OUR DEDICATED SUPPORTERS. THE INVALUABLE CONTRIBUTIONS FROM DONORS, INCLUDING ART COLLECTORS AND ARTISTS WHO PASSIONATELY SHARE THEIR CREATIONS, FORM THE CORNERSTONE OF OUR SUCCESS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S PROCESS FOR REVIEWING FORM 990 IS DESIGNED TO ENSURE ACCURACY AND COMPLIANCE WITH REGULATORY REQUIREMENTS. AN INTERNAL REVIEW TEAM, INCLUDING AN EXTERNAL FINANCIAL EXPERTS, IS TYPICALLY ASSEMBLED TO CONDUCT A DETAILED EXAMINATION OF THE ANNUAL TAX RETURN. THE PROCESS BEGINS BY EXAMINING EACH SECTION OF THE FORM, WITH A DEEP FOCUS ON INCOME SOURCES, EXPENSES, AND CONSIDERING THE NONPROFIT GOVERNANCE STANDARDS THAT MAY APPLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS AVAILABLE UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK CHARGES 0 489 0 VEHICLES EXPENSES 0 733 732 CLEANING AND JANITORIAL 130 130 0 GENERAL CONTRACTORS- LABOR 0 5,605 5,605 DUES AND SUBSCRIPTIONS 0 1,596 0 FUEL EXPENSE 0 133 0 INSURANCE 794 795 0 JOB SUPPLIES 10,834 0 0 OTHER EXPENSES 0 1,308 0 SHIPPING AND POSTAGE 0 0 10,065 REPAIRS AND MAINTENANCE 0 2,998 0 TELEPHONE 0 1,231 0 UTILITIES 0 570 0 CONTRACT LABOR 0 38,572 38,572 TOTAL 11,758 54,160 54,974</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
