Nonprofit · EIN 45-4797409
SOUTHERN ASSOCIATION FOR PERFORMANCE ARTS INC
Tax-exempt · KENNESAW, GA 30152
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $305,690 | $298,944 | $6,746 | $81,442 | $0 | $81,442 |
| August 31, 2024 | 990 | $272,084 | $266,452 | $5,632 | $74,696 | $0 | $74,696 |
| August 31, 2023 | 990 | $234,046 | $224,468 | $9,578 | $68,214 | $0 | $68,214 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $304,876
- Investment income
- $814
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $288,175
- Management and general (functional)
- $10,769
Balance sheet and other
- Total assets, start of year
- $74,696
- Total assets, end of year
- $81,442
- Total liabilities, end of year
- $0
- Net assets, end of year
- $81,442
- Net assets without donor restrictions
- $81,442
- Gross receipts
- $305,690
- Employees
- 0
- Year formed
- 2017
- State of legal domicile
- GA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| AHMED ALSHABIBI | CFO Officer | – | $0 |
| BRIAN GIDDENS | PRESIDENT Officer | – | $0 |
990 for the year ended August 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| AHMED ALSHABIBI | CFO Officer | – | $0 |
| BRIAN GIDDENS | PRESIDENT Officer | – | $0 |
990 for the year ended August 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| AHMED ALSHABIBI | CFO Officer | – | $0 |
| BRIAN GIDDENS | PRESIDENT Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 2774 COBB PKWY NW STE 109 PMB 311, KENNESAW, GA 30152-3497
- In care of
- % BRIAN GIDDENS
- Principal officer (990 for 2024)
- BRIAN GIDDENS, 2774 COBB PARKWAY, KENNESAW, GA 31152
- Signed the 990
- AHMED ALSHABIBI, CFO
- Phone
- (423) 421-4218
- Website
- SAPAONLINE.NET
- Return prepared by
- WEDGEWOOD ACCOUNTING PLLC
Mission
SAPA IS AN ORGANIZATION BASED IN THE METRO ATLANTA AREA THAT SPONSORS COMPETITIVE AND EDUCATIONAL EVENTS FOR WINTER GUARD (INDOOR COLOR GUARD) UNITS FROM GEORGIA, ALABAMA, AND TENNESSEE.
Program accomplishments
- SPONSORS COMPETITIVE AND EDUCATIONAL EVENTS FOR WINTER GUARD UNITS FROM GEORGIA, ALABAMA, AND TENNESSEE.Expenses $288,175 · revenue $304,876
- SPONSORS COMPETITIVE AND EDUCATIONAL EVENTS FOR WINTER GUARD UNITS FROM GEORGIA, ALABAMA, AND TENNESSEE.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 45-4797409
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2018
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A60)
- Assets (IRS master file)
- $81,442
- Income (IRS master file)
- $305,690
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $305,690 | $298,944 | $81,442 | XML |
| 990 | August 2024 | $272,084 | $266,452 | $74,696 | XML |
| 990 | August 2023 | $234,046 | $224,468 | $68,214 | XML |
| 990 | August 2022 | $203,073 | $215,338 | $58,636 | IRS |
| 990-EZ | August 2021 | – | – | – | IRS |
| 990-EZ | August 2020 | – | – | – | IRS |
| 990-EZ | August 2019 | – | – | – | IRS |
| 990-EZ | August 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-4797409).
Questions about SOUTHERN ASSOCIATION FOR PERFORMANCE ARTS INC
- What is the EIN of SOUTHERN ASSOCIATION FOR PERFORMANCE ARTS INC?
- The employer identification number (EIN) of SOUTHERN ASSOCIATION FOR PERFORMANCE ARTS INC is 45-4797409.
- Is SOUTHERN ASSOCIATION FOR PERFORMANCE ARTS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to SOUTHERN ASSOCIATION FOR PERFORMANCE ARTS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SOUTHERN ASSOCIATION FOR PERFORMANCE ARTS INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SOUTHERN ASSOCIATION FOR PERFORMANCE ARTS INC due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SOUTHERN ASSOCIATION FOR PERFORMANCE ARTS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of SOUTHERN ASSOCIATION FOR PERFORMANCE ARTS INC?
- The 990 for the year ended August 31, 2025 names BRIAN GIDDENS.
- Who are the officers and directors of SOUTHERN ASSOCIATION FOR PERFORMANCE ARTS INC?
- The 990 for the year ended August 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does SOUTHERN ASSOCIATION FOR PERFORMANCE ARTS INC have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $305,690, expenses of $298,944 and total assets of $81,442 at year end.
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