﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2012v2.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-05-09T21:25:55-07:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>BERNABE J YAMANE CPA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>3736 COLEMAN AVENUE</AddressLine1>
        <City>SAN DIEGO</City>
        <State>CA</State>
        <ZIPCode>921542432</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>953306192</EIN>
      <Name>
        <BusinessNameLine1>SAMAHAN FILIPINO AMERICAN PERFORMING ARTS AND EDUCATION CENTER INC</BusinessNameLine1>
      </Name>
      <NameControl>SAMA</NameControl>
      <Phone>6192868029</Phone>
      <USAddress>
        <AddressLine1>7728 HILLANDALE DRIVE</AddressLine1>
        <City>SAN DIEGO</City>
        <State>CA</State>
        <ZIPCode>92120</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>DR CARMEN B GALANG</Name>
      <Title>EXECUTIVE DIRECTOR</Title>
      <Phone>6192868029</Phone>
      <DateSigned>2013-05-09</DateSigned>
    </Officer>
    <Preparer>
      <Name>BERNABE J YAMANE CPA</Name>
      <Phone>6194231384</Phone>
      <DatePrepared>2013-05-09</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990EZ documentId="00000001" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>51015</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>17935</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>32733</ProgramServiceRevenue>
      <MembershipDues>120</MembershipDues>
      <InvestmentIncome>227</InvestmentIncome>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <GainOrLossFromSaleOfAssets>0</GainOrLossFromSaleOfAssets>
      <GamingGrossIncome>0</GamingGrossIncome>
      <FundraisingGrossIncome>0</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>0</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>0</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>0</GroProfitLossSalesOfInventory>
      <TotalRevenue>51015</TotalRevenue>
      <SalariesOtherCompEmplBenefits>35390</SalariesOtherCompEmplBenefits>
      <OccupancyRentUtilitiesAndMaint>10215</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>599</PrintingPublicationsPostage>
      <OtherExpensesTotal>28710</OtherExpensesTotal>
      <TotalExpenses>74914</TotalExpenses>
      <ExcessOrDeficitForYear>-23899</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>96692</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>72793</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>97115</BOY>
        <EOY>73443</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal>
        <BOY>700</BOY>
        <EOY>700</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>97815</BOY>
        <EOY>74143</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>1123</BOY>
        <EOY>1350</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>96692</BOY>
        <EOY>72793</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>SEE ATTACHMENT</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>SEE ATTACHMMENT</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>17935</GrantsAndAllocations>
        <ProgramServiceExpenses>75189</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>75189</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DR CARMEN B GALANG</PersonName>
        <Title>EXE. DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>40.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DINA ELLORIN</PersonName>
        <Title>PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>10.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>VIOLETA AGUILAR CAMAYA</PersonName>
        <Title>TREASURER</Title>
        <AvgHoursPerWkDevotedToPosition>10.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTax>
      <OrganizationDissolvedEtc referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>DR CARMEN B GALANG</NamePerson>
        <AddressUS>
          <AddressLine1>7728 HILLANDALE DR</AddressLine1>
          <City>SAN DIEGO</City>
          <State>CA</State>
          <ZIPCode>92120</ZIPCode>
        </AddressUS>
        <TelephoneNumber>6192868029</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
    </IRS990EZ>
    <IRS990ScheduleA documentId="00000002" softwareId="12000225">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>30762</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>24440</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>14246</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>14324</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>17935</CurrentTaxYear>
        <Total>101707</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>30762</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>24440</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>14246</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>14324</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>17935</CurrentTaxYear>
        <Total>101707</Total>
      </Total170>
      <PublicSupportTotal170>101707</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <Total>0</Total>
      </GrossInvestmentIncome170>
      <TotalSupport>101707</TotalSupport>
      <PublicSupportPertcentage170>1.00000</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>1.00000</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
      <PublicSupportTotal509>0</PublicSupportTotal509>
      <PublicSupportPercentage509>0</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0</InvestmentIncomePercentage>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="00000003">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="00000004" softwareId="12000225">
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>BANK CHARGES 470. FUND RAISING EXPENSES 18699. INSURANCE 3850. MISCELLANEOUS - ADM EXPENSE 62. OFFICE SUPPLIES 392. PAYROLL TAXES, ETC. 1504. TAXES-OTHERS 66. MUSIC EQUIPMENT 138. COSTUMES/PROPS/SETS 107. MARKETING 800. UTILITIES 135. LEGAL &amp; ACCOUNTING 2241. TRAVEL 37. FLYERS/POSTERS 120. COMMUNITY OUTREACH 89.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 24</Identifier>
        <Explanation>GRANTS RECEIVABLE DEPOSITS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part II, Line 26</Identifier>
        <Explanation>PAYROLL TAXES PAYABLE</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>