SOUTH ARKANSAS ARTS CENTER: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: SOUTH ARKANSAS ARTS CENTER (EIN 71-6053580)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2025-03-11
IRS object ID: 202530709349300928
Schema version: 2023v6.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-03-11T14:03:08-05:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	710825859	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	EMRICH & SCROGGINS LLP CPA'S	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	920 NORTH JEFFERSON	AddressLine1Txt
City	EL DORADO	CityNm
State Abbreviation	AR	StateAbbreviationCd
ZIP	717304621	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	716053580	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SOUTH ARKANSAS ARTS CENTER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SOUT	BusinessNameControlTxt
Phone	8708625474	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	110 EAST 5TH STREET	AddressLine1Txt
City	EL DORADO	CityNm
State Abbreviation	AR	StateAbbreviationCd
ZIP	71730	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LAURA ALLEN	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	8708625474	PhoneNum
Signature	2025-03-10	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	STACY D SCROGGINS CPA	PreparerPersonNm
PTIN	P00773646	PTIN
Phone	8708626510	PhoneNum
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	LAURA ALLEN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	110 EAST 5TH STREET	AddressLine1Txt
City	EL DORADO	CityNm
State Abbreviation	AR	StateAbbreviationCd
ZIP	71730	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$4,034,045	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1963	FormationYr
Legal Domicile State	AR	LegalDomicileStateCd
Activity Or Mission	TO PROMOTE PUBLIC AWARENESS OF THE PERFORMING AND VISUAL ARTS AND TO PROVIDE SUPPORT FOR THE DEVELOPMENT AND PROMOTION OF ARTISTIC EXPRESSION	ActivityOrMissionDesc
Voting Members Governing Body	15	VotingMembersGoverningBodyCnt
Voting Members Independent	15	VotingMembersIndependentCnt
Total Employee	11	TotalEmployeeCnt
Total Volunteers	450	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$700,283	PYContributionsGrantsAmt
CY Contributions Grants	$392,065	CYContributionsGrantsAmt
PY Program Service Revenue	$178,994	PYProgramServiceRevenueAmt
CY Program Service Revenue	$160,627	CYProgramServiceRevenueAmt
PY Investment Income	$536,082	PYInvestmentIncomeAmt
CY Investment Income	$404,210	CYInvestmentIncomeAmt
PY Other Revenue	$51,359	PYOtherRevenueAmt
CY Other Revenue	$111,206	CYOtherRevenueAmt
PY Total Revenue	$1,466,718	PYTotalRevenueAmt
CY Total Revenue	$1,068,108	CYTotalRevenueAmt
PY Grants And Similar Paid	$3,000	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$2,000	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$287,956	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$312,650	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$19,156	CYTotalFundraisingExpenseAmt
PY Other Expenses	$557,682	PYOtherExpensesAmt
CY Other Expenses	$674,645	CYOtherExpensesAmt
PY Total Expenses	$848,638	PYTotalExpensesAmt
CY Total Expenses	$989,295	CYTotalExpensesAmt
PY Revenues Less Expenses	$618,080	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$78,813	CYRevenuesLessExpensesAmt
Total Assets BOY	$10,801,988	TotalAssetsBOYAmt
Total Assets EOY	$11,230,375	TotalAssetsEOYAmt
Total Liabilities BOY	$218,103	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$65,729	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$10,583,885	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$11,164,646	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO PROVIDE PUBLIC EDUCATION IN THE AREAS OF PERFORMING AND VISUAL ARTS	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$17,373	ExpenseAmt
Revenue	$158,161	RevenueAmt
Desc	AIE DIVISION PROVIDES ARTISTS IN EDUCATION RESIDENCIES TO SURROUNDING SCHOOLS WHICH INTEGRATE DIFFERENT ART DISCIPLINES INTO THEIR SCHOOL PROGRAMS	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$10,088	ExpenseAmt
Desc	THEATRE DIVISION PROVIDES WORKSHOPS TO THE GENERAL PUBLIC (ELEMENTARY THRU SENIOR CITIZENS), THREE COMMUNITY PLAYS PER YEAR, AND PRESENTS PUBLIC TOURING REGIONAL AND NATIONAL ARTISTS	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$27,781	ExpenseAmt
Grant	$2,000	GrantAmt
Desc	VISUAL ARTS DIVISION PROVIDES WORKSHOPS TO THE GENERAL PUBLIC (ELEMENTARY THRU SENIOR CITIZENS), COMPETITIONS FOR YOUTH, NON-MEMBERS AND MEMBERS. IT ALSO PROVIDES EXHIBITIONS OF LOCAL AND NATIONAL ARTISTS	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (2 entries)

ExpenseExpenseAmt	DescDesc
$388,897	OUTREACH PROGRAMS INCLUDE CLASSES DESIGNED TO PROMOTE, BRIDGE FACILITATE AND SUPPORT THE IDEAS AND FORMS OF ARTISTIC EXPRESSION AND APPRECIATION IN THE REGION AND ABROAD; THIS ALSO INCLUDES SUPPORT STAFF COSTS
	DESIGNATED PROGRAMS INCLDUDES VARIOUS SCHOLARSHIPS AWARDED TO PROMOTE STUDENTS TO CONTINUE THEIR EDUCATION.

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$388,897	TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses	$444,139	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	Yes (1)	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	37	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	11	EmployeeCnt
Employment Tax Returns Filed	0	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	15	GoverningBodyVotingMembersCnt
Independent Voting Member	15	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	AR	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LAURA ALLEN EXECUTIVE DIRECTOR	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8708625474	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	110 EAST 5TH STREET	AddressLine1Txt
City	EL DORADO	CityNm
State Abbreviation	AR	StateAbbreviationCd
ZIP	71730	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
JOANNA BENSON
BOARD MEMBER	0.50	Yes (X)	$0	$0	$0
BENTON GARRISON
SECRETARY	0.50	Yes (X)	$0	$0	$0	Yes (X)
KIM NEWMAN
BOARD MEMBER	0.50	Yes (X)	$0	$0	$0
JENNIFER STONE
BOARD MEMBER	0.50	Yes (X)	$0	$0	$0
MICHAEL VERDESCA
PRESIDENT	0.50	Yes (X)	$0	$0	$0	Yes (X)
DONNA BEVILL
TREASURER	0.50	Yes (X)	$0	$0	$0	Yes (X)
VINCENT DAWSON
BOARD MEMBER	0.50	Yes (X)	$0	$0	$0
KAYLA DOHERTY
BOARD MEMBER	0.50	Yes (X)	$0	$0	$0
CAROLINE CALLAWAY
BOARD MEMBER	0.50	Yes (X)	$0	$0	$0
RUDY BRIGHT
VICE PRESIDENT	0.50	Yes (X)	$0	$0	$0	Yes (X)
ANDRIA GLEGHORN
BOARD MEMBER	0.50	Yes (X)	$0	$0	$0
BRANDI PARKER
BOARD MEMBER	0.50	Yes (X)	$0	$0	$0
SYLVIA THOMPSON
BOARD MEMBER	0.50	Yes (X)	$0	$0	$0
DREW SHEPPARD
BOARD MEMBER	0.50	Yes (X)	$0	$0	$0
HANNAH SINGLETON
BOARD MEMBER	0.50	Yes (X)	$0	$0	$0
LAURA ALLEN
EXECUTIVE DIRECTOR	40.00	Yes (X)	$74,175	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$74,175	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	IDEAL CONSTRUCTION COMPANY	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	803 W 1ST AVENUE	AddressLine1Txt
City	CROSSETT	CityNm
State Abbreviation	AR	StateAbbreviationCd
ZIP	71635	ZIPCd

Field	Value	IRS element (for citing)
Services	CONSTRUCTION OF ADDITION	ServicesDesc
Compensation	$513,932	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Membership Dues	$83,783	MembershipDuesAmt
All Other Contributions	$308,282	AllOtherContributionsAmt
Total Contributions	$392,065	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND CLASSES	900099	$55,593	$55,593
BOX OFFICE ADMISSION	900099	$52,761	$52,761
SPONSORSHIPS	900099	$52,273	$52,273

Field	Value	IRS element (for citing)
Total Program Service Revenue	$160,627	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$309,872	TotalRevenueColumnAmt
Exclusion	$309,872	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$3,057,593	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$2,952,929	SecuritiesAmt
Other	$10,326	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$104,664	SecuritiesAmt
Other	-$10,326	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$94,338	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$10,326	RelatedOrExemptFuncIncomeAmt
Exclusion	$104,664	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$106,028	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$2,682	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$103,346	TotalRevenueColumnAmt
Exclusion	$103,346	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	900099	BusinessCd
Total Revenue Column	$7,860	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,860	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$7,860	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,068,108	TotalRevenueColumnAmt
Related Or Exempt Func Income	$158,161	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$517,882	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$2,000	TotalAmt
Program Services	$2,000	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$246,207	TotalAmt
Management And General	$246,207	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$47,528	TotalAmt
Management And General	$47,528	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$18,915	TotalAmt
Management And General	$18,915	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$55,170	TotalAmt
Management And General	$55,170	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,016	TotalAmt
Management And General	$6,016	ManagementAndGeneralAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$21,992	TotalAmt
Program Services	$21,992	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$38,224	TotalAmt
Program Services	$28,668	ProgramServicesAmt
Management And General	$9,556	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$45,295	TotalAmt
Management And General	$45,295	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$68,755	TotalAmt
Program Services	$51,566	ProgramServicesAmt
Management And General	$17,189	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$36,083	TotalAmt
Program Services	$27,062	ProgramServicesAmt
Management And General	$9,021	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
CLASS EXPENSES	$165,819	$165,819
REPAIRS AND MAINTENANCE	$69,708	$52,281	$17,427
VISUAL ARTS	$27,781	$27,781
PROFESSIONAL FEES	$20,639		$20,639

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$119,163	TotalAmt
Program Services	$66,970	ProgramServicesAmt
Management And General	$33,037	ManagementAndGeneralAmt
Fundraising	$19,156	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$989,295	TotalAmt
Program Services	$444,139	ProgramServicesAmt
Management And General	$526,000	ManagementAndGeneralAmt
Fundraising	$19,156	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$174,127	BOYAmt
EOY	$278,657	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$399,698	BOYAmt
EOY	$225,415	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$23,712	BOYAmt
EOY	$30,191	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$4,180,443	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,375,377	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$2,448,082	BOYAmt
EOY	$2,805,066	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$7,613,834	BOYAmt
EOY	$7,736,636	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$142,535	BOYAmt
EOY	$154,410	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$10,801,988	BOYAmt
EOY	$11,230,375	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$170,262	BOYAmt
EOY	$26,410	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$47,841	BOYAmt
EOY	$39,319	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$218,103	BOYAmt
EOY	$65,729	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,249,239	BOYAmt
EOY	$3,748,610	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,334,646	BOYAmt
EOY	$7,416,036	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$10,583,885	BOYAmt
EOY	$11,164,646	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$10,801,988	BOYAmt
EOY	$11,230,375	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$78,813	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$501,948	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$250,597	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$389,247	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,079,843	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$700,283	CurrentTaxYearMinus1YearAmt
Current Tax Year	$392,065	CurrentTaxYearAmt
Total	$2,812,035	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$138,452	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$96,286	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$102,785	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$178,994	CurrentTaxYearMinus1YearAmt
Current Tax Year	$160,627	CurrentTaxYearAmt
Total	$677,144	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$389,049	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$485,533	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,182,628	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$879,277	CurrentTaxYearMinus1YearAmt
Current Tax Year	$552,692	CurrentTaxYearAmt
Total	$3,489,179	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$3,489,179	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$201,913	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$213,939	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$274,300	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$326,187	CurrentTaxYearMinus1YearAmt
Current Tax Year	$302,902	CurrentTaxYearAmt
Total	$1,319,241	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$201,913	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$213,939	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$274,300	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$326,187	CurrentTaxYearMinus1YearAmt
Current Tax Year	$302,902	CurrentTaxYearAmt
Total	$1,319,241	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$590,962	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$699,472	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,456,928	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,205,464	CurrentTaxYearMinus1YearAmt
Current Tax Year	$855,594	CurrentTaxYearAmt
Total	$4,808,420	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.72560	PublicSupportCY509Pct
Investment Income CY	0.27440	InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Collection Used Pub Exhibition	Yes (X)	CollectionUsedPubExhibitionInd
Collection Used Preservation	Yes (X)	CollectionUsedPreservationInd
Solicited Assets Sale	0	SolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$6,740,606	BeginningYearBalanceAmt
Investment Earnings Or Losses	$860,258	InvestmentEarningsOrLossesAmt
Other Expenditures	$643,552	OtherExpendituresAmt
Administrative Expenses	$48,990	AdministrativeExpensesAmt
End Year Balance	$6,908,322	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$6,670,159	BeginningYearBalanceAmt
Investment Earnings Or Losses	$730,243	InvestmentEarningsOrLossesAmt
Other Expenditures	$610,365	OtherExpendituresAmt
Administrative Expenses	$49,431	AdministrativeExpensesAmt
End Year Balance	$6,740,606	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$6,942,483	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$11,740	InvestmentEarningsOrLossesAmt
Other Expenditures	$210,342	OtherExpendituresAmt
Administrative Expenses	$50,242	AdministrativeExpensesAmt
End Year Balance	$6,670,159	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$5,828,819	BeginningYearBalanceAmt
Investment Earnings Or Losses	$1,352,641	InvestmentEarningsOrLossesAmt
Other Expenditures	$197,492	OtherExpendituresAmt
Administrative Expenses	$41,485	AdministrativeExpensesAmt
End Year Balance	$6,942,483	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$6,016,611	BeginningYearBalanceAmt
Investment Earnings Or Losses	$54,268	InvestmentEarningsOrLossesAmt
Other Expenditures	$204,584	OtherExpendituresAmt
Administrative Expenses	$37,476	AdministrativeExpensesAmt
End Year Balance	$5,828,819	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Endowments Held Unrelated Org	Yes (1)	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$7,500	OtherCostOrOtherBasisAmt
Book Value	$7,500	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,836,714	OtherCostOrOtherBasisAmt
Depreciation	$1,122,320	DepreciationAmt
Book Value	$2,714,394	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$336,229	OtherCostOrOtherBasisAmt
Depreciation	$253,057	DepreciationAmt
Book Value	$83,172	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$2,805,066	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
ENDOWMENT TRUSTS	$6,908,322	F
OTHER INVESTMENTS	$828,314	F

Field	Value	IRS element (for citing)
Total Book Value Securities	$7,736,636	TotalBookValueSecuritiesAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$1,514,886	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$501,948	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$501,948	RevenueNotReportedAmt
Revenue Subtotal	$1,012,938	RevenueSubtotalAmt
Investment Expenses Not Incld	$55,170	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$55,170	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$1,068,108	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$934,125	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$934,125	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$55,170	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$55,170	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$989,295	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART V, LINE 4:

THE ENDOWMENT TRUST FUNDS EXIST TO ENSURE MAINTENANCE, UPKEEP AND OPERATION OF THE SAAC IN FUTURE YEARS. THE NET INCOME FROM THE ENDOWMENT TRUST FUNDS, WITH THE EXCEPTION OF CAPITAL GAINS AND LOSSES, IS TRANSFERRED MONTHLY FOR USE IN NORMAL OPERATIONS.

PART X, LINE 2:

NOTE 10 - ACCOUNTING FOR UNCERTAIN TAX POSITIONS ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES, REQUIRES AN ENTITY TO RECOGNIZE A LIABILITY FOR TAXES TO THE EXTENT OF ANY UNRELATED BUSINESS INCOME AS DEFINED BY IRS REGULATIONS. SAAC IS LIABLE FOR TAXES TO THE EXTENT OF ANY UNRELATED BUSINESS INCOME ACTIVITIES AS DEFINED BY IRS REGULATIONS. SAAC BELIEVES THAT IT HAS NOT ENGAGED IN ANY UNRELATED BUSINESS INCOME ACTIVITIES AS DEFINED BY IRS REGULATIONS AND THAT IT IS MORE LIKELY THAN NOT THAT THIS POSITION WOULD BE SUSTAINED UPON EXAMINATION. AS SUCH, THERE WERE NO LIABILITIES RECORDED FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2024. IF A TAX POSITION DOES NOT MEET THE MINIMUM STATUTORY THRESHOLD TO AVOID PENALTIES AND INTEREST, SAAC RECOGNIZES AN EXPENSE FOR THE AMOUNT OF STATUTORY PENALTY IN THE PERIOD IN WHICH IT CLAIMS OR EXPECTS TO CLAIM THE POSITION IN THE RETURN. ANY PENALTIES AND INTEREST ACCRUED ARE RECOGNIZED AS EXPENSES. FOR THE YEAR ENDED JUNE 30, 2024, NO PENALTIES AND INTEREST ARE RECOGNIZED IN THE FINANCIAL STATEMENTS.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	BOSTON TRIP	Event1Nm
Gross Receipts Event1	$55,200	GrossReceiptsEvent1Amt
Gross Revenue Event1	$55,200	GrossRevenueEvent1Amt
Gross Receipts Total	$55,200	GrossReceiptsTotalAmt
Gross Revenue Total Events	$55,200	GrossRevenueTotalEventsAmt
Net Income Summary	$55,200	NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	ACCOUNTANT PROVIDES A COPY OF THE FORM 990 TO THE SIGNING OFFICIER. IF TIME PERMITS THE SIGNING OFFICER HAS THE ENTIRE GOVERNING BODY REVIEW THE 990. IF TIME DOES NOT PERMIT THE SIGNING OFFICER AND TREASURER CAN EXECUTE THE DOCUMENT.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 24E	FUNDRAISING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 19,156. TOTAL EXPENSES 19,156. ARTISTS IN EDUCATION: PROGRAM SERVICE EXPENSES 17,373. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,373. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 17,288. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,288. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 14,441. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,441. THEATER: PROGRAM SERVICE EXPENSES 10,088. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,088. DESIGNATED EXPENSES: PROGRAM SERVICE EXPENSES 9,031. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,031. MARKETING: PROGRAM SERVICE EXPENSES 6,287. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,287. PRINTING: PROGRAM SERVICE EXPENSES 2,885. MANAGEMENT AND GENERAL EXPENSES 2,885. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,770. POSTAGE: PROGRAM SERVICE EXPENSES 2,731. MANAGEMENT AND GENERAL EXPENSES 2,731. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,462. SECURITY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,056. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,056. SET CONSTRUCTION: PROGRAM SERVICE EXPENSES 4,134. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,134. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,091. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,091. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 986. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 986.
FORM 990 PART XII LINE 2C EXPLANATION	NO CHANGE FOM PRIOR YEAR.