SAMAHAN FILIPINO AMERICAN PERFORMING ARTS & EDUCATION CENTER: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- SAMAHAN FILIPINO AMERICAN PERFORMING ARTS & EDUCATION CENTER (EIN 95-3306192)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-09-20
- IRS object ID
- 202432649349200003
- Schema version
- 2023v5.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-09-20T03:42:49-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 953306192 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Samahan Filipino American Performing Arts & Education Center Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % Reina Belle Chiong Board Presiden | InCareOfNm |
| Business Name Control | SAMA | BusinessNameControlTxt |
| Foreign Phone | 6199467409 | ForeignPhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1933 Corte Maravilla | AddressLine1Txt |
| City | Chula Vista | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91914 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DINA ELLLORIN | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Signature | 2024-09-20 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | https: samahanarts.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $195,383 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $116,321 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $44,076 | ProgramServiceRevenueAmt |
| Membership Dues | $208 | MembershipDuesAmt |
| Sale Of Assets Gross | $0 | SaleOfAssetsGrossAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Fundraising Gross Income | $34,508 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $29,548 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $4,960 | SpecialEventsNetIncomeLossAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $270 | OtherRevenueTotalAmt |
| Total Revenue | $165,835 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $10,494 | GrantsAndSimilarAmountsPaidAmt |
| Benefits Paid To Or For Members | $0 | BenefitsPaidToOrForMembersAmt |
| Salaries Other Comp Empl Bnft | $87,069 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $2,559 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $15,669 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $1,507 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $22,869 | OtherExpensesTotalAmt |
| Total Expenses | $140,167 | TotalExpensesAmt |
| Excess Or Deficit For Year | $25,668 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $143,354 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $5,500 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $174,522 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $143,354 | BOYAmt |
| EOY | $174,522 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,000 | BOYAmt |
| EOY | $7,500 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $147,354 | BOYAmt |
| EOY | $182,022 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,000 | BOYAmt |
| EOY | $7,500 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $143,354 | BOYAmt |
| EOY | $174,522 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | The primary purpose of the SAMAHAN Filipino American Performing Arts & Education Center is to educate the community about the culture performing arts and traditions of Filipinos and Filipino Americans through performances classes and workshops of folk dances and music. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| Classes for Filipino folk dances and music taught by SAMAHAN dance and music instructors 4 dance & 1 Kulintang music instructor . Salaries - 46,352; Class room rents - 7,303 Supplies - 7,026 | $44,000 | $60,681 |
| Performances of Filipino folk dances and music by the SAMAHAN dance and music ensembles 10 regular performers - Equipment music - 5565; venue - 4781; Payroll - 40717 | $6,500 | $51,063 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $111,744 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (9 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Reina Chiong | ||||
| President Board of Directors | 4 | $0 | $0 | $0 |
| Elly Edraisa | ||||
| Vice President | 3 | $0 | $0 | $0 |
| Irene Almoite | ||||
| Treasurer | 4 | $0 | $0 | $0 |
| Jd Lyn Chiong | ||||
| Secretary Performer Instructor | 6 | $3,746 | $0 | $0 |
| Dina Ellorin | ||||
| Executive Director | 5 | $1,500 | $0 | $0 |
| Ruby Chiong | ||||
| Artistic Director | 6 | $14,400 | $0 | $0 |
| Nico Del Mundo Benton | ||||
| Asst Artistic Director | 6 | $5,400 | $0 | $0 |
| Mary Grace Nievera | ||||
| Dancer and Instructor | 6 | $9,206 | $0 | $0 |
| Bernard Ellorin | ||||
| Music Director | 6 | $9,625 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Irene Almoite | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 635 Crescent Drive | AddressLine1Txt |
| City | Chula Vista | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91911 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6199467409 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $156,474 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $69,482 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $40,471 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $82,937 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $126,821 | CurrentTaxYearAmt |
| Total | $476,185 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $156,474 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $69,482 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $40,471 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $82,937 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $126,821 | CurrentTaxYearAmt |
| Total | $476,185 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $476,185 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $355 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,750 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $15,105 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $491,290 | TotalSupportAmt |
| Public Support CY170 | 0.9693 | PublicSupportCY170Pct |
| Public Support PY170 | 0.9681 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II - Line 10 | FormAndLineReferenceDesc |
| Explanation | | Year:, Amount:, Description:| 2019, 0, | 2020, 355| 2021, 14750| 2022, 0| 2023, 0| | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | FESTIVAL | Event1Nm |
| Gross Receipts Event1 | $38,258 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $3,750 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $34,508 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $0 | CashPrizesEvent1Amt |
| Non Cash Prizes Event1 | $0 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $9,924 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $0 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $9,901 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $9,723 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Event2 | $0 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $0 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $0 | GrossRevenueEvent2Amt |
| Cash Prizes Event2 | $0 | CashPrizesEvent2Amt |
| Non Cash Prizes Event2 | $0 | NonCashPrizesEvent2Amt |
| Rent Facility Costs Event2 | $0 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $0 | FoodAndBeverageEvent2Amt |
| Entertainment Event2 | $0 | EntertainmentEvent2Amt |
| Other Direct Expenses Event2 | $0 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Other Events | $0 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $0 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $0 | GrossRevenueOtherEventsAmt |
| Cash Prizes Other Events | $0 | CashPrizesOtherEventsAmt |
| Non Cash Prizes Other Events | $0 | NonCashPrizesOtherEventsAmt |
| Rent Fclty Costs Other Events | $0 | RentFcltyCostsOtherEventsAmt |
| Food And Beverage Other Events | $0 | FoodAndBeverageOtherEventsAmt |
| Entertainment Other Events | $0 | EntertainmentOtherEventsAmt |
| Oth Direct Expnss Other Events | $0 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $38,258 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $3,750 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $34,508 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $0 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $0 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $9,924 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $0 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $9,901 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $9,723 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $29,548 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $4,960 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Item B - Amended Return | Fundraising funds were inaccurately reported. Correct entries on Part 1 #1 #6b Part IV -Correct compensation entry of Dina Ellorin Executive Director - actual compensation received was $1500 instead of $15000 - |
| Doing Business As Names | same as above |
| Part I, line 8 | | Other Revenues:, Amount:| Bank Account Interest - $8; Merchandise Sale - $132; Costtume Rental - $130, $270| |
| Part I, line 10 | | Grants And Similar Amounts Paid:, Amount:| Paid to The San Diego Foundation unused LEVEL-UP Funds returned to SDF, $10494| |
| Part I, line 16 | | Other Expenses:, Amount:| Liability Insurance NIA, $2473| State Compensation Insurance, $964| Marketing Social Media Expenses, $223| Google Suite, $2478| GoDaddy Website, $473| CA Registry Fee, $75| Tax 990 Efile Fee, $100| Performance Supplies - Music, $5565| Concert Expenses - Theatre Videographer Ticket nsf, $2520| Bank charges, $17| Level-up Program Expenses, $7026| Quickbook Fees, $955| |
| Part I, line 20 | | Explanation:, Amount:| Performance equipment and costumes, $5500| |
| Part II, line 24 | | Explanation:, BOYAmount:, EOYAmount:| Costume purchase and repair purchase of musical instruments, $4000, $7500| |
| Part II, line 26 | | Explanation:, BOYAmount:, EOYAmount:| Liabilities - payroll insurance fee storage & studio rent, $4000, $7500| |