2025-10-07T06:53:38-07:00 2024-12-31 582661650 Goldman & Company CPAs PC 3535 Roswell Rd Ste 32 Marietta GA 30062 990 2024-01-01 461187688 Sandy Springs Arts Foundation Inc SAND 6782223437 10 Glenlake Pkwy 130 Sandy Springs GA 30328 Meade Sutterfield Chairman 2025-10-07 true true Russell S Goldman P00480516 7704998558 2024 2025-03-06 01:10:19Z 10 Glenlake Pkwy 130 Sandy Springs GA 30328 212856 false X www.ssarts.org X 2012 GA The organizations mission is to provide all Sandy Springs residents with access to life-enriching art experiences, and arts educational opportunities. We exist to enhance the quality of life for Sandy Springs residents by providing financial support to local organizations. 11 0 0 0 149420 188190 0 17276 24666 0 166696 212856 283000 129050 0 76814 85000 0 20619 72976 79696 432790 293746 -266094 -80890 762536 675734 11335 5423 751201 670311 The organizations mission is to provide all Sandy Springs residents with access to life-enriching art experiences, and arts educational opportunities. We exist to enhance the quality of life for Sandy Springs residents by providing financial support to local organizations. false false 202687 160187 Raising funds to provide grants to organizations and schools. Execute shows at the Sandy Springs Performing Arts Center. 202687 true true false false false false false false false false false false false false false true true false false false false false false false false false false true false false false false false false false false false false true false false false false false false false false true 6 0 true 0 false false false false false false false 0 false false false false false false false X 11 0 false true false false false false false true true false false true true true true true true true true false GA X X On Call Accounting 7709510398 2824 Boardtown Road Ellijay GA 30540 Maureen Darcy Foundation Mgr. 40.00 0.00 X 85000 0 0 Meade Sutterfield Chairman 5.00 0.00 X X 0 0 0 Bill Henagan Treasurer 5.00 0.00 X X 0 0 0 Jennifer Barnes Secretary 5.00 0.00 X X 0 0 0 Ken Byers Past Chairman 5.00 0.00 X X 0 0 0 Jan Collins Board Member 1.00 0.00 X 0 0 0 Laurie Kirkegaard Board Member 1.00 0.00 X 0 0 0 Kim McAfee Board Member 1.00 0.00 X 0 0 0 John Ray Board Member 1.00 0.00 X 0 0 0 Scott Smith Board Member 1.00 0.00 X 0 0 0 Robyn Spizman Board Member 1.00 0.00 X 0 0 0 85000 0 false false false 0 188190 147128 188190 0 24666 24666 0 0 0 0 0 0 0 0 212856 24666 129050 129050 0 0 0 85000 42500 29750 12750 0 0 0 0 0 0 0 31072 31072 0 0 0 1398 1023 375 2403 2403 0 0 0 4200 4200 0 0 0 0 0 0 1850 1850 Event Expenses 31137 31137 Fundraising Expenses 5091 5091 Supplies 2545 2545 0 293746 202687 70440 20619 17164 87009 547982 488412 192342 86023 0 0 0 0 0 5048 14290 0 0 0 0 0 0 762536 675734 11335 5423 11335 5423 X 499059 460042 252142 210269 751201 670311 762536 675734 -80890 X false true X true false X 498534 556647 236004 149420 188190 1628795 0 0 498534 556647 236004 149420 188190 1628795 1279082 349713 127 6981 21553 25302 53963 0 0 1682758 0.20780 0.14360 X Prior Year Facts and Circumstances: The organization is operating as a charity, not a foundation, and that they are actively working to get their public support percentage back up to 33% or more. They are doing this through programming, their website and community partnerships. Additionally,a super-donor made a large multi-year pledge in the organization's infancy. He is still making payments on that pledge which is skewing the percentage. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 212856 212856 212856 293746 293746 293746 Part X : FIN48 Footnote Under section 501(c)(3) of the Internal Revenue Code, the Foundation is exempt from taxes on income other than unrelated business income. The Foundation has no unrelated business income for the years ended December 31, 2024 and 2023. The Internal Revenue Service has determined that the Foundation is not a private Foundation as defined by section 509(a)(1) of the Code.The Foundation utilizes the accounting requirements associated with uncertainty in income taxes using the provisions of Financial Accounting Standards Board (FASB) ASC 740, Income Taxes. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more-likely-than-not the positions will be sustained upon examination by the tax authorities. It also provides guidance for derecognition, classification, interest and penalties, accounting in interim periods,disclosure and transition. As of December 31, 2024 and 2023, the Foundation has no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The Foundation believes it is no longer subject to income tax examinations for tax years prior to 2020. false City of Sandy Springs Inc 1 Galambos Way Sandy Springs GA 30328 203767748 70000 0 Art Education North Springs High School 7447 Roswell Rd Sandy Springs GA 30328 586000246 12700 0 Arts Education Ridgeview Charter Foundation 5340 S Trimble Rd Sandy Springs GA 30342 205015185 13650 0 Arts Education Riverwood Intl Charter School 5900 Raider Dr Sandy Springs GA 30328 586000246 12500 0 Arts Education Sandy Springs Charter Mid Sch 8750 Pride Pl Sandy Springs GA 30350 263800793 12500 0 Arts Education 0 5 X 2 147128 fair market value false false false Form 990, Part VI, Section B, Line 11b A DRAFT FORM 990 IS PROVIDED ELECTRONICALLY TO THE BOARD FOR REVIEW WITH REQUEST FOR COMMENTS. ANY UPDATED FORM 990 IS PROVIDED TO THE BOARD WITH REQUEST FOR COMMENT BEFORE FILING. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND FORM 990 ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION A, LINE 3: MAUREEN DARCEY, FOUNDATION MANAGER, IS COMPENSATED AS AN INDEPENDENTCONTRACTOR. FORM 990, PART VI, SECTION B, LINE 12C: THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15: THE FOUNDATION MANAGER WAS A CONTRACTOR COMPENSATED UNDER A WRITTEN AGREEMENT. Form 990, Part VIII, Line 1f: This includes $106,919 collected in 2024, that, in accordance with GAAP, was included in prior year's revenue. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S FINANCE AND GOVERNANCE COMMITTEE ASSUMES RESPONSIBILTY FOR OVERSIGHT OF THE AUDIT PROCESS.