Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Sowers Music Parent Association
EIN 47-3748186 • 501(c)3 • Huntington Beach, CA
Profile
The purpose of the Sowers Music Parent Association is to support the music program at Sowers Middle School.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
41st percentile
Higher net margin than 41% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
44th percentile
Faster asset growth than 44% of similar nonprofits.
Revenue Growth
76th percentile
Faster revenue growth than 76% of similar nonprofits.
Balance Sheet
Assets
Down$31,782
Down $2,066 (-6.1%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$31,782
Down $2,066 (-6.1%) from 2024
Revenue
Up$124,068
Up $26,856 (+28%) from 2024
Expenses
Up$126,134
Up $49,564 (+65%) from 2024
Net Income
Down-$2,066
Down $22,708 (-110%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $31,782
- Liabilities
- -
- Net assets
- $31,782
- Revenue
- $124,068
- Expenses
- $126,134
- Net income
- -$2,066
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Aug 1, 2024 to Jul 31, 2025
- Signed
- Nov 24, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $124,068
Mission and Program Overview
Mission
The purpose of the Sowers Music Parent Association is to support the music program at Sowers Middle School.
The mission of Sowers Music Parent Association is to provide financial, physical, and moral support to the Sowers Middle School Music Program, to develop avenues of communication between the school and the community, and to foster a closer relationship between the school, parents and students. Sowers Music Ensembles supported by SMPA include Band, Orchestra, Choir, and any other instrumental or singing group established at Sowers Middle School.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Provided support for students learning and performing musical instruments and performances. | - | $107,441 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Stephanie Kikawa | President | PT | $0 | - | - |
| Bryan Kikawa | Treasurer | PT | $0 | - | - |
| Kathy Medley | Secretary | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Sowers Music Parent Association
- EIN
- 47-3748186
- Phone
- 7142649972
- Address
- 9300 Indianapolis Ave, Huntington Beach, CA 92646
Signing Officer
- Name
- Stephanie Kikawa
- Title
- President
- Phone
- 7142649972
- Signed
- 2025-11-24
- Discuss with paid preparer
- Yes
Preparer
- Firm
- charles b daniel
- Address
- 74 Discovery, Irvine, CA 92618
- Preparer
- Charles Daniel
- Phone
- 9492900747
Supplemental Narrative
Additional Explanations
Other Expenses.1002
“Office Expenses $2802”
Other Expenses.1
“Concert Expenses $73667”
Other Expenses.2
“Event Expenses $31712”
Other Expenses.3
“Classroom Supplies $13356”
Other Expenses.4
“Substitute Teachers $2535”
Other Expenses.5
“Uniforms and Supplies $2062”
Other Assets.1
“Instruments and Supplies - Beginning $0 Instruments and Supplies - Ending $8735”
Raw XML Appendix163 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Sowers Music Parent Association |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9512123522 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 9300 Indianapolis Ave |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Huntington Beach |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92646 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 33848 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 23047 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 124068 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -2066 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 33848 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 31782 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 124068 |
| IRS990EZ/GroupExemptionNum | 0 | 5271 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 33848 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 31782 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 33848 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 31782 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Stephanie Kikawa |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Bryan Kikawa |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Kathy Medley |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Secretary |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 8735 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 126134 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | The mission of Sowers Music Parent Association is to provide financial, physical, and moral support to the Sowers Middle School Music Program, to develop avenues of communication between the school and the community, and to foster a closer relationship between the school, parents and students. Sowers Music Ensembles supported by SMPA include Band, Orchestra, Choir, and any other instrumental or singing group established at Sowers Middle School. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Provided support for students learning and performing musical instruments and performances. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 107441 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 126134 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 107441 |
| IRS990EZ/TotalRevenueAmt | 0 | 124068 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | www.sowersmusic.com |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 124068 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2930 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 35728 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 25551 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2341 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 190618 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 23 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 23 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 93273 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 38585 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 32787 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 492 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 165137 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 1009 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt | 0 | 2076 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt | 0 | 77 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 3162 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 23 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 23 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00010 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99990 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 358917 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 124068 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 97212 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 74313 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 60414 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2910 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 358917 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 124068 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 97212 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 74313 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 60414 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 2933 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 358940 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Office Expenses $2802 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Concert Expenses $73667 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Event Expenses $31712 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Classroom Supplies $13356 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Substitute Teachers $2535 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Uniforms and Supplies $2062 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Instruments and Supplies - Beginning $0 Instruments and Supplies - Ending $8735 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Assets.1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Stephanie Kikawa |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7142649972 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Sowers Music Parent Association |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SOWE |
| ReturnHeader/Filer/EIN | 0 | 473748186 |
| ReturnHeader/Filer/PhoneNum | 0 | 7142649972 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 9300 Indianapolis Ave |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Huntington Beach |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92646 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 873867912 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | charles b daniel |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 74 Discovery |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Irvine |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 92618 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9492900747 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Charles Daniel |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-11-24T09:28:37-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-08-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-07-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.