Civic Intelligence

Sandal Gap Studio

990 • Fiscal year 2023 • EIN 81-4763316

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 29, 2024

216 Detering St Apt HHouston, TX 77007

(806) 679-5733

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

31st percentile

-6.9%

Higher net margin than 31% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

7th percentile

-67%

Faster asset growth than 7% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

53rd percentile

7.6%

Faster revenue growth than 53% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$9,026

Down $18,151 (-67%) from 2022

Net Assets

Down

$9,026

Down $18,151 (-67%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Up

$261,472

Up $18,489 (+7.6%) from 2022

Expenses

Up

$279,623

Up $63,753 (+30%) from 2022

Net Income

Down

-$18,151

Down $45,264 (-167%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30K$20K$10K$0Assets 2022: $27,177Liabilities 2022: $0Net Assets 2022: $27,1772022Assets 2023: $9,026Liabilities 2023: $0Net Assets 2023: $9,0262023Assets 2024: $13,498Liabilities 2024: $0Net Assets 2024: $13,4982024

Highlighted filing

2023

Assets$9,026
Liabilities$0
Net Assets$9,026

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2022: $242,983Expenses 2022: $215,870Net Income 2022: $27,1132022Revenue 2023: $261,472Expenses 2023: $279,623Net Income 2023: -$18,1512023Revenue 2024: $344,350Expenses 2024: $343,632Net Income 2024: $7182024

Highlighted filing

2023

Revenue$261,472
Expenses$279,623
Net Income-$18,151
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 29, 2024
Return Version
2023v5.0
Gross Receipts
$261,472
Mission and Program Overview

Mission

Sandal gap studio is a registered non-profit organization operating underirc section 501(c)(3), dedicated to making a positive impact in the livesof special needs children. The organization focuses on encouraging thesechildren to express themselves through art, fostering creativity, andproviding a platform for their unique talents.the primary mission of sandal gap studio is to empower special needschildren by engaging them in various art forms. This initiative not onlyserves as a creative outlet but also contributes to their personaldevelopment and self-expression.

Sandal gap studio is a registered non-profit organization operating under irc section 501(c)(3), dedicated to making a positive impact in the lives of special needs children. The organization focuses on encouraging these children to express themselves through art, fostering creativity, and providing a platform for their unique talents. The primary mission of sandal gap studio is to empower special needs children by engaging them in various art forms. This initiative not only serves as a creative outlet but also contributes to their personal development and self-expression.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$23,613$5,462▼ $18,151
Rtn Earn Endowment Incm Other Fnds$23,351$5,200▼ $18,151
Cap Stk Tr Prin Current Funds$3,826$3,826→ $0
Land, Buildings, and Equipment, Net$3,564$3,564→ $0
Total Assets$27,177$9,026▼ $18,151
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$27,177$9,026▼ $18,151
Total Liabilities and Net Assets / Fund Balance$27,177$9,026▼ $18,151

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,564-$3,564
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lisa EicherOfficer/ Director
Revenue and Support

Revenue Composition

Contributions and Grants
$250,036
Program Service Revenue
$11,436
Investment Income
$0
Other Revenue
$0
All Other Contributions
$250,036
Change in Net Assets
$-18,151

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$188,388
Salaries, Compensation, and Employee Benefits$91,235
Total Fundraising Expense$50,726
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$79,427--$79,427
Fees for Services Other$11,882$36,690$27,629$76,201
Occupancy-$51,578$17,193$68,771
Advertising$20,900--$20,900
Payroll Taxes-$5,904$5,904$11,808
Conferences and Meetings$10,296--$10,296
Information Technology$5,966--$5,966
Fees for Services Legal$3,185--$3,185
Travel-$3,069-$3,069
Total Functional Expenses$131,656$97,241$50,726$279,623
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The organization's process for reviewing form 990 is designed to ensure accuracy and compliance with regulatory requirements. An internal review team, including an external financial experts, is typically assembled to conduct a detailed examination of the annual tax return. The process begins by examining each section of the form, with a deep focus on income sources, expenses, and considering the nonprofit governance standards that may apply.

Form 990, Page 6, Part VI, Line 19

Documents available upon request

Filing and Contact Details

Filer

Filer Name
Sandal Gap Studio
EIN
81-4763316
Address
216 DETERING ST APT H, HOUSTON, TX 77007

Signing Officer

Name
Lisa Eicher
Title
Officer/ Director
Signed
2024-07-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Eicher
Voting Board Members
3
Independent Board Members
1
Employees
3

Preparer

Firm
White & Associates Cpas Pc
Address
14132 SCHROEDER RD, HOUSTON, TX 77070-3229
Preparer
Jeff White
Phone
2818902554
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Sandal gap studio is a registered non-profit organization operating under irc section 501(c)(3), dedicated to making a positive impact in the lives of special needs children. The organization focuses on encouraging these children to express themselves through art, fostering creativity, and providing a platform for their unique talents. The primary mission of sandal gap studio is to empower special needs children by engaging them in various art forms. This initiative not only serves as a creative outlet but also contributes to their personal development and self-expression.

Form 990, Page 2, Part III, Line 4D

The sandal gap studio's fundraising lies in the art auctions it meticulously organizes. These events showcase a diverse collection of donated artworks sandal gap studio takes great pride in its program service accomplishments, which are made possible through the generous donations received from our dedicated supporters. The invaluable contributions from donors, including art collectors and artists who passionately share their creations, form the cornerstone of our success.

Form 990, Part IX, Line 11G

Bank charges 0 96 0 cleaning and janitorial 324 325 0 general contractors- labor 0 12,768 12,768 dues and subscriptions 0 7,129 0 fuel expense 0 692 0 insurance 5,198 5,199 0 job supplies 6,360 0 0 other expenses 0 1,597 0 shipping and postage 0 0 4,020 repairs and maintenance 0 89 0 telephone 0 1,360 0 utilities 0 882 0 contract labor 0 6,466 6,466 other fundraising exp. 0 0 4,375 parking 0 87 0 total 11,882 36,690 27,629

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE SANDAL GAP STUDIO'S FUNDRAISING LIES IN THE ART AUCTIONS IT METICULOUSLY ORGANIZES. THESE EVENTS SHOWCASE A DIVERSE COLLECTION OF DONATED ARTWORKS SANDAL GAP STUDIO TAKES GREAT PRIDE IN ITS PROGRAM SERVICE ACCOMPLISHMENTS, WHICH ARE MADE POSSIBLE THROUGH THE GENEROUS DONATIONS RECEIVED FROM OUR DEDICATED SUPPORTERS. THE INVALUABLE CONTRIBUTIONS FROM DONORS, INCLUDING ART COLLECTORS AND ARTISTS WHO PASSIONATELY SHARE THEIR CREATIONS, FORM THE CORNERSTONE OF OUR SUCCESS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SANDAL GAP STUDIO IS A REGISTERED NON-PROFIT ORGANIZATION OPERATING UNDER IRC SECTION 501(C)(3), DEDICATED TO MAKING A POSITIVE IMPACT IN THE LIVES OF SPECIAL NEEDS CHILDREN. THE ORGANIZATION FOCUSES ON ENCOURAGING THESE CHILDREN TO EXPRESS THEMSELVES THROUGH ART, FOSTERING CREATIVITY, AND PROVIDING A PLATFORM FOR THEIR UNIQUE TALENTS. THE PRIMARY MISSION OF SANDAL GAP STUDIO IS TO EMPOWER SPECIAL NEEDS CHILDREN BY ENGAGING THEM IN VARIOUS ART FORMS. THIS INITIATIVE NOT ONLY SERVES AS A CREATIVE OUTLET BUT ALSO CONTRIBUTES TO THEIR PERSONAL DEVELOPMENT AND SELF-EXPRESSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SANDAL GAP STUDIO'S FUNDRAISING LIES IN THE ART AUCTIONS IT METICULOUSLY ORGANIZES. THESE EVENTS SHOWCASE A DIVERSE COLLECTION OF DONATED ARTWORKS SANDAL GAP STUDIO TAKES GREAT PRIDE IN ITS PROGRAM SERVICE ACCOMPLISHMENTS, WHICH ARE MADE POSSIBLE THROUGH THE GENEROUS DONATIONS RECEIVED FROM OUR DEDICATED SUPPORTERS. THE INVALUABLE CONTRIBUTIONS FROM DONORS, INCLUDING ART COLLECTORS AND ARTISTS WHO PASSIONATELY SHARE THEIR CREATIONS, FORM THE CORNERSTONE OF OUR SUCCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S PROCESS FOR REVIEWING FORM 990 IS DESIGNED TO ENSURE ACCURACY AND COMPLIANCE WITH REGULATORY REQUIREMENTS. AN INTERNAL REVIEW TEAM, INCLUDING AN EXTERNAL FINANCIAL EXPERTS, IS TYPICALLY ASSEMBLED TO CONDUCT A DETAILED EXAMINATION OF THE ANNUAL TAX RETURN. THE PROCESS BEGINS BY EXAMINING EACH SECTION OF THE FORM, WITH A DEEP FOCUS ON INCOME SOURCES, EXPENSES, AND CONSIDERING THE NONPROFIT GOVERNANCE STANDARDS THAT MAY APPLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BANK CHARGES 0 96 0 CLEANING AND JANITORIAL 324 325 0 GENERAL CONTRACTORS- LABOR 0 12,768 12,768 DUES AND SUBSCRIPTIONS 0 7,129 0 FUEL EXPENSE 0 692 0 INSURANCE 5,198 5,199 0 JOB SUPPLIES 6,360 0 0 OTHER EXPENSES 0 1,597 0 SHIPPING AND POSTAGE 0 0 4,020 REPAIRS AND MAINTENANCE 0 89 0 TELEPHONE 0 1,360 0 UTILITIES 0 882 0 CONTRACT LABOR 0 6,466 6,466 OTHER FUNDRAISING EXP. 0 0 4,375 PARKING 0 87 0 TOTAL 11,882 36,690 27,629
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0826 BUNKER HILL RD
IRS990/USAddress/CityNm0HOUSTON
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd077024
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt01
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA EICHER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER/ DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SANDAL GAP STUDIO
ReturnHeader/Filer/BusinessNameControlTxt0SAND
ReturnHeader/Filer/EIN0814763316
ReturnHeader/Filer/USAddress/AddressLine1Txt0216 DETERING ST APT H
ReturnHeader/Filer/USAddress/CityNm0HOUSTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd077007
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0264023419
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WHITE & ASSOCIATES CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt014132 SCHROEDER RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HOUSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0770703229
ReturnHeader/PreparerPersonGrp/PhoneNum02818902554
ReturnHeader/PreparerPersonGrp/PreparationDt02024-07-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFF WHITE
ReturnHeader/ReturnTs02024-12-19T15:44:19-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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