Nonprofit · EIN 27-3171083
SCAPA CENTER FOR THE ARTS
Tax-exempt · LEXINGTON, KY 40507
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $28,835 | $0 | $28,835 | $692,672 | $0 | $692,672 |
| December 31, 2024 | 990 | $36,459 | $0 | $36,459 | $663,837 | $0 | $663,837 |
| December 31, 2023 | 990 | $9,393 | $0 | $9,393 | $627,378 | $0 | $627,378 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $28,835
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
Balance sheet and other
- Total assets, start of year
- $663,837
- Total assets, end of year
- $692,672
- Total liabilities, end of year
- $0
- Net assets, end of year
- $692,672
- Gross receipts
- $28,835
- Employees
- 0
- Volunteers
- 8
- Year formed
- 2010
- State of legal domicile
- KY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RITA POLZIN | PRESIDENT Trustee or director, Officer | 1 | $0 |
| SANDY SHAFER | SECRETARY Trustee or director, Officer | 1 | $0 |
| WILLIAM KOHM | TREASURER Trustee or director, Officer | 1 | $0 |
| CHRISTEN GATTON-STINNETT | DIRECTOR Trustee or director | 1 | $0 |
| MARTA FERGUSON | DIRECTOR Trustee or director | 1 | $0 |
| BETH RANDOLPH | DIRECTOR Trustee or director | 1 | $0 |
| MARILYN CUNNINGHAM | DIRECTOR Trustee or director | 1 | $0 |
| KATHRYN WAREKE RYAN | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RITA POLZIN | PRESIDENT Trustee or director, Officer | 1 | $0 |
| SANDY SHAFER | SECRETARY Trustee or director, Officer | 1 | $0 |
| WILLIAM KOHM | TREASURER Trustee or director, Officer | 1 | $0 |
| CHRISTEN GATTON-STINNETT | DIRECTOR Trustee or director | 1 | $0 |
| MARTA FERGUSON | DIRECTOR Trustee or director | 1 | $0 |
| BETH RANDOLPH | DIRECTOR Trustee or director | 1 | $0 |
| MARILYN CUNNINGHAM | DIRECTOR Trustee or director | 1 | $0 |
| KATHRYN WAREKE RYAN | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RITA POLZIN | PRESIDENT Trustee or director, Officer | 1 | $0 |
| SANDY SHAFER | SECRETARY Trustee or director, Officer | 1 | $0 |
| WILLIAM KOHM | TREASURER Trustee or director, Officer | 1 | $0 |
| CHRISTEN GATTON-STINNETT | DIRECTOR Trustee or director | 1 | $0 |
| MARTA FERGUSON | DIRECTOR Trustee or director | 1 | $0 |
| BETH RANDOLPH | DIRECTOR Trustee or director | 1 | $0 |
| MARILYN CUNNINGHAM | DIRECTOR Trustee or director | 1 | $0 |
| KATHRYN WAREKE RYAN | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 250 W MAIN ST STE 1400, LEXINGTON, KY 40507-1721
- In care of
- % RICK GRANT
- Mailing address (990-N for 2021)
- 250 West Main Street, Lexington KY 40507
- Principal officer (990 for 2025)
- RITA POLZIN, 250 W MAIN STREET SUITE 1400, LEXINGTON, KY 40507
- Principal officer (990-N for 2021)
- Rita Polzin, 13 Still Meadow Lane, Lexington KY 40509
- Signed the 990
- RITA POLZIN, PRESIDENT
- Phone
- (859) 425-7625
Mission
TO SUPPORT SCAPA (SCHOOL OF PERFORMING ARTS) PERFORMANCES AND NEW PERFORMANCE HALL LOCATION
Program accomplishments
- RAISE FUNDS TO SUPPORT SCAPA (SCHOOL OF PERFORMING ARTS) PERFORMANCES AND NEW PERFORMANCE HALL LOCATION
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 27-3171083
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2010
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A61)
- Assets (IRS master file)
- $692,672
- Income (IRS master file)
- $28,835
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $28,835 | $0 | $692,672 | XML |
| 990 | December 2024 | $36,459 | $0 | $663,837 | XML |
| 990 | December 2023 | $9,393 | $0 | $627,378 | XML |
| 990 | December 2022 | $507,786 | $0 | $617,985 | IRS |
| 990-N for 2021 Officer: Rita Polzin | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-3171083).
Questions about SCAPA CENTER FOR THE ARTS
- What is the EIN of SCAPA CENTER FOR THE ARTS?
- The employer identification number (EIN) of SCAPA CENTER FOR THE ARTS is 27-3171083.
- Is SCAPA CENTER FOR THE ARTS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to SCAPA CENTER FOR THE ARTS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SCAPA CENTER FOR THE ARTS file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SCAPA CENTER FOR THE ARTS due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SCAPA CENTER FOR THE ARTS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SCAPA CENTER FOR THE ARTS?
- The 990 for the year ended December 31, 2025 names RITA POLZIN.
- Who are the officers and directors of SCAPA CENTER FOR THE ARTS?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does SCAPA CENTER FOR THE ARTS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $28,835, expenses of $0 and total assets of $692,672 at year end.
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