PERCUSSIVE ARTS SOCIETY INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- PERCUSSIVE ARTS SOCIETY INC (EIN 73-1385753)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-08
- IRS object ID
- 202413139349303416
- 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 | 2024-11-08T14:42:53-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 562353893 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AGRESTA STORMS & O'LEARY PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5140 COMMERCE CIRCLE | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46237 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 731385753 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PERCUSSIVE ARTS SOCIETY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PERC | BusinessNameControlTxt |
| Phone | 3179744488 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 127 E MICHIGAN ST STE 600 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46204 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOSHUA SIMONDS | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 3179744488 | PhoneNum |
| Signature | 2024-11-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JENNIFER LAPLANTE CPA | PreparerPersonNm |
| PTIN | P01914020 | PTIN |
| Phone | 3177809850 | PhoneNum |
| Preparation | 2024-11-05 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOSHUA SIMONDS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 127 E MICHIGAN ST STE 600 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,762,158 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.PAS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1961 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | TO INSPIRE, EDUCATE, AND SUPPORT PERCUSSIONISTS AND DRUMMERS THROUGHOUT THE WORLD. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 12 | TotalEmployeeCnt |
| Total Volunteers | 150 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $593,462 | PYContributionsGrantsAmt |
| CY Contributions Grants | $503,938 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $908,812 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $939,952 | CYProgramServiceRevenueAmt |
| PY Investment Income | $298,408 | PYInvestmentIncomeAmt |
| CY Investment Income | -$633,370 | CYInvestmentIncomeAmt |
| PY Other Revenue | $30,187 | PYOtherRevenueAmt |
| CY Other Revenue | $657,211 | CYOtherRevenueAmt |
| PY Total Revenue | $1,830,869 | PYTotalRevenueAmt |
| CY Total Revenue | $1,467,731 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $17,750 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $23,659 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $726,951 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $646,005 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $78,827 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,258,804 | PYOtherExpensesAmt |
| CY Other Expenses | $1,156,979 | CYOtherExpensesAmt |
| PY Total Expenses | $2,003,505 | PYTotalExpensesAmt |
| CY Total Expenses | $1,826,643 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$172,636 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$358,912 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,867,107 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,337,806 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,525,239 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,047,149 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,341,868 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,290,657 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO INSPIRE, EDUCATE, AND SUPPORT PERCUSSIONISTS AND DRUMMERS THROUGHOUT THE WORLD. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $428,568 | ExpenseAmt |
| Revenue | $83,526 | RevenueAmt |
| Desc | MEMBER SERVICES: PERCUSSIVE ARTS SOCIETY, INC. (PAS) SERVES AN INTERNATIONAL SUBSCRIBER BASE OF MORE THAN 5,000 INDIVIDUALS. PAS SUBSCRIBERS HAVE EXCLUSIVE ACCESS TO ONLINE DIGITAL ARCHIVES, EDUCATIONAL RESOURCES, RESEARCH TOOLS, AND THE PAS VIDEO LIBRARY. PAS PUBLISHES A PROFESSIONAL JOURNAL, PERCUSSIVE NOTES, SIX TIMES PER YEAR, AND A PRINT MAGAZINE, DRUMSET, FOUR TIMES PER YEAR. PAS HAS FORTY-NINE CHAPTERS IN THE UNITED STATES AND FORTY-NINE INTERNATIONAL CHAPTERS. PAS PROVIDES GRANT SUPPORT FOR CHAPTER EVENTS PROMOTING PERCUSSION THROUGH FESTIVALS, CLINICS, AND COMPETITIONS. PAS HOSTS REGIONAL PERCUSSION ENSEMBLE COMPETITIONS AND FESTIVALS IN VARIOUS LOCATIONS ACROSS THE UNITED STATES TO PROVIDE STUDENTS WITH OPPORTUNITIES TO LEARN MUSIC AND PERCUSSION THROUGH PERFORMANCE AND EXPERT ADJUDICATOR FEEDBACK. PAS PROVIDES ACADEMIC SCHOLARSHIPS TO FULL TIME STUDENTS PURSUING PERCUSSION EDUCATION AS WELL AS SCHOLARSHIPS TO STUDENTS FOR ASSISTANCE TO ATTEND THE ANNUAL PERCUSSION CONVENTION. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $730,851 | ExpenseAmt |
| Revenue | $860,452 | RevenueAmt |
| Desc | PASIC: PAS HOSTS ONE OF THE LARGEST IN-PERSON DRUM AND PERCUSSION EVENTS IN THE WORLD, AN ANNUAL 4-DAY EDUCATIONAL CONFERENCE TITLED THE PERCUSSIVE ARTS SOCIETY INTERNATIONAL CONVENTION (PASIC), WITH OVER 5,000 ATTENDEES FROM ALL OVER THE WORLD. PASIC ATTENDEES HAVE ACCESS TO OVER 100 CLINICS, CONCERTS, MASTERCLASSES, WORKSHOPS AND INTERACTIVE EXPERIENCES PRESENTED BY LEADING ARTISTS AND TEACHING PROFESSIONALS. PASIC ALSO INCLUDES A TRADESHOW FEATURING MORE THAN 100 BRANDS DEBUTING NEW INSTRUMENTS, GEAR, AND MUSIC TO PLAY AND BUY. PASIC SHOWCASES ALL AREAS OF PERCUSSION, INCLUDING DRUM SET, MARCHING, KEYBOARD, SYMPHONIC, WORLD, EDUCATION, TECHNOLOGY, AND MORE. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $183,184 | ExpenseAmt |
| Grant | $23,659 | GrantAmt |
| Revenue | -$84,596 | RevenueAmt |
| Desc | LOCAL EDUCATIONAL SERVICES: PAS IS THE STEWARD OF A COLLECTION OF HISTORIC ARTIFACTS, RARE PERCUSSION INSTRUMENTS AND A RESEARCH LIBRARY OF PERCUSSION SCORES, METHODS AND RECORDINGS FROM AROUND THE WORLD. PAS PROVIDES LOCAL EDUCATIONAL PROGRAMMING IN THE INDIANAPOLIS COMMUNITY DESIGNED TO PROVIDE A SPACE TO EXPLORE THE WORLD OF PERCUSSION FIRST-HAND. ATTENDEES LEARN ABOUT PLAYING TECHNIQUES, DELVE INTO INDIVIDUAL INSTRUMENTS, AND ENJOY MUSICAL PERFORMANCES FROM LOCAL AND NATIONAL ARTISTS AND ENSEMBLES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,342,603 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 53 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 12 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3179744488 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 127 E MICHIGAN ST STE 600 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46204 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| KATHRYN AHEARN | |||||||
| DIRECTOR | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| ANDERS ASTRAND | |||||||
| DIRECTOR | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DEB BIRNBAUM | |||||||
| DIRECTOR | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| LAUREN CAULKIN | |||||||
| DIRECTOR | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DEREK MOORE | |||||||
| DIRECTOR | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| MARCIA NEEL | |||||||
| DIRECTOR | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JOSHUA SIMONDS | |||||||
| EXECUTIVE DIRECTOR | 40.00 | 0.00 | $113,527 | $0 | $0 | Yes (X) | |
| JULIE DAVILA | |||||||
| PRESIDENT | 0.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| DR THAD ANDERSON | |||||||
| PRESIDENT-ELECT | 0.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| JUELS THOMAS | |||||||
| FIRST VICE PRESIDENT | 0.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| DR LAMON LAWHORN | |||||||
| SEC. VICE PRESIDENT | 0.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| DR MEGAN ARNS | |||||||
| SECRETARY | 0.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| MICHAEL BURRITT | |||||||
| IMMEDIATE PAST PRESIDENT | 0.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $113,527 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $406,296 | MembershipDuesAmt |
| All Other Contributions | $97,642 | AllOtherContributionsAmt |
| Total Contributions | $503,938 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CONVENTION INCOME | 459140 | $797,248 | $797,248 |
| MUSEUM SALES | 459140 | $63,778 | $63,778 |
| CHAPTER PROGRAMS | 459140 | $56,785 | $56,785 |
| PUBLICATION INCOME | 459140 | $21,741 | $21,741 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $400 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $400 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $939,952 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $75,211 | TotalRevenueColumnAmt |
| Exclusion | $75,211 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $581,846 | SecuritiesAmt |
| Other | $4,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $552,646 | SecuritiesAmt |
| Other | $741,781 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $29,200 | SecuritiesAmt |
| Other | -$737,781 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$708,581 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$737,781 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $29,200 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MISC INCOME | 900099 | $453,711 | $453,711 |
| ERC INCOME | 900099 | $203,500 | $203,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $657,211 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,467,731 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $859,382 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $104,411 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,659 | TotalAmt |
| Program Services | $23,659 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,527 | TotalAmt |
| Program Services | $71,232 | ProgramServicesAmt |
| Management And General | $33,053 | ManagementAndGeneralAmt |
| Fundraising | $9,242 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $437,387 | TotalAmt |
| Program Services | $274,436 | ProgramServicesAmt |
| Management And General | $127,346 | ManagementAndGeneralAmt |
| Fundraising | $35,605 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,663 | TotalAmt |
| Program Services | $7,349 | ProgramServicesAmt |
| Management And General | $4,280 | ManagementAndGeneralAmt |
| Fundraising | $1,034 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,006 | TotalAmt |
| Program Services | $22,639 | ProgramServicesAmt |
| Management And General | $13,182 | ManagementAndGeneralAmt |
| Fundraising | $3,185 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,422 | TotalAmt |
| Program Services | $27,324 | ProgramServicesAmt |
| Management And General | $12,580 | ManagementAndGeneralAmt |
| Fundraising | $3,518 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,507 | TotalAmt |
| Program Services | $300 | ProgramServicesAmt |
| Management And General | $5,207 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,147 | TotalAmt |
| Management And General | $30,147 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,487 | TotalAmt |
| Management And General | $16,487 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,293 | TotalAmt |
| Program Services | $55,050 | ProgramServicesAmt |
| Fundraising | $8,243 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,042 | TotalAmt |
| Program Services | $51,333 | ProgramServicesAmt |
| Management And General | $10,709 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,103 | TotalAmt |
| Program Services | $10,680 | ProgramServicesAmt |
| Management And General | $31,423 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,756 | TotalAmt |
| Program Services | $44,182 | ProgramServicesAmt |
| Management And General | $48,574 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $550,091 | TotalAmt |
| Program Services | $550,091 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,125 | TotalAmt |
| Management And General | $4,125 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,820 | TotalAmt |
| Management And General | $31,820 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,407 | TotalAmt |
| Program Services | $1,297 | ProgramServicesAmt |
| Management And General | $10,110 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| CONTRACT LABOR | $93,511 | $75,511 | $18,000 | |
| CHAPTER EXPENSES | $61,562 | $61,562 | ||
| CREDIT CARD FEES | $35,267 | $33,992 | $1,275 | |
| PUBLICATION EXPENSE | $18,292 | $18,292 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,569 | TotalAmt |
| Program Services | $13,674 | ProgramServicesAmt |
| Management And General | $24,895 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,826,643 | TotalAmt |
| Program Services | $1,342,603 | ProgramServicesAmt |
| Management And General | $405,213 | ManagementAndGeneralAmt |
| Fundraising | $78,827 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $550,047 | BOYAmt |
| EOY | $1,233,089 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $123,149 | BOYAmt |
| EOY | $308,703 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $12,545 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $29,462 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $327,795 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $263,101 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $872,149 | BOYAmt |
| EOY | $64,694 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,486,979 | BOYAmt |
| EOY | $2,536,977 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,834 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $803,949 | BOYAmt |
| EOY | $152,336 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,867,107 | BOYAmt |
| EOY | $4,337,806 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $259,777 | BOYAmt |
| EOY | $244,422 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $245,526 | BOYAmt |
| EOY | $499,230 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $161,031 | BOYAmt |
| EOY | $150,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $858,905 | BOYAmt |
| EOY | $153,497 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,525,239 | BOYAmt |
| EOY | $1,047,149 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,243,069 | BOYAmt |
| EOY | $2,069,525 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,098,799 | BOYAmt |
| EOY | $1,221,132 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,341,868 | BOYAmt |
| EOY | $3,290,657 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,867,107 | BOYAmt |
| EOY | $4,337,806 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$358,912 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $307,701 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $608,060 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $973,196 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,478,819 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $593,462 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $503,938 | CurrentTaxYearAmt |
| Total | $4,157,475 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,030,223 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $267,263 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $600,754 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $938,999 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,597,163 | CurrentTaxYearAmt |
| Total | $4,434,402 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,638,283 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,240,459 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,079,573 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,532,461 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,101,101 | CurrentTaxYearAmt |
| Total | $8,591,877 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $8,591,877 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $50,867 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $50,156 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $42,772 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $74,232 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $75,211 | CurrentTaxYearAmt |
| Total | $293,238 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $50,867 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $50,156 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $42,772 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $74,232 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $75,211 | CurrentTaxYearAmt |
| Total | $293,238 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,689,150 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,290,615 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,122,345 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,606,693 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,176,312 | CurrentTaxYearAmt |
| Total | $8,885,115 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.96700 | PublicSupportCY509Pct |
| Public Support PY509 | 0.96900 | PublicSupportPY509Pct |
| Investment Income CY | 0.03300 | InvestmentIncomeCYPct |
| Investment Income PY | 0.03000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,407 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,704 | DepreciationAmt |
| Book Value | $14,703 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $91,426 | OtherCostOrOtherBasisAmt |
| Depreciation | $55,595 | DepreciationAmt |
| Book Value | $35,831 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $219,962 | OtherCostOrOtherBasisAmt |
| Depreciation | $205,802 | DepreciationAmt |
| Book Value | $14,160 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $64,694 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RIGHT OF USE LIABILITY | Desc |
| Amt | $153,497 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $153,497 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,758,945 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $307,701 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $307,701 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,451,244 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $16,487 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $16,487 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,467,731 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,810,156 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,810,156 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $16,487 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $16,487 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,826,643 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 1A: | COLLECTION ITEMS CONSIST OF ART OBJECTS THAT ARE HELD FOR EDUCATIONAL AND CURATORIAL PURPOSES. EACH OF THE ITEMS IS CATALOGED, PRESERVED, AND CARED FOR, AND KEPT UNENCUMBERED, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. COLLECTION ITEMS ACQUIRED EITHER THROUGH PURCHASE OR DONATION ARE NOT CAPITALIZED. THE PROCEEDS FROM DEACCESSION OF COLLECTION ITEMS MAY BE USED FOR ACQUISITIONS OF NEW COLLECTION ITEMS OR THE DIRECT CARE OF EXISTING COLLECTIONS. |
| PART X, LINE 2: | PERCUSSIVE ARTS SOCIETY, INC. IS A NOT-FOR-PROFIT ORGANIZATION UNDER THE LAWS OF THE STATE OF INDIANA AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. MANAGEMENT HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS. IF THE ORGANIZATION WERE TO INCUR AN INCOME TAX LIABILITY IN THE FUTURE, INTEREST ON ANY INCOME TAX LIABILITY WOULD BE REPORTED AS INTEREST EXPENSE, AND PENALTIES ON ANY INCOME TAX WOULD BE REPORTED AS PENALTIES. MANAGEMENT'S CONCLUSIONS REGARDING UNCERTAIN TAX POSITIONS MAY BE SUBJECT TO REVIEW AND ADJUSTMENT AT A LATER DATE BASED ON ONGOING ANALYSIS OF TAX LAWS, REGULATIONS, AND INTERPRETATIONS THEREOF, AS WELL AS OTHER FACTORS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND IN INDIANA. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS PRIOR TO 2020. SUCH TAX EXAMINATIONS COULD INCLUDE QUESTIONING THE ORGANIZATION'S TAX-EXEMPT STATUS AND COMPLIANCE WITH FEDERAL, STATE, AND LOCAL TAX LAWS. NO TAX-RELATED INTEREST OR PENALTIES HAVE BEEN RECORDED IN THESE FINANCIAL STATEMENTS. GAAP REQUIRES AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX BENEFIT POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION DOES NOT BELIEVE IT IS TAKING ANY UNCERTAIN TAX BENEFIT POSITIONS. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIP | GrantTypeTxt |
| Recipient | 36 | RecipientCnt |
| Cash Grant | $23,659 | CashGrantAmt |
| Valuation Method Used | BOOK | ValuationMethodUsedDesc |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | TAX RETURN IS PRESENTED TO EXECUTIVE DIRECTOR WHO REVIEWS THE RETURN WITH THE FINANCE COMMITTEE BEFORE THE RETURN IS SIGNED AND MAILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | EMPLOYEE CONFLICT OF INTERESTS ARE REVIEWED ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE EXECUTIVE DIRECTOR'S SALARY IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION C, LINE 19 | UPON REQUEST |
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