PERCUSSIVE ARTS SOCIETY INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: PERCUSSIVE ARTS SOCIETY INC (EIN 73-1385753)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-11
IRS object ID: 202543159349303084
Schema version: 2024v5.2
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-11T12:05:03-06:00	ReturnTs
Tax Period End	2024-12-31	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	2024-01-01	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	2025-11-07	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	2025-11-06	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	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	$2,485,769	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	11	TotalEmployeeCnt
Total Volunteers	150	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$503,938	PYContributionsGrantsAmt
CY Contributions Grants	$602,246	CYContributionsGrantsAmt
PY Program Service Revenue	$939,952	PYProgramServiceRevenueAmt
CY Program Service Revenue	$992,066	CYProgramServiceRevenueAmt
PY Investment Income	-$633,370	PYInvestmentIncomeAmt
CY Investment Income	$264,198	CYInvestmentIncomeAmt
PY Other Revenue	$657,211	PYOtherRevenueAmt
CY Other Revenue	$22,387	CYOtherRevenueAmt
PY Total Revenue	$1,467,731	PYTotalRevenueAmt
CY Total Revenue	$1,880,897	CYTotalRevenueAmt
PY Grants And Similar Paid	$23,659	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$32,145	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$646,005	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$676,765	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$80,039	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,156,979	PYOtherExpensesAmt
CY Other Expenses	$1,176,655	CYOtherExpensesAmt
PY Total Expenses	$1,826,643	PYTotalExpensesAmt
CY Total Expenses	$1,885,565	CYTotalExpensesAmt
PY Revenues Less Expenses	-$358,912	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$4,668	CYRevenuesLessExpensesAmt
Total Assets BOY	$4,337,806	TotalAssetsBOYAmt
Total Assets EOY	$4,614,547	TotalAssetsEOYAmt
Total Liabilities BOY	$1,047,149	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,025,078	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,290,657	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,589,469	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	$448,872	ExpenseAmt
Revenue	$62,164	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	$820,405	ExpenseAmt
Revenue	$929,902	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	$61,271	ExpenseAmt
Grant	$32,145	GrantAmt
Revenue	$22,387	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	$1,330,548	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	58	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	11	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	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
KATHRYN AHEARN
DIRECTOR	0.00	Yes (X)	$0	$0	$0
ANDERS ASTRAND
DIRECTOR	0.00	Yes (X)	$0	$0	$0
DEB BIRNBAUM
DIRECTOR	0.00	Yes (X)	$0	$0	$0
LAUREN CAULKIN
DIRECTOR	0.00	Yes (X)	$0	$0	$0
DEREK MOORE
DIRECTOR	0.00	Yes (X)	$0	$0	$0
MARCIA NEEL
DIRECTOR	0.00	Yes (X)	$0	$0	$0
JOSHUA SIMONDS
EXECUTIVE DIRECTOR	40.00		$116,670	$0	$0	Yes (X)
JULIE DAVILA
PRESIDENT	0.00		$0	$0	$0	Yes (X)
DR THAD ANDERSON
PRESIDENT-ELECT	0.00		$0	$0	$0	Yes (X)
JUELS THOMAS
FIRST VICE PRESIDENT	0.00		$0	$0	$0	Yes (X)
DR LAMON LAWHORN
SEC. VICE PRESIDENT	0.00		$0	$0	$0	Yes (X)
DR MEGAN ARNS
SECRETARY	0.00		$0	$0	$0	Yes (X)
MICHAEL BURRITT
IMMEDIATE PAST PRESIDENT	0.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$116,670	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	$412,492	MembershipDuesAmt
All Other Contributions	$189,754	AllOtherContributionsAmt
Total Contributions	$602,246	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONVENTION INCOME	459140	$870,558	$870,558
MUSEUM SALES	459140	$59,344	$59,344
CHAPTER PROGRAMS	459140	$43,305	$43,305
PUBLICATION INCOME	459140	$18,859	$18,859

Field	Value	IRS element (for citing)
Total Program Service Revenue	$992,066	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$118,247	TotalRevenueColumnAmt
Exclusion	$118,247	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$750,823	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$604,872	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$145,951	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$145,951	TotalRevenueColumnAmt
Exclusion	$145,951	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISC INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$22,387	TotalRevenueColumnAmt
Related Or Exempt Func Income	$22,387	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$22,387	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,880,897	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,014,453	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$264,198	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$32,145	TotalAmt
Program Services	$32,145	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$119,671	TotalAmt
Program Services	$74,164	ProgramServicesAmt
Management And General	$35,409	ManagementAndGeneralAmt
Fundraising	$10,098	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$457,259	TotalAmt
Program Services	$283,379	ProgramServicesAmt
Management And General	$135,297	ManagementAndGeneralAmt
Fundraising	$38,583	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$13,895	TotalAmt
Program Services	$7,838	ProgramServicesAmt
Management And General	$4,992	ManagementAndGeneralAmt
Fundraising	$1,065	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$40,546	TotalAmt
Program Services	$22,871	ProgramServicesAmt
Management And General	$14,567	ManagementAndGeneralAmt
Fundraising	$3,108	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$45,394	TotalAmt
Program Services	$28,133	ProgramServicesAmt
Management And General	$13,441	ManagementAndGeneralAmt
Fundraising	$3,820	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$6,333	TotalAmt
Program Services	$3,568	ProgramServicesAmt
Management And General	$2,765	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$18,250	TotalAmt
Management And General	$18,250	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$20,145	TotalAmt
Management And General	$20,145	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$63,540	TotalAmt
Program Services	$61,878	ProgramServicesAmt
Fundraising	$1,662	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$83,895	TotalAmt
Program Services	$68,288	ProgramServicesAmt
Management And General	$15,549	ManagementAndGeneralAmt
Fundraising	$58	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$43,773	TotalAmt
Program Services	$9,455	ProgramServicesAmt
Management And General	$34,318	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$68,547	TotalAmt
Program Services	$20,960	ProgramServicesAmt
Management And General	$47,587	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$526,333	TotalAmt
Program Services	$526,333	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$2,805	TotalAmt
Management And General	$2,805	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$21,705	TotalAmt
Management And General	$21,705	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$6,565	TotalAmt
Management And General	$6,565	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
CONTRACT LABOR	$105,486	$55,686	$30,000	$19,800
CHAPTER EXPENSES	$68,160	$68,160
DONOR AND BOARD DEVELOP	$51,469	$0	$49,625	$1,844
CREDIT CARD FEES	$38,661	$37,315	$1,345	$1

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$50,988	TotalAmt
Program Services	$30,375	ProgramServicesAmt
Management And General	$20,613	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,885,565	TotalAmt
Program Services	$1,330,548	ProgramServicesAmt
Management And General	$474,978	ManagementAndGeneralAmt
Fundraising	$80,039	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,233,089	BOYAmt
EOY	$512,292	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$308,703	BOYAmt
EOY	$125,400	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$12,545	BOYAmt
EOY	$9,601	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$29,462	BOYAmt
EOY	$10,063	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$379,033	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$284,806	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$64,694	BOYAmt
EOY	$94,227	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$2,536,977	BOYAmt
EOY	$3,776,959	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$152,336	BOYAmt
EOY	$86,005	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,337,806	BOYAmt
EOY	$4,614,547	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$244,422	BOYAmt
EOY	$280,503	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$499,230	BOYAmt
EOY	$507,049	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$150,000	BOYAmt
EOY	$150,000	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$153,497	BOYAmt
EOY	$87,526	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,047,149	BOYAmt
EOY	$1,025,078	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	$2,069,525	BOYAmt
EOY	$2,189,021	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,221,132	BOYAmt
EOY	$1,400,448	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,290,657	BOYAmt
EOY	$3,589,469	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,337,806	BOYAmt
EOY	$4,614,547	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$4,668	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$303,480	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	$973,196	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,478,819	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$593,462	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$503,938	CurrentTaxYearMinus1YearAmt
Current Tax Year	$602,246	CurrentTaxYearAmt
Total	$4,151,661	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$267,263	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$600,754	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$938,999	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,597,163	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,014,453	CurrentTaxYearAmt
Total	$4,418,632	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,240,459	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,079,573	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,532,461	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,101,101	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,616,699	CurrentTaxYearAmt
Total	$8,570,293	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	$8,570,293	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$50,156	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$42,772	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$74,232	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$75,211	CurrentTaxYearMinus1YearAmt
Current Tax Year	$118,247	CurrentTaxYearAmt
Total	$360,618	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$50,156	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$42,772	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$74,232	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$75,211	CurrentTaxYearMinus1YearAmt
Current Tax Year	$118,247	CurrentTaxYearAmt
Total	$360,618	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,290,615	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,122,345	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,606,693	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,176,312	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,734,946	CurrentTaxYearAmt
Total	$8,930,911	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.95960	PublicSupportCY509Pct
Public Support PY509	0.96700	PublicSupportPY509Pct
Investment Income CY	0.04040	InvestmentIncomeCYPct
Investment Income PY	0.03300	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	$2,114	DepreciationAmt
Book Value	$14,293	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$99,143	OtherCostOrOtherBasisAmt
Depreciation	$62,606	DepreciationAmt
Book Value	$36,537	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$263,483	OtherCostOrOtherBasisAmt
Depreciation	$220,086	DepreciationAmt
Book Value	$43,397	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$94,227	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	RIGHT OF USE LIABILITY	Desc
Amt	$87,526	Amt

Field	Value	IRS element (for citing)
Total Liability	$87,526	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$2,164,232	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$303,480	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$303,480	RevenueNotReportedAmt
Revenue Subtotal	$1,860,752	RevenueSubtotalAmt
Investment Expenses Not Incld	$20,145	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$20,145	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$1,880,897	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,865,420	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$1,865,420	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$20,145	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$20,145	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,885,565	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	52	RecipientCnt
Cash Grant	$32,145	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