﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-01-21T15:06:51-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>593038528</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CARROLL AND COMPANY CPAS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2640-A MITCHAM DRIVE</AddressLine1Txt>
        <CityNm>TALLAHASSEE</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32308</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>453354745</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE PERFORMING ARTS PROJECT INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PERF</BusinessNameControlTxt>
      <PhoneNum>3477781012</PhoneNum>
      <USAddress>
        <AddressLine1Txt>7572 PRESERVATION ROAD</AddressLine1Txt>
        <CityNm>TALLAHASSEE</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32312</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KIMBERLY SLADE</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>3477781012</PhoneNum>
      <SignatureDt>2025-01-21</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KATHLEEN E BROTHERS</PreparerPersonNm>
      <PTIN>P01256711</PTIN>
      <PhoneNum>8508771099</PhoneNum>
      <PreparationDt>2025-01-21</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.PERFORMINGARTSPROJECT.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>400</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>400</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>400</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>10657</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2805</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>2760</OtherExpensesTotalAmt>
      <TotalExpensesAmt>16222</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-15822</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>162956</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>147134</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>101312</BOYAmt>
        <EOYAmt>85490</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>61644</BOYAmt>
        <EOYAmt>61644</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>162956</BOYAmt>
        <EOYAmt>147134</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>162956</BOYAmt>
        <EOYAmt>147134</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>GUIDE A NEW GENERATION OF PERFORMING ARTISTS AS THEY LEARN FROM - AND COLLABORATE WITH - OUR WORLD-CLASS FACULTY OF WORKING PROFESSIONALS. WE USE AND DISCOVER INNOVATIVE TEACHING TECHNIQUES THAT IGNITE CURIOSITY, INSPIRE CONFIDENCE, AND PROMOTE RISK-TASKING BECAUSE WE BELIEVE THE WORLD NEEDS ART MADE BY BOLD, COMPASSIONATE PEOPLE WHO ARE A CREDIT TO THE COMMUNITY THEY SERVE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THIS YEAR, WE WERE RECONFIGURING OUR OFFERINGS. WE DID NOT CONDUCT SUMMER PROGRAMS AND INSTEAD HAVE DEVELOPED A NEW PROGRAM TO SUPPORT ARTS INNOVATION THAT WILL LAUNCH IN 2025.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>7892</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>7892</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BEN GOLDBERG</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMY GUTIERREZ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KARI LYNN HEARN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARGARET PIKE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NIKOLE VALLINS</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIMBERLY SLADE</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>40896</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JONATHAN BERNSTEIN</PersonNm>
        <TitleTxt>ARTISTIC DIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>40896</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>FL</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>KIM SLADE</PersonNm>
        <USAddress>
          <AddressLine1Txt>7572 PRESERVATION ROAD</AddressLine1Txt>
          <CityNm>TALLAHASSEE</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32312</ZIPCd>
        </USAddress>
        <PhoneNum>3477781012</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>69167</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>80286</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>53056</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>141785</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>400</CurrentTaxYearAmt>
        <TotalAmt>344694</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>69167</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>80286</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>53056</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>141785</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>400</CurrentTaxYearAmt>
        <TotalAmt>344694</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>93295</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>251399</PublicSupportTotal170Amt>
      <UnrelatedBusinessNetIncm170Grp>
        <CurrentTaxYearMinus4YearsAmt>19428</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1538</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2382</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>23348</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <TotalSupportAmt>368042</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>1028504</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.68310</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.58290</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 617 OFFICE EXPENSE 997 INFORMATION TECHNOLOGY EXP 1,121 TRAVEL 25 TOTAL 2,760</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>GRANTS RECEIVABLE 61,644 61,644 TOTAL 61,644 61,644</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>GUIDE A NEW GENERATION OF PERFORMING ARTISTS AS THEY LEARN FROM - AND COLLABORATE WITH - OUR WORLD-CLASS FACULTY OF WORKING PROFESSIONALS. WE USE AND DISCOVER INNOVATIVE TEACHING TECHNIQUES THAT IGNITE CURIOSITY, INSPIRE CONFIDENCE, AND PROMOTE RISK-TASKING BECAUSE WE BELIEVE THE WORLD NEEDS ART MADE BY BOLD, COMPASSIONATE PEOPLE WHO ARE A CREDIT TO THE COMMUNITY THEY SERVE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>