Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
Music Appreciation Society
EIN 47-3147363 • 501(c)3 • Denver, CO
Profile
Provide live music programming, educational workshops, scholarships, student pricing, and other membership benefits for supporters. Promote artists, events and educate the general public and members about music.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.01x
Liabilities / Revenue
67th percentile
Higher debt load relative to revenue than 67% of similar nonprofits.
Net Margin
90th percentile
Higher net margin than 90% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
99th percentile
Faster asset growth than 99% of similar nonprofits.
Revenue Growth
99th percentile
Faster revenue growth than 99% of similar nonprofits.
Balance Sheet
Assets
Down$7,066
Down $21,479 (-75%) from 2023
Liabilities
Up$13,173
Up $12,775 (+3210%) from 2023
Net Assets
Down-$6,107
Down $34,254 (-122%) from 2023
Revenue
Up$129,208
Up $79,208 (+158%) from 2023
Expenses
Up$163,462
Up $139,339 (+578%) from 2023
Net Income
Down-$34,254
Down $60,131 (-232%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $7,066
- Liabilities
- $13,173
- Net assets
- -$6,107
- Revenue
- $129,208
- Expenses
- $163,462
- Net income
- -$34,254
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Feb 9, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $129,208
Mission and Program Overview
Mission
Provide live music programming, educational workshops, scholarships, student pricing, and other membership benefits for supporters. Promote artists, events and educate the general public and members about music.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| MAS produced 11 concerts in 2024, created a new website, new graphics and collaborated with other music non-profits. Donated to Blues Origin Institute. MAS also produced numerous videos of these events and shared them with the public on YouTube. Visiting artists held programs at other non-profit organizations. MAS provided discounts for students and youth. | $100,000 | $55,962 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Elizabeth Irby | Vice President/Managing Director | PT | $41,342 | - | $41,342 |
| David Spira | President & Board Chair | PT | $0 | - | - |
| Elizabeth Sweeney | Secretary/Treasurer | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Music Appreciation Society
- EIN
- 47-3147363
- Phone
- 3034688376
- Address
- 300 Jackson St Ste 550, Denver, CO 80209
Signing Officer
- Name
- David Spira
- Title
- President
- Phone
- 3034688376
- Signed
- 2025-02-09
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Mary Gallagher CPA LLC
- Address
- 1040 S Gaylord St Suite 82, Denver, CO 80209
- Preparer
- Mary Gallagher
- Phone
- 3039074621
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 8 - Other Revenue
“Description: Contributions from Disqualifying Person - Spira Giving Colorados. Amount: 100000. Description: Sponsorships. Amount: 1864. Total to Form 990-EZ, line 8: 101864.”
Form 990-EZ, Part I, Line 16 - Other Expenses
“Description: Advertising & Marketing. Amount: 53470. Description: Other General & Administrative Expenses. Amount: 2660. Description: Program Expenses. Amount: 55962. Description: Development Expenses. Amount: 511. Description: Bank & Credit Card Fees. Amount: 896. Total to Form 990-EZ, line 16: 113499.”
Form 990-EZ, Part II, Line 24 - Other Assets
“Description: Prepaid Expenses. Beg. of Year Amount: 8430. End of Year Amount: 406. Description: Pledges Receivable. Beg. of Year Amount: 0. End of Year Amount: 2249.”
Form 990-EZ, Part II, Line 26 - Other Liabilities
“Description: Accounts Payable. Beg. of Year Amount: 0. End of Year Amount: 7958. Description: Credit Cards. Beg. of Year Amount: 398. End of Year Amount: 4141. Description: Prepaid Ticket Sales. Beg. of Year Amount: 0. End of Year Amount: 1074.”
Raw XML Appendix157 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Denver |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 80209 |
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| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 4411 |
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| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -34254 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 8621 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 28545 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 7066 |
| IRS990EZ/GrossReceiptsAmt | 0 | 129208 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 28147 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -6107 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 28147 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -6107 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 22.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 41342 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | David Spira |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Elizabeth Irby |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Elizabeth Sweeney |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President & Board Chair |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice President/Managing Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Secretary/Treasurer |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 8430 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 2655 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 113499 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 101864 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Provide live music programming, educational workshops, scholarships, student pricing, and other membership benefits for supporters. Promote artists, events and educate the general public and members about music. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 23294 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | MAS produced 11 concerts in 2024, created a new website, new graphics and collaborated with other music non-profits. Donated to Blues Origin Institute. MAS also produced numerous videos of these events and shared them with the public on YouTube. Visiting artists held programs at other non-profit organizations. MAS provided discounts for students and youth. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 100000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 55962 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 41342 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 398 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 13173 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 163462 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 55962 |
| IRS990EZ/TotalRevenueAmt | 0 | 129208 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | Description: Unrestricted Date: 01/22/24 Amount: 50000. Description: Unrestricted Date: 06/27/24 Amount: 50000. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | Schedule A, Part VI, List of Unusual Grants: |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 4050 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2500 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 8550 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 23294 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
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| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 3320 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 26614 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 35164 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 27344 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2500 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 5320 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 35164 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 2500 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 5320 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 35164 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description: Contributions from Disqualifying Person - Spira Giving Colorados. Amount: 100000. Description: Sponsorships. Amount: 1864. Total to Form 990-EZ, line 8: 101864. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description: Advertising & Marketing. Amount: 53470. Description: Other General & Administrative Expenses. Amount: 2660. Description: Program Expenses. Amount: 55962. Description: Development Expenses. Amount: 511. Description: Bank & Credit Card Fees. Amount: 896. Total to Form 990-EZ, line 16: 113499. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description: Prepaid Expenses. Beg. of Year Amount: 8430. End of Year Amount: 406. Description: Pledges Receivable. Beg. of Year Amount: 0. End of Year Amount: 2249. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Description: Accounts Payable. Beg. of Year Amount: 0. End of Year Amount: 7958. Description: Credit Cards. Beg. of Year Amount: 398. End of Year Amount: 4141. Description: Prepaid Ticket Sales. Beg. of Year Amount: 0. End of Year Amount: 1074. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 8 - Other Revenue |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 16 - Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part II, Line 24 - Other Assets |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part II, Line 26 - Other Liabilities |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | David Spira |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3034688376 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-02-09 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Music Appreciation Society |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MUSI |
| ReturnHeader/Filer/EIN | 0 | 473147363 |
| ReturnHeader/Filer/PhoneNum | 0 | 3034688376 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 300 Jackson St Ste 550 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Denver |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CO |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 80209 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 462871402 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MARY GALLAGHER CPA LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1040 S Gaylord St Suite 82 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Denver |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 80209 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3039074621 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-02-09 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Mary Gallagher |
| ReturnHeader/ReturnTs | 0 | 2025-02-18T15:35:55-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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