MUSIC APPRECIATION SOCIETY: Form 990EZ, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- MUSIC APPRECIATION SOCIETY (EIN 47-3147363)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-02-07
- IRS object ID
- 202100389349200050
- Schema version
- 2020v4.0
- 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 | 2021-02-07T09:20:25-06:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 462871402 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARY GALLAGHER CPA LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1720 S Bellaire St Suite 325 | AddressLine1Txt |
| City | Denver | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80222 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 473147363 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Music Appreciation Society | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MUSI | BusinessNameControlTxt |
| Phone | 3034688376 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 Jackson St Ste 550 | AddressLine1Txt |
| City | Denver | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80209 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | David Spira | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 3034688376 | PhoneNum |
| Signature | 2021-02-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | David | PersonFirstNm |
| Person Last | Spira | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Mary Gallagher | PreparerPersonNm |
| PTIN | P00307339 | PTIN |
| Phone | 3039074621 | PhoneNum |
| Preparation | 2021-02-07 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $5,320 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $2,000 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $3,320 | ProgramServiceRevenueAmt |
| Total Revenue | $5,320 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $5,282 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $11,259 | OtherExpensesTotalAmt |
| Total Expenses | $16,541 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$11,221 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $12,875 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $1,654 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,084 | BOYAmt |
| EOY | $1,654 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,910 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,994 | BOYAmt |
| EOY | $1,654 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $119 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,875 | BOYAmt |
| EOY | $1,654 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | 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. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | MAS produced and promoted two live concerts: Composer David Amram "Duos" concert with Mr. Amram and six other performers and Josephine Foster presented a solo performance. The state of Colorado shut down live gatherings due to COVID for the remainder of the year . The Amram Duos concert was audio and video recorded, along with his entire Denver visit which resulted in 2 videos produced by MAS. The video program "David Amram - Right On TIme" aired in October on PBS12 and the concert video will also be released in the future. MAS produced a record album by Tom Hagerman - "Post Truth Serum - Modern Victims" MAS002 and published MAS001 "Grande Orquest Navarre - LIVE at Baur's" on Bandcamp.com. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $0 | GrantsAndAllocationsAmt |
| Program Service Expenses | $0 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $0 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| David Spira | ||||
| President & Board Chair | 5.00 | $0 | $0 | $0 |
| Susan Cahill | ||||
| Vice President & Board Mem | 5.00 | $0 | $0 | $0 |
| Sara Parkinson | ||||
| Secretary/Treasurer & Boar | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Anita Youngblut | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 S Jackson St Suite 550 | AddressLine1Txt |
| City | Denver | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80209 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3034688376 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
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 | $19,891 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $18,440 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $948 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $2,000 | CurrentTaxYearAmt |
| Total | $41,279 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $39,765 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $30,030 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,755 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,800 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,320 | CurrentTaxYearAmt |
| Total | $90,670 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $59,656 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $48,470 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,703 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,800 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,320 | CurrentTaxYearAmt |
| Total | $131,949 | 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 | $131,949 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $59,656 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $48,470 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,703 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,800 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,320 | CurrentTaxYearAmt |
| Total | $131,949 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99340 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990-EZ, Part I, Line 16 - Other Expenses | Description: Advertising & Promotional. Amount: 6324. Description: Business License. Amount: 10. Description: Dues & Subscriptions. Amount: 221. Description: Other General & Administrative Expenses. Amount: 1238. Description: Sound & Video. Amount: 1914. Description: Travel. Amount: 1552. Total to Form 990-EZ, line 16: 11259. |
| Form 990-EZ, Part II, Line 24 - Other Assets | Description: Accounts Receivable. Beg. of Year Amount: 2910. End of Year Amount: 0. |
| Form 990-EZ, Part II, Line 26 - Other Liabilities | Description: Credit Cards. Beg. of Year Amount: 119. End of Year Amount: 0. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | 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. | DeclarationDesc |
Comments