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MUSIC APPRECIATION SOCIETY: Form 990EZ, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
MUSIC APPRECIATION SOCIETY (EIN 47-3147363)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-02-18
IRS object ID
202540499349201229
Schema version
2024v5.0
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

FieldValueIRS element (for citing)
Return2025-02-18T15:35:55-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN462871402PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MARY GALLAGHER CPA LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11040 S Gaylord St Suite 82AddressLine1Txt
CityDenverCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80209ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN473147363EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Music Appreciation SocietyBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMUSIBusinessNameControlTxt
Phone3034688376PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 Jackson St Ste 550AddressLine1Txt
CityDenverCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80209ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDavid SpiraPersonNm
Person TitlePresidentPersonTitleTxt
Phone3034688376PhoneNum
Signature2025-02-09SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMary GallagherPreparerPersonNm
PTINP00307339PTIN
Phone3039074621PhoneNum
Preparation2025-02-09PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website AddressN/AWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$129,208GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$4,050ContributionsGiftsGrantsEtcAmt
Program Service Revenue$23,294ProgramServiceRevenueAmt
Other Revenue Total$101,864OtherRevenueTotalAmt
Total Revenue$129,208TotalRevenueAmt
Salaries Other Comp Empl Bnft$41,342SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$8,621FeesAndOtherPymtToIndCntrctAmt
Other Expenses Total$113,499OtherExpensesTotalAmt
Total Expenses$163,462TotalExpensesAmt
Excess Or Deficit For Year-$34,254ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$28,147NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY-$6,107NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$20,115BOYAmt
EOY$4,411EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$8,430BOYAmt
EOY$2,655EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$28,545BOYAmt
EOY$7,066EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$398BOYAmt
EOY$13,173EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$28,147BOYAmt
EOY-$6,107EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
Primary Exempt PurposeProvide 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

FieldValueIRS element (for citing)
Description Program Srvc AccomMAS 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.DescriptionProgramSrvcAccomTxt
Grants And Allocations$100,000GrantsAndAllocationsAmt
Program Service Expenses$55,962ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$55,962TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
David Spira
President & Board Chair5.00$0$0$0
Elizabeth Irby
Vice President/Managing Director22.00$41,342$0$0
Elizabeth Sweeney
Secretary/Treasurer5.00$0$0$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt0ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI0OrganizationHadUBIInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Made Loans To From Officers0MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Anita YoungblutBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 S Jackson St Suite 550AddressLine1Txt
CityDenverCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80209ZIPCd
FieldValueIRS element (for citing)
Phone3034688376PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
School Operating0SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (1)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,500CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$4,050CurrentTaxYearAmt
Total$8,550TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,320CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$23,294CurrentTaxYearAmt
Total$26,614TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,320CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,500CurrentTaxYearMinus3YearsAmt
Current Tax Year$27,344CurrentTaxYearAmt
Total$35,164TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$35,164PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,320CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,500CurrentTaxYearMinus3YearsAmt
Current Tax Year$27,344CurrentTaxYearAmt
Total$35,164TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule A, Part VI, List of Unusual Grants:FormAndLineReferenceDesc
ExplanationDescription: Unrestricted Date: 01/22/24 Amount: 50000. Description: Unrestricted Date: 06/27/24 Amount: 50000.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990-EZ, Part I, Line 8 - Other RevenueDescription: 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 ExpensesDescription: 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 AssetsDescription: 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 LiabilitiesDescription: 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.

Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl

FieldValueIRS element (for citing)
DeclarationThe 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

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