Music Appreciation Society

Nonprofit profile at a glance

EIN
473147363
IRS 990-EZ coverage
2015–2025
Forms available
Form 990-EZ 2025
Location
Denver, CO, USA
Phone
3034688376
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose

Official website

Reported finances

Revenue
$148,469
Expenses
$137,393
Assets
$10,958
Liabilities
$5,940

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • David Spira (President & Board Chair)
  • Elizabeth Irby (Vice President/Managing Di)

People named in this filing

  • David Spira (President & Board Chair)
  • Elizabeth Irby (Vice President/Managing Di)
  • Elizabeth Sweeney (Secretary/Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

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.

What it reported doing in 2025

MAS produced 13 concerts in 2025, updated its website, and collaborated with other music non-profits. Awarded $10,000 grant from Denver Arts & Venues 5 Points Jazz program and received several small donations from individuals. 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.

Operating model

Revenue model
Other-operating. 75% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 82
  • Sustainability: 29
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 49.1%; rating input score 49
  • Program expense ratio: 53%; rating input score 53

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 7.5%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 0.08; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.54; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 29.1%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 5.1% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 8.5% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: -5.3% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 49.1% of revenue deployed · 53% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $73K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 11 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • Review — Financial Efficiency: Program expense ratio scored 53/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • Review — Sustainability: Operating margin scored 50/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.