Music Association of Canyon County Inc

Nonprofit profile at a glance

EIN
871259955
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025, Form 990-N 2024
Location
Nampa, ID, USA
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Symphony Orchestras

Reported finances

Revenue
$59,669
Expenses
$52,319
Assets
$16,940
Liabilities
$8,069

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

Leadership & pay

13 people listed

Executive titles in this filing

  • Leonard Bruce Mills Jr (President)
  • Daniel Baldwin (Vice President)
  • Hannah Bailey (Executive Director)

People named in this filing

  • Leonard Bruce Mills Jr (President)
  • Daniel Baldwin (Vice President)
  • Valerie Knack-Overstreet (Secretary)

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

The Music Association of Canyon County provides educational and performance opportunities to students and adults in Canyon County Idaho. The organization teaches music performance skills to children ages 8 through 17 through Childrens Choruses Youth Symphony and summer camps. These ensembles perform throughout the year. Adults and students ages 16 and up may perform in the Symphony or Master Chorale or Wind Ensemble. Current participation is about 350 members in total. Performances of all organizations are provided to the public at low cost when compared to professional organizations enhancing the lives of individuals within the community. Community involvement in terms of attendees at the various performances reaches between 1,500 and 2,000 per year.

What it reported doing in 2025

The Canyon County Youth Symphony just completed its 3rd year of operations. The ensemble is made up of students ranging from 12 to 17 years of age. The professional directors provide instrumental coaching ensemble performance training and exposure to classical through modern orchestral literature difficulty adjusted to the Jr. High through High School capabilities. They perform twice a year independently and join the Symphony in their Family Concert performing side by side with the Canyon County Symphony members. Total attendance at the individual concerts was approximately 225 in 2025 not including the Family Concert with an attendance of approximately 400.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 82
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.3%; rating input score 56
  • Program expense ratio: 64.2%; rating input score 64

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 12.3%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 0.32; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.48; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 20.6%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 38.5% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 41.3% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 30.3% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 56.3% of revenue deployed · 64.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $34K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.