Civic Intelligence

Spontaneous Celebrations Inc.

990 • Fiscal year 2015 • EIN 01-3253364

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 14, 2016

45 Danforth StreetJamaica Plain, MA 02130

(617) 524-6373

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$867,488

Down $71,597 (-7.6%) from 2014

Net Assets

Down

$858,758

Down $68,804 (-7.4%) from 2014

Liabilities

Down

$8,730

Down $2,793 (-24%) from 2014

Revenue And Expenses

Revenue

Up

$282,336

Up $15,996 (+6.0%) from 2014

Expenses

Up

$325,617

Up $72,757 (+29%) from 2014

Net Income

Down

-$43,281

Down $56,761 (-421%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $919,303Liabilities 2010: $17,222Net Assets 2010: $902,0812010Assets 2011: $914,572Liabilities 2011: $14,710Net Assets 2011: $899,8622011Assets 2012: $921,567Liabilities 2012: $18,714Net Assets 2012: $902,8532012Assets 2013: $930,797Liabilities 2013: $16,715Net Assets 2013: $914,0822013Assets 2014: $939,085Liabilities 2014: $11,523Net Assets 2014: $927,5622014Assets 2015: $867,488Liabilities 2015: $8,730Net Assets 2015: $858,7582015Assets 2015: $990,810Liabilities 2015: $11,896Net Assets 2015: $978,9142015Assets 2016: $994,123Liabilities 2016: $28,487Net Assets 2016: $965,6362016Assets 2017: $953,850Liabilities 2017: $33,232Net Assets 2017: $920,6182017Assets 2018: $1,092,806Liabilities 2018: $13,032Net Assets 2018: $1,079,7742018Assets 2019: $1,147,920Liabilities 2019: $5,000Net Assets 2019: $1,142,9202019Assets 2020: $1,204,667Liabilities 2020: $2,500Net Assets 2020: $1,202,1672020Assets 2021: $1,207,013Liabilities 2021: $88,858Net Assets 2021: $1,118,1552021Assets 2022: $1,231,513Liabilities 2022: $88,858Net Assets 2022: $1,142,6552022Assets 2023: $1,195,161Liabilities 2023: $89,512Net Assets 2023: $1,105,6492023Assets 2024: $1,159,832Liabilities 2024: $88,070Net Assets 2024: $1,071,7622024

Highlighted filing

2015

Assets$867,488
Liabilities$8,730
Net Assets$858,758

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2010: $266,8912010Expenses 2011: $223,1172011Expenses 2012: $240,5202012Revenue 2013: $269,255Expenses 2013: $258,026Net Income 2013: $11,2292013Revenue 2014: $266,340Expenses 2014: $252,860Net Income 2014: $13,4802014Revenue 2015: $282,336Expenses 2015: $325,617Net Income 2015: -$43,2812015Revenue 2015: $300,740Expenses 2015: $249,388Net Income 2015: $51,3522015Revenue 2016: $226,929Expenses 2016: $240,207Net Income 2016: -$13,2782016Revenue 2017: $215,666Expenses 2017: $260,684Net Income 2017: -$45,0182017Revenue 2018: $416,908Expenses 2018: $229,505Net Income 2018: $187,4032018Revenue 2019: $322,504Expenses 2019: $231,965Net Income 2019: $90,5392019Revenue 2020: $312,190Expenses 2020: $227,900Net Income 2020: $84,2902020Revenue 2021: $250,423Expenses 2021: $230,133Net Income 2021: $20,2902021Revenue 2022: $250,423Expenses 2022: $226,808Net Income 2022: $23,6152022Revenue 2023: $193,771Expenses 2023: $230,777Net Income 2023: -$37,0062023Revenue 2024: $195,572Expenses 2024: $229,459Net Income 2024: -$33,8872024

Highlighted filing

2015

Revenue$282,336
Expenses$325,617
Net Income-$43,281
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 14, 2016
Return Version
2015v2.1
Gross Receipts
$282,336
Mission and Program Overview

Mission

Community cohesion through activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$754,672$721,953▼ $32,719
Savings and Temporary Cash Investments$175,986$138,077▼ $37,909
Prepaid Expenses and Deferred Charges$4,128$3,987▼ $141
Accounts Receivable$4,299$3,471▼ $828
Total Assets$939,085$867,488▼ $71,597
Liabilities
Accounts Payable and Accrued Expenses$5,498$8,730▲ $3,232
Other Liabilities$6,025--
Total Liabilities$11,523$8,730▼ $2,793
Net Assets / Fund Balance
Unrestricted Net Assets$809,700$858,758▲ $49,058
Temporarily Rstr Net Assets$117,862--
Total Net Assets Fund Balance$927,562$858,758▼ $68,804
Total Liabilities and Net Assets / Fund Balance$939,085$867,488▼ $71,597

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$280,798$244,384$525,182
Land$423,700-$423,700
Leasehold Improvements$27,456-$27,456
Other Land Buildings$-10,001$10,001-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Arva ClarkPresident
Jeannette HuezoDirector
Josmar TorresDirector
Kalamu KietaDirector
Michal ShapiroDirector
Mike LaphamDirector
Linda Muir-robinsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$194,046
Program Service Revenue
$88,200
Investment Income
$90
Other Revenue
$0
All Other Contributions
$188,446
Change in Net Assets
$-43,281

Audited Revenue Reconciliation

Revenue per Audited Statements
$282,336
Revenue Not Reported on Form 990
$12,000
Total Revenue per Audited Statements
$294,336
Total Revenue per Form 990
$282,336
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$211,817
Salaries, Compensation, and Employee Benefits$113,800
Total Fundraising Expense$5,227
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$82,757$17,369$2,043$102,169
Occupancy$20,707$4,346$511$25,564
Payroll Taxes$9,421$1,977$233$11,631
Office Expenses$7,963$1,671$197$9,831
Fees for Services Accounting-$6,720-$6,720
Fees for Services Other$1,621$1,729-$3,350
Insurance$1,537$323$38$1,898
Other Expenses$52,384$312$2,205$312
Total Functional Expenses$265,693$54,697$5,227$325,617

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$363,140
Expenses per Audited Statements$325,617
Total Expenses per Form 990$325,617
Expenses Not Reported on Form 990$37,523
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Officers and senior organizational management review 990 prior to irs submission.

Form 990, Page 6, Part VI, Line 12C

Annual disclosure required.

Form 990, Page 6, Part VI, Line 15A

Board of directors establishes executive director pay.

Form 990, Page 6, Part VI, Line 15B

Executive director establishes other employee salaries.

Form 990, Page 6, Part VI, Line 19

Documents and tax returns available upon request.

Filing and Contact Details

Filer

Filer Name
Spontaneous Celebrations Inc
EIN
01-3253364
Phone
6175246373
Address
45 DANFORTH STREET, JAMAICA PLAIN, MA 02130

Signing Officer

Name
Linda Muir-robinson
Title
Treasurer
Phone
6175246373
Signed
2016-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Muir-robinson
Formed
1994
Legal Domicile
Ma
Voting Board Members
7
Independent Board Members
7
Employees
11

Preparer

Firm
Gonzalez and Associates Pc
Address
14 PAGE TERRACE, STOUGHTON, MA 02072
Preparer
Lillian Gonzalez CPA Mst Csep Csrp
Phone
7813441040
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference -25,523 total -25,523

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 2D

Book / tax depreciation difference 25,523

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IRS990ScheduleD/ExpensesNotReportedAmt037523
IRS990ScheduleD/ExpensesSubtotalAmt0325617
IRS990ScheduleD/LandGrp/BookValueAmt0423700
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0423700
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt027456
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt027456
IRS990ScheduleD/OtherExpensesIncludedAmt025523
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-10001
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010001
IRS990ScheduleD/RevenueNotReportedAmt012000
IRS990ScheduleD/RevenueSubtotalAmt0282336
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 25,523
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0721953
IRS990ScheduleD/TotalExpensesPerForm990Amt0325617
IRS990ScheduleD/TotalRevenuePerForm990Amt0282336
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0294336
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0363140
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OFFICERS AND SENIOR ORGANIZATIONAL MANAGEMENT REVIEW 990 PRIOR TO IRS SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL DISCLOSURE REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF DIRECTORS ESTABLISHES EXECUTIVE DIRECTOR PAY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXECUTIVE DIRECTOR ESTABLISHES OTHER EMPLOYEE SALARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS AND TAX RETURNS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE -25,523 TOTAL -25,523
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0117862
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0939085
IRS990/TotalAssetsEOYAmt0867488
IRS990/TotalAssetsGrp/BOYAmt0939085
IRS990/TotalAssetsGrp/EOYAmt0867488
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0194046
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05227
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt054697
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0265693
IRS990/TotalFunctionalExpensesGrp/TotalAmt0325617
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011523
IRS990/TotalLiabilitiesEOYAmt08730
IRS990/TotalLiabilitiesGrp/BOYAmt011523
IRS990/TotalLiabilitiesGrp/EOYAmt08730
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0927562
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0858758
IRS990/TotalProgramServiceExpensesAmt0265693
IRS990/TotalProgramServiceRevenueAmt088200
IRS990/TotalRevenueGrp/ExclusionAmt090
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt088200
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0282336
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0939085
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0867488
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0809700
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0858758
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt045 DANFORTH STREET
IRS990/USAddress/CityNm0JAMAICA PLAIN
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002130
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0SPONTANEOUSCELEBRATIONS.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LINDA MUIR-ROBINSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06175246373
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPONTANEOUS CELEBRATIONS INC
ReturnHeader/Filer/BusinessNameControlTxt0SPON
ReturnHeader/Filer/EIN0013253364
ReturnHeader/Filer/PhoneNum06175246373
ReturnHeader/Filer/USAddress/AddressLine1Txt045 DANFORTH STREET
ReturnHeader/Filer/USAddress/CityNm0JAMAICA PLAIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002130
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0272630858
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GONZALEZ AND ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt014 PAGE TERRACE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0STOUGHTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002072
ReturnHeader/PreparerPersonGrp/PhoneNum07813441040
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LILLIAN GONZALEZ CPA MST CSEP CSRP
ReturnHeader/ReturnTs02016-11-15T08:42:10-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.09$1.07$0.20$0.23$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.20$0.09$1.11$0.19$0.23$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.23$0.09$1.14$0.25$0.23$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.21$0.09$1.12$0.25$0.23$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$0.31$0.23$0.08
2019Detailed filing. Detailed filing data is available for this year.$1.15$0.01$1.14$0.32$0.23$0.09
2018Detailed filing. Detailed filing data is available for this year.$1.09$0.01$1.08$0.42$0.23$0.19
2017Detailed filing. Detailed filing data is available for this year.$0.95$0.03$0.92$0.22$0.26$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.99$0.03$0.97$0.23$0.24$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.99$0.01$0.98$0.30$0.25$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.87$0.01$0.86$0.28$0.33$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.94$0.01$0.93$0.27$0.25$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.93$0.02$0.91$0.27$0.26$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.02$0.90$0.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.01$0.90$0.22
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.02$0.90$0.27