Civic Intelligence

Spontaneous Celebrations Inc.

990 • Fiscal year 2018 • EIN 01-3253364

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 06, 2019

45 Danforth StreetJamaica Plain, MA 02130

(617) 524-6373

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

28th percentile

0.01x

Higher debt load relative to assets than 28% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

31st percentile

0.03x

Higher debt load relative to revenue than 31% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

90th percentile

45%

Higher net margin than 90% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

77th percentile

15%

Faster asset growth than 77% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

93rd percentile

93%

Faster revenue growth than 93% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,092,806

Up $138,956 (+15%) from 2017

Net Assets

Up

$1,079,774

Up $159,156 (+17%) from 2017

Liabilities

Down

$13,032

Down $20,200 (-61%) from 2017

Revenue

Up

$416,908

Up $201,242 (+93%) from 2017

Expenses

Down

$229,505

Down $31,179 (-12%) from 2017

Net Income

Up

$187,403

Up $232,421 (+516%) from 2017

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: $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

2018

Assets$1,092,806
Liabilities$13,032
Net Assets$1,079,774

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: $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

2018

Revenue$416,908
Expenses$229,505
Net Income$187,403
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 6, 2019
Return Version
2018v3.1
Gross Receipts
$416,908
Mission and Program Overview

Mission

Community cohesion through activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$780,186$775,498▼ $4,688
Savings and Temporary Cash Investments$165,191$227,457▲ $62,266
Pledges and Grants Receivable-$75,000-
Accounts Receivable$3,935$10,637▲ $6,702
Prepaid Expenses and Deferred Charges$4,538$4,214▼ $324
Total Assets$953,850$1,092,806▲ $138,956
Liabilities
Other Liabilities$15,452$7,992▼ $7,460
Accounts Payable and Accrued Expenses$17,780$5,040▼ $12,740
Total Liabilities$33,232$13,032▼ $20,200
Net Assets / Fund Balance
Unrestricted Net Assets$900,618$1,004,774▲ $104,156
Temporarily Rstr Net Assets$20,000$75,000▲ $55,000
Total Net Assets Fund Balance$920,618$1,079,774▲ $159,156
Total Liabilities and Net Assets / Fund Balance$953,850$1,092,806▲ $138,956

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$351,798$331,526$683,324
Land$423,700-$423,700
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mike LaphamPresident
Kalamu KietaDirector
Nancy RodriguezDirector
Jeannette HuezoClerk
Linda Muir-robinsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$346,200
Program Service Revenue
$70,645
Investment Income
$63
Other Revenue
$0
All Other Contributions
$346,200
Change in Net Assets
$187,403

Audited Revenue Reconciliation

Revenue per Audited Statements
$416,908
Revenue Not Reported on Form 990
$14,337
Total Revenue per Audited Statements
$431,245
Total Revenue per Form 990
$416,908
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$117,219
Salaries, Compensation, and Employee Benefits$112,286
Total Fundraising Expense$3,119
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$79,255$21,615$2,059$102,929
Occupancy$18,056$4,925$469$23,450
Fees for Services Other$20,600--$20,600
Insurance$8,219$2,241$213$10,673
Payroll Taxes$7,205$1,965$187$9,357
Fees for Services Accounting-$2,986-$2,986
All Other Expenses$1,966$858-$2,824
Office Expenses$1,662--$1,662
Other Expenses$7,367$1,306$191$1,306
Advertising-$143-$143
Interest-$80-$80
Total Functional Expenses$186,716$39,670$3,119$229,505

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$272,089
Expenses per Audited Statements$229,505
Total Expenses per Form 990$229,505
Expenses Not Reported on Form 990$42,584
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll$7,842
Rental Deposits$150
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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 officer and employee salaries. No officers were compensated during the tax year.

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

Board of directors establishes officer and employee salaries. No officers were compensated during the tax year.

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
2019-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Muir-robinson
Formed
1994
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
5
Employees
14

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 -28,247

Financial Statement Notes

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

Book / tax depreciation difference 28,247

Raw XML Appendix397 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0351798
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0331526
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0683324
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt014337
IRS990ScheduleD/DonatedServicesUseFcltsAmt014337
IRS990ScheduleD/ExpensesNotReportedAmt042584
IRS990ScheduleD/ExpensesSubtotalAmt0229505
IRS990ScheduleD/LandGrp/BookValueAmt0423700
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0423700
IRS990ScheduleD/OtherExpensesIncludedAmt028247
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07842
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1150
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RENTAL DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt014337
IRS990ScheduleD/RevenueSubtotalAmt0416908
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 28,247
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0775498
IRS990ScheduleD/TotalExpensesPerForm990Amt0229505
IRS990ScheduleD/TotalLiabilityAmt07992
IRS990ScheduleD/TotalRevenuePerForm990Amt0416908
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0431245
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0272089
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 OFFICER AND EMPLOYEE SALARIES. NO OFFICERS WERE COMPENSATED DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD OF DIRECTORS ESTABLISHES OFFICER AND EMPLOYEE SALARIES. NO OFFICERS WERE COMPENSATED DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS AND TAX RETURNS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE -28,247
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
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt020000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt075000
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0953850
IRS990/TotalAssetsEOYAmt01092806
IRS990/TotalAssetsGrp/BOYAmt0953850
IRS990/TotalAssetsGrp/EOYAmt01092806
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0346200
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03119
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt039670
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0186716
IRS990/TotalFunctionalExpensesGrp/TotalAmt0229505
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt033232
IRS990/TotalLiabilitiesEOYAmt013032
IRS990/TotalLiabilitiesGrp/BOYAmt033232
IRS990/TotalLiabilitiesGrp/EOYAmt013032
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0920618
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01079774
IRS990/TotalProgramServiceExpensesAmt0186716
IRS990/TotalProgramServiceRevenueAmt070645
IRS990/TotalRevenueGrp/ExclusionAmt063
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt070645
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0416908
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0953850
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01092806
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0900618
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01004774
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt045 DANFORTH STREET
IRS990/USAddress/CityNm0JAMAICA PLAIN
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002130
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0SPONTANEOUSCELEBRATIONS.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LINDA MUIR-ROBINSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06175246373
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-06
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0C5EAD9CA1448D2DCE148F3FF6A5F1CC53ACF663E
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId05A4C3F4D5E32746187AC8279595873FFD0AB65EA
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.144.179.49
ReturnHeader/FilingSecurityInformation/IPDt02019-11-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm006:25:23
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/PreparationDt02019-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LILLIAN GONZALEZ CPA MST CSEP CSRP
ReturnHeader/ReturnTs02019-11-13T06:25:23-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
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