Civic Intelligence

Spontaneous Celebrations Inc.

990 • Fiscal year 2022 • EIN 01-3253364

Jan 01, 2022 to Dec 31, 2022 • Filed on Feb 13, 2024

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

52nd percentile

0.07x

Higher debt load relative to assets than 52% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

75th percentile

0.35x

Higher debt load relative to revenue than 75% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

55th percentile

9.4%

Higher net margin than 55% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

52nd percentile

2.0%

Faster asset growth than 52% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

40th percentile

0.0%

Faster revenue growth than 40% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,231,513

Up $24,500 (+2.0%) from 2021

Net Assets

Up

$1,142,655

Up $24,500 (+2.2%) from 2021

Liabilities

Flat

$88,858

Flat from 2021

Revenue

Flat

$250,423

Flat from 2021

Expenses

Down

$226,808

Down $3,325 (-1.4%) from 2021

Net Income

Up

$23,615

Up $3,325 (+16%) from 2021

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

2022

Assets$1,231,513
Liabilities$88,858
Net Assets$1,142,655

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

2022

Revenue$250,423
Expenses$226,808
Net Income$23,615
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Feb 13, 2024
Return Version
2022v5.0
Gross Receipts
$250,423
Mission and Program Overview

Mission

Community cohesion through activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,079,991$1,054,996▼ $24,995
Accounts Receivable$56,058$80,805▲ $24,747
Cash and Non-Interest-Bearing Accounts$48,138$72,886▲ $24,748
Investments in Publicly Traded Securities$10,449$10,449→ $0
Pledges and Grants Receivable$10,000$10,000→ $0
Prepaid Expenses and Deferred Charges$2,377$2,377→ $0
Total Assets$1,207,013$1,231,513▲ $24,500
Liabilities
Unsecured Notes Loans Payable$43,010$43,010→ $0
Accounts Payable and Accrued Expenses$41,978$41,978→ $0
Other Liabilities$3,870$3,870→ $0
Total Liabilities$88,858$88,858→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,108,155$1,132,655▲ $24,500
Net Assets With Donor Restrictions$10,000$10,000→ $0
Total Net Assets Fund Balance$1,118,155$1,142,655▲ $24,500
Total Liabilities and Net Assets / Fund Balance$1,207,013$1,231,513▲ $24,500

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$631,296$444,445$1,075,741
Land$423,700-$423,700
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$223,348
Program Service Revenue
$27,000
Investment Income
$75
Other Revenue
$0
All Other Contributions
$223,348
Change in Net Assets
$23,615

Audited Revenue Reconciliation

Revenue per Audited Statements
$250,423
Revenue Not Reported on Form 990
$14,965
Total Revenue per Audited Statements
$265,388
Total Revenue per Form 990
$250,423
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$124,977
Salaries, Compensation, and Employee Benefits$101,831
Total Fundraising Expense$1,961
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$56,288$26,586$1,056$83,930
Occupancy$19,673$9,396$294$29,363
Depreciation Depletion$16,746$7,998$251$24,995
Other Employee Benefits$6,987$3,337$105$10,429
Insurance$6,723$3,211$101$10,035
Fees for Services Accounting-$9,000-$9,000
Payroll Taxes$5,006$2,391$75$7,472
Fees for Services Other$6,746--$6,746
All Other Expenses-$3,484-$3,484
Office Expenses$504$2,097-$2,601
Other Expenses$1,529$1,111$35$1,529
Total Functional Expenses$154,811$70,036$1,961$226,808

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$240,888
Expenses per Audited Statements$226,808
Total Expenses per Form 990$226,808
Expenses Not Reported on Form 990$14,080
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$3,870
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
2024-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Muir-robinson
Formed
1994
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
6
Employees
4

Preparer

Firm
Gonzalez and Associates Pc
Address
14 PAGE TERRACE, STOUGHTON, MA 02072
Preparer
Lillian Gonzalez CPA Mst Csep Csrp
Phone
7813441040
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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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IRS990ScheduleA/PublicSupportTotal170Amt01057607
IRS990ScheduleA/SubstantialContributorsTotAmt028125
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0222353
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0222353
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0159463
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0153828
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0327735
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01085732
IRS990ScheduleA/TotalSupportAmt01086238
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0631296
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0444445
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01075741
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt014080
IRS990ScheduleD/DonatedServicesUseFcltsAmt014080
IRS990ScheduleD/ExpensesNotReportedAmt014080
IRS990ScheduleD/ExpensesSubtotalAmt0226808
IRS990ScheduleD/LandGrp/BookValueAmt0423700
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0423700
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0885
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03870
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL
IRS990ScheduleD/RevenueNotReportedAmt014965
IRS990ScheduleD/RevenueSubtotalAmt0250423
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01054996
IRS990ScheduleD/TotalExpensesPerForm990Amt0226808
IRS990ScheduleD/TotalLiabilityAmt03870
IRS990ScheduleD/TotalRevenuePerForm990Amt0250423
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0265388
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0240888
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/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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01207013
IRS990/TotalAssetsEOYAmt01231513
IRS990/TotalAssetsGrp/BOYAmt01207013
IRS990/TotalAssetsGrp/EOYAmt01231513
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0223348
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01961
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt070036
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0154811
IRS990/TotalFunctionalExpensesGrp/TotalAmt0226808
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt088858
IRS990/TotalLiabilitiesEOYAmt088858
IRS990/TotalLiabilitiesGrp/BOYAmt088858
IRS990/TotalLiabilitiesGrp/EOYAmt088858
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01118155
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01142655
IRS990/TotalProgramServiceExpensesAmt0154811
IRS990/TotalProgramServiceRevenueAmt027000
IRS990/TotalRevenueGrp/ExclusionAmt075
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt027000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0250423
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01207013
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01231513
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt043010
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt043010
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt045 DANFORTH STREET
IRS990/USAddress/CityNm0JAMAICA PLAIN
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002130
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0SPONTANEOUSCELEBRATIONS.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LINDA MUIR-ROBINSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06175246373
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-13
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/IRSResponsiblePrtyInfoCurrInd0true
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/PreparationDt02024-02-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LILLIAN GONZALEZ CPA MST CSEP CSRP
ReturnHeader/ReturnTs02024-02-14T17:34:22-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LINDA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MUIR-ROBINSON
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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
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