Civic Intelligence

Sword and Spoon Foundation

990PF • Fiscal year 2021 • EIN 20-7494902

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 15, 2022

52 Waltham StreetLexington, MA 02421

(617) 733-2089

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.11x

Higher debt load relative to assets than 73% of similar nonprofits.

2021 filings • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

93rd percentile

1.25x

Higher debt load relative to revenue than 93% of similar nonprofits.

2021 filings • $500k-$1M nonprofits • Source year 2021

Net Margin

4th percentile

-146%

Higher net margin than 4% of similar nonprofits.

2021 filings • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

56th percentile

$0

Higher top officer pay than 56% of similar nonprofits.

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

2021 filings • $500k-$1M nonprofits • Source year 2021

Asset Growth

6th percentile

-17%

Faster asset growth than 6% of similar nonprofits.

2021 filings • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

72nd percentile

50%

Faster revenue growth than 72% of similar nonprofits.

2021 filings • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Down

$734,520

Down $155,413 (-17%) from 2020

Net Assets

Down

$653,578

Down $178,246 (-21%) from 2020

Liabilities

Up

$80,942

Up $22,833 (+39%) from 2020

Revenue

Up

$64,662

Up $21,534 (+50%) from 2020

Expenses

Up

$158,830

Up $53,256 (+50%) from 2020

Net Income

Down

-$94,168

Down $31,722 (-51%) from 2020

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,771,058Liabilities 2011: $408,8982011Assets 2012: $1,943,795Liabilities 2012: $4752012Assets 2013: $2,635,024Liabilities 2013: $0Net Assets 2013: $2,635,0242013Assets 2014: $3,580,012Liabilities 2014: $40,069Net Assets 2014: $3,539,9432014Assets 2015: $3,351,303Liabilities 2015: $435,968Net Assets 2015: $2,915,3352015Assets 2016: $2,402,353Liabilities 2016: $418,452Net Assets 2016: $1,983,9012016Assets 2017: $1,883,674Liabilities 2017: $116,933Net Assets 2017: $1,766,7412017Assets 2018: $1,473,788Liabilities 2018: $1,488Net Assets 2018: $1,472,3002018Assets 2019: $1,367,553Liabilities 2019: $40,286Net Assets 2019: $1,327,2672019Assets 2020: $889,933Liabilities 2020: $58,109Net Assets 2020: $831,8242020Assets 2021: $734,520Liabilities 2021: $80,942Net Assets 2021: $653,5782021Assets 2022: $635,704Liabilities 2022: $98,194Net Assets 2022: $537,5102022Assets 2023: $602,629Liabilities 2023: $99,213Net Assets 2023: $503,4162023Assets 2024: $617,073Liabilities 2024: $98,733Net Assets 2024: $518,3402024

Highlighted filing

2021

Assets$734,520
Liabilities$80,942
Net Assets$653,578

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $508,015Expenses 2011: $398,697Net Income 2011: $109,3182011Revenue 2012: $979,698Expenses 2012: $398,538Net Income 2012: $581,1602012Revenue 2013: $1,309,705Expenses 2013: $618,001Net Income 2013: $691,7042013Revenue 2014: $1,591,885Expenses 2014: $806,574Net Income 2014: $785,3112014Revenue 2015: $330,630Expenses 2015: $884,787Net Income 2015: -$554,1572015Revenue 2016: $114,422Expenses 2016: $1,045,285Net Income 2016: -$930,8632016Revenue 2017: $59,073Expenses 2017: $311,974Net Income 2017: -$252,9012017Revenue 2018: -$84,114Expenses 2018: $155,021Net Income 2018: -$239,1352018Revenue 2019: $51Expenses 2019: $185,107Net Income 2019: -$185,0562019Revenue 2020: $43,128Expenses 2020: $105,574Net Income 2020: -$62,4462020Revenue 2021: $64,662Expenses 2021: $158,830Net Income 2021: -$94,1682021Revenue 2022: $26,822Expenses 2022: $58,861Net Income 2022: -$32,0392022Revenue 2023: $6,501Expenses 2023: $47,729Net Income 2023: -$41,2282023Revenue 2024: $33,278Expenses 2024: $78,990Net Income 2024: -$45,7122024

Highlighted filing

2021

Revenue$64,662
Expenses$158,830
Net Income-$94,168
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 15, 2022
Return Version
2021v4.1
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOHN KINGSTONTrustee-$0--
JEAN KINGSTONTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Sword and Spoon Foundation
EIN
20-7494902
Phone
6177332089
Address
52 WALTHAM STREET, LEXINGTON, MA 02421

Signing Officer

Name
John Kingston
Title
Trustee
Signed
2022-11-15
Discuss with paid preparer
Yes

Preparer

Firm
Sutton Frost Cary LLP
Address
600 Six Flags Dr Suite 600, Arlington, TX 76011
Preparer
Amy Michie
Phone
8176498083
Raw XML Appendix381 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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AccountingFeesSchedule/AccountingFeesDetail/CategoryTxt0ACCOUNTING FEES
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AccountingFeesSchedule/AccountingFeesDetail/NetInvestmentIncomeAmt04751
GeneralExplanationAttachment/GeneralExplanationGrp/FormAndLineReferenceDesc0General Explanation Supplemental Information for Form 990-PF
GeneralExplanationAttachment/GeneralExplanationGrp/MediumExplanationTxt0Part II, line 7 Schedule of Notes and Loans Reported:Sword & Spoon Foundation: Balance at year end $39,567. THE NOTE RECEIVABLE IS NONINTEREST BEARING AND IS DUE WITHIN NEXT YEAR.EASTERLY ACQUISITION: BALANCE AT YEAR END IS $90,000. THE NOTE RECEIVABLE IS NONINTEREST BEARING AND IS OPEN ENDED.
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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt6PO BOX 51650
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IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd0false
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IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd0false
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IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr2Amt094827
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr3Amt056092
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr4Amt0171862
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr5Amt0855676
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovFromYr5Amt0855676
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt0464950
IRS990PF/UndistributedIncomeGrp/ExcessFromCurrentYearAmt093929
IRS990PF/UndistributedIncomeGrp/ExcessFromYear1Amt048240
IRS990PF/UndistributedIncomeGrp/ExcessFromYear2Amt094827
IRS990PF/UndistributedIncomeGrp/ExcessFromYear3Amt056092
IRS990PF/UndistributedIncomeGrp/ExcessFromYear4Amt0171862
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt0131451
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt093929
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IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt01226697
IRS990PF/UndistributedIncomeGrp/TreatedAsDistriFromCorpusAmt00
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OtherAssetsSchedule/OtherAssetsScheduleGrp/Desc0INTANGIBLE ASSETS
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYBookValueAmt0350000
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYFMVAmt0350000
OtherDecreasesSchedule/OtherDecreasesDetail/Amt090000
OtherDecreasesSchedule/OtherDecreasesDetail/Desc0LOAN FORGIVENESS
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc0BANK CHARGES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc1INSURANCE
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc2OFFICE EXPENSES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc3RENT EXPENSES
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OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt1985
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt03065
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt11578
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt2986
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt311431
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt03065
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt13155
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt21971
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt311431
TaxesSchedule/TaxesDetail/Amt0824
TaxesSchedule/TaxesDetail/CategoryTxt0EXCISE TAX
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt0824
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN KINGSTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SWORD AND SPOON FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0SWOR
ReturnHeader/Filer/EIN0207494902
ReturnHeader/Filer/PhoneNum06177332089
ReturnHeader/Filer/USAddress/AddressLine1Txt052 WALTHAM STREET
ReturnHeader/Filer/USAddress/CityNm0LEXINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002421
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0752593210
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Sutton Frost Cary LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0600 Six Flags Dr Suite 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Arlington
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd076011
ReturnHeader/PreparerPersonGrp/PhoneNum08176498083
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Amy Michie
ReturnHeader/ReturnTs02022-11-15T20:23:35-08:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOHN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KINGSTON
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.62$0.10$0.52$0.03$0.08$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.60$0.10$0.50$0.01$0.05$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.64$0.10$0.54$0.03$0.06$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.73$0.08$0.65$0.06$0.16$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.89$0.06$0.83$0.04$0.11$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.37$0.04$1.33$0.00$0.19$0.19
2018Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.47$0.08$0.16$0.24
2017Detailed filing. Detailed filing data is available for this year.$1.88$0.12$1.77$0.06$0.31$0.25
2016Detailed filing. Detailed filing data is available for this year.$2.40$0.42$1.98$0.11$1.05$0.93
2015Detailed filing. Detailed filing data is available for this year.$3.35$0.44$2.92$0.33$0.88$0.55
2014Detailed filing. Detailed filing data is available for this year.$3.58$0.04$3.54$1.59$0.81$0.79
2013Detailed filing. Detailed filing data is available for this year.$2.64$0.00$2.64$1.31$0.62$0.69
2012Summary only. Only limited summary data is available for this year.$1.94$0.00$0.98$0.40$0.58
2011Summary only. Only limited summary data is available for this year.$1.77$0.41$0.51$0.40$0.11