The Giving Spoon INC

IRS exemption revoked

Bryson City, NC501(c)(3)Food & AgricultureEIN 30-1140746Revenue $219K in FY2022

On file with the IRSPo Box 549 · Bryson City, NCTax-exempt since Jul 2019Publicly supported — 509(a)(2)

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To provide hot, nutritious meals to our community in a caring environment

83¢ of each $1 spent went to programs.
Run by 50 volunteers and 5 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$46K
to officers and key staff · 25% of spending
Top officer’s pay lower than 53% of similar orgs
Worth a look: pay to officers and key staff is 25% of spending; over 20%.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $106K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$4K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$219K
+120% vs prior year
Spent
$184K
To programs
83%
Net assets
$108K
By yearFY2020–FY2022
Revenue
$219K
FY2022▲ +120%
Tap a bar for its year
Revenue by fiscal year
FY2020$145K
FY2021$100K
FY2022$219K
Net assets
$108K
FY2022▲ +47%
Tap a bar for its year
Net assets by fiscal year
FY2020$92K
FY2021$73K
FY2022$108K

From the FY2022 Form 990 · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on May 15, 2026

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2022. IRS ruling in Jul 2019.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $153K Management & general 16% · $29K Fundraising 1% · $3K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

1 person listed on the 990; $46K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$46,250Pt VII · Sec A

Kathleen Burns’s $46K as Executive Director is at the 47th percentile of top reported officer pay among 1171 $100K–1M food & agriculture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2022FY2021FY2020
Kathleen Burns$46,250$30,333$2,200

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See The Giving Spoon INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Serves hot, nutritious meals to the community in a caring environment.

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Provided by the organization

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1 program · $153K · in their own filed words · FY2022
01

Provide free meals to people in the community facing food insecurity

$153Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
See all 4 funders →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$219K
Ln 12
Gifts and grantsLn 1h$123K
Fees for servicesLn 2g$97K
Investment incomeLn 3$2
Money outPt IX
$184K
Ln 25
Programscol B$153K
Managementcol C$29K
Fundraisingcol D$3K
Owns and owesPt X
$108K
net assets · Ln 32
Cash and savingsLn 1–2$95K
Total assetsLn 16$112K
LiabilitiesLn 26$4K
PeoplePt VI, VII
1
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$123K
Fees for servicesLn 2g$97K
Investment incomeLn 3$2
Total revenueLn 12$219K
Assets in detailPt X, end of year
CashLn 1$95K
Cash and savings togetherLn 1–2$95K
Land, buildings, equipmentLn 10c$18K
Total assetsLn 16$112K
LiabilitiesLn 26$4K
Net assetsLn 32$108K
OperationsPt I, VI
EmployeesI 55
VolunteersI 650
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$48K$95K
Land, buildings, equipmentLn 10c$28K$18K
Total assetsLn 16$76K$112K
LiabilitiesLn 26$3K$4K
Net assetsLn 32$73K$108K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$46K$22K$22K$2K
Other salaries and wagesLn 7$19K$19K$688$0
Payroll taxesLn 10$5K$3K$2K$177
Accounting feesLn 11c$1K$0$1K$0
Other fees for servicesLn 11g$165$0$165$0
Office expensesLn 13$1K$0$1K$0
Information technologyLn 14$782$0$782$0
OccupancyLn 16$11K$11K$0$0
Depreciation, depletion and amortizationLn 22$11K$11K$0$0
InsuranceLn 23$3K$3K$0$0
Other expenses (24a–d)Ln 24$85K$84K$96$0
All other expensesLn 24e$1K$497$642$52
Total functional expensesLn 25$184K$153K$29K$3K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest Viewing $219K$184K$35K$108K 990 PDF
FY2021 $100K$73K 990 PDF
FY2020 $145K$92K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $219,177 revenue, 12 lines filed
I-8 Contributions and grants$122,672
I-9 Program service revenue$96,503
I-10 Investment income$2
I-11 Other revenue$0
I-12 Total revenue$219,177
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$70,558
I-16a Professional fundraising fees$0
I-17 Other expenses$113,837
I-18 Total expenses$184,395
I-19 Revenue less expenses$34,782
Part VI · Governance 8 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $219,177 across 5 lines filed
VIII-1f All other contributions, gifts and grants$122,672
VIII-1h Total contributions, gifts and grants$122,672
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$96,503
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$2
VIII-12 Total revenueRelated to mission $96,505 · Unrelated business $0 · Excluded from tax $0$219,177
Part IX · Statement of functional expenses $184,395 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $21,968 · Management $21,969 · Fundraising $2,313$46,250
IX-7 Other salaries and wagesPrograms $18,606 · Management $688 · Fundraising $0$19,294
IX-10 Payroll taxesPrograms $3,104 · Management $1,733 · Fundraising $177$5,014
IX-11c Accounting feesPrograms $0 · Management $1,460 · Fundraising $0$1,460
IX-11g Other fees for servicesPrograms $0 · Management $165 · Fundraising $0$165
IX-13 Office expensesPrograms $0 · Management $1,237 · Fundraising $0$1,237
IX-14 Information technologyPrograms $0 · Management $782 · Fundraising $0$782
IX-16 OccupancyPrograms $11,300 · Management $0 · Fundraising $0$11,300
IX-22 Depreciation, depletion and amortizationPrograms $10,634 · Management $0 · Fundraising $0$10,634
IX-23 InsurancePrograms $2,512 · Management $0 · Fundraising $0$2,512
IX-24 Other expenses (24a–d)Programs $84,460 · Management $96 · Fundraising $0$84,556
IX-24e All other expensesPrograms $497 · Management $642 · Fundraising $52$1,191
IX-25 Total functional expensesPrograms $153,081 · Management $28,772 · Fundraising $2,542$184,395
Part X · Balance sheet $112,423 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $47,582$94,628
X-10c Land, buildings and equipment, netStart of year $28,429$17,795
X-16 Total assetsStart of year $76,011$112,423
X-17 Accounts payable and accrued expensesStart of year $2,765$4,389
X-26 Total liabilitiesStart of year $2,765$4,389
X-27 Net assets without donor restrictionsStart of year $73,246$34,882
X-28 Net assets with donor restrictions$73,152
X-32 Total net assets or fund balancesStart of year $73,246$108,034
X-33 Total liabilities and net assetsStart of year $76,011$112,423
Part XI · Reconciliation of net assets $108,034 net assets at year end
XI-1 Total revenue$219,177
XI-2 Total expenses$184,395
XI-3 Revenue less expenses$34,782
XI-4 Net assets at start of year$73,246
XI-9 Other changes in net assets$6
XI-10 Net assets at end of year$108,034

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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