Civic Intelligence

Bookworm Gardens Inc

990 • Fiscal year 2014 • EIN 20-2129596

Jan 01, 2014 to Dec 31, 2014 • Filed on May 14, 2015

1415 Campus DriveSheboygan, WI 53081-3183

(920) 287-7895

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Higher debt load relative to assets than 17% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

19th percentile

0.01x

Higher debt load relative to revenue than 19% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

46th percentile

1.4%

Higher net margin than 46% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

41st percentile

-0.1%

Faster asset growth than 41% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

18th percentile

-14%

Faster revenue growth than 18% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$2,504,854

Down $1,913 (-0.1%) from 2013

Net Assets

Up

$2,501,218

Up $6,214 (+0.2%) from 2013

Liabilities

Down

$3,636

Down $8,127 (-69%) from 2013

Revenue

Down

$437,736

Down $69,269 (-14%) from 2013

Expenses

Up

$431,522

Up $60,030 (+16%) from 2013

Net Income

Down

$6,214

Down $129,299 (-95%) from 2013

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $1,986,410Liabilities 2010: $9,000Net Assets 2010: $1,977,4102010Assets 2011: $2,180,602Liabilities 2011: $16,208Net Assets 2011: $2,164,3942011Assets 2012: $2,374,191Liabilities 2012: $14,700Net Assets 2012: $2,359,4912012Assets 2013: $2,506,767Liabilities 2013: $11,763Net Assets 2013: $2,495,0042013Assets 2014: $2,504,854Liabilities 2014: $3,636Net Assets 2014: $2,501,2182014Assets 2015: $2,517,517Liabilities 2015: $5,493Net Assets 2015: $2,512,0242015Assets 2016: $2,594,951Liabilities 2016: $14,105Net Assets 2016: $2,580,8462016Assets 2017: $2,783,263Liabilities 2017: $29,724Net Assets 2017: $2,753,5392017Assets 2018: $2,831,499Liabilities 2018: $10,951Net Assets 2018: $2,820,5482018Assets 2019: $2,956,723Liabilities 2019: $16,526Net Assets 2019: $2,940,1972019Assets 2020: $3,020,265Liabilities 2020: $23,108Net Assets 2020: $2,997,1572020Assets 2021: $3,349,067Liabilities 2021: $11,853Net Assets 2021: $3,337,2142021Assets 2022: $3,483,804Liabilities 2022: $19,532Net Assets 2022: $3,464,2722022Assets 2023: $4,133,465Liabilities 2023: $140,386Net Assets 2023: $3,993,0792023Assets 2024: $4,506,070Liabilities 2024: $75,323Net Assets 2024: $4,430,7472024

Highlighted filing

2014

Assets$2,504,854
Liabilities$3,636
Net Assets$2,501,218

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0Expenses 2010: $167,7862010Expenses 2011: $232,0882011Expenses 2012: $309,9602012Revenue 2013: $507,005Expenses 2013: $371,492Net Income 2013: $135,5132013Revenue 2014: $437,736Expenses 2014: $431,522Net Income 2014: $6,2142014Revenue 2015: $497,484Expenses 2015: $486,678Net Income 2015: $10,8062015Revenue 2016: $568,508Expenses 2016: $499,686Net Income 2016: $68,8222016Revenue 2017: $778,810Expenses 2017: $606,117Net Income 2017: $172,6932017Revenue 2018: $747,851Expenses 2018: $680,842Net Income 2018: $67,0092018Revenue 2019: $897,680Expenses 2019: $778,031Net Income 2019: $119,6492019Revenue 2020: $749,099Expenses 2020: $692,139Net Income 2020: $56,9602020Revenue 2021: $1,182,530Expenses 2021: $842,473Net Income 2021: $340,0572021Revenue 2022: $1,160,272Expenses 2022: $1,033,214Net Income 2022: $127,0582022Revenue 2023: $1,550,727Expenses 2023: $1,116,160Net Income 2023: $434,5672023Revenue 2024: $1,454,495Expenses 2024: $1,172,021Net Income 2024: $282,4742024

Highlighted filing

2014

Revenue$437,736
Expenses$431,522
Net Income$6,214
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 14, 2015
Return Version
2014v5.0
Gross Receipts
$437,736
Mission and Program Overview

Mission

Education of children in a reading and learning environment

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,454,007$1,363,440▼ $90,567
Savings and Temporary Cash Investments$722,978$921,782▲ $198,804
Cash and Non-Interest-Bearing Accounts$297,793$202,278▼ $95,515
Pledges and Grants Receivable$26,872$8,187▼ $18,685
Inventories for Sale or Use$5,117$6,142▲ $1,025
Prepaid Expenses and Deferred Charges-$3,025-
Total Assets$2,506,767$2,504,854▼ $1,913
Liabilities
Accounts Payable and Accrued Expenses$8,479--
Other Liabilities$3,284$3,636▲ $352
Total Liabilities$11,763$3,636▼ $8,127
Net Assets / Fund Balance
Unrestricted Net Assets$1,772,026$1,741,920▼ $30,106
Temporarily Rstr Net Assets$722,978$759,298▲ $36,320
Total Net Assets Fund Balance$2,495,004$2,501,218▲ $6,214
Total Liabilities and Net Assets / Fund Balance$2,506,767$2,504,854▼ $1,913

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,337,136$531,826$1,868,962
Equipment$26,304$38,040$64,344
Compensation and Service Providers

Board Members and Trustees

NameTitle
Wayne LeclairPresident
Bob ReinthalerBoard Member
Dave QuasiusBoard Member
Gayle MevesBoard Member
Jeanne KobuszewskiBoard Member
Justin WebbBoard Member
Karen RhyanBoard Member
Kathie NormanBoard Member
Marilyn MorrisseyBoard Member
Scott LuedtkeBoard Member
Sher QuasiusBoard Member
Steve ScharrerBoard Member
Sandy LivermoreFounder
Sherry SpethSecretary
Erik JensenTreasurer
John RummeleVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$332,162
Program Service Revenue
$66,781
Investment Income
$38,793
Other Revenue
$0
All Other Contributions
$276,016
Change in Net Assets
$6,214
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$317,421
Salaries, Compensation, and Employee Benefits$114,101
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$103,605--$103,605
All Other Expenses$21,217$8,967-$30,184
Other Expenses$29,450--$29,450
Occupancy$16,156--$16,156
Payroll Taxes$7,926--$7,926
Office Expenses-$5,424-$5,424
Insurance$4,617--$4,617
Fees for Services Accounting-$3,295-$3,295
Other Employee Benefits$2,570--$2,570
Conferences and Meetings-$1,468-$1,468
Advertising$675--$675
Total Functional Expenses$412,368$19,154$0$431,522
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
Accrued Wages & Payroll Taxes$3,636
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
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

Conducted by the executive board

Form 990, Page 6, Part VI, Line 19

Documents are available upon request

Filing and Contact Details

Filer

Filer Name
Bookworm Gardens Inc
EIN
20-2129596
Phone
9202877895
Address
1415 CAMPUS DRIVE, SHEBOYGAN, WI 53081-3183

Signing Officer

Name
Sandy Livermore
Title
Executive Board Member
Phone
9202877895
Signed
2015-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sandy Livermore
Formed
2005
Legal Domicile
Wi
Voting Board Members
17
Independent Board Members
17
Employees
10
Volunteers
50

Preparer

Firm
Gassner Company Sc
Address
117 S 3RD AVE, WAUSAU, WI 54401-4635
Preparer
Steven M Krahn
Phone
7158459231
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Office help, bookkeeping, garden maintenance & upkeep

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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0103605
IRS990/OtherSalariesAndWagesGrp/TotalAmt0103605
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt07926
IRS990/PayrollTaxesGrp/TotalAmt07926
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt026872
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt08187
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03025
IRS990/PrincipalOfficerNm0SANDY LIVERMORE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt066781
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt066781
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0412368
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0368681
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt082634
IRS990/PYOtherExpensesAmt0310641
IRS990/PYProgramServiceRevenueAmt055690
IRS990/PYRevenuesLessExpensesAmt0135513
IRS990/PYSalariesCompEmpBnftPaidAmt060851
IRS990/PYTotalExpensesAmt0371492
IRS990/PYTotalRevenueAmt0507005
IRS990/ReconcilationRevenueExpnssAmt06214
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0722978
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0921782
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0332162
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0368681
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0493086
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0414880
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0387972
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01996781
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt011971
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt04192
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01104
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt017267
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0105574
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0128353
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt011971
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt04192
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01104
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0251194
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt011971
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt04192
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01104
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt017267
IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99240
IRS990ScheduleA/PublicSupportPY509Pct00.99040
IRS990ScheduleA/PublicSupportTotal509Amt02247975
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0437736
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0497034
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0505057
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0419072
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0389076
IRS990ScheduleA/Total509Grp/TotalAmt02247975
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0437736
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0497034
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0517028
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0423264
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0390180
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02265242
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/EquipmentGrp/BookValueAmt026304
IRS990ScheduleD/EquipmentGrp/DepreciationAmt038040
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt064344
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01337136
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0531826
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01868962
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03636
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED WAGES & PAYROLL TAXES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01363440
IRS990ScheduleD/TotalLiabilityAmt03636
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OFFICE HELP, BOOKKEEPING, GARDEN MAINTENANCE & UPKEEP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONDUCTED BY THE EXECUTIVE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0722978
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0759298
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02506767
IRS990/TotalAssetsEOYAmt02504854
IRS990/TotalAssetsGrp/BOYAmt02506767
IRS990/TotalAssetsGrp/EOYAmt02504854
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0332162
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt019154
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0412368
IRS990/TotalFunctionalExpensesGrp/TotalAmt0431522
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011763
IRS990/TotalLiabilitiesEOYAmt03636
IRS990/TotalLiabilitiesGrp/BOYAmt011763
IRS990/TotalLiabilitiesGrp/EOYAmt03636
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02495004
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02501218
IRS990/TotalOtherProgSrvcExpenseAmt0412368
IRS990/TotalProgramServiceExpensesAmt0412368
IRS990/TotalProgramServiceRevenueAmt066781
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0105574
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0437736
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02506767
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02504854
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.51$0.08$4.43$1.45$1.17$0.28
2023Detailed filing. Detailed filing data is available for this year.$4.13$0.14$3.99$1.55$1.12$0.43
2022Detailed filing. Detailed filing data is available for this year.$3.48$0.02$3.46$1.16$1.03$0.13
2021Detailed filing. Detailed filing data is available for this year.$3.35$0.01$3.34$1.18$0.84$0.34
2020Detailed filing. Detailed filing data is available for this year.$3.02$0.02$3.00$0.75$0.69$0.06
2019Detailed filing. Detailed filing data is available for this year.$2.96$0.02$2.94$0.90$0.78$0.12
2018Detailed filing. Detailed filing data is available for this year.$2.83$0.01$2.82$0.75$0.68$0.07
2017Detailed filing. Detailed filing data is available for this year.$2.78$0.03$2.75$0.78$0.61$0.17
2016Detailed filing. Detailed filing data is available for this year.$2.59$0.01$2.58$0.57$0.50$0.07
2015Detailed filing. Detailed filing data is available for this year.$2.52$0.01$2.51$0.50$0.49$0.01
2014Detailed filing. Detailed filing data is available for this year.$2.50$0.00$2.50$0.44$0.43$0.01
2013Detailed filing. Detailed filing data is available for this year.$2.51$0.01$2.50$0.51$0.37$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.37$0.01$2.36$0.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$0.02$2.16$0.23
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.99$0.01$1.98$0.17