Civic Intelligence

Bookworm Gardens Inc

990 • Fiscal year 2015 • EIN 20-2129596

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 26, 2016

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

18th percentile

0.00x

Higher debt load relative to assets than 18% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

21st percentile

0.01x

Higher debt load relative to revenue than 21% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

48th percentile

2.2%

Higher net margin than 48% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

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.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

49th percentile

0.5%

Faster asset growth than 49% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

69th percentile

14%

Faster revenue growth than 69% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$2,517,517

Up $12,663 (+0.5%) from 2014

Net Assets

Up

$2,512,024

Up $10,806 (+0.4%) from 2014

Liabilities

Up

$5,493

Up $1,857 (+51%) from 2014

Revenue

Up

$497,484

Up $59,748 (+14%) from 2014

Expenses

Up

$486,678

Up $55,156 (+13%) from 2014

Net Income

Up

$10,806

Up $4,592 (+74%) from 2014

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

2015

Assets$2,517,517
Liabilities$5,493
Net Assets$2,512,024

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

2015

Revenue$497,484
Expenses$486,678
Net Income$10,806
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 26, 2016
Return Version
2015v2.1
Gross Receipts
$497,484
Mission and Program Overview

Mission

Education of children in a reading and learning environment

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,363,440$1,316,203▼ $47,237
Savings and Temporary Cash Investments$921,782$972,099▲ $50,317
Cash and Non-Interest-Bearing Accounts$202,278$195,219▼ $7,059
Pledges and Grants Receivable$8,187$30,193▲ $22,006
Inventories for Sale or Use$6,142$3,731▼ $2,411
Prepaid Expenses and Deferred Charges$3,025$72▼ $2,953
Total Assets$2,504,854$2,517,517▲ $12,663
Liabilities
Accounts Payable and Accrued Expenses-$4,187-
Other Liabilities$3,636$1,306▼ $2,330
Total Liabilities$3,636$5,493▲ $1,857
Net Assets / Fund Balance
Unrestricted Net Assets$1,741,920$1,742,167▲ $247
Temporarily Rstr Net Assets$759,298$769,857▲ $10,559
Total Net Assets Fund Balance$2,501,218$2,512,024▲ $10,806
Total Liabilities and Net Assets / Fund Balance$2,504,854$2,517,517▲ $12,663

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,292,658$648,203$1,940,861
Equipment$23,545$48,170$71,715
Compensation and Service Providers

Board Members and Trustees

NameTitle
Wayne LeclairPresident
Blaine HuberBoard Member
Bob ReinthalerBoard Member
Erika LusthoffBoard Member
Gayle MevesBoard Member
Jeanne KobuszewskiBoard Member
Justin WebbBoard Member
Karen RhyanBoard Member
Kathie NormanBoard Member
Marilyn MorrisseyBoard Member
Steve ScharrerBoard Member
Elizabeth WielandExecutive Di
Sandy LivermoreFounder
Sherry SpethSecretary
Scott LuedtkeTreasurer
John RummeleVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$417,977
Program Service Revenue
$78,791
Investment Income
$716
Other Revenue
$0
All Other Contributions
$374,838
Change in Net Assets
$10,806
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$347,484
Salaries, Compensation, and Employee Benefits$139,194
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$128,388--$128,388
All Other Expenses$36,787$9,359-$46,146
Other Expenses$29,802--$29,802
Occupancy$16,795--$16,795
Payroll Taxes$10,327--$10,327
Insurance$9,174--$9,174
Office Expenses$3,068$5,590-$8,658
Fees for Services Accounting-$4,246-$4,246
Conferences and Meetings-$1,167-$1,167
Advertising$1,146--$1,146
Other Employee Benefits$479--$479
Total Functional Expenses$466,316$20,362$0$486,678
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$1,306
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

Review conducted by the executive board

Form 990, Page 6, Part VI, Line 19

Documentas 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
Elizabeth Wieland
Title
Executive Director
Signed
2016-07-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Wieland
Formed
2005
Legal Domicile
Wi
Voting Board Members
16
Independent Board Members
16
Employees
6
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, visitor tours

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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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IRS990/PayrollTaxesGrp/ProgramServicesAmt010327
IRS990/PayrollTaxesGrp/TotalAmt010327
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt08187
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03025
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IRS990/PYRevenuesLessExpensesAmt06214
IRS990/PYSalariesCompEmpBnftPaidAmt0114101
IRS990/PYTotalExpensesAmt0431522
IRS990/PYTotalRevenueAmt0437736
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0493086
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0414880
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02026786
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt04192
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt011971
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt04192
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/BookValueAmt023545
IRS990ScheduleD/EquipmentGrp/DepreciationAmt048170
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt071715
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0648203
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01940861
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01306
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED WAGES & PAYROLL TAXES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01316203
IRS990ScheduleD/TotalLiabilityAmt01306
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OFFICE HELP, BOOKKEEPING, GARDEN MAINTENANCE & UPKEEP, VISITOR TOURS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEW CONDUCTED BY THE EXECUTIVE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTAS 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
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IRS990/SignificantChangeInd0false
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IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0769857
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IRS990/TerminateOperationsInd0false
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0417977
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt020362
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0466316
IRS990/TotalFunctionalExpensesGrp/TotalAmt0486678
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03636
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IRS990/TotalLiabilitiesGrp/BOYAmt03636
IRS990/TotalLiabilitiesGrp/EOYAmt05493
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02501218
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02512024
IRS990/TotalProgramServiceExpensesAmt0466316
IRS990/TotalProgramServiceRevenueAmt078791
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt079507
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0497484
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02504854
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01741920
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01742167
IRS990/UponRequestInd0X

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