Civic Intelligence

Bookworm Gardens Inc

990 • Fiscal year 2016 • EIN 20-2129596

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 04, 2017

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

22nd percentile

0.01x

Higher debt load relative to assets than 22% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

27th percentile

0.02x

Higher debt load relative to revenue than 27% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

72nd percentile

12%

Higher net margin than 72% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

47th percentile

$57,453

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

56th percentile

3.1%

Faster asset growth than 56% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

71st percentile

14%

Faster revenue growth than 71% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$2,594,951

Up $77,434 (+3.1%) from 2015

Net Assets

Up

$2,580,846

Up $68,822 (+2.7%) from 2015

Liabilities

Up

$14,105

Up $8,612 (+157%) from 2015

Revenue

Up

$568,508

Up $71,024 (+14%) from 2015

Expenses

Up

$499,686

Up $13,008 (+2.7%) from 2015

Net Income

Up

$68,822

Up $58,016 (+537%) from 2015

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

2016

Assets$2,594,951
Liabilities$14,105
Net Assets$2,580,846

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

2016

Revenue$568,508
Expenses$499,686
Net Income$68,822
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 4, 2017
Return Version
2016v3.0
Gross Receipts
$568,508
Mission and Program Overview

Mission

Education of children in a reading and learning environment

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,316,203$1,267,961▼ $48,242
Savings and Temporary Cash Investments$972,099$1,080,162▲ $108,063
Cash and Non-Interest-Bearing Accounts$195,219$235,414▲ $40,195
Inventories for Sale or Use$3,731$6,864▲ $3,133
Pledges and Grants Receivable$30,193$4,550▼ $25,643
Prepaid Expenses and Deferred Charges$72--
Total Assets$2,517,517$2,594,951▲ $77,434
Liabilities
Accounts Payable and Accrued Expenses$4,187$7,502▲ $3,315
Other Liabilities$1,306$6,603▲ $5,297
Total Liabilities$5,493$14,105▲ $8,612
Net Assets / Fund Balance
Unrestricted Net Assets$1,742,167$1,703,843▼ $38,324
Temporarily Rstr Net Assets$769,857$877,003▲ $107,146
Total Net Assets Fund Balance$2,512,024$2,580,846▲ $68,822
Total Liabilities and Net Assets / Fund Balance$2,517,517$2,594,951▲ $77,434

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,238,982$768,975$2,007,957
Equipment$28,979$58,128$87,107
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Elizabeth WielandExecutive DiFT$57,453$57,453

Board Members and Trustees

NameTitle
Marilyn MorrisseyPresident
Blaine HuberBoard Member
Bob ReinthalerBoard Member
Carl ReedBoard Member
Erica WeistBoard Member
Erika LusthoffBoard Member
Jeanne KobuszewskiBoard Member
John RummeleBoard Member
Kathie NormanBoard Member
Michael BeilBoard Member
Steve ScharrerBoard Member
Sylvia HemauerBoard Member
Wayne LeclairBoard Member
Sandy LivermoreFounder
Gayle MevesSecretary
Scott LuedtkeTreasurer
Karen RhyanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$409,650
Program Service Revenue
$90,552
Investment Income
$68,306
Other Revenue
$0
All Other Contributions
$333,142
Change in Net Assets
$68,822
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$299,051
Salaries, Compensation, and Employee Benefits$200,635
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$185,795--$185,795
Other Expenses$26,987--$26,987
Payroll Taxes$14,404--$14,404
Occupancy$13,421--$13,421
Office Expenses$6,609$6,488-$13,097
All Other Expenses$3,443$9,478-$12,921
Insurance$7,639--$7,639
Fees for Services Accounting-$4,244-$4,244
Advertising$4,191--$4,191
Conferences and Meetings-$2,410-$2,410
Other Employee Benefits$436--$436
Total Functional Expenses$477,066$22,620$0$499,686
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$6,603
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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

Tax return is reviewed 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
2017-08-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Wieland
Formed
2005
Legal Domicile
Wi
Voting Board Members
18
Independent Board Members
18
Employees
15
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/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0436
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0436
IRS990/OtherExpensesGrp/Desc0DEPRECIATION
IRS990/OtherExpensesGrp/Desc1PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc2GARDEN MAINTENANCE
IRS990/OtherExpensesGrp/Desc3GIFT SHOP MERCHANDISE
IRS990/OtherExpensesGrp/ProgramServicesAmt0130730
IRS990/OtherExpensesGrp/ProgramServicesAmt147662
IRS990/OtherExpensesGrp/ProgramServicesAmt235749
IRS990/OtherExpensesGrp/ProgramServicesAmt326987
IRS990/OtherExpensesGrp/TotalAmt0130730
IRS990/OtherExpensesGrp/TotalAmt147662
IRS990/OtherExpensesGrp/TotalAmt235749
IRS990/OtherExpensesGrp/TotalAmt326987
IRS990/OtherLiabilitiesGrp/BOYAmt01306
IRS990/OtherLiabilitiesGrp/EOYAmt06603
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0185795
IRS990/OtherSalariesAndWagesGrp/TotalAmt0185795
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt014404
IRS990/PayrollTaxesGrp/TotalAmt014404
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt030193
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt04550
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt072
IRS990/PrincipalOfficerNm0ELIZABETH WIELAND
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt090552
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt090552
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0417977
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0716
IRS990/PYOtherExpensesAmt0347484
IRS990/PYProgramServiceRevenueAmt078791
IRS990/PYRevenuesLessExpensesAmt010806
IRS990/PYSalariesCompEmpBnftPaidAmt0139194
IRS990/PYTotalExpensesAmt0486678
IRS990/PYTotalRevenueAmt0497484
IRS990/ReconcilationRevenueExpnssAmt068822
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0972099
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01080162
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0409650
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0417977
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0332162
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0368681
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0493086
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02021556
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt011971
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt011971
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0158858
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt079507
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0105574
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0128353
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt011971
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0484263
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt011971
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt011971
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99520
IRS990ScheduleA/PublicSupportPY509Pct00.99320
IRS990ScheduleA/PublicSupportTotal509Amt02505819
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0568508
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0497484
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0437736
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0497034
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0505057
IRS990ScheduleA/Total509Grp/TotalAmt02505819
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0568508
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0497484
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0437736
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0497034
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0517028
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02517790
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/BookValueAmt028979
IRS990ScheduleD/EquipmentGrp/DepreciationAmt058128
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt087107
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01238982
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0768975
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02007957
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06603
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED WAGES & PAYROLL TAXES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01267961
IRS990ScheduleD/TotalLiabilityAmt06603
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OFFICE HELP, BOOKKEEPING, GARDEN MAINTENANCE & UPKEEP, VISITOR TOURS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TAX RETURN IS REVIEWED 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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0769857
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0877003
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02517517
IRS990/TotalAssetsEOYAmt02594951
IRS990/TotalAssetsGrp/BOYAmt02517517
IRS990/TotalAssetsGrp/EOYAmt02594951
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0409650
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt022620
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0477066
IRS990/TotalFunctionalExpensesGrp/TotalAmt0499686
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05493
IRS990/TotalLiabilitiesEOYAmt014105
IRS990/TotalLiabilitiesGrp/BOYAmt05493
IRS990/TotalLiabilitiesGrp/EOYAmt014105
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02512024
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02580846
IRS990/TotalProgramServiceExpensesAmt0477066
IRS990/TotalProgramServiceRevenueAmt090552
IRS990/TotalReportableCompFromOrgAmt057453
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0158858

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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