Civic Intelligence

Bookworm Gardens Inc

990 • Fiscal year 2017 • EIN 20-2129596

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 01, 2018

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

26th percentile

0.01x

Higher debt load relative to assets than 26% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

33rd percentile

0.04x

Higher debt load relative to revenue than 33% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

79th percentile

22%

Higher net margin than 79% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

43rd percentile

$44,813

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

61st percentile

7.3%

Faster asset growth than 61% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

83rd percentile

37%

Faster revenue growth than 83% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$2,783,263

Up $188,312 (+7.3%) from 2016

Net Assets

Up

$2,753,539

Up $172,693 (+6.7%) from 2016

Liabilities

Up

$29,724

Up $15,619 (+111%) from 2016

Revenue

Up

$778,810

Up $210,302 (+37%) from 2016

Expenses

Up

$606,117

Up $106,431 (+21%) from 2016

Net Income

Up

$172,693

Up $103,871 (+151%) from 2016

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

2017

Assets$2,783,263
Liabilities$29,724
Net Assets$2,753,539

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

2017

Revenue$778,810
Expenses$606,117
Net Income$172,693
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 1, 2018
Return Version
2017v2.3
Gross Receipts
$979,040
Mission and Program Overview

Mission

Education of children in a reading and learning environment

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,080,162$1,275,267▲ $195,105
Land, Buildings, and Equipment, Net$1,267,961$1,174,612▼ $93,349
Cash and Non-Interest-Bearing Accounts$235,414$285,525▲ $50,111
Pledges and Grants Receivable$4,550$39,775▲ $35,225
Inventories for Sale or Use$6,864$8,084▲ $1,220
Total Assets$2,594,951$2,783,263▲ $188,312
Liabilities
Other Liabilities$6,603$22,067▲ $15,464
Accounts Payable and Accrued Expenses$7,502$7,657▲ $155
Total Liabilities$14,105$29,724▲ $15,619
Net Assets / Fund Balance
Unrestricted Net Assets$1,703,843$1,682,557▼ $21,286
Temporarily Rstr Net Assets$877,003$1,070,982▲ $193,979
Total Net Assets Fund Balance$2,580,846$2,753,539▲ $172,693
Total Liabilities and Net Assets / Fund Balance$2,594,951$2,783,263▲ $188,312

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,154,016$894,841$2,048,857
Equipment$20,596$68,730$89,326
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Elizabeth WielandExecutive DiFT$44,813$44,813

Board Members and Trustees

NameTitle
Marilyn MorrisseyPresident
Bob ReinthalerBoard Member
Carl ReedBoard Member
Erica WeistBoard Member
Erika LusthoffBoard Member
Gayle MevesBoard Member
Jeanne KobuszewskiBoard Member
Kimberly JohnsonBoard Member
Michael BeilBoard Member
Rebecca OwenBoard Member
Steve ScharrerBoard Member
Sylvia HemauerBoard Member
Wayne LeclairBoard Member
Sandy LivermoreFounder
Kathie NormanSecretary
Scott LuedtkeTreasurer
Karen RhyanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$468,999
Program Service Revenue
$163,205
Investment Income
$146,606
Other Revenue
$0
All Other Contributions
$265,624
Change in Net Assets
$172,693
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$347,679
Salaries, Compensation, and Employee Benefits$258,438
Total Fundraising Expense$13,174
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$163,484$43,574$11,203$218,261
Depreciation Depletion$136,085--$136,085
Payroll Taxes$24,353$6,491$1,669$32,513
Office Expenses$8,198$11,094-$19,292
Occupancy$17,113$1,901-$19,014
Other Expenses$4,085$7,263-$11,348
Advertising-$8,198-$8,198
Other Employee Benefits$6,189$1,173$302$7,664
Insurance$4,557$506-$5,063
Fees for Services Accounting-$4,736-$4,736
Conferences and Meetings-$1,427-$1,427
All Other Expenses$384--$384
Total Functional Expenses$506,580$86,363$13,174$606,117
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$22,067
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

Tax return is reviewed 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
2018-10-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Wieland
Formed
2005
Legal Domicile
Wi
Voting Board Members
17
Independent Board Members
17
Employees
16
Volunteers
60

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/OtherExpensesGrp/Desc3BANKING & BROKERAGE FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07263
IRS990/OtherExpensesGrp/ProgramServicesAmt094066
IRS990/OtherExpensesGrp/ProgramServicesAmt124867
IRS990/OtherExpensesGrp/ProgramServicesAmt223199
IRS990/OtherExpensesGrp/ProgramServicesAmt34085
IRS990/OtherExpensesGrp/TotalAmt094066
IRS990/OtherExpensesGrp/TotalAmt124867
IRS990/OtherExpensesGrp/TotalAmt223199
IRS990/OtherExpensesGrp/TotalAmt311348
IRS990/OtherLiabilitiesGrp/BOYAmt06603
IRS990/OtherLiabilitiesGrp/EOYAmt022067
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt011203
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt043574
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0163484
IRS990/OtherSalariesAndWagesGrp/TotalAmt0218261
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01669
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06491
IRS990/PayrollTaxesGrp/ProgramServicesAmt024353
IRS990/PayrollTaxesGrp/TotalAmt032513
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt04550
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt039775
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ELIZABETH WIELAND
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0163205
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0163205
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0409650
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt068306
IRS990/PYOtherExpensesAmt0299051
IRS990/PYProgramServiceRevenueAmt090552
IRS990/PYRevenuesLessExpensesAmt068822
IRS990/PYSalariesCompEmpBnftPaidAmt0200635
IRS990/PYTotalExpensesAmt0499686
IRS990/PYTotalRevenueAmt0568508
IRS990/ReconcilationRevenueExpnssAmt0172693
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01080162
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01275267
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0468999
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0409650
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0417977
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0332162
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0368681
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01997469
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0278229
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0158858
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt079507
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0105574
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0128353
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0750521
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct00.99520
IRS990ScheduleA/PublicSupportTotal509Amt02747990
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0747228
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0568508
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0497484
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0437736
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0497034
IRS990ScheduleA/Total509Grp/TotalAmt02747990
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0747228
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0568508
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0497484
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0437736
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0497034
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02747990
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt020596
IRS990ScheduleD/EquipmentGrp/DepreciationAmt068730
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt089326
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01154016
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0894841
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02048857
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt022067
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED WAGES & PAYROLL TAXES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01174612
IRS990ScheduleD/TotalLiabilityAmt022067
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OFFICE HELP, BOOKKEEPING, GARDEN MAINTENANCE & UPKEEP, VISITOR TOURS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TAX RETURN IS REVIEWED 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/BOYAmt0877003
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01070982
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02594951
IRS990/TotalAssetsEOYAmt02783263
IRS990/TotalAssetsGrp/BOYAmt02594951
IRS990/TotalAssetsGrp/EOYAmt02783263
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0468999
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt013174
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt086363
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0506580
IRS990/TotalFunctionalExpensesGrp/TotalAmt0606117
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014105
IRS990/TotalLiabilitiesEOYAmt029724
IRS990/TotalLiabilitiesGrp/BOYAmt014105
IRS990/TotalLiabilitiesGrp/EOYAmt029724
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02580846
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02753539
IRS990/TotalProgramServiceExpensesAmt0506580
IRS990/TotalProgramServiceRevenueAmt0163205
IRS990/TotalReportableCompFromOrgAmt044813
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0309811
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0778810
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02594951
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02783263
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01703843
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01682557
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01415 CAMPUS DR
IRS990/USAddress/CityNm0SHEBOYGAN
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd053081

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