Civic Intelligence

Bookworm Gardens Inc

990 • Fiscal year 2018 • EIN 20-2129596

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 23, 2019

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

21st percentile

0.00x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

24th percentile

0.01x

Higher debt load relative to revenue than 24% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

64th percentile

9.0%

Higher net margin than 64% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

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.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

53rd percentile

1.7%

Faster asset growth than 53% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

30th percentile

-4.0%

Faster revenue growth than 30% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$2,831,499

Up $48,236 (+1.7%) from 2017

Net Assets

Up

$2,820,548

Up $67,009 (+2.4%) from 2017

Liabilities

Down

$10,951

Down $18,773 (-63%) from 2017

Revenue

Down

$747,851

Down $30,959 (-4.0%) from 2017

Expenses

Up

$680,842

Up $74,725 (+12%) from 2017

Net Income

Down

$67,009

Down $105,684 (-61%) from 2017

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

2018

Assets$2,831,499
Liabilities$10,951
Net Assets$2,820,548

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

2018

Revenue$747,851
Expenses$680,842
Net Income$67,009
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 23, 2019
Return Version
2018v3.1
Gross Receipts
$747,851
Mission and Program Overview

Mission

Education of children in a reading and learning environment

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,275,267$1,446,890▲ $171,623
Land, Buildings, and Equipment, Net$1,174,612$1,083,620▼ $90,992
Cash and Non-Interest-Bearing Accounts$285,525$220,223▼ $65,302
Pledges and Grants Receivable$39,775$71,300▲ $31,525
Inventories for Sale or Use$8,084$9,466▲ $1,382
Total Assets$2,783,263$2,831,499▲ $48,236
Liabilities
Other Liabilities$22,067$6,329▼ $15,738
Accounts Payable and Accrued Expenses$7,657$4,622▼ $3,035
Total Liabilities$29,724$10,951▼ $18,773
Net Assets / Fund Balance
Unrestricted Net Assets$1,682,557$1,581,402▼ $101,155
Temporarily Rstr Net Assets$1,070,982$1,239,146▲ $168,164
Total Net Assets Fund Balance$2,753,539$2,820,548▲ $67,009
Total Liabilities and Net Assets / Fund Balance$2,783,263$2,831,499▲ $48,236

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,068,668$1,022,275$2,090,943
Equipment$14,952$66,545$81,497
Compensation and Service Providers

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
Elizabeth WielandExecutive Di
Sandy LivermoreFounder
Kathie NormanSecretary
Scott LuedtkeTreasurer
Karen RhyanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$483,678
Program Service Revenue
$314,201
Investment Income
$-50,028
Other Revenue
$0
All Other Contributions
$408,076
Change in Net Assets
$67,009
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$383,137
Salaries, Compensation, and Employee Benefits$297,705
Total Fundraising Expense$17,354
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$199,203$50,725$15,791$265,719
Depreciation Depletion$135,340--$135,340
Payroll Taxes$19,722$5,022$1,563$26,307
Occupancy$20,995$2,333-$23,328
Office Expenses$11,840$9,226-$21,066
Other Expenses$4,790$8,896-$13,686
Advertising-$11,324-$11,324
Fees for Services Accounting-$8,270-$8,270
Other Employee Benefits$5,679--$5,679
Insurance$5,082$565-$5,647
Conferences and Meetings-$3,183-$3,183
Total Functional Expenses$563,944$99,544$17,354$680,842
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$6,329
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
2019-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Wieland
Formed
2005
Legal Domicile
Wi
Voting Board Members
17
Independent Board Members
16
Employees
18
Volunteers
100

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

Form 990, Page 2, Part III, Line 4D

Education of children in a reading and learning environment

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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/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt050725
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt066545
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt081497
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01022275
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02090943
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06329
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED WAGES & PAYROLL TAXES
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IRS990ScheduleD/TotalLiabilityAmt06329
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OFFICE HELP, BOOKKEEPING, GARDEN MAINTENANCE & UPKEEP, VISITOR TOURS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TAX RETURN IS REVIEWED BY THE EXECUTIVE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTAS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990/TotalOtherProgSrvcExpenseAmt0563944
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0747851
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01682557
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IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0SHEBOYGAN
IRS990/USAddress/StateAbbreviationCd0WI
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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