Civic Intelligence

Bookworm Gardens Inc

990 • Fiscal year 2021 • EIN 20-2129596

Jan 01, 2021 to Dec 31, 2021 • Filed on Sep 22, 2022

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

24th percentile

0.00x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

26th percentile

0.01x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

73rd percentile

29%

Higher net margin than 73% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

56th percentile

$72,000

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

53rd percentile

11%

Faster asset growth than 53% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

79th percentile

58%

Faster revenue growth than 79% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$3,349,067

Up $328,802 (+11%) from 2020

Net Assets

Up

$3,337,214

Up $340,057 (+11%) from 2020

Liabilities

Down

$11,853

Down $11,255 (-49%) from 2020

Revenue

Up

$1,182,530

Up $433,431 (+58%) from 2020

Expenses

Up

$842,473

Up $150,334 (+22%) from 2020

Net Income

Up

$340,057

Up $283,097 (+497%) from 2020

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

2021

Assets$3,349,067
Liabilities$11,853
Net Assets$3,337,214

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

2021

Revenue$1,182,530
Expenses$842,473
Net Income$340,057
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Sep 22, 2022
Return Version
2021v4.0
Gross Receipts
$1,182,530
Mission and Program Overview

Mission

Education of children in a reading and learning environment

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,476,543$1,467,450▼ $9,093
Land, Buildings, and Equipment, Net$1,259,281$1,313,664▲ $54,383
Cash and Non-Interest-Bearing Accounts$252,197$561,058▲ $308,861
Inventories for Sale or Use$32,244$6,895▼ $25,349
Total Assets$3,020,265$3,349,067▲ $328,802
Liabilities
Other Liabilities$19,442$6,977▼ $12,465
Accounts Payable and Accrued Expenses$3,666$4,876▲ $1,210
Total Liabilities$23,108$11,853▼ $11,255
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,680,762$1,869,764▲ $189,002
Net Assets With Donor Restrictions$1,316,395$1,467,450▲ $151,055
Total Net Assets Fund Balance$2,997,157$3,337,214▲ $340,057
Total Liabilities and Net Assets / Fund Balance$3,020,265$3,349,067▲ $328,802

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,304,599$1,381,069$2,685,668
Equipment$9,065$60,129$69,194
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Elizabeth WielandExecutive DiFT$72,000$72,000

Board Members and Trustees

NameTitle
Karen RhyanPresident
Carl ReedBoard Member
Erica WiestBoard Member
Jeanne KobuszewskiBoard Member
Jenny Leclair-bemisBoard Member
Kathie NormanBoard Member
Kimberly JohnsonBoard Member
Michael BeilBoard Member
Ross LeinweberBoard Member
Scott LuedtkeBoard Member
Sandy LivermoreFounder
Marilyn MorrisseyPast Preside
Gayle MevesSecretary
Brian BegalkeTreasurer
John DonovanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$478,444
Program Service Revenue
$533,954
Investment Income
$170,132
Other Revenue
$0
All Other Contributions
$390,214
Change in Net Assets
$340,057
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$469,454
Other Expenses$373,019
Total Fundraising Expense$37,442
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$347,861$51,326$20,019$419,206
Depreciation Depletion$107,065--$107,065
Payroll Taxes$32,434$4,786$1,867$39,087
Occupancy$14,692$1,632-$16,324
Information Technology-$16,095-$16,095
Advertising--$15,023$15,023
Office Expenses$6,155$6,312-$12,467
Fees for Services Accounting-$8,961-$8,961
Insurance$7,033$781-$7,814
Other Employee Benefits$5,332$786$307$6,425
Pension Plan Contributions$3,930$580$226$4,736
Other Expenses$994$31,187-$994
Total Functional Expenses$682,585$122,446$37,442$842,473
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$6,977
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 35% controlled entity
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

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
Elizabeth Wieland
Title
Executive Director
Signed
2022-09-22
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
23

Preparer

Firm
Gassner Company Sc
Address
117 S 3RD AVE, WAUSAU, WI 54401-4635
Preparer
Steven M Krahn CPA
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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IRS990/OtherExpensesGrp/TotalAmt231187
IRS990/OtherExpensesGrp/TotalAmt3994
IRS990/OtherLiabilitiesGrp/BOYAmt019442
IRS990/OtherLiabilitiesGrp/EOYAmt06977
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt020019
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt051326
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0347861
IRS990/OtherSalariesAndWagesGrp/TotalAmt0419206
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01867
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04786
IRS990/PayrollTaxesGrp/ProgramServicesAmt032434
IRS990/PayrollTaxesGrp/TotalAmt039087
IRS990/PensionPlanContributionsGrp/FundraisingAmt0226
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0580
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03930
IRS990/PensionPlanContributionsGrp/TotalAmt04736
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ELIZABETH WIELAND
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc1GIFT SHOP & CONCESSION SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0480141
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt153813
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0480141
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt153813
IRS990/ProgSrvcAccomActyOtherGrp/Desc0EDUCATION OF CHILDREN IN A READING AND LEARNING ENVIRONMENT
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0682585
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0402183
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0116252
IRS990/PYOtherExpensesAmt0290761
IRS990/PYProgramServiceRevenueAmt0230664
IRS990/PYRevenuesLessExpensesAmt056960
IRS990/PYSalariesCompEmpBnftPaidAmt0401378
IRS990/PYTotalExpensesAmt0692139
IRS990/PYTotalRevenueAmt0749099
IRS990/ReconcilationRevenueExpnssAmt0340057
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01476543
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01467450
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0478444
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0402183
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0419925
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0483678
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0468999
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02253229
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0704086
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0346916
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0477755
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0264173
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0278229
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02071159
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt04324388
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01182530
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0749099
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0897680
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0747851
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0747228
IRS990ScheduleA/Total509Grp/TotalAmt04324388
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01182530
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0749099
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0897680
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0747851
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0747228
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04324388
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/BookValueAmt09065
IRS990ScheduleD/EquipmentGrp/DepreciationAmt060129
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt069194
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01304599
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01381069
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02685668
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06977
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED WAGES & PAYROLL TAXES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01313664
IRS990ScheduleD/TotalLiabilityAmt06977
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OFFICE HELP, BOOKKEEPING, GARDEN MAINTENANCE & UPKEEP, VISITOR TOURS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EDUCATION OF CHILDREN IN A READING AND LEARNING ENVIRONMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TAX RETURN IS REVIEWED BY THE EXECUTIVE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS 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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03020265
IRS990/TotalAssetsEOYAmt03349067
IRS990/TotalAssetsGrp/BOYAmt03020265
IRS990/TotalAssetsGrp/EOYAmt03349067
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0478444
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt037442
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0122446
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0682585
IRS990/TotalFunctionalExpensesGrp/TotalAmt0842473
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt023108
IRS990/TotalLiabilitiesEOYAmt011853
IRS990/TotalLiabilitiesGrp/BOYAmt023108
IRS990/TotalLiabilitiesGrp/EOYAmt011853
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02997157
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03337214
IRS990/TotalOtherProgSrvcExpenseAmt0682585
IRS990/TotalProgramServiceExpensesAmt0682585
IRS990/TotalProgramServiceRevenueAmt0533954
IRS990/TotalReportableCompFromOrgAmt072000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0704086
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01182530
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03020265
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03349067
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X

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