Civic Intelligence

Lake County Public Library

990 • Fiscal year 2013 • EIN 35-6006653

Jan 01, 2013 to Dec 31, 2013 • Filed on Sep 15, 2014

1919 West 81st Ave46410

(219) 769-3541

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

57th percentile

0.37x

Higher debt load relative to assets than 57% of similar nonprofits.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2013

Liabilities / Revenue

81st percentile

1.38x

Higher debt load relative to revenue than 81% of similar nonprofits.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2013

Net Margin

37th percentile

0.8%

Higher net margin than 37% of similar nonprofits.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2013

Top Officer Pay

7th percentile

$0

Higher top officer pay than 7% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2013

Asset Growth

9th percentile

-8.0%

Faster asset growth than 9% of similar nonprofits.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$46,387,464

Down $4,052,002 (-8.0%) from 2012

Net Assets

Up

$29,127,464

Up $97,998 (+0.3%) from 2012

Liabilities

Down

$17,260,000

Down $4,150,000 (-19%) from 2012

Revenue

$12,530,416

No earlier filing loaded for comparison.

Expenses

Up

$12,432,418

Up $1,218,552 (+11%) from 2012

Net Income

$97,998

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$60M$40M$20M$0Assets 2010: $43,128,400Liabilities 2010: $24,224,007Net Assets 2010: $18,904,3932010Assets 2011: $50,563,111Liabilities 2011: $22,850,908Net Assets 2011: $27,712,2032011Assets 2012: $50,439,466Liabilities 2012: $21,410,000Net Assets 2012: $29,029,4662012Assets 2013: $46,387,464Liabilities 2013: $17,260,000Net Assets 2013: $29,127,4642013Assets 2014: $44,566,359Liabilities 2014: $13,750,000Net Assets 2014: $30,816,3592014Assets 2015: $42,712,699Liabilities 2015: $10,190,000Net Assets 2015: $32,522,6992015Assets 2016: $42,754,270Liabilities 2016: $8,085,000Net Assets 2016: $34,669,2702016Assets 2017: $41,806,355Liabilities 2017: $5,940,000Net Assets 2017: $35,866,3552017Assets 2018: $41,023,452Liabilities 2018: $3,745,000Net Assets 2018: $37,278,4522018Assets 2019: $40,188,975Liabilities 2019: $1,465,000Net Assets 2019: $38,723,9752019Assets 2020: $39,234,624Liabilities 2020: $0Net Assets 2020: $39,234,6242020Assets 2021: $39,933,908Liabilities 2021: $0Net Assets 2021: $39,933,9082021Assets 2022: $39,857,250Liabilities 2022: $0Net Assets 2022: $39,857,2502022Assets 2023: $39,813,923Liabilities 2023: $0Net Assets 2023: $39,813,9232023Assets 2024: $40,526,886Liabilities 2024: $0Net Assets 2024: $40,526,8862024

Highlighted filing

2013

Assets$46,387,464
Liabilities$17,260,000
Net Assets$29,127,464

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $11,601,4202010Expenses 2011: $11,462,4632011Expenses 2012: $11,213,8662012Revenue 2013: $12,530,416Expenses 2013: $12,432,418Net Income 2013: $97,9982013Revenue 2014: $13,406,219Expenses 2014: $11,717,324Net Income 2014: $1,688,8952014Revenue 2015: $13,335,669Expenses 2015: $11,629,329Net Income 2015: $1,706,3402015Revenue 2016: $13,968,724Expenses 2016: $11,822,153Net Income 2016: $2,146,5712016Revenue 2017: $13,498,098Expenses 2017: $12,301,013Net Income 2017: $1,197,0852017Revenue 2018: $14,068,494Expenses 2018: $12,656,397Net Income 2018: $1,412,0972018Revenue 2019: $14,263,042Expenses 2019: $12,817,519Net Income 2019: $1,445,5232019Revenue 2020: $12,619,949Expenses 2020: $12,109,300Net Income 2020: $510,6492020Revenue 2021: $12,781,082Expenses 2021: $12,081,798Net Income 2021: $699,2842021Revenue 2022: $13,114,699Expenses 2022: $13,191,357Net Income 2022: -$76,6582022Revenue 2023: $14,021,802Expenses 2023: $14,065,129Net Income 2023: -$43,3272023Revenue 2024: $15,260,800Expenses 2024: $14,547,837Net Income 2024: $712,9632024

Highlighted filing

2013

Revenue$12,530,416
Expenses$12,432,418
Net Income$97,998
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Sep 15, 2014
Return Version
2013v3.1
Gross Receipts
$12,530,416
Mission and Program Overview

Mission

To provide the highest quality

To provide the highest quality informational, educational, cultural and recreational resources and services to residents of all ages in the lake county public library district.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$29,209,735$30,701,206▲ $1,491,471
Rtn Earn Endowment Incm Other Fnds$29,029,466$29,127,464▲ $97,998
Cash and Non-Interest-Bearing Accounts$21,229,731$15,686,258▼ $5,543,473
Total Assets$50,439,466$46,387,464▼ $4,052,002
Liabilities
Tax Exempt Bond Liabilities$21,410,000$17,260,000▼ $4,150,000
Total Liabilities$21,410,000$17,260,000▼ $4,150,000
Net Assets / Fund Balance
Total Net Assets Fund Balance$29,029,466$29,127,464▲ $97,998
Total Liabilities and Net Assets / Fund Balance$50,439,466$46,387,464▼ $4,052,002

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$27,965,701$9,224,445$37,190,146
Equipment$1,982,975$3,524,476$5,507,451
Leasehold Improvements$752,530$1,450,319$2,202,849
Compensation and Service Providers

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Gough INCContractor-$351,070
Carras-szany-kuhnContractor-$330,191
Air Temp MechanicalContractor-$166,816
Zidkowski ConstructionContractor-$160,822
Conitinental Electric CoContractor-$152,515
Revenue and Support

Revenue Composition

Contributions and Grants
$155,267
Program Service Revenue
$354,731
Investment Income
$18,945
Other Revenue
$12,001,473
All Other Contributions
$67,924
Change in Net Assets
$97,998
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,599,427
Other Expenses$5,832,991
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$4,179,409$737,543$0$4,916,952
Depreciation Depletion$1,115,074$196,778$0$1,311,852
Occupancy$1,070,508$188,913$0$1,259,421
Other Employee Benefits$941,390$166,128$0$1,107,518
Interest$650,091$114,721$0$764,812
Pension Plan Contributions$396,891$70,040$0$466,931
All Other Expenses$239,668$42,294$0$281,962
Other Expenses$184,347$32,532$0$216,879
Office Expenses$166,982$29,467$0$196,449
Insurance$100,843$17,796$0$118,639
Current Officers, Directors, Trustees, and Key Employees$0$108,026$0$108,026
Travel$17,819$3,144$0$20,963
Fees for Services Legal$13,380$2,361$0$15,741
Conferences and Meetings$9,382$1,656$0$11,038
Advertising$1,619$286$0$1,905
Total Functional Expenses$10,700,193$1,732,225$0$12,432,418
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

Bond Issues

BondIssuerIssuedIssue PricePurpose
A35-60066532003-10-01$30,070,000CONSTRUCT/RENOVATE

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$30,070,000---

Bond Financing Compliance

Form 8038-T filed
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

EIN
35-6006653
Phone
2197693541

Signing Officer

Name
John Brock
Title
Treasurer
Phone
2197693541
Signed
2014-09-15
Discuss with paid preparer
Yes

Organization Details

Formed
1959
Legal Domicile
In
Voting Board Members
7
Independent Board Members
7
Employees
239
Volunteers
140

Preparer

Preparer
Karen J Robbins
Phone
2199420175
Supplemental Narrative

Additional Explanations

Pt VI, Line 19

AVAILABLE UPON REQUEST

Pt VI, Line 11B

AVAILABLE UPON REQUEST

Form 990, Part IX, Line 24F

Other 6199. 5269. 930. Professional fees 275763. 234399. 41364.

Raw XML AppendixShowing 400 of 460 raw XML fields

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/ProgramServiceRevenueGrp/Desc2DAMAGED MATERIALS
IRS990/ProgramServiceRevenueGrp/Desc3PHOTCOPIES
IRS990/ProgramServiceRevenueGrp/Desc4COMPUTER PAPER
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0237805
IRS990/ProgramServiceRevenueGrp/ExclusionAmt146841
IRS990/ProgramServiceRevenueGrp/ExclusionAmt214209
IRS990/ProgramServiceRevenueGrp/ExclusionAmt319385
IRS990/ProgramServiceRevenueGrp/ExclusionAmt423194
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0237805
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt146841
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt214209
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt319385
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt423194
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0161483
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0104465
IRS990/PYOtherExpensesAmt04976998
IRS990/PYOtherRevenueAmt011909317
IRS990/PYProgramServiceRevenueAmt0355864
IRS990/PYRevenuesLessExpensesAmt01317263
IRS990/PYSalariesCompEmpBnftPaidAmt06236868
IRS990/PYTotalExpensesAmt011213866
IRS990/PYTotalRevenueAmt012531129
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt097998
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt029029466
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt029127464
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0509998
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0517347
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0543335
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0649187
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0779254
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02999121
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt018945
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0104465
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0172680
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0146028
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0361889
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0804007
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98860
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.98200
IRS990ScheduleA/PublicSupportTotal170Amt069463493
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt011899220
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt011909317
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt019553236
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt010766024
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt012336575
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt066464372
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt012409218
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt012426664
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt020096571
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt011415211
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt013115829
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt069463493
IRS990ScheduleA/TotalSupportAmt070267500
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/BuildingsGrp/BookValueAmt027965701
IRS990ScheduleD/BuildingsGrp/DepreciationAmt09224445
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt037190146
IRS990ScheduleD/EquipmentGrp/BookValueAmt01982975
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03524476
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05507451
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0752530
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01450319
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02202849
IRS990ScheduleD/TotalBookValueLandBuildingsAmt030701206
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02003-10-01
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0356006653
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum050934DR40
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt030070000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine10LAKE COUNTY PUBLIC LIBRARY
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0CONSTRUCT/RENOVATE
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdvanceRefundingInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CurrentRefundingInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt030070000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OTHER 6199. 5269. 930. PROFESSIONAL FEES 275763. 234399. 41364.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt021410000
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt017260000
IRS990/TaxExemptBondsInd0true
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt050439466
IRS990/TotalAssetsEOYAmt046387464
IRS990/TotalAssetsGrp/BOYAmt050439466
IRS990/TotalAssetsGrp/EOYAmt046387464
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0155267
IRS990/TotalEmployeeCnt0239
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01732225
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt010700193
IRS990/TotalFunctionalExpensesGrp/TotalAmt012432418

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$40.5$0.00$40.5$15.3$14.5$0.71
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$39.8$0.00$39.8$14.0$14.1$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$39.9$0.00$39.9$13.1$13.2$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$39.9$0.00$39.9$12.8$12.1$0.70
2020Detailed filing. Detailed filing data is available for this year.$39.2$0.00$39.2$12.6$12.1$0.51
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$40.2$1.47$38.7$14.3$12.8$1.45
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$41.0$3.75$37.3$14.1$12.7$1.41
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$41.8$5.94$35.9$13.5$12.3$1.20
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$42.8$8.09$34.7$14.0$11.8$2.15
2015Detailed filing. Detailed filing data is available for this year.$42.7$10.2$32.5$13.3$11.6$1.71
2014Detailed filing. Detailed filing data is available for this year.$44.6$13.8$30.8$13.4$11.7$1.69
2013Detailed filing. Detailed filing data is available for this year.$46.4$17.3$29.1$12.5$12.4$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$50.4$21.4$29.0$11.2
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$50.6$22.9$27.7$11.5
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$43.1$24.2$18.9$11.6