Civic Intelligence

Lake County Public Library

990 • Fiscal year 2015 • EIN 35-6006653

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 25, 2016

Refreshing map…

1919 West 81st AveMerrillville, IN 46410

(219) 769-3541

Siviq Scores

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

Liabilities / Assets

46th percentile

0.24x

Higher debt load relative to assets than 46% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Liabilities / Revenue

72nd percentile

0.76x

Higher debt load relative to revenue than 72% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Net Margin

70th percentile

13%

Higher net margin than 70% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Top Officer Pay

12th percentile

$105,080

Higher top officer pay than 12% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Asset Growth

19th percentile

-4.2%

Faster asset growth than 19% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2014 to 2015

Revenue Growth

34th percentile

-0.5%

Faster revenue growth than 34% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2014 to 2015

Assets

Down

$42,712,699

Down $1,853,660 (-4.2%) from 2014

Net Assets

Up

$32,522,699

Up $1,706,340 (+5.5%) from 2014

Liabilities

Down

$10,190,000

Down $3,560,000 (-26%) from 2014

Revenue

Down

$13,335,669

Down $70,550 (-0.5%) from 2014

Expenses

Down

$11,629,329

Down $87,995 (-0.8%) from 2014

Net Income

Up

$1,706,340

Up $17,445 (+1.0%) from 2014

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

2015

Assets$42,712,699
Liabilities$10,190,000
Net Assets$32,522,699

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

2015

Revenue$13,335,669
Expenses$11,629,329
Net Income$1,706,340
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 25, 2016
Return Version
2015v2.1
Gross Receipts
$13,335,669
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
Rtn Earn Endowment Incm Other Fnds$30,816,359$32,522,699▲ $1,706,340
Land, Buildings, and Equipment, Net$29,635,905$28,501,283▼ $1,134,622
Cash and Non-Interest-Bearing Accounts$14,930,454$14,211,416▼ $719,038
Total Assets$44,566,359$42,712,699▼ $1,853,660
Liabilities
Tax Exempt Bond Liabilities$13,750,000$10,190,000▼ $3,560,000
Total Liabilities$13,750,000$10,190,000▼ $3,560,000
Net Assets / Fund Balance
Total Net Assets Fund Balance$30,816,359$32,522,699▲ $1,706,340
Total Liabilities and Net Assets / Fund Balance$44,566,359$42,712,699▼ $1,853,660

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$26,106,197$11,083,949$37,190,146
Equipment$1,751,944$4,223,997$5,975,941
Leasehold Improvements$643,142$1,559,707$2,202,849
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Alice Hunt LoungesSecretaryFT$105,080$105,080

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Air Temp MechanialHeating And Air427 S INDIANA ST, Hobart, IN 46342$192,759
Revenue and Support

Revenue Composition

Contributions and Grants
$219,809
Program Service Revenue
$304,097
Investment Income
$17,234
Other Revenue
$12,794,529
All Other Contributions
$121,378
Change in Net Assets
$1,706,340
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,494,083
Other Expenses$5,135,246
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,105,568$724,512$0$4,830,080
Depreciation Depletion$1,086,903$191,806$0$1,278,709
Occupancy$926,426$163,487$0$1,089,913
Payroll Taxes$919,175$162,208$0$1,081,383
Pension Plan Contributions$405,910$71,631$0$477,541
Interest$304,417$53,721$0$358,138
Other Expenses$210,343$37,119$0$247,462
Office Expenses$143,399$25,308$0$168,707
Insurance$106,859$18,858$0$125,717
Current Officers, Directors, Trustees, and Key Employees$0$105,079$0$105,079
Travel$26,241$4,631$0$30,872
Fees for Services Legal$9,756$1,722$0$11,478
Conferences and Meetings$9,090$1,604$0$10,694
Advertising$4,899$864$0$5,763
All Other Expenses$3,749$1,181$0$4,930
Total Functional Expenses$10,045,894$1,583,435$0$11,629,329
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
ALake County Public Library2003-10-01$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

Filer Name
Lake County Public Library
EIN
35-6006653
Phone
2197693541
Address
1919 WEST 81ST AVE, MERRILLVILLE, IN 46410

Signing Officer

Name
John Brock
Title
Treasurer
Phone
2197693541
Signed
2016-07-25
Discuss with paid preparer
Yes

Organization Details

Formed
1959
Legal Domicile
In
Voting Board Members
7
Independent Board Members
7
Employees
237
Volunteers
140

Preparer

Firm
Karen J Robbins
Address
920 S Linda Street, Hobart, IN 46342
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 24E

Other 4411. 3749. 662. 0.

Form 990, Part IX, Line 24E

Nsf and fees 519. 0. 519. 0.

Raw XML AppendixShowing 400 of 441 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/PYTotalRevenueAmt013406219
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt01706340
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt030816359
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt032522699
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0570011
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0768199
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0509998
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0517347
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0543335
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02908890
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt017234
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt013191
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt018945
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0104465
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0172680
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0326515
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99550
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.99350
IRS990ScheduleA/PublicSupportTotal170Amt071493217
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt012697217
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt012525337
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt011899220
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt011909317
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt019553236
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt068584327
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt013267228
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt013293536
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt012409218
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt012426664
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt020096571
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt071493217
IRS990ScheduleA/TotalSupportAmt071819732
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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/BookValueAmt026106197
IRS990ScheduleD/BuildingsGrp/DepreciationAmt011083949
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt037190146
IRS990ScheduleD/EquipmentGrp/BookValueAmt01751944
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04223997
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05975941
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0643142
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01559707
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02202849
IRS990ScheduleD/TotalBookValueLandBuildingsAmt028501283
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/BusinessNameLine1Txt0LAKE 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 4411. 3749. 662. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NSF AND FEES 519. 0. 519. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt013750000
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt010190000
IRS990/TaxExemptBondsInd0true
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt044566359
IRS990/TotalAssetsEOYAmt042712699
IRS990/TotalAssetsGrp/BOYAmt044566359
IRS990/TotalAssetsGrp/EOYAmt042712699
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0219809
IRS990/TotalEmployeeCnt0237
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01583435
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt010045894
IRS990/TotalFunctionalExpensesGrp/TotalAmt011629329
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013750000
IRS990/TotalLiabilitiesEOYAmt010190000
IRS990/TotalLiabilitiesGrp/BOYAmt013750000
IRS990/TotalLiabilitiesGrp/EOYAmt010190000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt030816359
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt032522699
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt055660
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt055660
IRS990/TotalProgramServiceExpensesAmt010045894
IRS990/TotalProgramServiceRevenueAmt0304097
IRS990/TotalReportableCompFromOrgAmt0105080
IRS990/TotalRevenueGrp/ExclusionAmt013115860
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt013335669
IRS990/TotalVolunteersCnt0140
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt044566359
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt042712699
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt04631

Document Assets

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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