Civic Intelligence

Lake County Public Library

990 • Fiscal year 2020 • EIN 35-6006653

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 20, 2021

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

3rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Liabilities / Revenue

3rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Net Margin

50th percentile

4.0%

Higher net margin than 50% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Top Officer Pay

15th percentile

$116,977

Higher top officer pay than 15% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Asset Growth

17th percentile

-2.4%

Faster asset growth than 17% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Revenue Growth

24th percentile

-12%

Faster revenue growth than 24% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Assets

Down

$39,234,624

Down $954,351 (-2.4%) from 2019

Net Assets

Up

$39,234,624

Up $510,649 (+1.3%) from 2019

Liabilities

Down

$0

Down $1,465,000 (-100%) from 2019

Revenue

Down

$12,619,949

Down $1,643,093 (-12%) from 2019

Expenses

Down

$12,109,300

Down $708,219 (-5.5%) from 2019

Net Income

Down

$510,649

Down $934,874 (-65%) from 2019

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

2020

Assets$39,234,624
Liabilities$0
Net Assets$39,234,624

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

2020

Revenue$12,619,949
Expenses$12,109,300
Net Income$510,649
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 20, 2021
Return Version
2020v4.1
Gross Receipts
$12,619,949
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

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$38,723,975$39,234,624▲ $510,649
Land, Buildings, and Equipment, Net$25,377,802$24,338,376▼ $1,039,426
Cash and Non-Interest-Bearing Accounts$14,811,173$14,896,248▲ $85,075
Total Assets$40,188,975$39,234,624▼ $954,351
Liabilities
Tax Exempt Bond Liabilities$1,465,000--
Total Liabilities$1,465,000$0▼ $1,465,000
Net Assets / Fund Balance
Total Net Assets Fund Balance$38,723,975$39,234,624▲ $510,649
Total Liabilities and Net Assets / Fund Balance$40,188,975$39,234,624▼ $954,351

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$21,457,437$15,732,709$37,190,146
Equipment$2,073,988$5,675,098$7,749,086
Leasehold Improvements$392,675$1,810,174$2,202,849
Land$414,276-$414,276
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ingrid NorrisDirectorFT$116,977$116,977

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Air Temp MechanicalHeating And Air780 AEC DR, Wood Dale, IL 60191$154,900
Revenue and Support

Revenue Composition

Contributions and Grants
$138,880
Program Service Revenue
$127,522
Investment Income
$94,763
Other Revenue
$12,258,784
All Other Contributions
$118,906
Change in Net Assets
$510,649
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,662,299
Other Expenses$5,447,001
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$4,132,784$729,315$0$4,862,099
Depreciation Depletion$1,102,107$194,490$0$1,296,597
Occupancy$1,073,836$189,501$0$1,263,337
Payroll Taxes$984,728$173,775$0$1,158,503
Pension Plan Contributions$446,012$78,708$0$524,720
Other Expenses$143,201$25,271$0$168,472
Office Expenses$131,538$23,213$0$154,751
Insurance$105,875$18,684$0$124,559
Current Officers, Directors, Trustees, and Key Employees$0$116,977$0$116,977
All Other Expenses$71,848$12,676$0$84,524
Interest$24,905$4,395$0$29,300
Travel$18,661$3,293$0$21,954
Conferences and Meetings$16,127$2,846$0$18,973
Advertising$4,583$809$0$5,392
Fees for Services Legal$1,516$268$0$1,784
Total Functional Expenses$10,193,475$1,915,825$0$12,109,300
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 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
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
2021-10-20
Discuss with paid preparer
Yes

Organization Details

Formed
1959
Legal Domicile
In
Voting Board Members
7
Independent Board Members
7
Employees
253
Volunteers
80

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

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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/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt20
IRS990/OtherRevenueTotalAmt012258784
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0173775
IRS990/PayrollTaxesGrp/ProgramServicesAmt0984728
IRS990/PayrollTaxesGrp/TotalAmt01158503
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt078708
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0446012
IRS990/PensionPlanContributionsGrp/TotalAmt0524720
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0INGRID NORRIS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0FINES AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1REFUNDS
IRS990/ProgramServiceRevenueGrp/Desc2DAMAGED MATERIALS
IRS990/ProgramServiceRevenueGrp/Desc3PHOTCOPIES
IRS990/ProgramServiceRevenueGrp/Desc4COMPUTER PAPER
IRS990/ProgramServiceRevenueGrp/ExclusionAmt030176
IRS990/ProgramServiceRevenueGrp/ExclusionAmt168508
IRS990/ProgramServiceRevenueGrp/ExclusionAmt22058
IRS990/ProgramServiceRevenueGrp/ExclusionAmt38663
IRS990/ProgramServiceRevenueGrp/ExclusionAmt49085
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt030176
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt168508
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22058
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt38663
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt49085
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt40
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0117871
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0201467
IRS990/PYOtherExpensesAmt05831816
IRS990/PYOtherRevenueAmt013733830
IRS990/PYProgramServiceRevenueAmt0209874
IRS990/PYRevenuesLessExpensesAmt01445523
IRS990/PYSalariesCompEmpBnftPaidAmt06985703
IRS990/PYTotalExpensesAmt012817519
IRS990/PYTotalRevenueAmt014263042
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0510649
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt038723975
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt039234624
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0266402
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0327745
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0338995
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0402586
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0405395
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01741123
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt094763
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0201467
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0106478
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt051275
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt029447
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0483430
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99260
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.99390
IRS990ScheduleA/PublicSupportTotal170Amt065231564
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt012258784
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt012771943
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt012660059
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt012995203
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt012804452
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt063490441
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt012525186
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt013099688
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt012999054
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt013397789
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt013209847
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt065231564
IRS990ScheduleA/TotalSupportAmt065714994
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt021457437
IRS990ScheduleD/BuildingsGrp/DepreciationAmt015732709
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt037190146
IRS990ScheduleD/EquipmentGrp/BookValueAmt02073988
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05675098
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07749086
IRS990ScheduleD/LandGrp/BookValueAmt0414276
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0414276
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0392675
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01810174
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02202849
IRS990ScheduleD/TotalBookValueLandBuildingsAmt024338376
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/TermOfGICPct00.000000000000
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/TermOfHedgePct00.000000000000
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/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt030070000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST

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