Civic Intelligence

Ligonier Public Library

990 • Fiscal year 2017 • EIN 35-6046106

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 29, 2018

Organization ProfileWWW.LIGONIER.LIB.IN.US
300 South Main StreetLigonier, IN 46767

(260) 894-4511

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.58x

Higher debt load relative to assets than 83% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

92nd percentile

2.53x

Higher debt load relative to revenue than 92% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

77th percentile

19%

Higher net margin than 77% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

46th percentile

$54,590

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

45th percentile

1.7%

Faster asset growth than 45% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

48th percentile

3.6%

Faster revenue growth than 48% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$2,237,737

Up $37,079 (+1.7%) from 2016

Net Assets

Up

$947,737

Up $97,079 (+11%) from 2016

Liabilities

Down

$1,290,000

Down $60,000 (-4.4%) from 2016

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin77th percentile

Revenue

Up

$510,320

Up $17,603 (+3.6%) from 2016

Expenses

Up

$413,370

Up $3,868 (+0.9%) from 2016

Net Income

Up

$96,950

Up $13,735 (+17%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth45th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $207,534Liabilities 2011: $0Net Assets 2011: $207,5342011Assets 2012: $241,868Liabilities 2012: $0Net Assets 2012: $241,8682012Assets 2013: $1,953,450Liabilities 2013: $1,485,000Net Assets 2013: $468,4502013Assets 2014: $2,125,226Liabilities 2014: $1,470,000Net Assets 2014: $655,2262014Assets 2015: $2,176,414Liabilities 2015: $1,410,000Net Assets 2015: $766,4142015Assets 2016: $2,200,658Liabilities 2016: $1,350,000Net Assets 2016: $850,6582016Assets 2017: $2,237,737Liabilities 2017: $1,290,000Net Assets 2017: $947,7372017Assets 2018: $2,250,818Liabilities 2018: $1,230,000Net Assets 2018: $1,020,8182018Assets 2019: $2,274,052Liabilities 2019: $1,170,000Net Assets 2019: $1,104,0522019Assets 2020: $2,341,197Liabilities 2020: $1,110,000Net Assets 2020: $1,231,1972020Assets 2021: $2,052,265Liabilities 2021: $1,040,000Net Assets 2021: $1,012,2652021Assets 2022: $2,126,794Liabilities 2022: $970,000Net Assets 2022: $1,156,7942022Assets 2023: $2,229,602Liabilities 2023: $900,000Net Assets 2023: $1,329,6022023Assets 2024: $2,285,950Liabilities 2024: $825,000Net Assets 2024: $1,460,9502024

Highlighted filing

2017

Assets$2,237,737
Liabilities$1,290,000
Net Assets$947,737
Open 2017 Filing

Operations Trend

Revenue Growth48th percentile

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

$1.0M$500K$0-$500KExpenses 2011: $305,2512011Expenses 2012: $317,0072012Revenue 2013: $497,460Expenses 2013: $270,878Net Income 2013: $226,5822013Revenue 2014: $544,956Expenses 2014: $358,180Net Income 2014: $186,7762014Revenue 2015: $508,424Expenses 2015: $397,236Net Income 2015: $111,1882015Revenue 2016: $492,717Expenses 2016: $409,502Net Income 2016: $83,2152016Revenue 2017: $510,320Expenses 2017: $413,370Net Income 2017: $96,9502017Revenue 2018: $511,596Expenses 2018: $438,275Net Income 2018: $73,3212018Revenue 2019: $525,917Expenses 2019: $442,805Net Income 2019: $83,1122019Revenue 2020: $558,508Expenses 2020: $431,410Net Income 2020: $127,0982020Revenue 2021: $370,383Expenses 2021: $510,649Net Income 2021: -$140,2662021Revenue 2022: $606,728Expenses 2022: $461,982Net Income 2022: $144,7462022Revenue 2023: $671,378Expenses 2023: $508,895Net Income 2023: $162,4832023Revenue 2024: $695,648Expenses 2024: $564,358Net Income 2024: $131,2902024

Highlighted filing

2017

Revenue$510,320
Expenses$413,370
Net Income$96,950
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 29, 2018
Return Version
2017v2.3
Gross Receipts
$510,320
Mission and Program Overview

Mission

The ligonier public library is a tax supported facility available to all people of the community and dedicated to acquiring, organizing, and providing access to materials for information, education, and entertainment; developing programs and services for all patrons; providing a center for cultural heritage; and making available facilities and resources for community participation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,951,994$1,914,042▼ $37,952
Cash and Non-Interest-Bearing Accounts$247,635$322,537▲ $74,902
Total Assets$2,200,658$2,237,737▲ $37,079
Other Assets Total$1,029$1,158▲ $129
Liabilities
Other Liabilities$1,350,000$1,290,000▼ $60,000
Total Liabilities$1,350,000$1,290,000▼ $60,000
Net Assets / Fund Balance
Unrestricted Net Assets$849,629$946,579▲ $96,950
Permanently Rstr Net Assets$1,029$1,158▲ $129
Total Net Assets Fund Balance$850,658$947,737▲ $97,079
Total Liabilities and Net Assets / Fund Balance$2,200,658$2,237,737▲ $37,079

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,914,042$139,660$2,053,702
Compensation and Service Providers
Top Officer Pay46th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jerry NesbittExecutive DiFT$54,590$54,590

Board Members and Trustees

NameTitle
Dennis ButlerPresident
Barbara HawnMember
Gary ByersMember
Jean SaggarsMember
Sarai ZayagoMember
Carmen GierhanSecretary
Diane GroffVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$500,527
Program Service Revenue
$9,773
Investment Income
$20
Other Revenue
$0
All Other Contributions
$15,786
Change in Net Assets
$96,950
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$229,554
Salaries, Compensation, and Employee Benefits$183,816
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$95,922$10,658-$106,580
Current Officers, Directors, Trustees, and Key Employees$49,130$5,460-$54,590
Interest$53,175--$53,175
Depreciation Depletion$51,177--$51,177
Occupancy$19,556$2,173-$21,729
Office Expenses$13,939$1,549-$15,488
Payroll Taxes$11,089$1,232-$12,321
Other Employee Benefits$9,292$1,033-$10,325
Other Expenses$9,076$1,008-$10,084
Insurance$8,269$919-$9,188
All Other Expenses$5,822$647-$6,469
Total Functional Expenses$386,532$26,838$0$413,370
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
Bond Construction Fund Payable$1,290,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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

“REVIEWED PRIOR TO FILING”

Form 990, Page 6, Part VI, Line 15A

“Reviewed and approved by the board”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Ligonier Public Library
EIN
35-6046106
Phone
2608944511
Address
300 SOUTH MAIN STREET, LIGONIER, IN 46767

Signing Officer

Name
Jerry Nesbitt
Title
Executive Director
Phone
2608944511
Signed
2018-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jerry Nesbitt
Legal Domicile
In
Voting Board Members
7
Independent Board Members
7
Employees
9
Volunteers
516

Preparer

Firm
Butler CPA LLC
Address
733 E NORTH ST, KENDALLVILLE, IN 46755
Preparer
Carla B Butler
Phone
2603470475
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The ligonier public library is a tax supported facility available to all people of the community and dedicated to acquiring, organizing, and providing access to materials for information, education, and entertainment; developing programs and services for all patrons; providing a center for cultural heritage; and making available facilities and resources for community participation.”

Form 990, Part XI, Line 9

“Endowment agency fund 129”

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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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IRS990ScheduleA/TotalSupportAmt02515816
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01914042
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0139660
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02053702
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01290000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BOND CONSTRUCTION FUND PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01914042
IRS990ScheduleD/TotalLiabilityAmt01290000
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LIGONIER PUBLIC LIBRARY IS A TAX SUPPORTED FACILITY AVAILABLE TO ALL PEOPLE OF THE COMMUNITY AND DEDICATED TO ACQUIRING, ORGANIZING, AND PROVIDING ACCESS TO MATERIALS FOR INFORMATION, EDUCATION, AND ENTERTAINMENT; DEVELOPING PROGRAMS AND SERVICES FOR ALL PATRONS; PROVIDING A CENTER FOR CULTURAL HERITAGE; AND MAKING AVAILABLE FACILITIES AND RESOURCES FOR COMMUNITY PARTICIPATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED AND APPROVED BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ENDOWMENT AGENCY FUND 129
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt02237737
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0500527
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt026838
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0386532
IRS990/TotalFunctionalExpensesGrp/TotalAmt0413370
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01350000
IRS990/TotalLiabilitiesEOYAmt01290000
IRS990/TotalLiabilitiesGrp/BOYAmt01350000
IRS990/TotalLiabilitiesGrp/EOYAmt01290000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0850658
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0947737
IRS990/TotalProgramServiceExpensesAmt0386532
IRS990/TotalProgramServiceRevenueAmt09773
IRS990/TotalReportableCompFromOrgAmt054590
IRS990/TotalRevenueGrp/ExclusionAmt020
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09773
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0510320
IRS990/TotalVolunteersCnt0516
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02237737
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0849629
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0946579
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0LIGONIER
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046767
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.LIGONIER.LIB.IN.US
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JERRY NESBITT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02608944511
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIGONIER PUBLIC LIBRARY
ReturnHeader/Filer/BusinessNameControlTxt0LIGO
ReturnHeader/Filer/EIN0356046106
ReturnHeader/Filer/PhoneNum02608944511
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0F99A1206CF23211810EF65E7386A2EEC48AE57A4
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0BBA7D8CE9D9A094A783D498D8C8BCFA483AE737C
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.178.213.74
ReturnHeader/FilingSecurityInformation/IPDt02018-11-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm010:16:53
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823544720
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BUTLER CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0733 E NORTH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KENDALLVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046755
ReturnHeader/PreparerPersonGrp/PhoneNum02603470475
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CARLA B BUTLER
ReturnHeader/ReturnTs02018-11-12T11:16:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,237,737
Liabilities
$1,290,000
Net assets
$947,737
Revenue
$510,320
Expenses
$413,370
Net income
$96,950
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.29$0.83$1.46$0.70$0.56$0.13
2023Detailed filing. Detailed filing data is available for this year.$2.23$0.90$1.33$0.67$0.51$0.16
2022Detailed filing. Detailed filing data is available for this year.$2.13$0.97$1.16$0.61$0.46$0.14
2021Detailed filing. Detailed filing data is available for this year.$2.05$1.04$1.01$0.37$0.51$0.14
2020Detailed filing. Detailed filing data is available for this year.$2.34$1.11$1.23$0.56$0.43$0.13
2019Detailed filing. Detailed filing data is available for this year.$2.27$1.17$1.10$0.53$0.44$0.08
2018Detailed filing. Detailed filing data is available for this year.$2.25$1.23$1.02$0.51$0.44$0.07
2017Detailed filing. Detailed filing data is available for this year.$2.24$1.29$0.95$0.51$0.41$0.10
2016Detailed filing. Detailed filing data is available for this year.$2.20$1.35$0.85$0.49$0.41$0.08
2015Detailed filing. Detailed filing data is available for this year.$2.18$1.41$0.77$0.51$0.40$0.11
2014Detailed filing. Detailed filing data is available for this year.$2.13$1.47$0.66$0.54$0.36$0.19
2013Detailed filing. Detailed filing data is available for this year.$1.95$1.49$0.47$0.50$0.27$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.00$0.24$0.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.00$0.21$0.31