Civic Intelligence

Ligonier Public Library

990 • Fiscal year 2023 • EIN 35-6046106

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 08, 2024

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

80th percentile

0.40x

Higher debt load relative to assets than 80% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

90th percentile

1.34x

Higher debt load relative to revenue than 90% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

78th percentile

24%

Higher net margin than 78% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

49th percentile

$54,942

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

51st percentile

4.8%

Faster asset growth than 51% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

56th percentile

11%

Faster revenue growth than 56% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets80th percentile

Assets

Up

$2,229,602

Up $102,808 (+4.8%) from 2022

Net Assets

Up

$1,329,602

Up $172,808 (+15%) from 2022

Liabilities

Down

$900,000

Down $70,000 (-7.2%) from 2022

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin78th percentile

Revenue

Up

$671,378

Up $64,650 (+11%) from 2022

Expenses

Up

$508,895

Up $46,913 (+10%) from 2022

Net Income

Up

$162,483

Up $17,737 (+12%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth51st 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

2023

Assets$2,229,602
Liabilities$900,000
Net Assets$1,329,602
Open 2023 Filing

Operations Trend

Revenue Growth56th 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

2023

Revenue$671,378
Expenses$508,895
Net Income$162,483
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 8, 2024
Return Version
2023v5.0
Gross Receipts
$687,299
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$1,398,643$1,387,993▼ $10,650
Cash and Non-Interest-Bearing Accounts$727,194$840,561▲ $113,367
Total Assets$2,126,794$2,229,602▲ $102,808
Other Assets Total$957$1,048▲ $91
Liabilities
Other Liabilities$970,000$900,000▼ $70,000
Total Liabilities$970,000$900,000▼ $70,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,156,794$1,329,602▲ $172,808
Total Net Assets Fund Balance$1,156,794$1,329,602▲ $172,808
Total Liabilities and Net Assets / Fund Balance$2,126,794$2,229,602▲ $102,808

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,309,510$514,174$1,823,684
Other Land Buildings$78,483$145,842$224,325
Compensation and Service Providers
Top Officer Pay49th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Angela ScottExecutive DiFT$54,942$54,942

Board Members and Trustees

NameTitle
Carmen GierhanPresident
Alan LusenhopMember
Barbara HawnMember
Kara JaneMember
Quinn GroffMember
Yemima FoughtMember
Diane GroffVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$679,170
Program Service Revenue
$8,056
Investment Income
$-15,848
Other Revenue
$0
All Other Contributions
$7,909
Change in Net Assets
$162,483
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$278,081
Salaries, Compensation, and Employee Benefits$230,814
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$120,094$13,344-$133,438
Depreciation Depletion$55,561--$55,561
Current Officers, Directors, Trustees, and Key Employees$54,942--$54,942
Interest$41,775--$41,775
Occupancy$26,205$2,912-$29,117
Other Employee Benefits$25,222$2,802-$28,024
Other Expenses$17,397$1,933-$19,330
Office Expenses$15,337$1,704-$17,041
Payroll Taxes$12,969$1,441-$14,410
Insurance$9,733$1,081-$10,814
All Other Expenses$2,318$258-$2,576
Total Functional Expenses$473,233$35,662$0$508,895
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$900,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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
Carmen Gierhan
Title
President
Phone
2608944511
Signed
2024-08-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carmen Gierhan
Legal Domicile
In
Voting Board Members
7
Independent Board Members
7
Employees
9
Volunteers
36

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 91 net assets adjustment 10,234 total 10,325”

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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/PublicSupportPY170Pct00.99890
IRS990ScheduleA/PublicSupportTotal170Amt02913870
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0679170
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0599821
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0565051
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0553382
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0516446
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02913870
IRS990ScheduleA/TotalSupportAmt02916865
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01309510
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0514174
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01823684
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt078483
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0145842
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0224325
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0900000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BOND CONSTRUCTION FUND PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01387993
IRS990ScheduleD/TotalLiabilityAmt0900000
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 91 NET ASSETS ADJUSTMENT 10,234 TOTAL 10,325
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02126794
IRS990/TotalAssetsEOYAmt02229602
IRS990/TotalAssetsGrp/BOYAmt02126794
IRS990/TotalAssetsGrp/EOYAmt02229602
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0679170
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt035662
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0473233
IRS990/TotalFunctionalExpensesGrp/TotalAmt0508895
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0970000
IRS990/TotalLiabilitiesEOYAmt0900000
IRS990/TotalLiabilitiesGrp/BOYAmt0970000
IRS990/TotalLiabilitiesGrp/EOYAmt0900000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01156794
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01329602
IRS990/TotalProgramServiceExpensesAmt0473233
IRS990/TotalProgramServiceRevenueAmt08056
IRS990/TotalReportableCompFromOrgAmt054942
IRS990/TotalRevenueGrp/ExclusionAmt073
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-7865
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0671378
IRS990/TotalVolunteersCnt036
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02126794
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02229602
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01291 LINCOLNWAY WEST
IRS990/USAddress/CityNm0LIGONIER
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046767
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.LIGONIER.LIB.IN.US
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CARMEN GIERHAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02608944511
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIGONIER PUBLIC LIBRARY
ReturnHeader/Filer/BusinessNameControlTxt0LIGO
ReturnHeader/Filer/EIN0356046106
ReturnHeader/Filer/PhoneNum02608944511
ReturnHeader/Filer/USAddress/AddressLine1Txt0300 SOUTH MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0LIGONIER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046767
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
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/PreparationDt02024-08-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CARLA B BUTLER
ReturnHeader/ReturnTs02024-08-08T12:57:01-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,229,602
Liabilities
$900,000
Net assets
$1,329,602
Revenue
$671,378
Expenses
$508,895
Net income
$162,483
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