Civic Intelligence

Libraries First

990 • Fiscal year 2022 • EIN 37-1130692

Jul 01, 2021 to Jun 30, 2022 • Filed on Aug 17, 2022

Organization ProfileWWW.LIBRARIESFIRST.ORG
27 Constance BlvdWilliams Bay, WI 53191

(262) 233-0005

Siviq Scores

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

Liabilities / Assets

79th percentile

0.09x

Higher debt load relative to assets than 79% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

77th percentile

0.05x

Higher debt load relative to revenue than 77% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

63rd percentile

14%

Higher net margin than 63% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

93rd percentile

$53,466

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 25.4% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

14th percentile

-36%

Faster asset growth than 14% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

18th percentile

-31%

Faster revenue growth than 18% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$119,512

Down $67,537 (-36%) from 2021

Net Assets

Up

$108,932

Up $23,864 (+28%) from 2021

Liabilities

Down

$10,580

Down $91,401 (-90%) from 2021

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin63rd percentile

Revenue

Down

$210,735

Down $93,373 (-31%) from 2021

Expenses

Down

$181,401

Down $126,758 (-41%) from 2021

Net Income

Up

$29,334

Up $33,385 (+824%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

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

$300K$200K$100K$0Assets 2011: $277,990Liabilities 2011: $270,592Net Assets 2011: $7,3982011Assets 2017: $168,785Liabilities 2017: $86,445Net Assets 2017: $82,3402017Assets 2018: $275,447Liabilities 2018: $101,361Net Assets 2018: $174,0862018Assets 2019: $203,260Liabilities 2019: $65,487Net Assets 2019: $137,7732019Assets 2020: $233,267Liabilities 2020: $143,328Net Assets 2020: $89,9392020Assets 2021: $187,049Liabilities 2021: $101,981Net Assets 2021: $85,0682021Assets 2022: $119,512Liabilities 2022: $10,580Net Assets 2022: $108,9322022Assets 2023: $118,673Liabilities 2023: $7,630Net Assets 2023: $111,0432023Assets 2025: $87,890Liabilities 2025: $11,771Net Assets 2025: $76,1192025

Highlighted filing

2022

Assets$119,512
Liabilities$10,580
Net Assets$108,932
Open 2022 Filing

Operations Trend

Revenue Growth18th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,583,2182011Revenue 2017: $839,334Expenses 2017: $915,765Net Income 2017: -$76,4312017Revenue 2018: $889,983Expenses 2018: $798,237Net Income 2018: $91,7462018Revenue 2019: $722,613Expenses 2019: $758,926Net Income 2019: -$36,3132019Revenue 2020: $361,999Expenses 2020: $409,832Net Income 2020: -$47,8332020Revenue 2021: $304,108Expenses 2021: $308,159Net Income 2021: -$4,0512021Revenue 2022: $210,735Expenses 2022: $181,401Net Income 2022: $29,3342022Revenue 2023: $154,362Expenses 2023: $152,251Net Income 2023: $2,1112023Revenue 2025: $191,839Expenses 2025: $175,186Net Income 2025: $16,6532025

Highlighted filing

2022

Revenue$210,735
Expenses$181,401
Net Income$29,334
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Aug 17, 2022
Return Version
2021v4.0
Gross Receipts
$210,735
Mission and Program Overview

Mission

Libraries first provides libraries, schools and non-profits with creative, transformative products and services at affordable prices so they may better serve their communities.

Libraries first provides librariees, schools and non-profits with creative, transformative products and services at affordable prices so they may better serve their communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$131,175$96,878▼ $34,297
Land, Buildings, and Equipment, Net$18,542$16,042▼ $2,500
Accounts Receivable$37,332$6,592▼ $30,740
Loans From Officers Directors$5,100$5,100→ $0
Total Assets$187,049$119,512▼ $67,537
Liabilities
Accounts Payable and Accrued Expenses$93,105$6,920▼ $86,185
Other Liabilities$3,776$-1,440▼ $5,216
Total Liabilities$101,981$10,580▼ $91,401
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$85,068$108,932▲ $23,864
Total Net Assets Fund Balance$85,068$108,932▲ $23,864
Total Liabilities and Net Assets / Fund Balance$187,049$119,512▼ $67,537

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$16,042$8,958$25,000
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Edgar MosshamerExecutive DiFT$53,466$53,466

Board Members and Trustees

NameTitle
Jennifer WoodsSecretary
John ListonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$14,400
Program Service Revenue
$196,317
Investment Income
$18
Other Revenue
$0
All Other Contributions
$14,400
Change in Net Assets
$29,334
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$123,659
Salaries, Compensation, and Employee Benefits$57,742
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$53,466--$53,466
Occupancy$8,640$5,760-$14,400
Payroll Taxes$2,566$1,710-$4,276
Fees for Services Accounting$1,748$1,165-$2,913
All Other Expenses$1,008$673-$1,681
Depreciation Depletion$605$403-$1,008
Information Technology$553$369-$922
Other Expenses$544$362-$906
Insurance$433$289-$722
Advertising$409$273-$682
Office Expenses$174$115-$289
Total Functional Expenses$130,227$51,174$0$181,401
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$5,100$5,100→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Liabilities$188
Payroll Advance$-1,628
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 12C

“Enforcement of conflicts policy on an anualized basis, each person submits a disclosure list to the board which identifies any conflicts of interests as defined by the organization's policies.”

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

“Compensation process for top official the top managment officials' compensation is determined by the board of directors taking into account the entitiy's ability to pay and compensation practices of similar organizations.”

Form 990, Page 6, Part VI, Line 19

“No other documents available to the public”

Filing and Contact Details

Filer

Filer Name
Libraries First
EIN
37-1130692
Phone
2622330005
Address
27 CONSTANCE BLVD, WILLIAMS BAY, WI 53191

Signing Officer

Name
Edgar Mosshamer
Title
Executive Director
Phone
2622330005
Signed
2022-08-17

Organization Details

Principal Officer
Edgar Mosshamer
Formed
1983
Legal Domicile
Il
Voting Board Members
3
Independent Board Members
3
Employees
1
Volunteers
5

Preparer

Firm
Aje Associates Pc
Address
PO BOX 850, LAKE GENEVA, WI 53147
Preparer
Bryan Esarco
Phone
8159434002
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Book / tax depreciation difference -1,492 gaap adjustment -3,978 total -5,470”

Raw XML Appendix332 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ENFORCEMENT OF CONFLICTS POLICY ON AN ANUALIZED BASIS, EACH PERSON SUBMITS A DISCLOSURE LIST TO THE BOARD WHICH IDENTIFIES ANY CONFLICTS OF INTERESTS AS DEFINED BY THE ORGANIZATION'S POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION PROCESS FOR TOP OFFICIAL THE TOP MANAGMENT OFFICIALS' COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS TAKING INTO ACCOUNT THE ENTITIY'S ABILITY TO PAY AND COMPENSATION PRACTICES OF SIMILAR ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE -1,492 GAAP ADJUSTMENT -3,978 TOTAL -5,470
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Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$119,512
Liabilities
$10,580
Net assets
$108,932
Revenue
$210,735
Expenses
$181,401
Net income
$29,334
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.09$0.01$0.08$0.19$0.18$0.02
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.01$0.11$0.15$0.15$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.12$0.01$0.11$0.21$0.18$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.19$0.10$0.09$0.30$0.31$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.23$0.14$0.09$0.36$0.41$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.20$0.07$0.14$0.72$0.76$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.28$0.10$0.17$0.89$0.80$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.17$0.09$0.08$0.84$0.92$0.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.27$0.01$1.58