Civic Intelligence

Libraries First

990 • Fiscal year 2023 • EIN 37-1130692

Jul 01, 2022 to Jun 30, 2023 • Filed on Nov 16, 2023

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

77th percentile

0.06x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

78th percentile

0.05x

Higher debt load relative to revenue than 78% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

46th percentile

1.4%

Higher net margin than 46% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

95th percentile

$68,890

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 44.6% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

45th percentile

-0.7%

Faster asset growth than 45% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

20th percentile

-27%

Faster revenue growth than 20% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets77th percentile

Assets

Down

$118,673

Down $839 (-0.7%) from 2022

Net Assets

Up

$111,043

Up $2,111 (+1.9%) from 2022

Liabilities

Down

$7,630

Down $2,950 (-28%) from 2022

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin46th percentile

Revenue

Down

$154,362

Down $56,373 (-27%) from 2022

Expenses

Down

$152,251

Down $29,150 (-16%) from 2022

Net Income

Down

$2,111

Down $27,223 (-93%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth45th 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

2023

Assets$118,673
Liabilities$7,630
Net Assets$111,043
Open 2023 Filing

Operations Trend

Revenue Growth20th 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

2023

Revenue$154,362
Expenses$152,251
Net Income$2,111
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 16, 2023
Return Version
2022v5.0
Gross Receipts
$154,362
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$96,878$66,168▼ $30,710
Savings and Temporary Cash Investments-$35,535-
Land, Buildings, and Equipment, Net$16,042$13,162▼ $2,880
Loans From Officers Directors$5,100$5,100→ $0
Accounts Receivable$6,592$3,808▼ $2,784
Total Assets$119,512$118,673▼ $839
Liabilities
Accounts Payable and Accrued Expenses$6,920--
Other Liabilities$-1,440$2,530▲ $3,970
Total Liabilities$10,580$7,630▼ $2,950
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$108,932$111,043▲ $2,111
Total Net Assets Fund Balance$108,932$111,043▲ $2,111
Total Liabilities and Net Assets / Fund Balance$119,512$118,673▼ $839

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$13,162$11,838-
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Edgar MosshamerExecutive DirectorFT$68,890$68,890

Board Members and Trustees

NameTitle
Jennifer WoodsSecretary
John ListonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$380
Program Service Revenue
$153,954
Investment Income
$28
Other Revenue
$0
All Other Contributions
$380
Change in Net Assets
$2,111
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$77,938
Salaries, Compensation, and Employee Benefits$74,313
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$68,890--$68,890
Fees for Services Other$65,181$1,640-$66,821
Fees for Services Management$3,654$2,436-$6,090
Payroll Taxes$3,254$2,169-$5,423
Fees for Services Accounting$1,713$1,142-$2,855
Information Technology$558$372-$930
Advertising$324$254-$578
Office Expenses$271$180-$451
Fees for Services Legal$128$85-$213
Total Functional Expenses$143,973$8,278$0$152,251
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 Liabiliites$2,530
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Backup withholding compliance
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 governing body review Part VI line 11

“No review was or will be conducted.”

Conflict of interest policy compliance Part VI line 12C

“Enforcement of conflicts policy on an annualized basis, each person sumbits a disclosure list to the board which identifies any conflicts of interest as defined by the organizations policies.”

CEO executive director top management comp Part VI line 15A

“The top managment officials compensation is determined by the board of directors taking into account the entitys ability to pay and the compensation practices of similar organizations.”

Governing documents etc available to public Part VI line 19

“No other documents available to the public”

Filing and Contact Details

Filer

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

Signing Officer

Name
Edgar Mosshamer
Title
President
Phone
2622330005
Signed
2023-11-16
Discuss with paid preparer
No

Organization Details

Formed
1983
Legal Domicile
Il
Voting Board Members
3
Independent Board Members
3
Employees
1
Volunteers
5

Preparer

Firm
A Plus Accounting LLC
Address
614 E WALWORTH AVE, DELAVAN, WI 53115
Preparer
Amber Halvorson
Phone
2624278690
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

“List of service fees for other expensesbank service fees = $268merchant fees = $90dues and subscriptions = $1,272annual license = $10”

Raw XML Appendix336 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 ANNUALIZED BASIS, EACH PERSON SUMBITS A DISCLOSURE LIST TO THE BOARD WHICH IDENTIFIES ANY CONFLICTS OF INTEREST AS DEFINED BY THE ORGANIZATIONS POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TOP MANAGMENT OFFICIALS COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS TAKING INTO ACCOUNT THE ENTITYS ABILITY TO PAY AND THE COMPENSATION PRACTICES OF SIMILAR ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LIST OF SERVICE FEES FOR OTHER EXPENSESBANK SERVICE FEES = $268MERCHANT FEES = $90DUES AND SUBSCRIPTIONS = $1,272ANNUAL LICENSE = $10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other fees for services expenses Part IX line 11g
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Document Assets

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Filings

Displayed year

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

Open filing
Assets
$118,673
Liabilities
$7,630
Net assets
$111,043
Revenue
$154,362
Expenses
$152,251
Net income
$2,111
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
2023Detailed filing. Detailed filing data is available for this year.$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