Civic Intelligence

Spencer Public Library Municipal Trust

990EZ • Fiscal year 2014 • EIN 42-1131115

Jul 01, 2013 to Jun 30, 2014 • Filed on Aug 25, 2014

Organization ProfileN/A
21 East 3rd Street51301-4131

(712) 580-7290

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2014

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2014

Net Margin

78th percentile

21%

Higher net margin than 78% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

48th percentile

1.0%

Faster asset growth than 48% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

8th percentile

-52%

Faster revenue growth than 8% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$442,457

Up $4,243 (+1.0%) from 2013

Net Assets

Up

$442,457

Up $4,243 (+1.0%) from 2013

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin78th percentile

Revenue

Down

$20,047

Down $21,953 (-52%) from 2013

Expenses

Down

$15,804

Down $63,592 (-80%) from 2013

Net Income

Up

$4,243

Up $41,639 (+111%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth48th percentile

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

$800K$600K$400K$200K$0Assets 2010: $458,019Net Assets 2010: $458,0192010Assets 2011: $465,933Net Assets 2011: $465,9332011Assets 2012: $475,610Net Assets 2012: $475,6102012Assets 2013: $438,214Net Assets 2013: $438,2142013Assets 2014: $442,457Net Assets 2014: $442,4572014Assets 2015: $448,329Liabilities 2015: $02015Assets 2016: $450,535Net Assets 2016: $450,5352016Assets 2017: $701,434Liabilities 2017: $17,530Net Assets 2017: $683,9042017Assets 2018: $665,845Liabilities 2018: $0Net Assets 2018: $665,8452018Assets 2019: $666,277Liabilities 2019: $0Net Assets 2019: $666,2772019Assets 2020: $673,277Liabilities 2020: $0Net Assets 2020: $673,2772020Assets 2021: $682,053Liabilities 2021: $0Net Assets 2021: $682,0532021Assets 2022: $699,647Liabilities 2022: $0Net Assets 2022: $699,6472022Assets 2023: $702,993Liabilities 2023: $0Net Assets 2023: $702,9932023Assets 2024: $742,998Liabilities 2024: $0Net Assets 2024: $742,9982024Assets 2025: $769,569Liabilities 2025: $0Net Assets 2025: $769,5692025

Highlighted filing

2014

Assets$442,457
Liabilities-
Net Assets$442,457
Open 2014 Filing

Operations Trend

Revenue Growth8th percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $68,758Expenses 2010: $9,719Net Income 2010: $59,0392010Revenue 2011: $15,542Expenses 2011: $7,627Net Income 2011: $7,9152011Revenue 2012: $14,867Expenses 2012: $5,190Net Income 2012: $9,6772012Revenue 2013: $42,000Expenses 2013: $79,396Net Income 2013: -$37,3962013Revenue 2014: $20,047Expenses 2014: $15,804Net Income 2014: $4,2432014Revenue 2015: $16,790Expenses 2015: $10,918Net Income 2015: $5,8722015Revenue 2016: $12,613Expenses 2016: $10,406Net Income 2016: $2,2072016Revenue 2017: $244,326Expenses 2017: $10,957Net Income 2017: $233,3692017Revenue 2018: $24,201Expenses 2018: $42,260Net Income 2018: -$18,0592018Revenue 2019: $29,252Expenses 2019: $28,820Net Income 2019: $4322019Revenue 2020: $21,260Expenses 2020: $14,260Net Income 2020: $7,0002020Revenue 2021: $13,578Expenses 2021: $4,802Net Income 2021: $8,7762021Revenue 2022: $25,925Expenses 2022: $8,331Net Income 2022: $17,5942022Revenue 2023: $29,343Expenses 2023: $25,997Net Income 2023: $3,3462023Revenue 2024: $72,500Expenses 2024: $32,495Net Income 2024: $40,0052024Revenue 2025: $45,711Expenses 2025: $19,140Net Income 2025: $26,5712025

Highlighted filing

2014

Revenue$20,047
Expenses$15,804
Net Income$4,243
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Aug 25, 2014
Return Version
2013v3.1
Gross Receipts
$20,047
Mission and Program Overview

Mission

The organization uses all of its resources to support the spencer library in spencer, iowa.

Program Services

DescriptionGrantsExpenses
A NEW LCD PROJECTOR AND SCREEN WERE PURCHASED FOR THE LIBRARY.-$7,030
EXPENSES WERE INCURRED IN SUPPORT OF THE SUMMER READING PROGRAM TO HELP INCREASE CHILDREN AND TEENS' READING.-$5,397
BOOKS, SUPPLIES, AND SERVICES WERE PURCHASED FOR THE LIBRARY TO HELP INCREASE THEIR READING MATERIAL AND PROVIDE ADMINISTRATIVE SUPPORT.-$3,377
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
AUDREY WHEELERPresident-$0--
RON BEHRENDSVice Preside-$0--
KAREN CAREYSecretary-$0--
BRYAN HARKENTreasurer-$0--
DEB WOODCOCKDirector-$0--
ROGER LITTLEFIELDDirector-$0--
DENNIS DEWITTDirector-$0--
SHERRY ZINNDirector-$0--
JIM QUINNDirector-$0--
Filing and Contact Details

Filer

EIN
42-1131115
Phone
7125807290

Signing Officer

Name
Bryan Harken
Title
Treasurer
Phone
7125807290
Signed
2014-08-25
Discuss with paid preparer
Yes

Preparer

Preparer
Ronald K Mummert CPA
Phone
7122625476
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses summer reading program 5,397 books and supplies 2,942 capital improvements 7,030 total 15,369”

Form 990-ez, Part III

“The organization uses all of its resources to support the spencer library in spencer, iowa.”

Raw XML Appendix153 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.

Path#Value
CompensationExplanation/CompensationExplanationGrp/PersonNm0AUDREY WHEELER
CompensationExplanation/CompensationExplanationGrp/PersonNm1RON BEHRENDS
CompensationExplanation/CompensationExplanationGrp/PersonNm2KAREN CAREY
CompensationExplanation/CompensationExplanationGrp/PersonNm3BRYAN HARKEN
CompensationExplanation/CompensationExplanationGrp/PersonNm4DEB WOODCOCK
CompensationExplanation/CompensationExplanationGrp/PersonNm5ROGER LITTLEFIELD
CompensationExplanation/CompensationExplanationGrp/PersonNm6DENNIS DEWITT
CompensationExplanation/CompensationExplanationGrp/PersonNm7SHERRY ZINN
CompensationExplanation/CompensationExplanationGrp/PersonNm8JIM QUINN
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0BRYAN HARKEN
IRS990EZ/BooksInCareOfDetail/PhoneNum07125807290
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1021 EAST 3RD STREET
IRS990EZ/BooksInCareOfDetail/USAddress/City0SPENCER
IRS990EZ/BooksInCareOfDetail/USAddress/State0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode0513014131
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0438214
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0442457
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt012421
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt04243
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0435
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0438214
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0442457
IRS990EZ/GrossReceiptsAmt020047
IRS990EZ/InfoInScheduleOPartIIIInd0X
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IRS990EZ/InvestmentIncomeAmt07626
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0438214
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0442457
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0438214
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0442457
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt71.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt81.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0AUDREY WHEELER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RON BEHRENDS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KAREN CAREY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BRYAN HARKEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DEB WOODCOCK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5ROGER LITTLEFIELD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6DENNIS DEWITT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7SHERRY ZINN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8JIM QUINN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt015369
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE ORGANIZATION USES ALL OF ITS RESOURCES TO SUPPORT THE SPENCER LIBRARY IN SPENCER, IOWA.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0EXPENSES WERE INCURRED IN SUPPORT OF THE SUMMER READING PROGRAM TO HELP INCREASE CHILDREN AND TEENS' READING.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1BOOKS, SUPPLIES, AND SERVICES WERE PURCHASED FOR THE LIBRARY TO HELP INCREASE THEIR READING MATERIAL AND PROVIDE ADMINISTRATIVE SUPPORT.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2A NEW LCD PROJECTOR AND SCREEN WERE PURCHASED FOR THE LIBRARY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt05397
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt13377
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt27030
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt015804
IRS990EZ/TotalProgramServiceExpensesAmt015804
IRS990EZ/TotalRevenueAmt020047
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/CertificationInd0X
IRS990ScheduleA/Contribution35ControlledInd0false
IRS990ScheduleA/ContributionControllerInd0false
IRS990ScheduleA/ContributionFamilyInd0false
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0426005233
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc08
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt015804
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine10CITY OF SPENCER - SPENCER PUBLIC LIBRARY
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine20CITY OF SPENCER - SPENCER PUBLIC LIBRARY
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrgNotifiedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/USOrganizedInd0true
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt015804
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES SUMMER READING PROGRAM 5,397 BOOKS AND SUPPLIES 2,942 CAPITAL IMPROVEMENTS 7,030 TOTAL 15,369
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION USES ALL OF ITS RESOURCES TO SUPPORT THE SPENCER LIBRARY IN SPENCER, IOWA.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRYAN HARKEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07125807290
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-25
ReturnHeader/Filer/BusinessName/BusinessNameLine10SPENCER PUBLIC LIBRARY MUNI TRUST
ReturnHeader/Filer/BusinessNameControlTxt0SPEN
ReturnHeader/Filer/EIN0421131115
ReturnHeader/Filer/PhoneNum07125807290
ReturnHeader/Filer/USAddress/AddressLine1021 EAST 3RD STREET
ReturnHeader/Filer/USAddress/City0SPENCER
ReturnHeader/Filer/USAddress/State0IA
ReturnHeader/Filer/USAddress/ZIPCode0513014131
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421388238
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10CAMPBELL HIGGINS & MUMMERT PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10515 1ST AVENUE EAST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0SPENCER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode051301
ReturnHeader/PreparerPersonGrp/PhoneNum07122625476
ReturnHeader/PreparerPersonGrp/PreparationDt02014-08-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RONALD K MUMMERT CPA
ReturnHeader/ReturnTs02014-08-25T13:32:55-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$442,457
Liabilities
-
Net assets
$442,457
Revenue
$20,047
Expenses
$15,804
Net income
$4,243
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.70$0.00$7.70$0.46$0.19$0.27
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.43$0.00$7.43$0.73$0.32$0.40
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.03$0.00$7.03$0.29$0.26$0.03
2022Detailed filing. Detailed filing data is available for this year.$7.00$0.00$7.00$0.26$0.08$0.18
2021Detailed filing. Detailed filing data is available for this year.$6.82$0.00$6.82$0.14$0.05$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.73$0.00$6.73$0.21$0.14$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.66$0.00$6.66$0.29$0.29$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.66$0.00$6.66$0.24$0.42$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.01$0.18$6.84$2.44$0.11$2.33
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.51$4.51$0.13$0.10$0.02
2015Summary only. Only limited summary data is available for this year.$4.48$0.00$0.17$0.11$0.06
2014Detailed filing. Detailed filing data is available for this year.$4.42$4.42$0.20$0.16$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.38$4.38$0.42$0.79$0.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.76$4.76$0.15$0.05$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.66$4.66$0.16$0.08$0.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.58$4.58$0.69$0.10$0.59