Civic Intelligence

Friends of the Sparta Free Library

EIN 45-5397422 • 501(c)3 • Sparta, WI

Profile

To support the benefits of the sparta free library by encouraging use to the library, providing volunteer services, hosting meetings and workshops and providing special needs.

PO Box 71Sparta, WI 54656

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

3rd percentile

-868%

Higher net margin than 3% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

11th percentile

-96%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

10th percentile

-78%

Faster revenue growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$366,695

Down $1,014,708 (-73%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$366,695

Down $1,014,708 (-73%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin3rd percentile

Revenue

Down

$186,965

Down $12,420 (-6.2%) from 2023

Expenses

Up

$1,201,673

Up $1,096,351 (+1041%) from 2023

Net Income

Down

-$1,014,708

Down $1,108,771 (-1179%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2019: $1,143,950Liabilities 2019: $0Net Assets 2019: $1,143,9502019Assets 2020: $1,304,900Liabilities 2020: $0Net Assets 2020: $1,304,9002020Assets 2021: $1,353,716Liabilities 2021: $0Net Assets 2021: $1,353,7162021Assets 2022: $1,287,340Liabilities 2022: $0Net Assets 2022: $1,287,3402022Assets 2023: $1,381,403Liabilities 2023: $0Net Assets 2023: $1,381,4032023Assets 2024: $366,695Liabilities 2024: $0Net Assets 2024: $366,6952024

Highlighted filing

2024

Assets$366,695
Liabilities$0
Net Assets$366,695
Open 2024 Filing

Operations Trend

Revenue Growth10th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0M-$2.0MRevenue 2019: $1,130,576Expenses 2019: $16,514Net Income 2019: $1,114,0622019Revenue 2020: $167,444Expenses 2020: $6,494Net Income 2020: $160,9502020Revenue 2021: $52,647Expenses 2021: $3,831Net Income 2021: $48,8162021Revenue 2022: $39,188Expenses 2022: $105,564Net Income 2022: -$66,3762022Revenue 2023: $199,385Expenses 2023: $105,322Net Income 2023: $94,0632023Revenue 2024: $186,965Expenses 2024: $1,201,673Net Income 2024: -$1,014,7082024

Highlighted filing

2024

Revenue$186,965
Expenses$1,201,673
Net Income-$1,014,708
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$366,695
Liabilities
$0
Net assets
$366,695
Revenue
$186,965
Expenses
$1,201,673
Net income
-$1,014,708
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$0.19$1.20$1.01
2023Detailed filing. Detailed filing data is available for this year.$1.38$0.00$1.38$0.20$0.11$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$0.04$0.11$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.35$0.00$1.35$0.05$0.00$0.05
2020Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$0.17$0.01$0.16
2019Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$1.13$0.02$1.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 22, 2025
Return Version
2024v5.1
Gross Receipts
$186,965
Mission and Program Overview

Mission

To support the benefits of the sparta free library by encouraging use to the library, providing volunteer services, hosting meetings and workshops and providing special needs.

To support the benefits of the sparta free library.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,330,079$346,303▼ $983,776
Pledges and Grants Receivable$44,891$15,891▼ $29,000
Cash and Non-Interest-Bearing Accounts$6,433$4,501▼ $1,932
Total Assets$1,381,403$366,695▼ $1,014,708
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,366,781$343,044▼ $1,023,737
Net Assets Without Donor Restrictions$14,622$23,651▲ $9,029
Total Net Assets Fund Balance$1,381,403$366,695▼ $1,014,708
Total Liabilities and Net Assets / Fund Balance$1,381,403$366,695▼ $1,014,708
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Trish ShecterlePresident
Michelle TryggestadLibrary Director
Amy BernathCampaign Coordinator
John FrazeeCommittee Member
John La CourseCommittee Member
Reinhard MuellerCommittee Member
Sherri La CourseCommittee Member
Christy HeitmanSecretary
Nancy FrazeeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$134,072
Program Service Revenue
$0
Investment Income
$52,428
Other Revenue
$465
All Other Contributions
$132,967
Change in Net Assets
$-1,014,708
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,195,000
Other Expenses$6,673
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,195,000--$1,195,000
Information Technology$1,970--$1,970
Fees for Services Accounting-$1,155-$1,155
Office Expenses$301--$301
Conferences and Meetings-$283-$283
Other Expenses$47--$47
Total Functional Expenses$1,200,235$1,438$0$1,201,673
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Sparta Free LibrarySparta, WI-Library Expansion$1,195,000
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“John lacourse and sherri lacourse - family relationship john frazee and nancy frazee - family relationship trisch shecterle and nancy frazee - family relationship”

Form 990, Part VI, Section A, Line 8B

“The organization does not have any committees that have authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, Line 11B

“The organization provided necessary information to the accounting firm in order to prepare the form 990. The form 990 was then given to management for review and board approval prior to filing it with the irs.”

Form 990, Part VI, Section C, Line 19

“Friends of the sparta free library makes its governing documents, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Friends of the Sparta Free Library
EIN
45-5397422
Phone
6085189112
Address
PO BOX 71, SPARTA, WI 54656

Signing Officer

Name
Nancy Frazee
Title
Treasurer
Phone
6085189112
Signed
2025-04-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Frazee
Formed
2012
Legal Domicile
Wi
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
9

Preparer

Firm
Cliftonlarsonallen Llp
Address
435 JULIE STREET PO BOX 547, TOMAH, WI 54660
Preparer
Daniel Lueck
Phone
6083722177
Raw XML Appendix378 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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IRS990/Form990PartVIISectionAGrp/TitleTxt4COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7COMMITTEE MEMBER
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION PROVIDED NECESSARY INFORMATION TO THE ACCOUNTING FIRM IN ORDER TO PREPARE THE FORM 990. THE FORM 990 WAS THEN GIVEN TO MANAGEMENT FOR REVIEW AND BOARD APPROVAL PRIOR TO FILING IT WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FRIENDS OF THE SPARTA FREE LIBRARY MAKES ITS GOVERNING DOCUMENTS, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
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ReturnHeader/ReturnTs02025-05-07T14:22:39-05:00
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ReturnHeader/TaxPeriodEndDt02024-12-31
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