Civic Intelligence

David City Library Foundation

EIN 47-0629531 • 501(c)3 • David City, NE

Profile

BUILDING OWNERSHIP

399 5th StreetDavid City, NE 68632

davidcitylibrary.com

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

34th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

6th percentile

-69%

Higher net margin than 6% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

26th percentile

-5.4%

Faster asset growth than 26% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

100th percentile

4010%

Faster revenue growth than 100% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$696,940

Down $37,489 (-5.1%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$696,940

Down $37,489 (-5.1%) from 2023

Revenue

Down

$39,589

Down $21,121 (-35%) from 2023

Expenses

Down

$77,078

Down $25,457 (-25%) from 2023

Net Income

Up

-$37,489

Up $4,336 (+10%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $976,442Liabilities 2011: $205,923Net Assets 2011: $770,5192011Assets 2012: $938,167Liabilities 2012: $187,995Net Assets 2012: $750,1722012Assets 2013: $921,671Liabilities 2013: $174,426Net Assets 2013: $747,2452013Assets 2014: $878,634Liabilities 2014: $158,049Net Assets 2014: $720,5852014Assets 2015: $819,664Liabilities 2015: $140,859Net Assets 2015: $678,8052015Assets 2016: $783,326Liabilities 2016: $122,783Net Assets 2016: $660,5432016Assets 2017: $735,564Liabilities 2017: $88,965Net Assets 2017: $646,5992017Assets 2018: $959,087Liabilities 2018: $68,171Net Assets 2018: $890,9162018Assets 2019: $888,808Liabilities 2019: $0Net Assets 2019: $888,8082019Assets 2020: $855,677Liabilities 2020: $0Net Assets 2020: $855,6772020Assets 2021: $833,368Liabilities 2021: $0Net Assets 2021: $833,3682021Assets 2022: $776,258Liabilities 2022: $0Net Assets 2022: $776,2582022Assets 2023: $734,429Liabilities 2023: $0Net Assets 2023: $734,4292023Assets 2024: $696,940Liabilities 2024: $0Net Assets 2024: $696,9402024

Highlighted filing

2024

Assets$696,940
Liabilities$0
Net Assets$696,940

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $33,242Expenses 2011: $66,051Net Income 2011: -$32,8092011Revenue 2012: $31,657Expenses 2012: $52,004Net Income 2012: -$20,3472012Revenue 2013: $47,326Expenses 2013: $50,253Net Income 2013: -$2,9272013Revenue 2014: $23,406Expenses 2014: $50,066Net Income 2014: -$26,6602014Revenue 2015: $3,946Expenses 2015: $45,726Net Income 2015: -$41,7802015Revenue 2016: $28,466Expenses 2016: $46,728Net Income 2016: -$18,2622016Revenue 2017: $28,701Expenses 2017: $45,731Net Income 2017: -$17,0302017Revenue 2018: $291,190Expenses 2018: $46,873Net Income 2018: $244,3172018Revenue 2019: $117,445Expenses 2019: $119,553Net Income 2019: -$2,1082019Revenue 2020: $29,857Expenses 2020: $62,988Net Income 2020: -$33,1312020Revenue 2021: $16,931Expenses 2021: $39,240Net Income 2021: -$22,3092021Revenue 2022: $1,477Expenses 2022: $58,587Net Income 2022: -$57,1102022Revenue 2023: $60,710Expenses 2023: $102,535Net Income 2023: -$41,8252023Revenue 2024: $39,589Expenses 2024: $77,078Net Income 2024: -$37,4892024

Highlighted filing

2024

Revenue$39,589
Expenses$77,078
Net Income-$37,489

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.97$0.00$6.97$0.40$0.77$0.37
2023Detailed filing. Detailed filing data is available for this year.$7.34$0.00$7.34$0.61$1.03$0.42
2022Detailed filing. Detailed filing data is available for this year.$7.76$0.00$7.76$0.01$0.59$0.57
2021Detailed filing. Detailed filing data is available for this year.$8.33$0.00$8.33$0.17$0.39$0.22
2020Detailed filing. Detailed filing data is available for this year.$8.56$0.00$8.56$0.30$0.63$0.33
2019Summary only. Only limited summary data is available for this year.$8.89$0.00$8.89$1.17$1.20$0.02
2018Summary only. Only limited summary data is available for this year.$9.59$0.68$8.91$2.91$0.47$2.44
2017Summary only. Only limited summary data is available for this year.$7.36$0.89$6.47$0.29$0.46$0.17
2016Summary only. Only limited summary data is available for this year.$7.83$1.23$6.61$0.28$0.47$0.18
2015Summary only. Only limited summary data is available for this year.$8.20$1.41$6.79$0.04$0.46$0.42
2014Summary only. Only limited summary data is available for this year.$8.79$1.58$7.21$0.23$0.50$0.27
2013Summary only. Only limited summary data is available for this year.$9.22$1.74$7.47$0.47$0.50$0.03
2012Summary only. Only limited summary data is available for this year.$9.38$1.88$7.50$0.32$0.52$0.20
2011Summary only. Only limited summary data is available for this year.$9.76$2.06$7.71$0.33$0.66$0.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.0
Gross Receipts
$40,399
Mission and Program Overview

Mission

BUILDING OWNERSHIP

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$396,609$356,654▼ $39,955
Savings and Temporary Cash Investments$254,213$252,749▼ $1,464
Investments in Publicly Traded Securities$64,186$72,034▲ $7,848
Cash and Non-Interest-Bearing Accounts$19,421$15,503▼ $3,918
Total Assets$734,429$696,940▼ $37,489
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$709,429$671,940▼ $37,489
Net Assets With Donor Restrictions$25,000$25,000→ $0
Total Net Assets Fund Balance$734,429$696,940▼ $37,489
Total Liabilities and Net Assets / Fund Balance$734,429$696,940▼ $37,489

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$288,988$792,890$1,081,878
Other Land Buildings$30,831$80,549$111,380
Equipment-$37,100$37,100
Land$36,835-$36,835
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$18,190
Program Service Revenue
$0
Investment Income
$21,399
Other Revenue
$0
All Other Contributions
$18,190
Change in Net Assets
$-37,489
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$77,078
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$39,955--$39,955
Insurance-$10,265-$10,265
Other Expenses-$864-$864
Fees for Services Accounting-$695-$695
Fees for Service Investment Mgmnt Fees-$400-$400
All Other Expenses-$15-$15
Total Functional Expenses$39,955$37,123$0$77,078
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
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, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
David City Library Foundation
EIN
47-0629531
Phone
4023673100
Address
399 5TH STREET, DAVID CITY, NE 68632

Signing Officer

Name
Larry Griffiths
Title
President
Phone
4023673100
Signed
2025-05-15

Organization Details

Principal Officer
Larry Griffiths
Voting Board Members
11
Independent Board Members
11
Employees
0

Preparer

Firm
Moravec & Associates CPA Pc
Address
527 N 4TH ST, DAVID CITY, NE 68632
Preparer
Michael Moravec
Phone
4023674950
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Cost of maintaining and operating library and related equipment

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IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr1Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistriCyovToNextYrAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear1Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriCYAmt011594
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriPYAmt046100
IRS990ScheduleA/DistributionAllocationsGrp/TotalExcessDistributionCyovAmt00
IRS990ScheduleA/DistributionAllocationsGrp/UnderdistributionsAmt046100
IRS990ScheduleA/DistributionsGrp/CYAdministrativeExpensePaidAmt00
IRS990ScheduleA/DistributionsGrp/CYDistriAttentiveSuprtOrgAmt00
IRS990ScheduleA/DistributionsGrp/CYDistributableAsAdjustedAmt011594
IRS990ScheduleA/DistributionsGrp/CYDistributionYrRt00.000000000000
IRS990ScheduleA/DistributionsGrp/CYOtherDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYPaidAccomplishExemptPrpsAmt00
IRS990ScheduleA/DistributionsGrp/CYPdInExcessIncomeActivityAmt00
IRS990ScheduleA/DistributionsGrp/CYTotalAnnualDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/ExemptUseAssetsAcquisPaidAmt00
IRS990ScheduleA/DistributionsGrp/QualifiedSetAsideAmt00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd0true
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd0false
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd0false
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE SUPPORTING ORGANIZATION IS THE ROMAN L AND VICTORIA HRUSKA MEMORIAL LIBRARY. SUPPORTING ORGANIZATION MEETS THE RESPONSIVENESS TEST AS AT LEAST ONE MEMBER OF THE GOVERNING BODY OF THE SUPPORTED ORGANIZATION ALSO SERVES AS A DIRECTOR OF THE SUPPORTING ORGANIZATION. SUPPORTING ORGANIZATION MEETS THE ATTENTIVENESS TEST AS OVER ONE-THIRD OF REQUIRED DISTRIBUTIONS WERE MADE ON BEHALF OF THE SUPPORTED ORGANIZATION TO FURTHER IT'S EXEMPT PURPOSE AS IT RELATES TO THE LIBRARY BUILDING (LOAN PAYMENT, BUILDING MAINTENANCE, AND INSURANCE COVERAGE).
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART V, SECTION D, LINE 8
IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/CurrentYearAmt0339053
IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/PriorYearAmt0336288
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/CurrentYearAmt0270943
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/PriorYearAmt0276218
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/CurrentYearAmt068110
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/PriorYearAmt060070
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/CurrentYearAmt05086
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt05044
IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/CurrentYearAmt0333967
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/PriorYearAmt0331244
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/CurrentYearAmt011689
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/PriorYearAmt011594
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/CurrentYearAmt0339053
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/PriorYearAmt0336288
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/CurrentYearAmt011689
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt011594
IRS990ScheduleA/OtherSupportSumAmt036578
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0476006162
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd06
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt036578
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0ROMAN L AND VICTORIA HRUSKA MEMORIAL LIBRARY
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3NonFuncInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0288988
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0792890
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01081878
IRS990ScheduleD/EquipmentGrp/DepreciationAmt037100
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt037100
IRS990ScheduleD/LandGrp/BookValueAmt036835
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt036835
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt030831
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt080549
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0111380
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0356654
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COST OF MAINTAINING AND OPERATING LIBRARY AND RELATED EQUIPMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0734429
IRS990/TotalAssetsEOYAmt0696940
IRS990/TotalAssetsGrp/BOYAmt0734429
IRS990/TotalAssetsGrp/EOYAmt0696940
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt018190
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt037123
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt039955
IRS990/TotalFunctionalExpensesGrp/TotalAmt077078
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0734429
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0696940
IRS990/TotalOtherProgSrvcExpenseAmt012332
IRS990/TotalProgramServiceExpensesAmt039955
IRS990/TotalRevenueGrp/ExclusionAmt021155
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0244
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt039589
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0734429
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0696940
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0DAVIDCITYLIBRARY.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LARRY GRIFFITHS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04023673100

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