Civic Intelligence

Board of Directors of the Morton County Public Library

990 • Fiscal year 2013 • EIN 48-0776922

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 13, 2014

410 Kansas Box 93867950-0938

(620) 697-2025

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

56th percentile

0.00x

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

40th percentile

-0.4%

Higher net margin than 40% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

92nd percentile

$47,498

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 15.3% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

37th percentile

-4.0%

Faster asset growth than 37% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$31,153

Down $1,285 (-4.0%) from 2012

Net Assets

Down

$31,153

Down $1,285 (-4.0%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue

$309,920

No earlier filing loaded for comparison.

Expenses

Up

$311,205

Up $3,766 (+1.2%) from 2012

Net Income

-$1,285

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2010: $117,710Liabilities 2010: $0Net Assets 2010: $117,7102010Assets 2011: $79,524Liabilities 2011: $0Net Assets 2011: $79,5242011Assets 2012: $32,438Liabilities 2012: $0Net Assets 2012: $32,4382012Assets 2013: $31,153Liabilities 2013: $0Net Assets 2013: $31,1532013Assets 2014: $46,746Liabilities 2014: $0Net Assets 2014: $46,7462014Assets 2015: $65,985Liabilities 2015: $0Net Assets 2015: $65,9852015Assets 2016: $68,294Liabilities 2016: $0Net Assets 2016: $68,2942016Assets 2017: $52,423Liabilities 2017: $0Net Assets 2017: $52,4232017Assets 2018: $53,474Liabilities 2018: $3,010Net Assets 2018: $50,4642018Assets 2019: $65,699Liabilities 2019: $0Net Assets 2019: $65,6992019Assets 2020: $69,720Liabilities 2020: -$50Net Assets 2020: $69,7702020Assets 2021: $73,565Liabilities 2021: $0Net Assets 2021: $73,5652021Assets 2022: $23,617Liabilities 2022: $0Net Assets 2022: $23,6172022Assets 2023: -$20,924Liabilities 2023: $225Net Assets 2023: -$21,1492023Assets 2024: $10,540Liabilities 2024: $225Net Assets 2024: $10,3152024

Highlighted filing

2013

Assets$31,153
Liabilities$0
Net Assets$31,153

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $343,6852010Expenses 2011: $317,2812011Expenses 2012: $307,4392012Revenue 2013: $309,920Expenses 2013: $311,205Net Income 2013: -$1,2852013Revenue 2014: $330,768Expenses 2014: $315,175Net Income 2014: $15,5932014Revenue 2015: $313,285Expenses 2015: $294,046Net Income 2015: $19,2392015Revenue 2016: $226,414Expenses 2016: $224,105Net Income 2016: $2,3092016Revenue 2017: $194,726Expenses 2017: $210,597Net Income 2017: -$15,8712017Revenue 2018: $212,488Expenses 2018: $211,437Net Income 2018: $1,0512018Revenue 2019: $217,347Expenses 2019: $205,122Net Income 2019: $12,2252019Revenue 2020: $208,324Expenses 2020: $204,253Net Income 2020: $4,0712020Revenue 2021: $205,197Expenses 2021: $201,402Net Income 2021: $3,7952021Revenue 2022: $199,969Expenses 2022: $249,284Net Income 2022: -$49,3152022Revenue 2023: $217,105Expenses 2023: $261,871Net Income 2023: -$44,7662023Revenue 2024: $281,015Expenses 2024: $249,561Net Income 2024: $31,4542024

Highlighted filing

2013

Revenue$309,920
Expenses$311,205
Net Income-$1,285
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 13, 2014
Return Version
2013v3.1
Gross Receipts
$309,920
Mission and Program Overview

Mission

Provide research and reading resources

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$32,438$31,153▼ $1,285
Rtn Earn Endowment Incm Other Fnds$32,438$31,153▼ $1,285
Total Assets$32,438$31,153▼ $1,285
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$32,438$31,153▼ $1,285
Total Liabilities and Net Assets / Fund Balance$32,438$31,153▼ $1,285
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Virginia JohnsonDirectorFT$45,094$2,404$47,498

Board Members and Trustees

NameTitle
Terrell GiddensChairman
Sharon JonesVice-chairman
Chris FrownfelterBoard Member
Mary LongBoard Member
Sharon LuxSecretary
Sharon LuxTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$298,853
Investment Income
$163
Other Revenue
$10,904
Change in Net Assets
$-1,285

Audited Revenue Reconciliation

Revenue per Audited Statements
$309,920
Total Revenue per Audited Statements
$309,920
Total Revenue per Form 990
$309,920
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$239,399
Other Expenses$71,806
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$115,662--$115,662
Other Employee Benefits$69,820--$69,820
Other Expenses$46,713--$46,713
Current Officers, Directors, Trustees, and Key Employees-$45,094-$45,094
Occupancy$23,359--$23,359
Pension Plan Contributions$8,823--$8,823
Fees for Services Accounting$1,450--$1,450
Travel$284--$284
Total Functional Expenses$266,111$45,094$0$311,205

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$311,205
Total Expenses per Audited Statements$311,205
Total Expenses per Form 990$311,205
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Backup withholding compliance
Yes
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
Yes
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 governing body review Part VI line 11

Tax return is reviewed by the director and auditor after filing.

CEO executive director top management comp Part VI line 15A

Salary is reviewed and approved each year by the board of directors.

Other officer or key employee compensation Part VI line 15B

Salary is reviewed and approved each year by the board of directors.

Governing documents etc available to public Part VI line 19

If requested, all documents are available

Filing and Contact Details

Filer

EIN
48-0776922

Signing Officer

Name
Virginia Johnson
Title
Director
Phone
6206972025
Signed
2014-08-13
Discuss with paid preparer
Yes

Organization Details

Formed
1997
Legal Domicile
Ks
Voting Board Members
7
Independent Board Members
7
Employees
9

Preparer

Preparer
Terri L Ryman
Phone
6206972422
Supplemental Narrative

Financial Statement Notes

Other revenues included on Form 990 (Part XI, line 4B)

Fines books cards and other income

Raw XML Appendix342 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/ExplanationTxt0TAX RETURN IS REVIEWED BY THE DIRECTOR AND AUDITOR AFTER FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SALARY IS REVIEWED AND APPROVED EACH YEAR BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALARY IS REVIEWED AND APPROVED EACH YEAR BY THE BOARD OF DIRECTORS.
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0266111
IRS990/TotalFunctionalExpensesGrp/TotalAmt0311205
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt032438
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt031153
IRS990/TotalOtherCompensationAmt02404
IRS990/TotalProgramServiceExpensesAmt0266111
IRS990/TotalProgramServiceRevenueAmt0298853
IRS990/TotalReportableCompFromOrgAmt045094
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0309920
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0309920
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt032438
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt031153
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt0284
IRS990/TravelGrp/TotalAmt0284
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0MCLIB.ELKHART.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0VIRGINIA JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06206972025
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-13
ReturnHeader/Filer/BusinessName/BusinessNameLine10MORTON COUNTY PUBLIC LIBRARY
ReturnHeader/Filer/BusinessNameControlTxt0MORT
ReturnHeader/Filer/EIN0480776922
ReturnHeader/Filer/USAddress/AddressLine10410 KANSAS BOX 938
ReturnHeader/Filer/USAddress/City0ELKHART
ReturnHeader/Filer/USAddress/State0KS
ReturnHeader/Filer/USAddress/ZIPCode0679500938
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0481062918
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10SOUTHWEST TAX AND ACCOUNTING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10503 Morton Box 1367
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Elkhart
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0KS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0679501367
ReturnHeader/PreparerPersonGrp/PhoneNum06206972422
ReturnHeader/PreparerPersonGrp/PreparationDt02014-08-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Terri L Ryman
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-08-13T15:51:07-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.10$2.81$2.50$0.31
2023Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$2.17$2.62$0.45
2022Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$2.00$2.49$0.49
2021Detailed filing. Detailed filing data is available for this year.$0.74$0.00$0.74$2.05$2.01$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.70$2.08$2.04$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$2.17$2.05$0.12
2018Detailed filing. Detailed filing data is available for this year.$0.53$0.03$0.50$2.12$2.11$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$1.95$2.11$0.16
2016Detailed filing. Detailed filing data is available for this year.$0.68$0.00$0.68$2.26$2.24$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$3.13$2.94$0.19
2014Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$3.31$3.15$0.16
2013Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$3.10$3.11$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.00$0.32$3.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.00$0.80$3.17
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.00$1.18$3.44