Civic Intelligence

Book 'Em

EIN 58-2000621 • 501(c)3 • Nashville, TN

Profile

The mission of book'em is to create a more literate nashville by helping economically disadvantaged children from birth through high school discover the joy and value of reading through book ownership and enthusiastic volunteers.

Refreshing map…

161 Rains AvenueNashville, TN 37203

www.bookem-kids.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.04x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

58th percentile

0.03x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

18th percentile

-16%

Higher net margin than 18% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

76th percentile

$71,960

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 9.9% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

18th percentile

-13%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

17th percentile

-21%

Faster revenue growth than 17% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$595,087

Down $91,144 (-13%) from 2023

Liabilities

Up

$24,785

Up $16,070 (+184%) from 2023

Net Assets

Down

$570,302

Down $107,214 (-16%) from 2023

Operations
Liabilities / Revenue58th percentileNet Margin18th percentile

Revenue

Down

$729,485

Down $188,460 (-21%) from 2023

Expenses

Down

$844,143

Down $26,660 (-3.1%) from 2023

Net Income

Down

-$114,658

Down $161,800 (-343%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth18th percentile

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

$800K$600K$400K$200K$0Assets 2010: $198,578Liabilities 2010: $1,868Net Assets 2010: $196,7102010Assets 2011: $262,270Liabilities 2011: $437Net Assets 2011: $261,8332011Assets 2012: $188,370Liabilities 2012: $0Net Assets 2012: $188,3702012Assets 2013: $175,309Liabilities 2013: $0Net Assets 2013: $175,3092013Assets 2014: $171,033Liabilities 2014: $580Net Assets 2014: $170,4532014Assets 2015: $170,953Liabilities 2015: $0Net Assets 2015: $170,9532015Assets 2016: $183,439Liabilities 2016: $0Net Assets 2016: $183,4392016Assets 2017: $179,879Liabilities 2017: $0Net Assets 2017: $179,8792017Assets 2018: $190,958Liabilities 2018: $450Net Assets 2018: $190,5082018Assets 2019: $235,234Liabilities 2019: $4,578Net Assets 2019: $230,6562019Assets 2020: $393,609Liabilities 2020: $313Net Assets 2020: $393,2962020Assets 2021: $633,279Liabilities 2021: $0Net Assets 2021: $633,2792021Assets 2022: $627,444Liabilities 2022: $5,097Net Assets 2022: $622,3472022Assets 2023: $686,231Liabilities 2023: $8,715Net Assets 2023: $677,5162023Assets 2024: $595,087Liabilities 2024: $24,785Net Assets 2024: $570,3022024

Highlighted filing

2024

Assets$595,087
Liabilities$24,785
Net Assets$570,302
Open 2024 Filing

Operations Trend

Revenue Growth17th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $354,775Expenses 2010: $289,881Net Income 2010: $64,8942010Revenue 2011: $399,723Expenses 2011: $333,737Net Income 2011: $65,9862011Revenue 2012: $368,292Expenses 2012: $446,120Net Income 2012: -$77,8282012Revenue 2013: $289,237Expenses 2013: $308,072Net Income 2013: -$18,8352013Revenue 2014: $364,105Expenses 2014: $370,920Net Income 2014: -$6,8152014Revenue 2015: $380,344Expenses 2015: $378,711Net Income 2015: $1,6332015Revenue 2016: $432,577Expenses 2016: $422,516Net Income 2016: $10,0612016Revenue 2017: $545,179Expenses 2017: $555,394Net Income 2017: -$10,2152017Revenue 2018: $625,402Expenses 2018: $633,886Net Income 2018: -$8,4842018Revenue 2019: $642,054Expenses 2019: $601,906Net Income 2019: $40,1482019Revenue 2020: $1,045,053Expenses 2020: $882,413Net Income 2020: $162,6402020Revenue 2021: $1,103,877Expenses 2021: $863,894Net Income 2021: $239,9832021Revenue 2022: $970,966Expenses 2022: $937,234Net Income 2022: $33,7322022Revenue 2023: $917,945Expenses 2023: $870,803Net Income 2023: $47,1422023Revenue 2024: $729,485Expenses 2024: $844,143Net Income 2024: -$114,6582024

Highlighted filing

2024

Revenue$729,485
Expenses$844,143
Net Income-$114,658
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$595,087
Liabilities
$24,785
Net assets
$570,302
Revenue
$729,485
Expenses
$844,143
Net income
-$114,658
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.02$0.57$0.73$0.84$0.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.01$0.68$0.92$0.87$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.01$0.62$0.97$0.94$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.00$0.63$1.10$0.86$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.39$0.00$0.39$1.05$0.88$0.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.00$0.23$0.64$0.60$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.00$0.19$0.63$0.63$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.00$0.18$0.55$0.56$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.00$0.18$0.43$0.42$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$0.38$0.38$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$0.36$0.37$0.01
2013Summary only. Only limited summary data is available for this year.$0.18$0.00$0.18$0.29$0.31$0.02
2012Summary only. Only limited summary data is available for this year.$0.19$0.00$0.19$0.37$0.45$0.08
2011Summary only. Only limited summary data is available for this year.$0.26$0.00$0.26$0.40$0.33$0.07
2010Summary only. Only limited summary data is available for this year.$0.20$0.00$0.20$0.35$0.29$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 28, 2025
Return Version
2024v5.2
Gross Receipts
$735,675
Mission and Program Overview

Mission

Book'em creates a more literate nashville and ignites children's passion for reading through book ownership and enthusiastic volunteers. See schedule o. Book'em envisions a future in nashville where all children own books and know first-hand the joy and value of reading.our highest priority is serving nashville's economically disadvantaged children during their preschool and elementary school years. We believe that developing strong literacy skills from an early age is essential for academic and lifelong success. Book'em provides vital literacy support in the form of books and reading role models, so that nashville's under-served children can build their literacy skills.-a single book for a child makes a difference.-our board and staff are actively committed to our mission.-donors of books, time and money are essential to our mission.-efficiency will best meet our mission.-working with others in the community makes us better.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$324,518$298,316▼ $26,202
Inventories for Sale or Use$271,655$131,348▼ $140,307
Investments Other Securities$71,864$79,710▲ $7,846
Savings and Temporary Cash Investments-$76,848-
Land, Buildings, and Equipment, Net$10,250$3,490▼ $6,760
Accounts Receivable$650$0▼ $650
Prepaid Expenses and Deferred Charges$263$0▼ $263
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$686,231$595,087▼ $91,144
Other Assets Total$7,031$5,375▼ $1,656
Liabilities
Accounts Payable and Accrued Expenses$1,684$19,410▲ $17,726
Other Liabilities$7,031$5,375▼ $1,656
Total Liabilities$8,715$24,785▲ $16,070
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$516,480$444,237▼ $72,243
Net Assets With Donor Restrictions$161,036$126,065▼ $34,971
Total Net Assets Fund Balance$677,516$570,302▼ $107,214
Total Liabilities and Net Assets / Fund Balance$686,231$595,087▼ $91,144

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,490$16,788$20,278

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$64,240---$64,240
2023$64,240-▲ $8,027-$71,864
2022$74,584-▼ $9,922-$64,240
2021$67,575-▲ $7,355-$74,584
2020$60,455$175▲ $7,317-$67,575
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Melissa SpradlinExecutive DirectorFT$71,960$71,960

Board Members and Trustees

NameTitle
Michael SheridanPast President
Scott CraddockPast President
Jennifer ChalosPresident
Elizabeth AtackVice President
Abigail SiglerBoard Member
Andrei JavierBoard Member
Carolyn MorrisBoard Member
Charles Hannon JrBoard Member
Christie LairdBoard Member
Christine KaddarasBoard Member
Emma HicksBoard Member
Heather PatchettBoard Member
Hunter HillenmeyerBoard Member
Huy TranBoard Member
James WildmanBoard Member
Lindsay BryantBoard Member
Lisa SpencerBoard Member
Lonnell MatthewsBoard Member
Mara HarrisBoard Member
Mariechelle BonifacioBoard Member
Robert MartinBoard Member
Tim ThompsonBoard Member
Matt GornickSecretary
Katlin PendletonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$694,052
Program Service Revenue
$0
Investment Income
$5,136
Other Revenue
$30,297
All Other Contributions
$694,052
Change in Net Assets
$-114,658

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported Amount
Books and Publications$224,440
Total Noncash Contributions$224,440

Audited Revenue Reconciliation

Revenue per Audited Statements
$729,485
Revenue Not Reported on Form 990
$7,444
Total Revenue per Audited Statements
$736,929
Total Revenue per Form 990
$729,485
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$360,514
Salaries, Compensation, and Employee Benefits$249,342
Other Expenses$234,287
Total Fundraising Expense$37,416
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$360,514--$360,514
Other Salaries and Wages$102,638$40,864$16,161$159,663
Current Officers, Directors, Trustees, and Key Employees$46,630$15,112$10,218$71,960
Occupancy$24,283$11,840$2,074$38,197
All Other Expenses$7,430$13,261$946$21,637
Payroll Taxes$11,419$4,282$2,018$17,719
Fees for Services Accounting-$16,096-$16,096
Fees for Services Other$3,244$1,250$4,869$9,363
Depreciation Depletion-$6,759-$6,759
Insurance-$4,885-$4,885
Other Expenses$205$4,442$90$4,737
Information Technology$914$2,034$810$3,758
Travel$1,590$177$64$1,831
Advertising-$1,630-$1,630
Total Functional Expenses$681,638$125,089$37,416$844,143

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$844,143
Total Expenses per Audited Statements$844,143
Total Expenses per Form 990$844,143
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Books to KidsNashville, TN-To promote reading$0
Dollar GeneralGoodlettsville, TN-To promote reading$0
Ensworth School - Grade 5Nashville, TN-To promote reading$0
Girl Scout Troop 106Nashville, TN-To promote reading$0
Nashville PBSNashville, TN-To promote reading$0
Oak Hill SchoolNashville, TN-To promote reading$0
Parnassus FoundationBooksNashville, TN-To promote reading$0
Publisher SpotlightMyrickSmyrna, TN-To promote reading$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$36,487
Fundraising Direct Expenses$6,190
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$36,487$36,487$6,190$30,297
Total Events$36,487$36,487$6,190$30,297
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease liability$5,375
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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, Part VI, Section B, Line 11B

“The executive director completes the questionnaire provided by our tax and audit firm. The treasurer reviews the answers to the questionnaire before it goes to the tax/audit firm. Once a draft of form 990 is prepared, the treasurer, executive director and bookkeeper/accountant review it. Then it is shared via secure email with the rest of the board of directors for their review with a deadline to reply with any questions. Those questions are answered and the final 990 is completed, submitted and shared with the full board.”

Form 990, Part VI, Section B, Line 12C

“Each year board members must complete a form indicating any affiliations they have with other organizations and companies, as well as confirming that they have read our conflict of interest policy. In addition, this is discussed at the first board meeting of the fiscal year.”

Form 990, Part VI, Section B, Line 15A

“A committee of board members researched comparable nonprofit organizations and the full board discussed the executive director's compensation and each key employee's compensation fully before voting to approve them.”

Form 990, Part VI, Section C, Line 19

“The documents are made available on givingmatters.com website as part of the organization's non-profit profile, guidestar, and upon request.”

Filing and Contact Details

Filer

Filer Name
Book Em
EIN
58-2000621
Phone
6152551820
Address
161 Rains Avenue, Nashville, TN 37203

Signing Officer

Name
Melissa Spradlin
Title
Executive Director
Signed
2025-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Spradlin
Formed
1991
Legal Domicile
Tn
Voting Board Members
20
Independent Board Members
20
Employees
14
Volunteers
275

Preparer

Firm
Cooper Travis & Company PLC
Address
3008 Poston Ave, Nashville, TN 37203
Preparer
Philip T Travis CPA
Phone
6153294500
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“Book'em has a small endowment intended to provide stability and capacity building for the organization in the future to continue the fulfillment of our mission.”

Part X : FIN48 Footnote

“We are exempt from income taxes under section 501(c)(3) of the internalrevenue code and qualify for charitable deduction. We are not classified as a private organization.in accounting for uncertain income taxes, we recognized a tax position as a benefit only if it is "more likely than not" the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit greater than 50 percent likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit is recorded. At december 31, 2023, we have no uncertain tax positions.we recognized interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. We have no amounts accrued for interest or penalties as of december 31, 2023. We are no longer subject to examination by u.s federal and state taxing authorities for fiscal years ending before 2020.”

Raw XML AppendixShowing 400 of 738 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
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IRS990/AccountsPayableAccrExpnssGrp/EOYAmt019410
IRS990/AccountsReceivableGrp/BOYAmt0650
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0BOOK'EM CREATES A MORE LITERATE NASHVILLE AND IGNITES CHILDREN'S PASSION FOR READING THROUGH BOOK OWNERSHIP AND ENTHUSIASTIC VOLUNTEERS. SEE SCHEDULE O. BOOK'EM ENVISIONS A FUTURE IN NASHVILLE WHERE ALL CHILDREN OWN BOOKS AND KNOW FIRST-HAND THE JOY AND VALUE OF READING.OUR HIGHEST PRIORITY IS SERVING NASHVILLE'S ECONOMICALLY DISADVANTAGED CHILDREN DURING THEIR PRESCHOOL AND ELEMENTARY SCHOOL YEARS. WE BELIEVE THAT DEVELOPING STRONG LITERACY SKILLS FROM AN EARLY AGE IS ESSENTIAL FOR ACADEMIC AND LIFELONG SUCCESS. BOOK'EM PROVIDES VITAL LITERACY SUPPORT IN THE FORM OF BOOKS AND READING ROLE MODELS, SO THAT NASHVILLE'S UNDER-SERVED CHILDREN CAN BUILD THEIR LITERACY SKILLS.-A SINGLE BOOK FOR A CHILD MAKES A DIFFERENCE.-OUR BOARD AND STAFF ARE ACTIVELY COMMITTED TO OUR MISSION.-DONORS OF BOOKS, TIME AND MONEY ARE ESSENTIAL TO OUR MISSION.-EFFICIENCY WILL BEST MEET OUR MISSION.-WORKING WITH OTHERS IN THE COMMUNITY MAKES US BETTER.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt01630
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IRS990/AllOtherContributionsAmt0694052
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IRS990/BooksInCareOfDetail/PhoneNum06152551820
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IRS990/DescribedInSection501c3Ind0true
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IRS990/Form990PartVIISectionAGrp/PersonNm0Melissa Spradlin
IRS990/Form990PartVIISectionAGrp/PersonNm1Michael Sheridan
IRS990/Form990PartVIISectionAGrp/PersonNm2Jennifer Chalos
IRS990/Form990PartVIISectionAGrp/PersonNm3Robert Martin
IRS990/Form990PartVIISectionAGrp/PersonNm4Katlin Pendleton
IRS990/Form990PartVIISectionAGrp/PersonNm5Scott Craddock
IRS990/Form990PartVIISectionAGrp/PersonNm6Carolyn Morris
IRS990/Form990PartVIISectionAGrp/PersonNm7Elizabeth Atack
IRS990/Form990PartVIISectionAGrp/PersonNm8Lindsay Bryant
IRS990/Form990PartVIISectionAGrp/PersonNm9Charles Hannon Jr
IRS990/Form990PartVIISectionAGrp/PersonNm10Mara Harris
IRS990/Form990PartVIISectionAGrp/PersonNm11Andrei Javier
IRS990/Form990PartVIISectionAGrp/PersonNm12Christine Kaddaras
IRS990/Form990PartVIISectionAGrp/PersonNm13Lonnell Matthews
IRS990/Form990PartVIISectionAGrp/PersonNm14Heather Patchett
IRS990/Form990PartVIISectionAGrp/PersonNm15Emma Hicks
IRS990/Form990PartVIISectionAGrp/PersonNm16Tim Thompson
IRS990/Form990PartVIISectionAGrp/PersonNm17Huy Tran
IRS990/Form990PartVIISectionAGrp/PersonNm18Matt Gornick
IRS990/Form990PartVIISectionAGrp/PersonNm19James Wildman
IRS990/Form990PartVIISectionAGrp/PersonNm20Lisa Spencer
IRS990/Form990PartVIISectionAGrp/PersonNm21Abigail Sigler
IRS990/Form990PartVIISectionAGrp/PersonNm22Christie Laird
IRS990/Form990PartVIISectionAGrp/PersonNm23Hunter Hillenmeyer
IRS990/Form990PartVIISectionAGrp/PersonNm24Mariechelle Bonifacio
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IRS990/MissionDesc0BOOK'EM CREATES A MORE LITERATE NASHVILLE AND IGNITES CHILDREN'S PASSION FOR READING THROUGH BOOK OWNERSHIP AND ENTHUSIASTIC VOLUNTEERS. SEE SCHEDULE O. BOOK'EM ENVISIONS A FUTURE IN NASHVILLE WHERE ALL CHILDREN OWN BOOKS AND KNOW FIRST-HAND THE JOY AND VALUE OF READING.OUR HIGHEST PRIORITY IS SERVING NASHVILLE'S ECONOMICALLY DISADVANTAGED CHILDREN DURING THEIR PRESCHOOL AND ELEMENTARY SCHOOL YEARS. WE BELIEVE THAT DEVELOPING STRONG LITERACY SKILLS FROM AN EARLY AGE IS ESSENTIAL FOR ACADEMIC AND LIFELONG SUCCESS. BOOK'EM PROVIDES VITAL LITERACY SUPPORT IN THE FORM OF BOOKS AND READING ROLE MODELS, SO THAT NASHVILLE'S UNDER-SERVED CHILDREN CAN BUILD THEIR LITERACY SKILLS.-A SINGLE BOOK FOR A CHILD MAKES A DIFFERENCE.-OUR BOARD AND STAFF ARE ACTIVELY COMMITTED TO OUR MISSION.-DONORS OF BOOKS, TIME AND MONEY ARE ESSENTIAL TO OUR MISSION.-EFFICIENCY WILL BEST MEET OUR MISSION.-WORKING WITH OTHERS IN THE COMMUNITY MAKES US BETTER.
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