Civic Intelligence

Hester J Hodgdon Libraries For

EIN 68-0531140 • 501(c)3 • Loveland, CO

Profile

To provide for the first public lending library in nicaragua, the san juan del sur biblioteca & to assist others throughout central america to set up their book systems and aid community center services

1716 Del Norte AveLoveland, CO 80538-3638

www.librariesforall.org

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 2024

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

90th percentile

50%

Higher net margin than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

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 2024

Asset Growth

79th percentile

26%

Faster asset growth than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

76th percentile

28%

Faster revenue growth than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$223,530

Up $46,163 (+26%) from 2023

Liabilities

Down

$0

Down $17,574 (-100%) from 2023

Net Assets

Up

$223,530

Up $63,737 (+40%) from 2023

Revenue

Up

$232,600

Up $51,088 (+28%) from 2023

Expenses

Up

$115,161

Up $16,970 (+17%) from 2023

Net Income

Up

$117,439

Up $34,118 (+41%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2011: $62,498Liabilities 2011: $74,459Net Assets 2011: -$11,9612011Assets 2012: $82,929Liabilities 2012: $94,755Net Assets 2012: -$11,8262012Assets 2013: $42,641Liabilities 2013: $57,760Net Assets 2013: -$15,1192013Assets 2014: $48,204Liabilities 2014: $65,800Net Assets 2014: -$17,5962014Assets 2015: $54,887Liabilities 2015: $76,437Net Assets 2015: -$21,5502015Assets 2016: $57,956Liabilities 2016: $66,431Net Assets 2016: -$8,4752016Assets 2017: $50,909Liabilities 2017: $60,625Net Assets 2017: -$9,7162017Assets 2018: $53,554Liabilities 2018: $55,145Net Assets 2018: -$1,5912018Assets 2019: $39,416Liabilities 2019: $30,814Net Assets 2019: $8,6022019Assets 2020: $45,026Liabilities 2020: $12,968Net Assets 2020: $32,0582020Assets 2021: $115,441Liabilities 2021: $23,200Net Assets 2021: $92,2412021Assets 2022: $106,551Liabilities 2022: $30,079Net Assets 2022: $76,4722022Assets 2023: $177,367Liabilities 2023: $17,574Net Assets 2023: $159,7932023Assets 2024: $223,530Liabilities 2024: $0Net Assets 2024: $223,5302024

Highlighted filing

2024

Assets$223,530
Liabilities$0
Net Assets$223,530

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $131,957Expenses 2011: $130,191Net Income 2011: $1,7662011Revenue 2012: $160,301Expenses 2012: $162,477Net Income 2012: -$2,1762012Revenue 2013: $208,886Expenses 2013: $212,179Net Income 2013: -$3,2932013Revenue 2014: $184,424Expenses 2014: $209,883Net Income 2014: -$25,4592014Revenue 2015: $210,861Expenses 2015: $223,081Net Income 2015: -$12,2202015Revenue 2016: $256,325Expenses 2016: $243,250Net Income 2016: $13,0752016Revenue 2017: $154,237Expenses 2017: $155,478Net Income 2017: -$1,2412017Revenue 2018: $109,962Expenses 2018: $101,837Net Income 2018: $8,1252018Revenue 2019: $91,357Expenses 2019: $89,247Net Income 2019: $2,1102019Revenue 2020: $111,089Expenses 2020: $87,635Net Income 2020: $23,4542020Revenue 2021: $160,192Expenses 2021: $101,614Net Income 2021: $58,5782021Revenue 2022: $144,697Expenses 2022: $153,367Net Income 2022: -$8,6702022Revenue 2023: $181,512Expenses 2023: $98,191Net Income 2023: $83,3212023Revenue 2024: $232,600Expenses 2024: $115,161Net Income 2024: $117,4392024

Highlighted filing

2024

Revenue$232,600
Expenses$115,161
Net Income$117,439

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.24$0.00$2.24$2.33$1.15$1.17
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.77$0.18$1.60$1.82$0.98$0.83
2022Detailed filing. Detailed filing data is available for this year.$1.07$0.30$0.76$1.45$1.53$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.23$0.92$1.60$1.02$0.59
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.13$0.32$1.11$0.88$0.23
2019Summary only. Only limited summary data is available for this year.$0.39$0.31$0.09$0.91$0.89$0.02
2018Summary only. Only limited summary data is available for this year.$0.54$0.55$0.02$1.10$1.02$0.08
2017Summary only. Only limited summary data is available for this year.$0.51$0.61$0.10$1.54$1.55$0.01
2016Summary only. Only limited summary data is available for this year.$0.58$0.66$0.08$2.56$2.43$0.13
2015Summary only. Only limited summary data is available for this year.$0.55$0.76$0.22$2.11$2.23$0.12
2014Summary only. Only limited summary data is available for this year.$0.48$0.66$0.18$1.84$2.10$0.25
2013Summary only. Only limited summary data is available for this year.$0.43$0.58$0.15$2.09$2.12$0.03
2012Summary only. Only limited summary data is available for this year.$0.83$0.95$0.12$1.60$1.62$0.02
2011Summary only. Only limited summary data is available for this year.$0.62$0.74$0.12$1.32$1.30$0.02
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 1, 2023
Return Version
2022v5.0
Gross Receipts
$144,697
Mission and Program Overview

Mission

To provide for the first public lending library in nicaragua, the san juan del sur biblioteca & to assist others throughout central america to set up their book systems and aid community center services

To provide for the first public library in nicaragua and to assist others throughout central america to set up their book systems and aid community center svcs

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$92,241$76,472▼ $15,769
Inventories for Sale or Use$35,489$36,280▲ $791
Cash and Non-Interest-Bearing Accounts$30,320$21,967▼ $8,353
Loans From Officers Directors$9,432--
Other Notes and Loans Receivable, Net-$1,950-
Accounts Receivable-$1,226-
Savings and Temporary Cash Investments$5,113$524▼ $4,589
Land, Buildings, and Equipment, Net$519$519→ $0
Total Assets$115,441$106,551▼ $8,890
Other Assets Total$44,000$44,085▲ $85
Liabilities
Unsecured Notes Loans Payable$11,652$25,759▲ $14,107
Accounts Payable and Accrued Expenses$2,116$4,320▲ $2,204
Total Liabilities$23,200$30,079▲ $6,879
Net Assets / Fund Balance
Total Net Assets Fund Balance$92,241$76,472▼ $15,769
Total Liabilities and Net Assets / Fund Balance$115,441$106,551▼ $8,890

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$333$2,532-
Equipment$186$51,866-
Other Assets Org$44,085--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Pat Herron1st Vice Pres
Jill Gramling2nd Vice Pres
Atwil HudginsAt Large
Jane MirandettPres/treas
Rosemary GreenSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$144,611
Program Service Revenue
$0
Investment Income
$86
Other Revenue
$0
All Other Contributions
$144,611
Change in Net Assets
$-8,670
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$153,367
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
Other Expenses$54,711$8,528-$63,239
Travel$11,525$12,938-$24,463
Office Expenses$1,372$3,766-$5,138
Occupancy$270$3,828-$4,098
Information Technology$1,287$1,084-$2,371
Insurance-$1,089-$1,089
Fees for Services Accounting-$400-$400
Depreciation Depletion-$27-$27
Total Functional Expenses$121,707$31,660$0$153,367
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$9,432--
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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

990 Part VI, Section C Disclosure

This organization keeps all of its records available upon request from any interested party via internet or in person.

Filing and Contact Details

Filer

Filer Name
Hester J Hodgdon Libraries for
EIN
68-0531140
Address
1716 DEL NORTE AVE, LOVELAND, CO 80538-3638

Signing Officer

Name
Jane Mirandette
Title
President/treasurer
Phone
9702030667
Signed
2023-08-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jane Mirandette
Formed
2002
Legal Domicile
Co
Voting Board Members
5
Independent Board Members
0
Employees
0
Volunteers
7

Preparer

Firm
Urban Accounting & Tax Servi
Address
3131 S COLLEGE AVE, FORT COLLINS, CO 80525-2623
Preparer
Debora K Urban Ea
Phone
9702238486
Supplemental Narrative

Additional Explanations

990 Part XII Line 3A

This organization has never received a federal award nor has it been required to undergo an audit.

Raw XML Appendix357 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/ActivityOrMissionDesc0TO PROVIDE FOR THE FIRST PUBLIC LIBRARY IN NICARAGUA AND TO ASSIST OTHERS THROUGHOUT CENTRAL AMERICA TO SET UP THEIR BOOK SYSTEMS AND AID COMMUNITY CENTER SVCS
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IRS990/BooksInCareOfDetail/PhoneNum09702279287
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IRS990/BooksInCareOfDetail/USAddress/CityNm0LOVELAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd080538
IRS990/BusinessRlnWith35CtrlEntInd0false
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IRS990/CashNonInterestBearingGrp/BOYAmt030320
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IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0144611
IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/CYOtherExpensesAmt0153367
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-8670
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IRS990/DescribedInSection501c3Ind0true
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IRS990/ExcsTaxSect4951Or4952Or4953Ind0false
IRS990/ExpenseAmt0102281
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0JANE MIRANDETT
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRES/TREAS
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IRS990/Form990PartVIISectionAGrp/TitleTxt22ND VICE PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4AT LARGE
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IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01084
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IRS990/IRPDocumentCnt00
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IRS990/MoreThan5000KToIndividualsInd0false
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