Civic Intelligence

Lincoln County Library Foundation Inc.

990 • Fiscal year 2014 • EIN 74-2119501

Jul 01, 2013 to Jun 30, 2014 • Filed on Dec 22, 2014

519 Emerald Street83101

(307) 877-6961

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

Higher debt load relative to assets than 25% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

26th percentile

0.00x

Higher debt load relative to revenue than 26% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

98th percentile

85%

Higher net margin than 98% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

87th percentile

39%

Faster asset growth than 87% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Assets

Up

$960,043

Up $269,566 (+39%) from 2013

Net Assets

Up

$959,747

Up $269,413 (+39%) from 2013

Liabilities

Up

$296

Up $153 (+107%) from 2013

Revenue

$211,661

No earlier filing loaded for comparison.

Expenses

Up

$32,770

Up $7,964 (+32%) from 2013

Net Income

$178,891

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.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $525,408Liabilities 2011: $829Net Assets 2011: $524,5792011Assets 2012: $564,533Liabilities 2012: $365Net Assets 2012: $564,1682012Assets 2013: $690,477Liabilities 2013: $143Net Assets 2013: $690,3342013Assets 2014: $960,043Liabilities 2014: $296Net Assets 2014: $959,7472014Assets 2015: $1,006,568Liabilities 2015: $836Net Assets 2015: $1,005,7322015Assets 2016: $990,671Liabilities 2016: $0Net Assets 2016: $990,6712016Assets 2017: $1,192,983Liabilities 2017: $0Net Assets 2017: $1,192,9832017Assets 2018: $1,334,965Liabilities 2018: $0Net Assets 2018: $1,334,9652018Assets 2019: $1,342,357Liabilities 2019: $273Net Assets 2019: $1,342,0842019Assets 2020: $1,286,502Liabilities 2020: $0Net Assets 2020: $1,286,5022020Assets 2021: $1,711,292Liabilities 2021: $0Net Assets 2021: $1,711,2922021Assets 2022: $1,495,791Liabilities 2022: $0Net Assets 2022: $1,495,7912022Assets 2023: $1,607,055Liabilities 2023: $0Net Assets 2023: $1,607,0552023Assets 2024: $1,749,628Liabilities 2024: $0Net Assets 2024: $1,749,6282024Assets 2025: $1,874,141Liabilities 2025: $1,635Net Assets 2025: $1,872,5062025

Highlighted filing

2014

Assets$960,043
Liabilities$296
Net Assets$959,747

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $18,7772011Expenses 2012: $25,1632012Expenses 2013: $24,8062013Revenue 2014: $211,661Expenses 2014: $32,770Net Income 2014: $178,8912014Revenue 2015: $79,993Expenses 2015: $11,133Net Income 2015: $68,8602015Revenue 2016: $63,635Expenses 2016: $25,272Net Income 2016: $38,3632016Revenue 2017: $122,088Expenses 2017: $16,682Net Income 2017: $105,4062017Revenue 2018: $107,388Expenses 2018: $37,291Net Income 2018: $70,0972018Revenue 2019: $47,522Expenses 2019: $13,934Net Income 2019: $33,5882019Revenue 2020: $60,028Expenses 2020: $34,099Net Income 2020: $25,9292020Revenue 2021: $57,164Expenses 2021: $20,434Net Income 2021: $36,7302021Revenue 2022: $84,663Expenses 2022: $76,649Net Income 2022: $8,0142022Revenue 2023: $73,891Expenses 2023: $99,777Net Income 2023: -$25,8862023Revenue 2024: $77,469Expenses 2024: $49,241Net Income 2024: $28,2282024Revenue 2025: $80,045Expenses 2025: $62,489Net Income 2025: $17,5562025

Highlighted filing

2014

Revenue$211,661
Expenses$32,770
Net Income$178,891
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Dec 22, 2014
Return Version
2013v4.0
Gross Receipts
$424,661
Mission and Program Overview

Mission

Financial support of the Lincoln County, Wyoming Library System.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$213,000$0▼ $213,000
Cash and Non-Interest-Bearing Accounts$37,483$21,254▼ $16,229
Prepaid Expenses and Deferred Charges$300$500▲ $200
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$690,477$960,043▲ $269,566
Other Assets Total$439,694$938,289▲ $498,595
Liabilities
Accounts Payable and Accrued Expenses$143$296▲ $153
Total Liabilities$143$296▲ $153
Net Assets / Fund Balance
Temporarily Rstr Net Assets$439,694$938,289▲ $498,595
Unrestricted Net Assets$250,640$21,458▼ $229,182
Total Net Assets Fund Balance$690,334$959,747▲ $269,413
Total Liabilities and Net Assets / Fund Balance$690,477$960,043▲ $269,566

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$938,289--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$439,694$404,063▲ $118,938$14,846$938,290
2012$307,001$97,176▲ $51,294$11,115$439,694
2011$270,699$48,900▲ $2,648$12,296$307,001
2010$96,447$157,828▲ $26,450$7,599$270,699
2009-$97,959▼ $457-$96,447
Compensation and Service Providers

Board Members and Trustees

NameTitle
Diane KenneyChairman
Judy CrankVice Chairman
Debra HessBoard Member
Laura BeckBoard Member
Brenda McGinnisDirector
Susan ParkTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$285,460
Program Service Revenue
$550
Investment Income
$-78,052
Other Revenue
$3,703
All Other Contributions
$10,578
Change in Net Assets
$178,891
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$17,603
Grants and Similar Amounts Paid$15,167
Total Fundraising Expense$4,938
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$15,167--$15,167
Fees for Services Other-$8,012-$8,012
Office Expenses-$2,306-$2,306
Fees for Services Accounting-$1,847-$1,847
Insurance-$500-$500
Other Expenses--$438$438
Total Functional Expenses$15,167$12,665$4,938$32,770
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
83-6000199-170Provide financial support$6,952
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,703
Professional Fundraising Fees$0
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

After lincoln county library foundation's accountant has finalized the tax return, form 990 is sent to missy harris of lincoln county library foundation, who then distributes a copy of form 990 to all board members and has them report back after a review has been completed.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization's governing documents, policies, and financial statements are made available upon request.

Form 990, Part VI, Question 8B

The organization does not have committees, there is only the governing board.

Filing and Contact Details

Filer

EIN
74-2119501
Phone
3078776961

Signing Officer

Name
Brenda McGinnis
Title
Director
Signed
2014-12-22
Discuss with paid preparer
Yes

Organization Details

Formed
1979
Legal Domicile
Wy
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
10

Preparer

Preparer
Brent S Sandberg CPA
Phone
4357521510
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Book to tax differences = -$4010

Financial Statement Notes

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

Support of the Lincoln County Library system operations.

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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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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine10Lincoln County
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IRS990ScheduleA/SupportedOrgInformationGrp/USOrganizedInd0false
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0938290
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0118938
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt014846
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt04662
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt097176
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0439694
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt051294
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt011115
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt02950
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0270699
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt048900
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0307001
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02648
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt012296
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt02427
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt096447
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0157828
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0270699
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt026450
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt07599
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt01055
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt097959
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt096447
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-457
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IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0938289
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BENEFICIAL INT-WY COMMUNITY FOUNDATION
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Support of the Lincoln County Library system operations.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0938289
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt06952
IRS990ScheduleI/RecipientTable/IRCSectionDesc0170
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt08215
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0Books, Videos, Magazines, Furniture
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Provide financial support
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10Lincoln County
IRS990ScheduleI/RecipientTable/RecipientEIN0836000199
IRS990ScheduleI/RecipientTable/USAddress/AddressLine10519 Emerald Street
IRS990ScheduleI/RecipientTable/USAddress/City0Kemmerer
IRS990ScheduleI/RecipientTable/USAddress/State0WY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode083101
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0Cash, Purchase price
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE BOARD DETERMINES THE AMOUNT AND ITEMS OF ASSISTANCE TO LINCOLN COUNTY'S LIBRARY SYSTEM. ITEMS OF ASSISTANCE ARE GENERALLY TRANSFERRED DIRECTLY TO THE LINCOLN COUNTY LIBRARIES FOR THE GENERAL OPERATIONS OF THE LIBRARIES. ADDITIONAL AMOUNTS AND ITEMS RAISED THROUGH FUNDRAISING EFFORTS ARE ALSO DONATED TO THE LIBRARIES. REVIEW OF THE LINCOLN COUNTY LIBRARY FOUNDATION FINANCIAL STATEMENTS CONFIRMS THAT DONATED FUNDS HAVE BEEN SPENT ON DESIGNATED LIBRARY OPERATIONS AND EXPENSES.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AFTER LINCOLN COUNTY LIBRARY FOUNDATION'S ACCOUNTANT HAS FINALIZED THE TAX RETURN, FORM 990 IS SENT TO MISSY HARRIS OF LINCOLN COUNTY LIBRARY FOUNDATION, WHO THEN DISTRIBUTES A COPY OF FORM 990 TO ALL BOARD MEMBERS AND HAS THEM REPORT BACK AFTER A REVIEW HAS BEEN COMPLETED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Book to tax differences = -$4010
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization does not have committees, there is only the governing board.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Question 8b
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10Lincoln County
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0170
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SUPPORTED ORGANIZATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine10519 Emerald Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0Kemmerer
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0WY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode083101
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt015167
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Cash Value
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine10Lincoln County
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0b
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.87$0.00$1.87$0.08$0.06$0.02
2024Detailed filing. Detailed filing data is available for this year.$1.75$0.00$1.75$0.08$0.05$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.61$0.00$1.61$0.07$0.10$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$0.08$0.08$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.71$0.00$1.71$0.06$0.02$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$0.06$0.03$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.34$0.05$0.01$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.33$0.11$0.04$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.19$0.00$1.19$0.12$0.02$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.06$0.03$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$0.08$0.01$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$0.21$0.03$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.00$0.69$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.00$0.56$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.00$0.52$0.02