Step 1: Let the number be \( N=7k+4 \). We need \( 7k+4\equiv5\pmod{9} \), i.e. \( 7k\equiv1\pmod9 \).
Step 2: Since \( 7\times4=28\equiv1\pmod9 \), the inverse of \( 7 \) mod \( 9 \) is \( 4 \), so \( k\equiv4\pmod9 \), meaning \( k=9m+4 \).
Step 3: Then \( N=7(9m+4)+4=63m+32 \), so \( N \) cycles through \( 32, 95, 158, 221,\ldots \) as \( m=0,1,2,3,\ldots \)
Step 4: The first value exceeding 100 is when \( m=2 \).
\[ \boxed{63(2)+32=158} \]