Civic Intelligence

Old Orchard Beach Free Public Library Association

990 • Fiscal year 2019 • EIN 01-0219828

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 18, 2020

Organization ProfileOOBLIBRARY.ORG
27 Staples StreetOld Orchard Beach, ME 04064

(207) 934-4351

Siviq Scores

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

Liabilities / Assets

76th percentile

0.07x

Higher debt load relative to assets than 76% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

80th percentile

0.07x

Higher debt load relative to revenue than 80% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

31st percentile

-4.6%

Higher net margin than 31% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

93rd percentile

$52,590

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 17.6% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

36th percentile

-4.4%

Faster asset growth than 36% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

49th percentile

0.5%

Faster revenue growth than 49% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$300,913

Down $13,789 (-4.4%) from 2018

Net Assets

Down

$280,942

Down $14,940 (-5.0%) from 2018

Liabilities

Up

$19,971

Up $1,151 (+6.1%) from 2018

Revenue And Expenses
Liabilities / Revenue80th percentileNet Margin31st percentile

Revenue

Up

$299,365

Up $1,605 (+0.5%) from 2018

Expenses

Up

$313,264

Up $175 (+0.1%) from 2018

Net Income

Up

-$13,899

Up $1,430 (+9.3%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth36th percentile

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

$400K$300K$200K$100K$0Assets 2013: $297,849Liabilities 2013: $1,747Net Assets 2013: $296,1022013Assets 2014: $307,191Liabilities 2014: $3,082Net Assets 2014: $304,1092014Assets 2015: $332,969Liabilities 2015: $3,457Net Assets 2015: $329,5122015Assets 2016: $322,807Liabilities 2016: $11,807Net Assets 2016: $311,0002016Assets 2017: $329,971Liabilities 2017: $12,132Net Assets 2017: $317,8392017Assets 2018: $314,702Liabilities 2018: $18,820Net Assets 2018: $295,8822018Assets 2019: $300,913Liabilities 2019: $19,971Net Assets 2019: $280,9422019Assets 2020: $295,125Liabilities 2020: $23,292Net Assets 2020: $271,8332020Assets 2021: $290,037Liabilities 2021: $25,655Net Assets 2021: $264,3822021Assets 2022: $299,022Liabilities 2022: $21,952Net Assets 2022: $277,0702022Assets 2023: $311,961Liabilities 2023: $17,834Net Assets 2023: $294,1272023Assets 2024: $308,813Liabilities 2024: $9,679Net Assets 2024: $299,1342024

Highlighted filing

2019

Assets$300,913
Liabilities$19,971
Net Assets$280,942
Open 2019 Filing

Operations Trend

Revenue Growth49th percentile

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

$600K$400K$200K$0-$200KRevenue 2013: $210,528Expenses 2013: $175,325Net Income 2013: $35,2032013Revenue 2014: $291,161Expenses 2014: $283,154Net Income 2014: $8,0072014Revenue 2015: $288,831Expenses 2015: $269,436Net Income 2015: $19,3952015Revenue 2016: $262,082Expenses 2016: $279,677Net Income 2016: -$17,5952016Revenue 2017: $296,116Expenses 2017: $289,184Net Income 2017: $6,9322017Revenue 2018: $297,760Expenses 2018: $313,089Net Income 2018: -$15,3292018Revenue 2019: $299,365Expenses 2019: $313,264Net Income 2019: -$13,8992019Revenue 2020: $319,377Expenses 2020: $326,372Net Income 2020: -$6,9952020Revenue 2021: $322,977Expenses 2021: $330,950Net Income 2021: -$7,9732021Revenue 2022: $347,642Expenses 2022: $341,808Net Income 2022: $5,8342022Revenue 2023: $413,716Expenses 2023: $396,659Net Income 2023: $17,0572023Revenue 2024: $432,243Expenses 2024: $427,236Net Income 2024: $5,0072024

Highlighted filing

2019

Revenue$299,365
Expenses$313,264
Net Income-$13,899
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 18, 2020
Return Version
2018v3.1
Gross Receipts
$299,365
Mission and Program Overview

Mission

To provide library services to the public.

To provide community library services

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$230,385$220,660▼ $9,725
Savings and Temporary Cash Investments$81,413$77,238▼ $4,175
Prepaid Expenses and Deferred Charges$2,904$3,014▲ $110
Cash and Non-Interest-Bearing Accounts-$1-
Total Assets$314,702$300,913▼ $13,789
Liabilities
Other Liabilities$18,820$19,971▲ $1,151
Total Liabilities$18,820$19,971▲ $1,151
Net Assets / Fund Balance
Unrestricted Net Assets$294,505$279,565▼ $14,940
Temporarily Rstr Net Assets$1,377$1,377→ $0
Total Net Assets Fund Balance$295,882$280,942▼ $14,940
Total Liabilities and Net Assets / Fund Balance$314,702$300,913▼ $13,789

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$212,138$24,244$236,382
Other Land Buildings$8,522$26,696$35,218
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Lee KoenigsDirectorFT$52,590$52,590

Board Members and Trustees

NameTitle
Mary Ann KotrosPresident
Neal WeinsteinVice President
Cathy Mullen PearlTrustee
Christine LeachTrustee
Doug BenwayTrustee
Jo-ann CostelloTrustee
Kenny BlowTrustee
Moira RascatiTrustee
Paul MarshallTrustee
Sally JonesSecretary
Don RadleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$289,854
Program Service Revenue
$6,010
Investment Income
$220
Other Revenue
$3,281
All Other Contributions
$1,400
Change in Net Assets
$-13,899

Audited Revenue Reconciliation

Revenue per Audited Statements
$299,365
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$299,365
Total Revenue per Form 990
$299,365
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$206,940
Other Expenses$106,324
Total Fundraising Expense$3,323
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$71,862$35,471-$107,333
Current Officers, Directors, Trustees, and Key Employees$13,147$36,813$2,630$52,590
Other Employee Benefits$27,869$13,726-$41,595
Occupancy$14,330$9,178-$23,508
Office Expenses$6,648$6,510$693$13,851
Information Technology$8,274$2,758-$11,032
Depreciation Depletion$8,752$972-$9,724
Fees for Services Accounting-$5,500-$5,500
Pension Plan Contributions$2,711$2,711-$5,422
Insurance$5,142--$5,142
Other Expenses$1,682$965-$2,647
Conferences and Meetings$399$2,000-$2,399
All Other Expenses$887$1,506-$2,393
Fees for Services Other-$1,873-$1,873
Total Functional Expenses$188,891$121,050$3,323$313,264

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$314,305
Expenses per Audited Statements$313,264
Total Expenses per Form 990$313,264
Expenses Not Reported on Form 990$1,041
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,281
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$19,971
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
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, Part VI, Section A, Line 8B

“The association's committees do not have the authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, Line 11B

“Form 990 will be reveiwed by the executive director prior to filing.”

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

“Executive director compensation is reviewed annually and voted on by the board of trustees. As part of the review process the trustees assess comparative salary statistics of library directors in the state of maine.”

Form 990, Part VI, Section C, Line 19

“Governing documents, policies, financial statements are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Old Orchard Beach Free Public Library
EIN
01-0219828
Phone
2079344351
Address
27 STAPLES STREET, OLD ORCHARD BEACH, ME 04064

Signing Officer

Name
Lee Koenigs
Title
Executive Director
Phone
2079344351
Signed
2020-02-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lee Koenigs
Formed
1942
Legal Domicile
Me
Voting Board Members
11
Independent Board Members
11
Employees
9
Volunteers
0

Preparer

Firm
Marcum Llp
Address
15 CASCO STREET, PORTLAND, ME 04101
Preparer
Kirk Purvis
Phone
2073527600
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Net accrual to cash conversion -1,041.”

FORM 990, PART XII, LINE 2C:

“The association has a finance committee that oversees the annual audit of its financial statements, including the selection of an independent accountant. This process has not changed from prior years.”

Financial Statement Notes

PART X, LINE 2:

“The association is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and applicable state law. The accounting standards on accounting for uncertainty in income taxes address the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the association may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the association and various positions related to the potential sources of unrelated business taxable income. The tax benefits recognized in the financial statements from a tax position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. Management believes that there were no potential sources of unrelated business taxable income subject to tax for the year ended june 30, 2019. Accordingly, no provision for income taxes has been made. The association files its forms 990 in the u.s. Federal jurisdiction and the office of the state's attorney general for the state of maine. The association is generally no longer subject to examination by the internal revenue service for years before 2015.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Net accrual to cash conversion”

Raw XML AppendixShowing 400 of 492 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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IRS990/OtherExpensesGrp/TotalAmt22839
IRS990/OtherExpensesGrp/TotalAmt32647
IRS990/OtherLiabilitiesGrp/BOYAmt018820
IRS990/OtherLiabilitiesGrp/EOYAmt019971
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt035471
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt071862
IRS990/OtherSalariesAndWagesGrp/TotalAmt0107333
IRS990/PartialLiquidationInd00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02711
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt02711
IRS990/PensionPlanContributionsGrp/TotalAmt05422
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02904
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03014
IRS990/PrincipalOfficerNm0LEE KOENIGS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0LIBRARY DUES AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06010
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06010
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0282999
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0270
IRS990/PYOtherExpensesAmt0116627
IRS990/PYOtherRevenueAmt09441
IRS990/PYProgramServiceRevenueAmt05050
IRS990/PYRevenuesLessExpensesAmt0-15329
IRS990/PYSalariesCompEmpBnftPaidAmt0196462
IRS990/PYTotalExpensesAmt0313089
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0297760
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-13899
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt06010
IRS990/SavingsAndTempCashInvstGrp/BOYAmt081413
IRS990/SavingsAndTempCashInvstGrp/EOYAmt077238
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0288454
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0279873
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0281808
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0247218
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0268685
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01366038
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0220
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0270
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt051
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0211
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0225
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0977
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt04776
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt010691
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt017617
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt014257
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt013782
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt01735
IRS990ScheduleA/OtherIncome170Grp/TotalAmt058082
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95860
IRS990ScheduleA/PublicSupportPY170Pct00.96250
IRS990ScheduleA/PublicSupportTotal170Amt01366038
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0288454
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0279873
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0281808
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0247218
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0268685
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01366038
IRS990ScheduleA/TotalSupportAmt01425097
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0212138
IRS990ScheduleD/BuildingsGrp/DepreciationAmt024244
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0236382
IRS990ScheduleD/ExpensesNotReportedAmt01041
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0313264
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt01041
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08522
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt026696
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt035218
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt019971
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0299365
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. THE ACCOUNTING STANDARDS ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESS THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ASSOCIATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ASSOCIATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM A TAX POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. MANAGEMENT BELIEVES THAT THERE WERE NO POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME SUBJECT TO TAX FOR THE YEAR ENDED JUNE 30, 2019. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE. THE ASSOCIATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE STATE'S ATTORNEY GENERAL FOR THE STATE OF MAINE. THE ASSOCIATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2015.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1NET ACCRUAL TO CASH CONVERSION
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0220660
IRS990ScheduleD/TotalExpensesPerForm990Amt0313264
IRS990ScheduleD/TotalLiabilityAmt019971
IRS990ScheduleD/TotalRevenuePerForm990Amt0299365
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0299365
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0314305
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION'S COMMITTEES DO NOT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 WILL BE REVEIWED BY THE EXECUTIVE DIRECTOR PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR COMPENSATION IS REVIEWED ANNUALLY AND VOTED ON BY THE BOARD OF TRUSTEES. AS PART OF THE REVIEW PROCESS THE TRUSTEES ASSESS COMPARATIVE SALARY STATISTICS OF LIBRARY DIRECTORS IN THE STATE OF MAINE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, POLICIES, FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NET ACCRUAL TO CASH CONVERSION -1,041.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ASSOCIATION HAS A FINANCE COMMITTEE THAT OVERSEES THE ANNUAL AUDIT OF ITS FINANCIAL STATEMENTS, INCLUDING THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0TOWN OF OLD ORCHARD BEACH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0016000307
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0ME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0MUNICIPALITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01 PORTLAND AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0OLD ORCHARD BEACH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0ME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd004064
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION'S LIBRARY BUILDING WAS BUILT ON LAND OWNED BY THE TOWN OF OLD ORCHARD BEACH. THE ASSOCIATION OCCUPIES THE BUILDING AT NO COST.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 2A THROUGH 2D
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0SEE SUPPLEMENTAL INFORMATION PART VII
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0N
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$300,913
Liabilities
$19,971
Net assets
$280,942
Revenue
$299,365
Expenses
$313,264
Net income
-$13,899
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.09$0.10$2.99$4.32$4.27$0.05
2023Detailed filing. Detailed filing data is available for this year.$3.12$0.18$2.94$4.14$3.97$0.17
2022Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.99$0.22$2.77$3.48$3.42$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.90$0.26$2.64$3.23$3.31$0.08
2020Detailed filing. Detailed filing data is available for this year.$2.95$0.23$2.72$3.19$3.26$0.07
2019Detailed filing. Detailed filing data is available for this year.$3.01$0.20$2.81$2.99$3.13$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.15$0.19$2.96$2.98$3.13$0.15
2017Detailed filing. Detailed filing data is available for this year.$3.30$0.12$3.18$2.96$2.89$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.23$0.12$3.11$2.62$2.80$0.18
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.33$0.03$3.30$2.89$2.69$0.19
2014Detailed filing. Detailed filing data is available for this year.$3.07$0.03$3.04$2.91$2.83$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.98$0.02$2.96$2.11$1.75$0.35