Topsham Public Library

990 • Fiscal year 2013 • EIN 01-0268926

Jul 01, 2012 to Jun 30, 2013 • Filed on Nov 14, 2013

Organization Profile WWW.TOPSHAMLIBRARY.ORG

25 Foreside RoadTopsham, ME 04086

Siviq Scores

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

0.00x

Higher debt load relative to assets than 56% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

0.00x

Higher debt load relative to revenue than 57% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

9.1%

Higher net margin than 63% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

No value available

This filing does not contain officer compensation rows.

Source year 2013

20%

Faster asset growth than 73% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

No value available

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

Source year 2013

Balance Sheet

Liabilities / Assets56th percentile

Assets

$334,058

Up $56,244 (+20%) from 2012

Net Assets

$333,583

Up $59,019 (+21%) from 2012

Liabilities

Down

$475

Down $2,775 (-85%) from 2012

Revenue And Expenses

Liabilities / Revenue57th percentile Net Margin63rd percentile

Revenue

$482,758

No earlier filing loaded for comparison.

Expenses

$438,784

Up $4,960 (+1.1%) from 2012

Net Income

$43,974

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth73rd percentile

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

Highlighted filing

2013

Assets$334,058

Liabilities$475

Net Assets$333,583

Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

Highlighted filing

2013

Revenue$482,758

Expenses$438,784

Net Income$43,974

Open 2013 Filing

Jump To

Filing Snapshot

Filing Period: Jul 1, 2012 to Jun 30, 2013
Signed: Nov 14, 2013
Return Version: 2012v2.3
Gross Receipts: $482,758

Mission and Program Overview

Mission

PUBLIC LIBRARY

Filing and Contact Details

Filer

EIN: 01-0268926

Raw XML AppendixShowing 400 of 481 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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IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation	0	THE LIBRARY'S ENDOWMENT FUNDS CONSIST OF FOUR SPECIFIC ENDOWMENTS FOR THE FOLLOWING PURPOSES: SARAH E. WHITTEN FUND - THE INCOME FROM THE FUND IS TO BE USED FOR THE BENEFIT OF THE LIBRARY, BUILDING AND GROUNDS. EDITH W. DAVENPORT FUND - THE INCOME AND APPRECIATION DERIVED IS TO BE USED FOR THE PURCHASE OF NEW EQUIPMENT. FROST FAMILY FUND - IN MEMORY OF AUGUSTA CHASE SWIFT FROST, THE INCOME IS TO BE USED FOR LIBRARY PURPOSES AND ESPECIALLY FOR THE PURCHASE OF BOOKS. TOPSHAM PUBLIC LIBRARY ENDOWMENT - FUNDS ARE RECEIVED FROM VARIOUS SOURCES WITH INCOME FROM THE FUND TO BE USED FOR LIBRARY PURPOSES.
IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation	1	THE LIBRARY ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. IT IS THE OPINION OF MANAGEMENT THAT THE LIBRARY HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
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IRS990ScheduleD/Form990ScheduleDPartXIII/ReturnReference	1	SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/OtherAssets/BookValue	0	21000
IRS990ScheduleD/OtherAssets/Description	0	BENEFICIAL INTEREST IN TRUST
IRS990ScheduleD/PermanentEndowmentEOYBalance	0	0.40050
IRS990ScheduleD/RevenueNotRptdF990	0	23963
IRS990ScheduleD/RevenueSubtotal	0	482758
IRS990ScheduleD/TermEndowmentEOYBalance	0	0.59950
IRS990ScheduleD/TotalBookValueOtherAssets	0	21000
IRS990ScheduleD/TotalExpensesPerForm990	0	438784
IRS990ScheduleD/TotalOfBookValueLandBuildings	0	57268
IRS990ScheduleD/TotalRevenuePerForm990	0	482758
IRS990ScheduleD/TotExpensesEtcAuditedFinclStmt	0	447702
IRS990ScheduleD/TotRevenueEtcAuditedFinclStmt	0	506721
IRS990/ScheduleJRequired	0	false
IRS990ScheduleO/GeneralExplanation/Explanation	0	REGULAR VOLUNTEERS PROVIDED APPROXIMATELY 60.6 HOURS PER WEEK OF SERVICE TO THE TOPSHAM PUBLIC LIBRARY FOR A TOTAL OF 3,153 HOURS DURING THE FISCAL YEAR ENDED JUNE 30, 2013. IN 2012, VOLUNTEER SERVICE WAS VALUED AT 22.14 PER HOUR BY THE INDEPENDENT SECTOR. THE TOTAL VALUE OF DONATED VOLUNTEER HOURS BASED ON THIS FIGURE IS 69,807. THE FRIENDS OF THE TOPSHAM PUBLIC LIBRARY OFFER SUPPORT IN THE FORM OF AN ANNUAL BOOKS SALE THE PROCEEDS OF WHICH ARE USED TO PROVIDE PROGRAMMING FOR THE LIBRARY FOR ALL AGES. THE FRIENDS PAY THOSE COSTS EITHER DIRECTLY OR REIMBURSE THE LIBRARY FOR THOSE PROGRAMS. IN FISCAL YEAR 2013, THE AMOUNT OF SUPPORT FROM THE FRIENDS CAME TO 8,500. INDIVIDUALS AND LOCAL ORGANIZATIONS HAVE ALSO PROVIDED UMREIMBURSED LIBRARY PROGRAMMING OVER THE COURSE OF FISCAL YEAR 2013. THESE PROGRAMS HAVE BEEN LECTURES, ARTIST TALKS, FILM PROGRAMS, ETC. AND HAVE AN ESTIMATED VALUE OF 3,000.
IRS990ScheduleO/GeneralExplanation/Explanation	1	THE BOARD OF TRUSTEES MEETS AND REVIEWS THE AUDITED FINANCIAL STATEMENTS AND FORM 990 BEFORE THE FORM 990 IS FILED.
IRS990ScheduleO/GeneralExplanation/Explanation	2	IT IS THE RESPONSIBILITY OF EACH BOARD MEMBER TO DISCLOSE ON A TIMELY BASIS ANY MATTERS WHICH MAY GIVE RISE TO A CONFLICT OF INTERST, OR WHICH MAY OTHERWISE PREVENT THE BOARD MEMBER FROM PERFORMING HIS OR HER DUTIES IN ACCORDANCE WHITH APPLICABLE LAW AND THE CONFLICT OF INTEREST POLICY. ALL CONFLICT OF INTEREST TRANSACTIONS MUST BE APPROVED IN ACCORDANCE WITH THE LIBRARY'S CONFLICT OF INTEREST POLICY. FROM TIME TO TIME, THE BOARD OF DIRECTORS SHALL TAKE REASONABLE STEPS TO ASSURE THAT EVERY DIRECTOR HAS READ, UNDERSTOOD, AND AGREED TO COMPLY WITH THE POLICY, WHICH MAY INCLUDE THE REQUIREMENT THAT ALL DIRECTORS SIGN A WRITTEN STATEMENT ACKNOWLEDGING AND AGREEING TO THE POLICY.
IRS990ScheduleO/GeneralExplanation/Explanation	3	THE LIBRARY'S HUMAN RESOURCE COMMITTEE DOES PERIODIC RESEARCH ON COMPENSATION USING FEDERAL STATISTICAL DATA FOR MAINE LIBRARIES AND MAINE MUNICIPAL ASSOCIATION DOCUMENTATION OF LOCAL COMPENSATION OF LIBRARY DIRECTORS.
IRS990ScheduleO/GeneralExplanation/Explanation	4	THE TREASURER POSITION MAY BE A PAID POSITION IN WHICH CASE THE BOARD SETS THE COMPENSATION. THE TREASURER IS NOT A VOTING MEMBER OF THE BOARD.
IRS990ScheduleO/GeneralExplanation/Explanation	5	THE LIBRARY MAKES AVAILABLE TO THE PUBLIC UPON REQUEST ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS.
IRS990ScheduleO/GeneralExplanation/Identifier	0	EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS
IRS990ScheduleO/GeneralExplanation/Identifier	1	ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
IRS990ScheduleO/GeneralExplanation/Identifier	2	ENFORCEMENT OF CONFLICTS POLICY
IRS990ScheduleO/GeneralExplanation/Identifier	3	COMPENSATION PROCESS FOR TOP OFFICIAL
IRS990ScheduleO/GeneralExplanation/Identifier	4	COMPENSATION PROCESS FOR OFFICERS
IRS990ScheduleO/GeneralExplanation/Identifier	5	GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
IRS990ScheduleO/GeneralExplanation/ReturnReference	0	FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/GeneralExplanation/ReturnReference	1	FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/GeneralExplanation/ReturnReference	2	FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/GeneralExplanation/ReturnReference	3	FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/GeneralExplanation/ReturnReference	4	FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/GeneralExplanation/ReturnReference	5	FORM 990, PAGE 6, PART VI, LINE 19
IRS990/ScheduleORequired	0	true
IRS990/School	0	false
IRS990/SignificantChange	0	false
IRS990/SignificantNewProgramServices	0	false
IRS990/StateLegalDomicile	0	ME
IRS990/StatesWhereCopyOfReturnIsFiled	0	ME
IRS990/SubjectToProxyTax	0	false
IRS990/TaxablePartyNotification	0	false

Document Assets

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Filings

Displayed year

2013 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing

Assets: $334,058
Liabilities: $475
Net assets: $333,583
Revenue: $482,758
Expenses: $438,784
Net income: $43,974

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$1.72	$0.03	$1.69	$0.97	$0.95	$0.02
2023Detailed filing. Detailed filing data is available for this year.	$1.64	$0.04	$1.60	$0.90	$0.92	$0.02
2022Detailed filing. Detailed filing data is available for this year.	$1.62	$0.02	$1.60	$0.92	$0.90	$0.02
2021Detailed filing. Detailed filing data is available for this year.	$1.76	$0.03	$1.74	$1.09	$0.80	$0.29
2020Detailed filing. Detailed filing data is available for this year.	$1.26	$0.13	$1.13	$0.80	$0.84	$0.04
2019Detailed filing. Detailed filing data is available for this year.	$1.22	$0.04	$1.18	$0.78	$0.77	$0.01
2018Detailed filing. Detailed filing data is available for this year.	$1.17	$0.03	$1.14	$1.48	$0.71	$0.78
2017Detailed filing. Detailed filing data is available for this year.	$0.38	$0.02	$0.36	$0.64	$0.67	$0.02
2016Detailed filing. Detailed filing data is available for this year.	$0.38	$0.02	$0.36	$0.57	$0.57	$0.00
2015Detailed filing. Detailed filing data is available for this year.	$0.40	$0.03	$0.37	$0.53	$0.50	$0.03
2014Detailed filing. Detailed filing data is available for this year.	$0.35	$0.01	$0.34	$0.46	$0.48	$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.33	$0.00	$0.33	$0.48	$0.44	$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.28	$0.00	$0.27		$0.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.29	$0.00	$0.29		$0.42