Liabilities / Assets
38th percentile
Higher debt load relative to assets than 38% of similar nonprofits.
Topsham Public Library
990 • Fiscal year 2023 • EIN 01-0268926
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.02x
Liabilities / Revenue
39th percentile
Higher debt load relative to revenue than 39% of similar nonprofits.
Net Margin
34th percentile
Higher net margin than 34% of similar nonprofits.
Top Officer Pay
72nd percentile
Higher top officer pay than 72% of similar nonprofits.
Top officer pay equals 12.2% of source-year revenue.
Asset Growth
40th percentile
Faster asset growth than 40% of similar nonprofits.
Revenue Growth
35th percentile
Faster revenue growth than 35% of similar nonprofits.
Balance Sheet
Assets
Up$1,641,259
Up $17,306 (+1.1%) from 2022
Net Assets
Up$1,603,630
Up $3,569 (+0.2%) from 2022
Liabilities
Up$37,629
Up $13,737 (+57%) from 2022
Revenue And Expenses
Revenue
Down$902,976
Down $13,974 (-1.5%) from 2022
Expenses
Up$923,092
Up $22,667 (+2.5%) from 2022
Net Income
Down-$20,116
Down $36,641 (-222%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2022 to Jun 30, 2023
- Signed
- Feb 3, 2024
- Return Version
- 2022v5.0
- Gross Receipts
- $903,796
Mission and Program Overview
Mission
PUBLIC LIBRARY
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $264,003 | $218,913 | ▼ $45,090 |
| Land, Buildings, and Equipment, Net | $160,419 | $191,761 | ▲ $31,342 |
| Pledges and Grants Receivable | $8,770 | $18,608 | ▲ $9,838 |
| Prepaid Expenses and Deferred Charges | - | $2,063 | - |
| Total Assets | $1,623,953 | $1,641,259 | ▲ $17,306 |
| Other Assets Total | $1,190,761 | $1,209,914 | ▲ $19,153 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $21,112 | $24,282 | ▲ $3,170 |
| Other Liabilities | $2,780 | $13,347 | ▲ $10,567 |
| Total Liabilities | $23,892 | $37,629 | ▲ $13,737 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $1,191,695 | $1,210,394 | ▲ $18,699 |
| Net Assets Without Donor Restrictions | $408,366 | $393,236 | ▼ $15,130 |
| Total Net Assets Fund Balance | $1,600,061 | $1,603,630 | ▲ $3,569 |
| Total Liabilities and Net Assets / Fund Balance | $1,623,953 | $1,641,259 | ▲ $17,306 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $35,651 | $200,559 | $236,210 |
| Buildings | $156,110 | $26,965 | $183,075 |
| Other Assets Org | $1,209,914 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Susan Preece | Exec. Director | FT | $94,357 | $16,172 | $110,529 |
| Irene Martin | Treasurer | - | $3,870 | - | $3,870 |
Board Members and Trustees
| Name | Title |
|---|---|
| DEBORAH O'NEIL | President |
| Diane Hender | President |
| Barbara Swiderski | Trustee |
| Hahna Patterson | Trustee |
| Helen Kincaid | Trustee |
| Jim Doyle | Trustee |
| Patricia Vaughn | Trustee |
| Anne Macri | Secretary |
| Phil Dostie | Secretary |
| Nick Picard | Student Memb |
| Kelley Glidden | Vice Preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $888,061
- Program Service Revenue
- $12,952
- Investment Income
- $923
- Other Revenue
- $1,040
- All Other Contributions
- $126,924
- Change in Net Assets
- $-20,116
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $902,976
- Revenue Not Reported on Form 990
- $114,699
- Total Revenue per Audited Statements
- $1,017,675
- Total Revenue per Form 990
- $902,976
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $697,758 |
| Other Expenses | $225,334 |
| Total Fundraising Expense | $48,942 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $408,136 | $56,663 | - | $464,799 |
| Current Officers, Directors, Trustees, and Key Employees | $27,167 | $54,335 | $27,167 | $108,669 |
| Other Employee Benefits | $56,948 | $4,276 | $4,675 | $65,899 |
| Payroll Taxes | $33,449 | $7,696 | $2,179 | $43,324 |
| Occupancy | $29,309 | - | - | $29,309 |
| Office Expenses | $13,698 | $3,746 | $552 | $17,996 |
| Pension Plan Contributions | $13,020 | $978 | $1,069 | $15,067 |
| Depreciation Depletion | $14,399 | - | - | $14,399 |
| Fees for Services Accounting | - | $12,372 | - | $12,372 |
| Advertising | $10,487 | - | $1,707 | $12,194 |
| Insurance | $4,635 | $3,090 | - | $7,725 |
| Conferences and Meetings | $4,275 | - | - | $4,275 |
| Other Expenses | $3,275 | - | $11,593 | $3,275 |
| Interest | - | $484 | - | $484 |
| All Other Expenses | $440 | - | - | $440 |
| Fees for Services Legal | - | $375 | - | $375 |
| Total Functional Expenses | $730,135 | $144,015 | $48,942 | $923,092 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,018,638 |
| Expenses per Audited Statements | $923,092 |
| Total Expenses per Form 990 | $923,092 |
| Expenses Not Reported on Form 990 | $95,546 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
| Liability | Amount |
|---|---|
| Capital Lease | $13,347 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- 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
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 11B
“The board of trustees meets and reviews the audited financial statements and form 990 before the form 990 is filed.”
Form 990, Page 6, Part VI, Line 12C
“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.”
Form 990, Page 6, Part VI, Line 15A
“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.”
Form 990, Page 6, Part VI, Line 15B
“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.”
Form 990, Page 6, Part VI, Line 19
“The library makes available to the public upon request its governing documents, conflict of interest policy, and financial statements.”
Filing and Contact Details
Filer
- Filer Name
- Topsham Public Library
- EIN
- 01-0268926
- Phone
- 2077251727
- Address
- 25 FORESIDE ROAD, TOPSHAM, ME 04086
Signing Officer
- Name
- Susan Preece
- Title
- Exec. Director
- Phone
- 2077251727
- Signed
- 2024-02-03
Organization Details
- Principal Officer
- Susan Preece
- Formed
- 1939
- Legal Domicile
- Me
- Voting Board Members
- 10
- Independent Board Members
- 10
- Employees
- 0
- Volunteers
- 46
Preparer
- Firm
- Smith & Associates Cpas
- Address
- 500 US ROUTE 1 STE 102, YARMOUTH, ME 04096-6817
- Preparer
- Amanda Schultz Brown CPA
- Phone
- 2078468881
Supplemental Narrative
Additional Explanations
Form 990, Page 1, Part I, Line 6
“Volunteers provide approximately 37 hours per week of service to the topsham public library for a total of 1,932 hours. Based on the values from the independent sector, the total value for this service is 61,437. (http://www.independentsector.org/volunteer_time). Board members provided an additional 16 hours per week. The friends of the topsham public library offer support in the form of an annual book sale and memberships; the proceeds of which are used to provide programming for the library for all ages.the friends usually pay program costs either directly or reimburse the library for programs. In fy 23, the amount of support from the friends came to 11,360.”
Form 990, Part V
“Line 2a - the town of topsham prepares and files all necessary employee wage reports using the town's ein.”
Form 990, Part XI, Line 9
“Change in value of beneficial interest in perpetual trust 19,153”
Financial Statement Notes
Schedule D, Page 3, Part X
“The library adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles. 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.”
Schedule D, Page 4, Part XI, Line 2D
“Change in value of beneficial interest in perpetual trust 19,153”
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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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| IRS990/InsuranceGrp/TotalAmt | 0 | 7725 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 484 |
| IRS990/InterestGrp/TotalAmt | 0 | 484 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/JointCostsInd | 0 | X |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 227524 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 160419 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 191761 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 419285 |
| IRS990/LegalDomicileStateCd | 0 | ME |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 820 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PUBLIC LIBRARY |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1600061 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1603630 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 923 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 923 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 408366 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 393236 |
| IRS990/NoncashContributionsAmt | 0 | 3275 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 29309 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 29309 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 552 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3746 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 13698 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 17996 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1190761 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1209914 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 19153 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 4675 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 4276 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 56948 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 65899 |
| IRS990/OtherExpensesGrp/Desc | 0 | BOOKS & VIDEOS |
| IRS990/OtherExpensesGrp/Desc | 1 | MAINTENANCE AND REPAIRS |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 3 | BOOKS INKIND |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 11593 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 92778 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 18119 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 3275 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 92778 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 18119 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 11593 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3275 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2780 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 13347 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 1040 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1040 |
| IRS990/OtherRevenueTotalAmt | 0 | 1040 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 56663 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 408136 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 464799 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 2179 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 7696 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 33449 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 43324 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 1069 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 978 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 13020 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 15067 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 8770 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 18608 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2063 |
| IRS990/PrincipalOfficerNm | 0 | SUSAN PREECE |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 4532 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 519100 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | FINES & FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 12952 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 12952 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 900884 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 213392 |
| IRS990/PYOtherRevenueAmt | 0 | 300 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 15766 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 16525 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 687033 |
| IRS990/PYTotalExpensesAmt | 0 | 900425 |
| IRS990/PYTotalRevenueAmt | 0 | 916950 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -20116 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 12952 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 888061 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 900884 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 312311 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 785123 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 128750 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 3015129 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt | 0 | 71896 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt | 0 | 49561 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 41810 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 41810 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 41810 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 246887 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 11 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 54 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 38 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 103 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 69237 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99770 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.90890 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 6837662 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 15504 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt | 0 | 761137 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt | 0 | 738102 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 769094 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 687455 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 635362 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 3591150 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 1721094 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1688547 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1123215 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1514388 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 805922 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 6853166 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 6853269 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 156110 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 26965 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 183075 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 95546 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 95546 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 35651 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 200559 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 236210 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 95546 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 923092 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 1209914 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | BENEFICIAL INTEREST IN TRUST |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 13347 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CAPITAL LEASE |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 19153 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 114699 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 902976 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE LIBRARY ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. 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. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 19,153 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XI, LINE 2D |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 191761 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1209914 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 923092 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 13347 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 902976 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1017675 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1018638 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | VOLUNTEERS PROVIDE APPROXIMATELY 37 HOURS PER WEEK OF SERVICE TO THE TOPSHAM PUBLIC LIBRARY FOR A TOTAL OF 1,932 HOURS. BASED ON THE VALUES FROM THE INDEPENDENT SECTOR, THE TOTAL VALUE FOR THIS SERVICE IS 61,437. (HTTP://WWW.INDEPENDENTSECTOR.ORG/VOLUNTEER_TIME). BOARD MEMBERS PROVIDED AN ADDITIONAL 16 HOURS PER WEEK. THE FRIENDS OF THE TOPSHAM PUBLIC LIBRARY OFFER SUPPORT IN THE FORM OF AN ANNUAL BOOK SALE AND MEMBERSHIPS; THE PROCEEDS OF WHICH ARE USED TO PROVIDE PROGRAMMING FOR THE LIBRARY FOR ALL AGES.THE FRIENDS USUALLY PAY PROGRAM COSTS EITHER DIRECTLY OR REIMBURSE THE LIBRARY FOR PROGRAMS. IN FY 23, THE AMOUNT OF SUPPORT FROM THE FRIENDS CAME TO 11,360. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | LINE 2A - THE TOWN OF TOPSHAM PREPARES AND FILES ALL NECESSARY EMPLOYEE WAGE REPORTS USING THE TOWN'S EIN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD OF TRUSTEES MEETS AND REVIEWS THE AUDITED FINANCIAL STATEMENTS AND FORM 990 BEFORE THE FORM 990 IS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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/SupplementalInformationDetail/ExplanationTxt | 4 | 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/SupplementalInformationDetail/ExplanationTxt | 5 | 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/SupplementalInformationDetail/ExplanationTxt | 6 | THE LIBRARY MAKES AVAILABLE TO THE PUBLIC UPON REQUEST ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 19,153 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 1, PART I, LINE 6 |
Document Assets
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Filings
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,641,259
- Liabilities
- $37,629
- Net assets
- $1,603,630
- Revenue
- $902,976
- Expenses
- $923,092
- Net income
- -$20,116