Liabilities / Assets
35th percentile
Higher debt load relative to assets than 35% of similar nonprofits.
990 • Fiscal year 2024 • EIN 01-0268926
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
35th percentile
Higher debt load relative to assets than 35% of similar nonprofits.
Liabilities / Revenue
36th percentile
Higher debt load relative to revenue than 36% of similar nonprofits.
Net Margin
44th percentile
Higher net margin than 44% of similar nonprofits.
Top Officer Pay
73rd percentile
Higher top officer pay than 73% of similar nonprofits.
Top officer pay equals 11.9% of source-year revenue.
Asset Growth
51st percentile
Faster asset growth than 51% of similar nonprofits.
Revenue Growth
49th percentile
Faster revenue growth than 49% of similar nonprofits.
Assets
Up$1,715,609
Up $74,350 (+4.5%) from 2023
Net Assets
Up$1,689,538
Up $85,908 (+5.4%) from 2023
Liabilities
Down$26,071
Down $11,558 (-31%) from 2023
Revenue
Up$969,920
Up $66,944 (+7.4%) from 2023
Expenses
Up$950,394
Up $27,302 (+3.0%) from 2023
Net Income
Up$19,526
Up $39,642 (+197%) from 2023
PUBLIC LIBRARY
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $218,913 | $232,698 | ▲ $13,785 |
| Land, Buildings, and Equipment, Net | $191,761 | $192,251 | ▲ $490 |
| Pledges and Grants Receivable | $18,608 | $12,536 | ▼ $6,072 |
| Prepaid Expenses and Deferred Charges | $2,063 | $1,828 | ▼ $235 |
| Total Assets | $1,641,259 | $1,715,609 | ▲ $74,350 |
| Other Assets Total | $1,209,914 | $1,276,296 | ▲ $66,382 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $24,282 | $15,733 | ▼ $8,549 |
| Other Liabilities | $13,347 | $10,338 | ▼ $3,009 |
| Total Liabilities | $37,629 | $26,071 | ▼ $11,558 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $1,210,394 | $1,277,003 | ▲ $66,609 |
| Net Assets Without Donor Restrictions | $393,236 | $412,535 | ▲ $19,299 |
| Total Net Assets Fund Balance | $1,603,630 | $1,689,538 | ▲ $85,908 |
| Total Liabilities and Net Assets / Fund Balance | $1,641,259 | $1,715,609 | ▲ $74,350 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $30,321 | $207,503 | $237,824 |
| Buildings | $161,930 | $36,560 | $198,490 |
| Other Assets Org | $1,276,296 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Susan Preece | Exec. Director | FT | $98,046 | $17,774 | $115,820 |
| Name | Title |
|---|---|
| DEBORAH O'NEIL | President |
| Kelley Glidden | President |
| Don Stein | Trustee |
| Erin Arneson | Trustee |
| Hahna Patterson | Trustee |
| Helen Kincaid | Trustee |
| Patricia Vaughn | Trustee |
| Phil Dostie | Secretary |
| Eleanor Young | Student Memb |
| Jim Doyle | Treasurer |
| Barbara Swiderski | Vice-preside |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $725,873 |
| Other Expenses | $224,521 |
| Total Fundraising Expense | $47,820 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $420,029 | $59,414 | - | $479,443 |
| Current Officers, Directors, Trustees, and Key Employees | $28,207 | $56,415 | $28,207 | $112,829 |
| Other Employee Benefits | $63,575 | $4,773 | $5,218 | $73,566 |
| Payroll Taxes | $34,235 | $7,926 | $2,251 | $44,412 |
| Occupancy | $23,273 | - | - | $23,273 |
| Office Expenses | $14,367 | $3,884 | $559 | $18,810 |
| Depreciation Depletion | $16,538 | - | - | $16,538 |
| Pension Plan Contributions | $13,501 | $1,014 | $1,108 | $15,623 |
| Fees for Services Accounting | - | $13,630 | - | $13,630 |
| Advertising | $11,421 | - | $1,859 | $13,280 |
| Insurance | $4,748 | $3,166 | - | $7,914 |
| Other Expenses | $4,529 | - | $8,591 | $4,529 |
| Conferences and Meetings | $2,948 | - | - | $2,948 |
| Interest | - | $456 | - | $456 |
| Fees for Services Other | $250 | - | - | $250 |
| All Other Expenses | $168 | - | $27 | $195 |
| Total Functional Expenses | $751,896 | $150,678 | $47,820 | $950,394 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,038,649 |
| Expenses per Audited Statements | $950,394 |
| Total Expenses per Form 990 | $950,394 |
| Expenses Not Reported on Form 990 | $88,255 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Capital Lease | $10,338 |
“The board of trustees meets and reviews the audited financial statements and form 990 before the form 990 is filed.”
“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.”
“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.”
“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.”
“The library makes available to the public upon request its governing documents, conflict of interest policy, and financial statements.”
“Volunteers provide approximately 34 hours per week of service to the topsham public library for a total of 1,757 hours. Based on the values from the independent sector, the total value for this service is 58,825. (http://www.independentsector.org/volunteer_time). 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 13,878.”
“Line 2a - the town of topsham prepares and files all necessary employee wage reports using the town's ein.”
“Change in value of beneficial interest in perpetual trust 66,382”
“Change in value of beneficial interest in perpetual trust 66,382”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 24282 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 15733 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PUBLIC LIBRARY |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 1859 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 11421 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 13280 |
| IRS990/AllOtherContributionsAmt | 0 | 160480 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 27 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 168 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 195 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | SUSAN PREECE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2077257672 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 25 FORESIDE ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | TOPSHAM |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ME |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 04086 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 218913 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 232698 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 28207 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 56415 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 28207 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 112829 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 2948 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 2948 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 956494 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 224521 |
| IRS990/CYOtherRevenueAmt | 0 | 1133 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 12293 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 19526 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 725873 |
| IRS990/CYTotalExpensesAmt | 0 | 950394 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 47820 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 969920 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 16538 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 16538 |
| IRS990/Desc | 0 | THE ORGANIZATION IS A PUBLIC LIBRARY FOR THE TOWN OF TOPSHAM, MAINE RESIDENTS (POPULATION APPROXIMATELY 10,000) |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1210394 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1277003 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 13 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 751896 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 13630 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 13630 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 250 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 250 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.29 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.46 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.16 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.17 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.62 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.44 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.37 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 3.91 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 0.37 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 17774 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | SUSAN PREECE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ERIN ARNESON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | PHIL DOSTIE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JIM DOYLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KELLEY GLIDDEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | HELEN KINCAID |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DEBORAH O'NEIL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | HAHNA PATTERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DON STEIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | BARBARA SWIDERSKI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | PATRICIA VAUGHN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | ELEANOR YOUNG |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 98046 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXEC. DIR. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | VICE-PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | STUDENT MEMB |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1939 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GovernmentGrantsAmt | 0 | 796014 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 969920 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartVInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 3166 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 4748 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 7914 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 456 |
| IRS990/InterestGrp/TotalAmt | 0 | 456 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 5 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/JointCostsInd | 0 | X |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 244063 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 191761 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 192251 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 436314 |
| IRS990/LegalDomicileStateCd | 0 | ME |
| 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 | 1603630 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1689538 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 393236 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 412535 |
| IRS990/NoncashContributionsAmt | 0 | 195 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 23273 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 23273 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 559 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3884 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 14367 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 18810 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1209914 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1276296 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 66382 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 5218 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 4773 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 63575 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 73566 |
| IRS990/OtherExpensesGrp/Desc | 0 | BOOKS & VIDEOS |
| IRS990/OtherExpensesGrp/Desc | 1 | MAINTENANCE AND REPAIRS |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 3 | SMALL FURNISHINGS/EQUIP |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 8591 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 103352 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 10755 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 4529 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 103352 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 10755 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 8591 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 4529 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 13347 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 10338 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 1133 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1133 |
| IRS990/OtherRevenueTotalAmt | 0 | 1133 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 59414 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 420029 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 479443 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 2251 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 7926 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 34235 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 44412 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 1108 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 1014 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 13501 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 15623 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 18608 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 12536 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 2063 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1828 |
| IRS990/PrincipalOfficerNm | 0 | KATHERINE WEBBER |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 519100 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | FINES & FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 12293 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 12293 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 888061 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 923 |
| IRS990/PYOtherExpensesAmt | 0 | 225334 |
| IRS990/PYOtherRevenueAmt | 0 | 1040 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 12952 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -20116 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 697758 |
| IRS990/PYTotalExpensesAmt | 0 | 923092 |
| IRS990/PYTotalRevenueAmt | 0 | 902976 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 19526 |
| 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 | 12293 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 956494 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 888061 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 900884 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 312311 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 785123 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 3842873 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt | 0 | 71896 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 49561 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 41810 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 41810 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 205077 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 11 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 54 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 65 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 65415 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99820 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99770 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 6991248 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 12490 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt | 0 | 761137 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 738102 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 769094 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 687455 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 2955788 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 956494 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1721094 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1688547 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1123215 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1514388 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 7003738 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 7003936 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt | 0 | 133 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 133 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 161930 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 36560 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 198490 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 88255 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 88255 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 30321 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 207503 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 237824 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 88255 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 950394 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 1276296 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | BENEFICIAL INTEREST IN TRUST |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 10338 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CAPITAL LEASE |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 66382 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 154637 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 969920 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 66,382 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 4, PART XI, LINE 2D |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 192251 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1276296 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 950394 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 10338 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 969920 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1124557 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1038649 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | VOLUNTEERS PROVIDE APPROXIMATELY 34 HOURS PER WEEK OF SERVICE TO THE TOPSHAM PUBLIC LIBRARY FOR A TOTAL OF 1,757 HOURS. BASED ON THE VALUES FROM THE INDEPENDENT SECTOR, THE TOTAL VALUE FOR THIS SERVICE IS 58,825. (HTTP://WWW.INDEPENDENTSECTOR.ORG/VOLUNTEER_TIME). 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 13,878. |
| 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 66,382 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 1, PART I, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART V |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | ME |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1641259 |
| IRS990/TotalAssetsEOYAmt | 0 | 1715609 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1641259 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1715609 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.