Civic Intelligence

Belfast Free Library

990 • Fiscal year 2024 • EIN 01-0351143

Jul 01, 2023 to Jun 30, 2024 • Filed on Mar 31, 2025

106 High StreetBelfast, ME 04915

(207) 338-3884

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.01x

Higher debt load relative to assets than 32% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

46th percentile

0.06x

Higher debt load relative to revenue than 46% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

62nd percentile

11%

Higher net margin than 62% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$84,950

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 24.2% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

46th percentile

2.9%

Faster asset growth than 46% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

49th percentile

7.5%

Faster revenue growth than 49% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,128,840

Up $60,831 (+2.9%) from 2023

Net Assets

Up

$2,108,034

Up $56,214 (+2.7%) from 2023

Liabilities

Up

$20,806

Up $4,617 (+29%) from 2023

Revenue

Up

$351,170

Up $24,533 (+7.5%) from 2023

Expenses

Up

$312,298

Up $115,142 (+58%) from 2023

Net Income

Down

$38,872

Down $90,609 (-70%) from 2023

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,068,114Liabilities 2011: $4,382Net Assets 2011: $1,063,7322011Assets 2012: $1,073,546Liabilities 2012: $1,429Net Assets 2012: $1,072,1172012Assets 2013: $1,142,369Liabilities 2013: $4,636Net Assets 2013: $1,137,7332013Assets 2014: $1,241,804Liabilities 2014: $4,515Net Assets 2014: $1,237,2892014Assets 2015: $1,294,229Liabilities 2015: $2,895Net Assets 2015: $1,291,3342015Assets 2016: $1,431,704Liabilities 2016: $8,036Net Assets 2016: $1,423,6682016Assets 2017: $1,569,196Liabilities 2017: $1,281Net Assets 2017: $1,567,9152017Assets 2018: $1,619,297Liabilities 2018: $4,326Net Assets 2018: $1,614,9712018Assets 2019: $1,642,991Liabilities 2019: $24,499Net Assets 2019: $1,618,4922019Assets 2020: $1,571,204Liabilities 2020: $2,719Net Assets 2020: $1,568,4852020Assets 2021: $2,130,128Liabilities 2021: $12,348Net Assets 2021: $2,117,7802021Assets 2022: $1,922,171Liabilities 2022: $7,737Net Assets 2022: $1,914,4342022Assets 2023: $2,068,009Liabilities 2023: $16,189Net Assets 2023: $2,051,8202023Assets 2024: $2,128,840Liabilities 2024: $20,806Net Assets 2024: $2,108,0342024Assets 2025: $2,315,246Liabilities 2025: $9,604Net Assets 2025: $2,305,6422025

Highlighted filing

2024

Assets$2,128,840
Liabilities$20,806
Net Assets$2,108,034

Operations Trend

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

$400K$200K$0-$200KExpenses 2011: $96,4662011Revenue 2012: $124,948Expenses 2012: $84,799Net Income 2012: $40,1492012Revenue 2013: $116,316Expenses 2013: $96,034Net Income 2013: $20,2822013Revenue 2014: $149,454Expenses 2014: $123,338Net Income 2014: $26,1162014Revenue 2015: $225,077Expenses 2015: $102,102Net Income 2015: $122,9752015Revenue 2016: $330,095Expenses 2016: $124,530Net Income 2016: $205,5652016Revenue 2017: $161,669Expenses 2017: $140,066Net Income 2017: $21,6032017Revenue 2018: $164,238Expenses 2018: $147,084Net Income 2018: $17,1542018Revenue 2019: $119,706Expenses 2019: $148,880Net Income 2019: -$29,1742019Revenue 2020: $96,272Expenses 2020: $159,325Net Income 2020: -$63,0532020Revenue 2021: $270,208Expenses 2021: $142,155Net Income 2021: $128,0532021Revenue 2022: $57,919Expenses 2022: $231,334Net Income 2022: -$173,4152022Revenue 2023: $326,637Expenses 2023: $197,156Net Income 2023: $129,4812023Revenue 2024: $351,170Expenses 2024: $312,298Net Income 2024: $38,8722024Revenue 2025: $378,925Expenses 2025: $208,207Net Income 2025: $170,7182025

Highlighted filing

2024

Revenue$351,170
Expenses$312,298
Net Income$38,872
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 31, 2025
Return Version
2023v6.0
Gross Receipts
$351,170
Mission and Program Overview

Mission

The Belfast Free Library is dedicated to helping individuals of all ages pursue independent learning by providing access to timely and useful information in all formats.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,693,323$1,781,120▲ $87,797
Savings and Temporary Cash Investments$280,462$315,177▲ $34,715
Cash and Non-Interest-Bearing Accounts$94,224$32,543▼ $61,681
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,068,009$2,128,840▲ $60,831
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$16,189$20,806▲ $4,617
Total Liabilities$16,189$20,806▲ $4,617
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,949,682$2,000,633▲ $50,951
Net Assets With Donor Restrictions$102,138$107,401▲ $5,263
Total Net Assets Fund Balance$2,051,820$2,108,034▲ $56,214
Total Liabilities and Net Assets / Fund Balance$2,068,009$2,128,840▲ $60,831

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,693,323-▲ $185,384$67,077$1,781,119
2023$1,655,898-▲ $98,596$47,990$1,693,323
2022$1,876,404-▼ $134,585$72,740$1,655,898
2021$1,435,969-▲ $530,848$56,980$1,876,404
2020$1,481,980-▲ $33,244$53,876$1,435,969
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Steve NormanExecutive DirecFT$84,950$84,950

Board Members and Trustees

NameTitle
Kay ZegelPresident
Dorothy HarveyDirector
Sharon JonesDirector
Laura BakerSecretary
Hadan KauffmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$150,223
Program Service Revenue
$23,181
Investment Income
$177,766
Other Revenue
$0
All Other Contributions
$150,223
Change in Net Assets
$38,872
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$312,298
Total Fundraising Expense$2,379
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$23,523$32,344$2,379$58,246
Fees for Services Other-$30,659-$30,659
Other Expenses$24,340--$24,340
Information Technology$7,792--$7,792
Fees for Services Accounting-$6,175-$6,175
Office Expenses-$5,556-$5,556
Insurance-$300-$300
Total Functional Expenses$234,885$75,034$2,379$312,298
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No
Other officer compensation reviewed
No
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, Part VI, Section B, Line 11B

The Board of Trustees informally reviews a draft version of the Form 990, and the President or other officer provides the consent to issue the final version.

Form 990, Part VI, Section C, Line 19

Governing documents, policy statements, and financial statements are all available to the general public upon request.

Filing and Contact Details

Filer

Filer Name
Belfast Free Library
EIN
01-0351143
Phone
2073383884
Address
106 High Street, Belfast, ME 04915

Signing Officer

Name
Steve Norman
Title
Executive Direc
Signed
2025-03-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kay Zegal
Legal Domicile
Me
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
15

Preparer

Firm
MTA Accounting PA
Address
71 High St, Belfast, ME 04915
Preparer
Kali T McCarthy CPA
Phone
2073385012
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Building Engineer: Column (A) - Total = $11727; Column (B) - Program Services = $0; Column (C) - Management & General = $11727; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Equipment Lease / Purchase: Column (A) - Total = $4869; Column (B) - Program Services = $0; Column (C) - Management & General = $4869; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Lost Book Expense: Column (A) - Total = $554; Column (B) - Program Services = $554; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Miscellaneous Expense: Column (A) - Total = $2873; Column (B) - Program Services = $0; Column (C) - Management & General = $2873; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Other : Column (A) - Total = $1820; Column (B) - Program Services = $1820; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Periodicals: Column (A) - Total = $5091; Column (B) - Program Services = $5091; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Planned giving outreach: Column (A) - Total = $100; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $100

Form 990, Part IX, Line 24E

Postage and Shipping: Column (A) - Total = $1077; Column (B) - Program Services = $0; Column (C) - Management & General = $447; Column (D) - Fundraising = $630

Form 990, Part IX, Line 24E

Printing and Publications: Column (A) - Total = $2939; Column (B) - Program Services = $1290; Column (C) - Management & General = $0; Column (D) - Fundraising = $1649

Form 990, Part IX, Line 24E

Professional Development: Column (A) - Total = $6596; Column (B) - Program Services = $0; Column (C) - Management & General = $6596; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Programs: Column (A) - Total = $10725; Column (B) - Program Services = $10725; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Repairs & Maintenance: Column (A) - Total = $5832; Column (B) - Program Services = $0; Column (C) - Management & General = $5832; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Van delivery: Column (A) - Total = $4043; Column (B) - Program Services = $4043; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part XI, Line 9

Adjustment to balance = $5

Raw XML AppendixShowing 400 of 487 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt016189
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt020806
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0The Belfast Free Library is dedicated to helping individuals of all ages pursue independent learning by providing access to timely and useful information in all formats.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt0150223
IRS990/AllOtherExpensesGrp/FundraisingAmt02379
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt032344
IRS990/AllOtherExpensesGrp/ProgramServicesAmt023523
IRS990/AllOtherExpensesGrp/TotalAmt058246
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Steve Norman
IRS990/BooksInCareOfDetail/PhoneNum02073383884
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0106 High Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0Belfast
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ME
IRS990/BooksInCareOfDetail/USAddress/ZIPCd004915
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt094224
IRS990/CashNonInterestBearingGrp/EOYAmt032543
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0150223
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0177766
IRS990/CYOtherExpensesAmt0312298
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt023181
IRS990/CYRevenuesLessExpensesAmt038872
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0312298
IRS990/CYTotalFundraisingExpenseAmt02379
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0351170
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0Books, periodicals and videos were loaned out by the library to its patrons. Purchases for the fiscal year of books, periodicals and videos totaled $80,498.76 Of this total, $13,741.81 was paid with grant funding or restricted donations.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0102138
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0107401
IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0152845
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt06175
IRS990/FeesForServicesAccountingGrp/TotalAmt06175
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt030659
IRS990/FeesForServicesOtherGrp/TotalAmt030659
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt08635
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0Steve Norman
IRS990/Form990PartVIISectionAGrp/PersonNm1Kay Zegel
IRS990/Form990PartVIISectionAGrp/PersonNm2Hadan Kauffman
IRS990/Form990PartVIISectionAGrp/PersonNm3Sharon Jones
IRS990/Form990PartVIISectionAGrp/PersonNm4Dorothy Harvey
IRS990/Form990PartVIISectionAGrp/PersonNm5Laura Baker
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt076315
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Direc
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0156270
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0156270
IRS990/GrossReceiptsAmt0351170
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt07792
IRS990/InformationTechnologyGrp/TotalAmt07792
IRS990/InsuranceGrp/ManagementAndGeneralAmt0300
IRS990/InsuranceGrp/TotalAmt0300
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt021496
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt021496
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01693323
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01781120
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0ME
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The Belfast Free Library is dedicated to helping individuals of all ages pursue independent learning by providing access to timely and useful information in all formats.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02051820
IRS990/NetAssetsOrFundBalancesEOYAmt02108034
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0156270
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0156270
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt017337
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01949682
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02000633
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05556
IRS990/OfficeExpensesGrp/TotalAmt05556
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt05
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Grant Expenses
IRS990/OtherExpensesGrp/Desc1Books
IRS990/OtherExpensesGrp/Desc2Unbudgeted Expenses
IRS990/OtherExpensesGrp/Desc3Non-print Materials
IRS990/OtherExpensesGrp/ProgramServicesAmt0111976
IRS990/OtherExpensesGrp/ProgramServicesAmt137326
IRS990/OtherExpensesGrp/ProgramServicesAmt229928
IRS990/OtherExpensesGrp/ProgramServicesAmt324340
IRS990/OtherExpensesGrp/TotalAmt0111976
IRS990/OtherExpensesGrp/TotalAmt137326
IRS990/OtherExpensesGrp/TotalAmt229928
IRS990/OtherExpensesGrp/TotalAmt324340
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Kay Zegal
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Lost Books
IRS990/ProgramServiceRevenueGrp/Desc1Meeting Room Rental
IRS990/ProgramServiceRevenueGrp/Desc2Miscellaneous Income
IRS990/ProgramServiceRevenueGrp/Desc3Paycards
IRS990/ProgramServiceRevenueGrp/Desc4Photocopier income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02101
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12425
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt213763
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt34892
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02101
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12425
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt213763
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt34892
IRS990/ProgSrvcAccomActy2Grp/Desc0The library initiated a project to digitize local newspapers to make more readily available to the community. The cost of this program in FY 2023-2024 was $61,063.49 all of which was paid with a restricted donation.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt061063
IRS990/ProgSrvcAccomActy3Grp/Desc0The library sponsored several educational programs to benefit both adults and children. The total cost of programs for Fiscal year 2023/2024 was $20,977.22. Of that total, $10,252.15 was paid with grant funding or restricted donations.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt020977
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0214801
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt091248
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0197156
IRS990/PYProgramServiceRevenueAmt020588
IRS990/PYRevenuesLessExpensesAmt0129481
IRS990/PYTotalExpensesAmt0197156
IRS990/PYTotalRevenueAmt0326637
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt038872
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0280462
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0315177
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0150223
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0214801
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0141653
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0146848
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt055824
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0709349
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt021496
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt08343
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05042
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt05137
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt08126
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt048144
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.93640
IRS990ScheduleA/PublicSupportPY170Pct00.93790
IRS990ScheduleA/PublicSupportTotal170Amt0709349
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0150223
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0214801
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0141653
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0146848
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt055824
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0709349
IRS990ScheduleA/TotalSupportAmt0757493
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/ScheduleBRequiredInd0true
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt030511
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01693323
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01781119
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0185384
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt067077
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt013181
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01655898
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01693323
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt098596
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt047990
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt013181
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01876404
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01655898
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-134585
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt072740
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt033433
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01435969
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01876404
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0530848
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt056980
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt025379
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01481980
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01435969
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt033244
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt053876
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board of Trustees informally reviews a draft version of the Form 990, and the President or other officer provides the consent to issue the final version.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing documents, policy statements, and financial statements are all available to the general public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Building Engineer: Column (A) - Total = $11727; Column (B) - Program Services = $0; Column (C) - Management & General = $11727; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Equipment Lease / Purchase: Column (A) - Total = $4869; Column (B) - Program Services = $0; Column (C) - Management & General = $4869; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Lost Book Expense: Column (A) - Total = $554; Column (B) - Program Services = $554; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Miscellaneous Expense: Column (A) - Total = $2873; Column (B) - Program Services = $0; Column (C) - Management & General = $2873; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Other : Column (A) - Total = $1820; Column (B) - Program Services = $1820; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Periodicals: Column (A) - Total = $5091; Column (B) - Program Services = $5091; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Planned giving outreach: Column (A) - Total = $100; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $100
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Postage and Shipping: Column (A) - Total = $1077; Column (B) - Program Services = $0; Column (C) - Management & General = $447; Column (D) - Fundraising = $630
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Printing and Publications: Column (A) - Total = $2939; Column (B) - Program Services = $1290; Column (C) - Management & General = $0; Column (D) - Fundraising = $1649
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Professional Development: Column (A) - Total = $6596; Column (B) - Program Services = $0; Column (C) - Management & General = $6596; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Programs: Column (A) - Total = $10725; Column (B) - Program Services = $10725; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Repairs & Maintenance: Column (A) - Total = $5832; Column (B) - Program Services = $0; Column (C) - Management & General = $5832; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Van delivery: Column (A) - Total = $4043; Column (B) - Program Services = $4043; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Adjustment to balance = $5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part XI, Line 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0City of Belfast
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0ME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Municipality
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0131 Church Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Belfast
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0ME

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.32$0.01$2.31$0.38$0.21$0.17
2024Detailed filing. Detailed filing data is available for this year.$2.13$0.02$2.11$0.35$0.31$0.04
2023Detailed filing. Detailed filing data is available for this year.$2.07$0.02$2.05$0.33$0.20$0.13
2022Detailed filing. Detailed filing data is available for this year.$1.92$0.01$1.91$0.06$0.23$0.17
2021Detailed filing. Detailed filing data is available for this year.$2.13$0.01$2.12$0.27$0.14$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.57$0.00$1.57$0.10$0.16$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.64$0.02$1.62$0.12$0.15$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.61$0.16$0.15$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.57$0.00$1.57$0.16$0.14$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.43$0.01$1.42$0.33$0.12$0.21
2015Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$0.23$0.10$0.12
2014Detailed filing. Detailed filing data is available for this year.$1.24$0.00$1.24$0.15$0.12$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.00$1.14$0.12$0.10$0.02
2012Summary only. Only limited summary data is available for this year.$1.07$0.00$1.07$0.12$0.08$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.00$1.06$0.10