Civic Intelligence

Scarborough Public Library

990 • Fiscal year 2016 • EIN 01-6010284

Jul 01, 2015 to Jun 30, 2016 • Filed on Oct 03, 2016

Refreshing map…

48 Gorham RoadScarborough, ME 04074

(207) 883-4723

Siviq Scores

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

Liabilities / Assets

37th percentile

0.04x

Higher debt load relative to assets than 37% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

35th percentile

0.05x

Higher debt load relative to revenue than 35% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

26th percentile

-6.9%

Higher net margin than 26% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

76th percentile

$119,210

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 10.3% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

22nd percentile

-4.8%

Faster asset growth than 22% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

34th percentile

-3.2%

Faster revenue growth than 34% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,544,974

Down $78,347 (-4.8%) from 2015

Net Assets

Down

$1,488,626

Down $86,948 (-5.5%) from 2015

Liabilities

Up

$56,348

Up $8,601 (+18%) from 2015

Revenue

Down

$1,161,685

Down $38,554 (-3.2%) from 2015

Expenses

Up

$1,241,617

Up $41,884 (+3.5%) from 2015

Net Income

Down

-$79,932

Down $80,438 (-15897%) from 2015

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: $1,802,041Liabilities 2011: $35,763Net Assets 2011: $1,766,2782011Assets 2012: $1,716,247Liabilities 2012: $46,637Net Assets 2012: $1,669,6102012Assets 2013: $1,694,361Liabilities 2013: $55,357Net Assets 2013: $1,639,0042013Assets 2014: $1,663,131Liabilities 2014: $51,315Net Assets 2014: $1,611,8162014Assets 2015: $1,623,321Liabilities 2015: $47,747Net Assets 2015: $1,575,5742015Assets 2016: $1,544,974Liabilities 2016: $56,348Net Assets 2016: $1,488,6262016Assets 2017: $1,523,729Liabilities 2017: $62,598Net Assets 2017: $1,461,1312017Assets 2018: $1,575,988Liabilities 2018: $88,374Net Assets 2018: $1,487,6142018Assets 2019: $1,568,971Liabilities 2019: $63,254Net Assets 2019: $1,505,7172019Assets 2020: $1,682,834Liabilities 2020: $95,349Net Assets 2020: $1,587,4852020Assets 2021: $1,964,641Liabilities 2021: $96,376Net Assets 2021: $1,868,2652021Assets 2022: $2,438,675Liabilities 2022: $53,307Net Assets 2022: $2,385,3682022Assets 2023: $2,251,511Liabilities 2023: $63,702Net Assets 2023: $2,187,8092023Assets 2024: $2,044,649Liabilities 2024: $72,817Net Assets 2024: $1,971,8322024

Highlighted filing

2016

Assets$1,544,974
Liabilities$56,348
Net Assets$1,488,626

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $1,410,693Expenses 2011: $942,711Net Income 2011: $467,9822011Expenses 2012: $1,008,1612012Revenue 2013: $1,003,433Expenses 2013: $1,078,900Net Income 2013: -$75,4672013Revenue 2014: $1,056,170Expenses 2014: $1,152,740Net Income 2014: -$96,5702014Revenue 2015: $1,200,239Expenses 2015: $1,199,733Net Income 2015: $5062015Revenue 2016: $1,161,685Expenses 2016: $1,241,617Net Income 2016: -$79,9322016Revenue 2017: $1,237,382Expenses 2017: $1,277,692Net Income 2017: -$40,3102017Revenue 2018: $1,303,343Expenses 2018: $1,286,445Net Income 2018: $16,8982018Revenue 2019: $1,305,882Expenses 2019: $1,319,195Net Income 2019: -$13,3132019Revenue 2020: $1,575,555Expenses 2020: $1,477,326Net Income 2020: $98,2292020Revenue 2021: $1,303,682Expenses 2021: $1,139,446Net Income 2021: $164,2362021Revenue 2022: $1,994,735Expenses 2022: $1,382,488Net Income 2022: $612,2472022Revenue 2023: $1,182,649Expenses 2023: $1,407,802Net Income 2023: -$225,1532023Revenue 2024: $1,481,201Expenses 2024: $1,460,745Net Income 2024: $20,4562024

Highlighted filing

2016

Revenue$1,161,685
Expenses$1,241,617
Net Income-$79,932
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Oct 3, 2016
Return Version
2015v2.1
Gross Receipts
$1,261,803
Mission and Program Overview

Mission

To establish and maintain a public library in Scarborough, ME.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$936,604$859,271▼ $77,333
Investments in Publicly Traded Securities$620,052$616,146▼ $3,906
Savings and Temporary Cash Investments$51,040$47,164▼ $3,876
Prepaid Expenses and Deferred Charges$214$15,373▲ $15,159
Cash and Non-Interest-Bearing Accounts$13,844$5,561▼ $8,283
Inventories for Sale or Use$1,567$1,459▼ $108
Total Assets$1,623,321$1,544,974▼ $78,347
Liabilities
Accounts Payable and Accrued Expenses$44,813$53,431▲ $8,618
Other Liabilities$2,934$2,917▼ $17
Total Liabilities$47,747$56,348▲ $8,601
Net Assets / Fund Balance
Unrestricted Net Assets$1,473,325$1,386,797▼ $86,528
Permanently Rstr Net Assets$63,958$66,230▲ $2,272
Temporarily Rstr Net Assets$38,291$35,599▼ $2,692
Total Net Assets Fund Balance$1,575,574$1,488,626▼ $86,948
Total Liabilities and Net Assets / Fund Balance$1,623,321$1,544,974▼ $78,347

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$451,692$1,219,049$1,670,741
Other Land Buildings$265,452$624,993$890,445
Equipment$142,127$587,220$729,347

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$63,958$945▲ $1,327-$66,230
2014$62,146$1,055▲ $757-$63,958
2013$52,979$740▲ $8,427-$62,146
2012$46,537$1,080▲ $5,362-$52,979
2011$45,715$1,185▼ $363-$46,537
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nancy E CrowellDirectorFT$98,325$20,885$119,210

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,116,011
Program Service Revenue
$22,179
Investment Income
$19,638
Other Revenue
$3,857
All Other Contributions
$74,356
Change in Net Assets
$-79,932

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,161,685
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-7,016
Total Revenue per Audited Statements
$1,154,669
Total Revenue per Form 990
$1,161,685
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$869,671
Other Expenses$371,946
Total Fundraising Expense$17,203
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$479,327$78,770$12,944$571,041
Depreciation Depletion$139,154$4,304-$143,458
Other Employee Benefits$94,815$20,406$48$115,269
Current Officers, Directors, Trustees, and Key Employees$34,713$61,250-$95,963
Occupancy$73,873--$73,873
Payroll Taxes$39,362$10,749$995$51,106
Pension Plan Contributions$22,314$13,978-$36,292
Information Technology$32,689--$32,689
Office Expenses$22,048--$22,048
Fees for Services Accounting-$17,300-$17,300
All Other Expenses$9,441-$3,216$12,657
Other Expenses$10,940--$10,940
Insurance$4,523$1,299-$5,822
Conferences and Meetings$4,090--$4,090
Total Functional Expenses$1,016,358$208,056$17,203$1,241,617

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,241,617
Total Expenses per Audited Statements$1,241,617
Total Expenses per Form 990$1,241,617
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Southern Maine COAD$2,917
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 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, Part VI, Section B, line 11

Following preparation by an independent outside accounting firm, the board treasurer reviews the Form 990 and an officer - either the treasurer or president - signs the document. The Library's Executive Director and the bookkeeper also review the form. All board members are invited to request a copy of the 990 if interested.

Form 990, Part VI, Section B, line 12C

The Organization's conflict of interest policy includes the duty to disclose any possible conflicts. Each director, principal officer and member of committee with governing board delegated powers shall annually sign a statement which affirms such person: has received a copy of the policy, has read and understands the policy, has agreed to comply with the policy, and understands that the Organization is charitable and must engage primarily in activities which accomplish its exempt purpose. Library Director monitors compliance on an ongoing basis.

Form 990, Part VI, Section B, line 15

The Director's salary is identified separately in the budget. The Town hired an outside consultant to conduct a review of all municipal full time salaries and to recommend appropriate compensation using comparative analysis of the region, and comparable responsibilties. The Library staff was included in the review. The Town Council and Library Board endorsed the report which included the Library Director's salary.

Form 990, Part VI, Section C, line 19

The documents are available upon request. In addition, some of the documents are available on the Organization's website.

Filing and Contact Details

Filer

Filer Name
Scarborough Public Library
EIN
01-6010284
Phone
2078834723
Address
48 Gorham Road, Scarborough, ME 04074

Signing Officer

Name
William Onorato
Title
Treasurer
Phone
2078834723
Signed
2016-10-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Crowell
Formed
1899
Legal Domicile
Me
Voting Board Members
12
Independent Board Members
12
Employees
25
Volunteers
42

Preparer

Firm
Purdy Powers & Company
Address
130 Middle Street, Portland, ME 04101
Preparer
David J Shorette CPA
Phone
2077753496
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

The Finance Committee of the Board serves as the Audit Committee. The process has not changed since the prior year.

Financial Statement Notes

Part V, Line 4:

Earnings from endowment funds can be used to support the Library's activities based on the nature of the donor restrictions which are for library operations, asset purchases, and book purchases.

Part X, Line 2:

Management of the Library believes it has no material uncertain tax positions and accordingly it will not recognize any liability for unrecognized tax benefits.

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IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To establish and maintain a public library in Scarborough, ME.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/OfficeExpensesGrp/TotalAmt022048
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IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt0115269
IRS990/OtherExpensesGrp/Desc0Audio Visual
IRS990/OtherExpensesGrp/Desc1Loss on withdrawn books
IRS990/OtherExpensesGrp/Desc2E-Books
IRS990/OtherExpensesGrp/Desc3Magazines & Newsletters
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IRS990/OtherExpensesGrp/ProgramServicesAmt116556
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IRS990/OtherExpensesGrp/TotalAmt310940
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IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous Revenue
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IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0995
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010749
IRS990/PayrollTaxesGrp/ProgramServicesAmt039362
IRS990/PayrollTaxesGrp/TotalAmt051106
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt013978
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IRS990/PoliticalCampaignActyInd00
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015373
IRS990/PrincipalOfficerNm0Nancy Crowell
IRS990/ProfessionalFundraisingInd00
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IRS990/ProhibitedTaxShelterTransInd00
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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01200239
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-79932
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt022179
IRS990/SavingsAndTempCashInvstGrp/BOYAmt051040
IRS990/SavingsAndTempCashInvstGrp/EOYAmt047164
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01116011
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01008545
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0877769
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt08462
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IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportPY170Pct00.99150
IRS990ScheduleA/PublicSupportTotal170Amt05088223
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0877769
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05088223
IRS990ScheduleA/TotalSupportAmt05133498
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0451692
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01219049
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01670741
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IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0945
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-363
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0142127
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0587220
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0729347
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01241617
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-7016
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0265452
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0624993
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0890445
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02917
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to Southern Maine COAD
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt0-7016
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01161685
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Earnings from endowment funds can be used to support the Library's activities based on the nature of the donor restrictions which are for library operations, asset purchases, and book purchases.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Management of the Library believes it has no material uncertain tax positions and accordingly it will not recognize any liability for unrecognized tax benefits.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0859271

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.04$0.07$1.97$1.48$1.46$0.02
2023Detailed filing. Detailed filing data is available for this year.$2.25$0.06$2.19$1.18$1.41$0.23
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.44$0.05$2.39$1.99$1.38$0.61
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.96$0.10$1.87$1.30$1.14$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.68$0.10$1.59$1.58$1.48$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.06$1.51$1.31$1.32$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.58$0.09$1.49$1.30$1.29$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.06$1.46$1.24$1.28$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.54$0.06$1.49$1.16$1.24$0.08
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.05$1.58$1.20$1.20$0.00
2014Summary only. Only limited summary data is available for this year.$1.66$0.05$1.61$1.06$1.15$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$0.06$1.64$1.00$1.08$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.05$1.67$1.01
2011Summary only. Only limited summary data is available for this year.$1.80$0.04$1.77$1.41$0.94$0.47