Civic Intelligence

West Rutland Free Library Corp

EIN 03-0193086 • 501(c)3 • West Rutland, VT

Profile

Public library serving the community of west rutland, vermont.

595 Main Street PO Box 66West Rutland, VT 05777

www.westrutlandfreelibrary.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

79th percentile

28%

Higher net margin than 79% of similar nonprofits.

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

Top Officer Pay

43rd percentile

$19,938

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 14.1% of source-year revenue.

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

Asset Growth

60th percentile

7.3%

Faster asset growth than 60% of similar nonprofits.

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

Revenue Growth

85th percentile

59%

Faster revenue growth than 85% of similar nonprofits.

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

Assets

Up

$1,020,915

Up $69,056 (+7.3%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,020,915

Up $69,056 (+7.3%) from 2023

Revenue

Up

$141,239

Up $52,591 (+59%) from 2023

Expenses

Up

$101,772

Up $5,436 (+5.6%) from 2023

Net Income

Up

$39,467

Up $47,155 (+613%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $463,242Liabilities 2010: $0Net Assets 2010: $463,2422010Assets 2011: $498,083Net Assets 2011: $498,0832011Assets 2012: $734,165Liabilities 2012: $0Net Assets 2012: $734,1652012Assets 2013: $755,827Liabilities 2013: $0Net Assets 2013: $755,8272013Assets 2014: $770,502Liabilities 2014: $0Net Assets 2014: $770,5022014Assets 2015: $759,414Liabilities 2015: $0Net Assets 2015: $759,4142015Assets 2016: $778,735Liabilities 2016: $0Net Assets 2016: $778,7352016Assets 2017: $821,612Liabilities 2017: $0Net Assets 2017: $821,6122017Assets 2018: $810,823Liabilities 2018: $0Net Assets 2018: $810,8232018Assets 2019: $875,547Liabilities 2019: $0Net Assets 2019: $875,5472019Assets 2020: $903,053Liabilities 2020: $0Net Assets 2020: $903,0532020Assets 2021: $968,494Liabilities 2021: $0Net Assets 2021: $968,4942021Assets 2022: $929,423Liabilities 2022: $0Net Assets 2022: $929,4232022Assets 2023: $951,859Liabilities 2023: $0Net Assets 2023: $951,8592023Assets 2024: $1,020,915Liabilities 2024: $0Net Assets 2024: $1,020,9152024

Highlighted filing

2024

Assets$1,020,915
Liabilities$0
Net Assets$1,020,915

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KExpenses 2010: $48,1902010Revenue 2011: $80,194Expenses 2011: $45,353Net Income 2011: $34,8412011Expenses 2012: $53,6152012Revenue 2013: $79,344Expenses 2013: $57,682Net Income 2013: $21,6622013Revenue 2014: $73,945Expenses 2014: $59,270Net Income 2014: $14,6752014Revenue 2015: $70,306Expenses 2015: $74,433Net Income 2015: -$4,1272015Revenue 2016: $70,355Expenses 2016: $72,835Net Income 2016: -$2,4802016Revenue 2017: $78,934Expenses 2017: $66,148Net Income 2017: $12,7862017Revenue 2018: $75,292Expenses 2018: $54,326Net Income 2018: $20,9662018Revenue 2019: $78,994Expenses 2019: $66,644Net Income 2019: $12,3502019Revenue 2020: $83,510Expenses 2020: $70,439Net Income 2020: $13,0712020Revenue 2021: $84,484Expenses 2021: $87,703Net Income 2021: -$3,2192021Revenue 2022: $79,067Expenses 2022: $89,287Net Income 2022: -$10,2202022Revenue 2023: $88,648Expenses 2023: $96,336Net Income 2023: -$7,6882023Revenue 2024: $141,239Expenses 2024: $101,772Net Income 2024: $39,4672024

Highlighted filing

2024

Revenue$141,239
Expenses$101,772
Net Income$39,467

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.00$1.02$0.14$0.10$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$0.09$0.10$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.00$0.93$0.08$0.09$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.00$0.97$0.08$0.09$0.00
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.00$0.90$0.08$0.07$0.01
2019Summary only. Only limited summary data is available for this year.$0.88$0.00$0.88$0.08$0.07$0.01
2018Summary only. Only limited summary data is available for this year.$0.81$0.00$0.81$0.08$0.05$0.02
2017Summary only. Only limited summary data is available for this year.$0.82$0.00$0.82$0.08$0.07$0.01
2016Summary only. Only limited summary data is available for this year.$0.78$0.00$0.78$0.07$0.07$0.00
2015Summary only. Only limited summary data is available for this year.$0.76$0.00$0.76$0.07$0.07$0.00
2014Summary only. Only limited summary data is available for this year.$0.77$0.00$0.77$0.07$0.06$0.01
2013Summary only. Only limited summary data is available for this year.$0.76$0.00$0.76$0.08$0.06$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.00$0.73$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.50$0.08$0.05$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.00$0.46$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$159,422
Mission and Program Overview

Mission

Public library serving the community of west rutland, vermont.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$475,621$536,856▲ $61,235
Cash and Non-Interest-Bearing Accounts$2,113$9,934▲ $7,821
Total Assets$951,859$1,020,915▲ $69,056
Other Assets Total$474,125$474,125→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$951,859$1,020,915▲ $69,056
Total Net Assets Fund Balance$951,859$1,020,915▲ $69,056
Total Liabilities and Net Assets / Fund Balance$951,859$1,020,915▲ $69,056

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$474,125--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rene MeyerLibrary DirectorPT$19,938$19,938
Patricia J KuligTrustee/treasurerPT$4,005$4,005

Board Members and Trustees

NameTitle
Paul S KuligTrustee/president
Shelly WilliamsTrustee/vice-president
ANDREA D'AMICOTrustee
Chester Brown JrTrustee
Loreen M EddyTrustee/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$92,471
Program Service Revenue
$0
Investment Income
$35,995
Other Revenue
$12,773
All Other Contributions
$20,221
Change in Net Assets
$39,467
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$57,120
Salaries, Compensation, and Employee Benefits$44,652
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$23,943--$23,943
All Other Expenses-$14,857-$14,857
Other Salaries and Wages$12,958--$12,958
Office Expenses$8,675$4,200-$12,875
Occupancy-$9,035-$9,035
Payroll Taxes$7,751--$7,751
Fees for Service Investment Mgmnt Fees-$5,492-$5,492
Insurance-$4,177-$4,177
Fees for Services Accounting-$2,300-$2,300
Other Expenses$700--$700
Total Functional Expenses$61,711$40,061$0$101,772
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Paul s. Kulig and patricia j. Kulig have a family relationship.

Form 990, Part VI, Section A, Line 7A

The voters of the town of west rutland elect one trustee. The board of trustees elect the other trustees.

Form 990, Part VI, Section B, Line 11B

The board of trustees is furnished a copy of the form 990 prior to filing.

Form 990, Part VI, Section B, Line 15

The board of trustees determines the librarian's and the treasurer's annual pay each year at the budget meeting.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents available upon request.

Filing and Contact Details

Filer

Filer Name
West Rutland Free Library Corp
EIN
03-0193086
Phone
8024382964
Address
595 MAIN STREET PO BOX 66, WEST RUTLAND, VT 05777

Signing Officer

Name
Paul Kulig
Title
President
Phone
8024382964
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Kulig
Formed
1928
Legal Domicile
Vt
Voting Board Members
6
Independent Board Members
6
Employees
4
Volunteers
6

Preparer

Firm
Johnson Lambert Llp
Address
4242 SIX FORKS ROAD SUITE 1500, RALEIGH, NC 27609
Preparer
Brian Donaldson
Phone
9197196400
Raw XML Appendix361 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
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IRS990/ActivitiesConductedPrtshpInd00
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IRS990/AllOtherExpensesGrp/TotalAmt014857
IRS990/BackupWthldComplianceInd01
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IRS990/BooksInCareOfDetail/PhoneNum08024382964
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0595 MAIN STREET PO BOX 66
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IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
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IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt023943
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt092471
IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
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IRS990/Form990PartVIISectionAGrp/PersonNm1PAUL S KULIG
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IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE/VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE/SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
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IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportPY170Pct00.68490
IRS990ScheduleA/PublicSupportTotal170Amt0301760
IRS990ScheduleA/SubstantialContributorsTotAmt057561
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt076471
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt071009
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt066917
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt071002
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt073922
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0359321
IRS990ScheduleA/TotalSupportAmt0450240
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/ScheduleBRequiredInd01
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0474125
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0LIBRARY COLLECTION AND PHYSICAL ASSETS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0474125
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PAUL S. KULIG AND PATRICIA J. KULIG HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE VOTERS OF THE TOWN OF WEST RUTLAND ELECT ONE TRUSTEE. THE BOARD OF TRUSTEES ELECT THE OTHER TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF TRUSTEES IS FURNISHED A COPY OF THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF TRUSTEES DETERMINES THE LIBRARIAN'S AND THE TREASURER'S ANNUAL PAY EACH YEAR AT THE BUDGET MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0951859
IRS990/TotalAssetsEOYAmt01020915
IRS990/TotalAssetsGrp/BOYAmt0951859
IRS990/TotalAssetsGrp/EOYAmt01020915
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt092471
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt040061
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt061711
IRS990/TotalFunctionalExpensesGrp/TotalAmt0101772
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0951859
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01020915
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt061711
IRS990/TotalReportableCompFromOrgAmt023943
IRS990/TotalRevenueGrp/ExclusionAmt048768
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0141239
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0951859
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01020915
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0595 MAIN STREET PO BOX 66
IRS990/USAddress/CityNm0WEST RUTLAND
IRS990/USAddress/StateAbbreviationCd0VT
IRS990/USAddress/ZIPCd005777
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.WESTRUTLANDFREELIBRARY.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL KULIG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08024382964
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST RUTLAND FREE LIBRARY CORP
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0030193086
ReturnHeader/Filer/PhoneNum08024382964
ReturnHeader/Filer/USAddress/AddressLine1Txt0595 MAIN STREET PO BOX 66
ReturnHeader/Filer/USAddress/CityNm0WEST RUTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VT
ReturnHeader/Filer/USAddress/ZIPCd005777
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521446779
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOHNSON LAMBERT LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04242 SIX FORKS ROAD SUITE 1500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RALEIGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd027609
ReturnHeader/PreparerPersonGrp/PhoneNum09197196400
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN DONALDSON
ReturnHeader/ReturnTs02025-11-12T19:22:44-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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