Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
Arvin a Brown Public Library
EIN 03-0270211 • 501(c)3 • Richford, VT
Profile
To operate public library
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.06x
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
67th percentile
Higher net margin than 67% of similar nonprofits.
Top Officer Pay
86th percentile
Higher top officer pay than 86% of similar nonprofits.
Top officer pay equals 3.0% of source-year revenue.
Asset Growth
80th percentile
Faster asset growth than 80% of similar nonprofits.
Revenue Growth
81st percentile
Faster revenue growth than 81% of similar nonprofits.
Balance Sheet
Assets
Up$153,348
Up $32,951 (+27%) from 2023
Liabilities
Up$9,866
Up $8,495 (+620%) from 2023
Net Assets
Up$143,482
Up $24,456 (+21%) from 2023
Revenue
Up$95,599
Up $26,345 (+38%) from 2023
Expenses
Up$83,715
Up $21,753 (+35%) from 2023
Net Income
Up$11,884
Up $4,592 (+63%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $153,348
- Liabilities
- $9,866
- Net assets
- $143,482
- Revenue
- $95,599
- Expenses
- $83,715
- Net income
- $11,884
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 7, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $95,599
Mission and Program Overview
Mission
To operate public library
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO OPERATE PUBLIC LIBRARY PROVIDING BOOKS, MAGAZINES AND REFERENCE MATERIAL FOR USE BY THE PUBLIC. | - | $80,651 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| GINA CLARK | Trustee | PT | $2,880 | - | $2,880 |
| DEBRA ATHERTON | Chairperson | PT | $0 | - | - |
| ADELE WOLFSON | Trustee | PT | $0 | - | - |
| KRISTIN TRACY | Trustee | - | $0 | - | - |
| CARITA SIMONS | Trustee | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Arvin a Brown Public Library
- EIN
- 03-0270211
- Phone
- 8028483313
- Address
- 88 MAIN STREET, RICHFORD, VT 05476
Signing Officer
- Name
- Debra Atherton
- Title
- Chairperson
- Phone
- 8028483313
- Signed
- 2025-11-07
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Belisle Viens Associates Pc
- Address
- 47 PARK STREET, ESSEX JCT, VT 05452
- Preparer
- Catherine L Phillips CPA
- Phone
- 8028791120
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses technology, software, online 2,921 liability insurance 1,829 worker's compensation 414 program supplies & fees 4,344 supplies 3,586 foreign tax on dividends 4 professional development 35 miscellaneous fees & exp. 169 bank service charges 30 deminimis equipment 9,468 non-investment depreciation 623 total 23,423”
Form 990-ez, Part I, Line 20
“Current year unrealized gains on investments 12,572”
Form 990-ez, Part II, Line 24
“Equipment 10,507 10,507 less accumulated depreciation 5,444 6,068 total 5,063 4,439”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 1,371 9,866”
Raw XML Appendix153 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | DEBRA ATHERTON |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8028483313 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 88 MAIN STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | RICHFORD |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | VT |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 05476 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 115334 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 148909 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 91014 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 11884 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 2739 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 120397 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 153348 |
| IRS990EZ/GrossReceiptsAmt | 0 | 95599 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 1516 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 119026 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 143482 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 119026 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 143482 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 15.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 15.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 15.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 2880 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DEBRA ATHERTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ADELE WOLFSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | KRISTIN TRACY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | CARITA SIMONS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | GINA CLARK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CHAIRPERSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 5063 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 4439 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 12572 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 23423 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO OPERATE PUBLIC LIBRARY |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 4622 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 3069 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO OPERATE PUBLIC LIBRARY PROVIDING BOOKS, MAGAZINES AND REFERENCE MATERIAL FOR USE BY THE PUBLIC. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 80651 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 52931 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1371 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 9866 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 83715 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 80651 |
| IRS990EZ/TotalRevenueAmt | 0 | 95599 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | AABROWN.ORG |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 91014 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 64492 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 67005 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 58045 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 50411 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 330967 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 1516 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1443 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1293 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2187 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3018 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 9457 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 36983 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.97220 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.96610 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 330967 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 91014 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 64492 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 67005 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 58045 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 50411 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 330967 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 340424 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES TECHNOLOGY, SOFTWARE, ONLINE 2,921 LIABILITY INSURANCE 1,829 WORKER'S COMPENSATION 414 PROGRAM SUPPLIES & FEES 4,344 SUPPLIES 3,586 FOREIGN TAX ON DIVIDENDS 4 PROFESSIONAL DEVELOPMENT 35 MISCELLANEOUS FEES & EXP. 169 BANK SERVICE CHARGES 30 DEMINIMIS EQUIPMENT 9,468 NON-INVESTMENT DEPRECIATION 623 TOTAL 23,423 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CURRENT YEAR UNREALIZED GAINS ON INVESTMENTS 12,572 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EQUIPMENT 10,507 10,507 LESS ACCUMULATED DEPRECIATION 5,444 6,068 TOTAL 5,063 4,439 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,371 9,866 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DEBRA ATHERTON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIRPERSON |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8028483313 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ARVIN A BROWN PUBLIC LIBRARY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ARVI |
| ReturnHeader/Filer/EIN | 0 | 030270211 |
| ReturnHeader/Filer/PhoneNum | 0 | 8028483313 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 88 MAIN STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | RICHFORD |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | VT |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 05476 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 030318714 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BELISLE VIENS ASSOCIATES PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 47 PARK STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ESSEX JCT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | VT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 05452 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8028791120 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-07 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CATHERINE L PHILLIPS CPA |
| ReturnHeader/ReturnTs | 0 | 2025-11-07T14:02:55-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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