Civic Intelligence

Centerville Public Library Assoc Inc.

990 • Fiscal year 2014 • EIN 04-2221700

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 21, 2014

585 Main StreetCenterville, MA 02536

(508) 790-6220

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Higher debt load relative to assets than 18% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

20th percentile

0.01x

Higher debt load relative to revenue than 20% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

92nd percentile

51%

Higher net margin than 92% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

81st percentile

18%

Faster asset growth than 81% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

86th percentile

42%

Faster revenue growth than 86% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$4,380,409

Up $680,823 (+18%) from 2013

Net Assets

Up

$4,368,913

Up $709,493 (+19%) from 2013

Liabilities

Down

$11,496

Down $28,670 (-71%) from 2013

Revenue

Up

$1,244,755

Up $368,660 (+42%) from 2013

Expenses

Up

$608,230

Up $56,178 (+10%) from 2013

Net Income

Up

$636,525

Up $312,482 (+96%) from 2013

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $1,831,952Liabilities 2010: $18,560Net Assets 2010: $1,813,3922010Assets 2012: $3,217,810Liabilities 2012: $12,753Net Assets 2012: $3,205,0572012Assets 2013: $3,699,586Liabilities 2013: $40,166Net Assets 2013: $3,659,4202013Assets 2014: $4,380,409Liabilities 2014: $11,496Net Assets 2014: $4,368,9132014Assets 2015: $4,282,517Liabilities 2015: $6,202Net Assets 2015: $4,276,3152015Assets 2016: $4,181,957Liabilities 2016: $8,401Net Assets 2016: $4,173,5562016Assets 2017: $4,013,873Liabilities 2017: $1,645Net Assets 2017: $4,012,2282017Assets 2018: $3,822,129Liabilities 2018: $3,432Net Assets 2018: $3,818,6972018Assets 2019: $3,701,187Liabilities 2019: $3,928Net Assets 2019: $3,697,2592019Assets 2020: $3,703,005Liabilities 2020: $16,432Net Assets 2020: $3,686,5732020Assets 2021: $3,825,616Liabilities 2021: $18,349Net Assets 2021: $3,807,2672021Assets 2022: $3,614,546Liabilities 2022: $27,079Net Assets 2022: $3,587,4672022Assets 2023: $3,544,935Liabilities 2023: $32,592Net Assets 2023: $3,512,3432023Assets 2024: $3,640,358Liabilities 2024: $12,661Net Assets 2024: $3,627,6972024Assets 2025: $3,693,339Liabilities 2025: $11,595Net Assets 2025: $3,681,7442025

Highlighted filing

2014

Assets$4,380,409
Liabilities$11,496
Net Assets$4,368,913

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $472,3462010Expenses 2012: $636,9212012Revenue 2013: $876,095Expenses 2013: $552,052Net Income 2013: $324,0432013Revenue 2014: $1,244,755Expenses 2014: $608,230Net Income 2014: $636,5252014Revenue 2015: $577,100Expenses 2015: $672,536Net Income 2015: -$95,4362015Revenue 2016: $532,807Expenses 2016: $662,830Net Income 2016: -$130,0232016Revenue 2017: $511,927Expenses 2017: $711,516Net Income 2017: -$199,5892017Revenue 2018: $544,935Expenses 2018: $746,176Net Income 2018: -$201,2412018Revenue 2019: $590,848Expenses 2019: $695,950Net Income 2019: -$105,1022019Revenue 2020: $694,769Expenses 2020: $663,824Net Income 2020: $30,9452020Revenue 2021: $640,758Expenses 2021: $616,337Net Income 2021: $24,4212021Revenue 2022: $506,189Expenses 2022: $645,505Net Income 2022: -$139,3162022Revenue 2023: $690,026Expenses 2023: $793,735Net Income 2023: -$103,7092023Revenue 2024: $700,951Expenses 2024: $690,517Net Income 2024: $10,4342024Revenue 2025: $802,080Expenses 2025: $796,904Net Income 2025: $5,1762025

Highlighted filing

2014

Revenue$1,244,755
Expenses$608,230
Net Income$636,525
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 21, 2014
Return Version
2013v3.1
Gross Receipts
$1,900,776
Mission and Program Overview

Mission

Maintain a public library in the village of centerville, ma.

Maintain a public library

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,891,385$3,251,625▲ $1,360,240
Investments in Publicly Traded Securities$1,175,436$590,126▼ $585,310
Pledges and Grants Receivable$211,450$295,052▲ $83,602
Savings and Temporary Cash Investments$421,315$243,606▼ $177,709
Total Assets$3,699,586$4,380,409▲ $680,823
Liabilities
Accounts Payable and Accrued Expenses$40,166$11,496▼ $28,670
Total Liabilities$40,166$11,496▼ $28,670
Net Assets / Fund Balance
Unrestricted Net Assets$3,278,495$4,040,620▲ $762,125
Temporarily Rstr Net Assets$240,201$178,614▼ $61,587
Permanently Rstr Net Assets$140,724$149,679▲ $8,955
Total Net Assets Fund Balance$3,659,420$4,368,913▲ $709,493
Total Liabilities and Net Assets / Fund Balance$3,699,586$4,380,409▲ $680,823

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,042,287$405,367$3,447,654
Land$900-$900
Other Land Buildings$-113,731$113,731-
Equipment$-54,897$54,897-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2012$135,098-▲ $5,626-$140,724
2011$25,000$110,098--$135,098
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,092,203
Program Service Revenue
$41,051
Investment Income
$62,336
Other Revenue
$49,165
All Other Contributions
$785,377
Change in Net Assets
$636,525

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,244,755
Revenue Not Reported on Form 990
$72,968
Total Revenue per Audited Statements
$1,317,723
Total Revenue per Form 990
$1,244,755
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$360,351
Other Expenses$247,879
Total Fundraising Expense$33,400
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$303,990--$303,990
Depreciation Depletion$53,010--$53,010
All Other Expenses$43,142--$43,142
Other Employee Benefits$33,106--$33,106
Other Expenses$25,618-$33,400$25,618
Payroll Taxes$23,255--$23,255
Occupancy$18,204--$18,204
Fees for Services Accounting-$6,000-$6,000
Fees for Service Investment Mgmnt Fees-$4,476-$4,476
Office Expenses$1,771--$1,771
Total Functional Expenses$564,354$10,476$33,400$608,230

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$608,230
Total Expenses per Audited Statements$608,230
Total Expenses per Form 990$608,230
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$49,165
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$49,165$49,165-$49,165
Total Events$49,165$49,165-$49,165
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
Audit committee
No
Backup withholding compliance
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, Page 6, Part VI, Line 11B

BY TREASURER

Form 990, Page 6, Part VI, Line 15A

BOARD

Form 990, Page 6, Part VI, Line 15B

BOARD

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

EIN
04-2221700
Phone
5087906220

Signing Officer

Name
William Butler
Title
Treasurer
Phone
5087906220
Signed
2014-11-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Butler Treasurer
Formed
1925
Legal Domicile
Ma
Voting Board Members
19
Independent Board Members
19
Employees
19
Volunteers
35

Preparer

Preparer
James F Bogle
Phone
5083628123
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Prior period adjustment 1,359

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Prior period adjustment 1,359

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/TotalAmt133400
IRS990/OtherExpensesGrp/TotalAmt226054
IRS990/OtherExpensesGrp/TotalAmt325618
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0303990
IRS990/OtherSalariesAndWagesGrp/TotalAmt0303990
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt023255
IRS990/PayrollTaxesGrp/TotalAmt023255
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0140724
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0149679
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0211450
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0295052
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0WILLIAM BUTLER TREASURER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0BOOK AND ITEM SALES
IRS990/ProgramServiceRevenueGrp/Desc1FINES, FEES, AND COPIES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt027269
IRS990/ProgramServiceRevenueGrp/ExclusionAmt113782
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt027269
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt113782
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0791143
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt039738
IRS990/PYOtherExpensesAmt0212762
IRS990/PYOtherRevenueAmt08155
IRS990/PYProgramServiceRevenueAmt037059
IRS990/PYRevenuesLessExpensesAmt0324043
IRS990/PYSalariesCompEmpBnftPaidAmt0339290
IRS990/PYTotalExpensesAmt0552052
IRS990/PYTotalRevenueAmt0876095
IRS990/ReconcilationRevenueExpnssAmt0636525
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0421315
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0243606
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0OTHER INCOME 297,027
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01092203
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0791143
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01505037
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0714424
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0890326
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04993133
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt032860
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt027865
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt060725
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt023046
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt090216
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt045214
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt084504
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt085198
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt082111
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0387243
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.91770
IRS990ScheduleA/PublicSupportPY170Pct00.91540
IRS990ScheduleA/PublicSupportTotal170Amt04993133
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01092203
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0791143
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01505037
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0714424
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0890326
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04993133
IRS990ScheduleA/TotalSupportAmt05441101
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/BuildingsGrp/BookValueAmt03042287
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0405367
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03447654
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0135098
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0140724
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt05626
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt025000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0110098
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0135098
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0-54897
IRS990ScheduleD/EquipmentGrp/DepreciationAmt054897
IRS990ScheduleD/ExpensesSubtotalAmt0608230
IRS990ScheduleD/LandGrp/BookValueAmt0900
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0900
IRS990ScheduleD/NetUnrealizedGainsInvstAmt071609
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-113731
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0113731
IRS990ScheduleD/OtherRevenueAmt01359
IRS990ScheduleD/RevenueNotReportedAmt072968
IRS990ScheduleD/RevenueSubtotalAmt01244755
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PRIOR PERIOD ADJUSTMENT 1,359
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02874559
IRS990ScheduleD/TotalExpensesPerForm990Amt0608230
IRS990ScheduleD/TotalRevenuePerForm990Amt01244755
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01317723
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0608230
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt049165
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt049165
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt049165
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt049165
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0SPECIAL EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt049165
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BY TREASURER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PRIOR PERIOD ADJUSTMENT 1,359
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0240201
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0178614
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03699586
IRS990/TotalAssetsEOYAmt04380409
IRS990/TotalAssetsGrp/BOYAmt03699586
IRS990/TotalAssetsGrp/EOYAmt04380409
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01092203
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt033400

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Summary only. Only limited summary data is available for this year.$3.69$0.01$3.68$0.80$0.80$0.01
2024Summary only. Only limited summary data is available for this year.$3.64$0.01$3.63$0.70$0.69$0.01
2023Summary only. Only limited summary data is available for this year.$3.54$0.03$3.51$0.69$0.79$0.10
2022Summary only. Only limited summary data is available for this year.$3.61$0.03$3.59$0.51$0.65$0.14
2021Summary only. Only limited summary data is available for this year.$3.83$0.02$3.81$0.64$0.62$0.02
2020Summary only. Only limited summary data is available for this year.$3.70$0.02$3.69$0.69$0.66$0.03
2019Summary only. Only limited summary data is available for this year.$3.70$0.00$3.70$0.59$0.70$0.11
2018Summary only. Only limited summary data is available for this year.$3.82$0.00$3.82$0.54$0.75$0.20
2017Summary only. Only limited summary data is available for this year.$4.01$0.00$4.01$0.51$0.71$0.20
2016Summary only. Only limited summary data is available for this year.$4.18$0.01$4.17$0.53$0.66$0.13
2015Summary only. Only limited summary data is available for this year.$4.28$0.01$4.28$0.58$0.67$0.10
2014Detailed filing. Detailed filing data is available for this year.$4.38$0.01$4.37$1.24$0.61$0.64
2013Summary only. Only limited summary data is available for this year.$3.70$0.04$3.66$0.88$0.55$0.32
2012Summary only. Only limited summary data is available for this year.$3.22$0.01$3.21$0.64
2010Summary only. Only limited summary data is available for this year.$1.83$0.02$1.81$0.47