Civic Intelligence

Centerville Public Library Assoc Inc.

990 • Fiscal year 2017 • EIN 04-2221700

Jul 01, 2016 to Jun 30, 2017 • Filed on Oct 31, 2017

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

15th percentile

0.00x

Higher debt load relative to assets than 15% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

17th percentile

0.00x

Higher debt load relative to revenue than 17% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

8th percentile

-39%

Higher net margin than 8% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

22nd percentile

-4.0%

Faster asset growth than 22% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

28th percentile

-3.9%

Faster revenue growth than 28% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$4,013,873

Down $168,084 (-4.0%) from 2016

Net Assets

Down

$4,012,228

Down $161,328 (-3.9%) from 2016

Liabilities

Down

$1,645

Down $6,756 (-80%) from 2016

Revenue

Down

$511,927

Down $20,880 (-3.9%) from 2016

Expenses

Up

$711,516

Up $48,686 (+7.3%) from 2016

Net Income

Down

-$199,589

Down $69,566 (-54%) from 2016

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

2017

Assets$4,013,873
Liabilities$1,645
Net Assets$4,012,228

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

2017

Revenue$511,927
Expenses$711,516
Net Income-$199,589
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Oct 31, 2017
Return Version
2016v3.0
Gross Receipts
$682,577
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$3,077,651$2,995,586▼ $82,065
Investments in Publicly Traded Securities$742,915$687,081▼ $55,834
Savings and Temporary Cash Investments$216,679$309,281▲ $92,602
Pledges and Grants Receivable$144,712$21,925▼ $122,787
Total Assets$4,181,957$4,013,873▼ $168,084
Liabilities
Accounts Payable and Accrued Expenses$8,401$1,645▼ $6,756
Total Liabilities$8,401$1,645▼ $6,756
Net Assets / Fund Balance
Unrestricted Net Assets$3,972,931$3,823,095▼ $149,836
Permanently Rstr Net Assets$177,922$189,133▲ $11,211
Temporarily Rstr Net Assets$22,703--
Total Net Assets Fund Balance$4,173,556$4,012,228▼ $161,328
Total Liabilities and Net Assets / Fund Balance$4,181,957$4,013,873▼ $168,084

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,956,479$546,221$3,502,700
Equipment$39,107$170,497$209,604

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$177,922-▲ $11,211-$189,133
2015$185,760-▼ $7,838-$177,922
2014$149,679$39,631▼ $3,550-$185,760
2013$140,724-▲ $8,955-$149,679
2012$135,098-▲ $5,626-$140,724
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$391,970
Program Service Revenue
$33,341
Investment Income
$28,570
Other Revenue
$58,046
All Other Contributions
$51,948
Change in Net Assets
$-199,589

Audited Revenue Reconciliation

Revenue per Audited Statements
$511,927
Revenue Not Reported on Form 990
$38,261
Total Revenue per Audited Statements
$550,188
Total Revenue per Form 990
$511,927
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$396,583
Other Expenses$314,933
Total Fundraising Expense$17,629
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$343,059--$343,059
Depreciation Depletion$103,625--$103,625
All Other Expenses$19,575$3,295$17,629$40,499
Other Employee Benefits$29,483--$29,483
Payroll Taxes$24,041--$24,041
Other Expenses$18,121--$18,121
Insurance$16,469--$16,469
Occupancy$14,320--$14,320
Fees for Services Accounting$2,006$6,000-$8,006
Office Expenses$1,394--$1,394
Total Functional Expenses$684,592$9,295$17,629$711,516

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$711,516
Total Expenses per Audited Statements$711,516
Total Expenses per Form 990$711,516
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$58,046
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Events$58,046$58,046-$58,046
Total Events$58,046$58,046-$58,046
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

Filer Name
Centerville Public Library
EIN
04-2221700
Phone
5087906220
Address
585 MAIN STREET, CENTERVILLE, MA 02536

Signing Officer

Name
Laura Groark
Title
Treasurer
Phone
5087906220
Signed
2017-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Mcdonald
Formed
1925
Legal Domicile
Ma
Voting Board Members
16
Independent Board Members
16
Employees
15
Volunteers
50

Preparer

Firm
James F Bogle CPA Pc
Address
244 WILLOW ST, YARMOUTH PORT, MA 02675-1757
Preparer
James F Bogle CPA
Phone
5083628123
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KAREN MCDONALD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0BOOK AND ITEM SALES
IRS990/ProgramServiceRevenueGrp/Desc1FINES, FEES, AND COPIES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt018702
IRS990/ProgramServiceRevenueGrp/ExclusionAmt114639
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt018702
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt114639
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0424934
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt025169
IRS990/PYOtherExpensesAmt0308197
IRS990/PYOtherRevenueAmt038498
IRS990/PYProgramServiceRevenueAmt044206
IRS990/PYRevenuesLessExpensesAmt0-130023
IRS990/PYSalariesCompEmpBnftPaidAmt0354633
IRS990/PYTotalExpensesAmt0662830
IRS990/PYTotalRevenueAmt0532807
IRS990/ReconcilationRevenueExpnssAmt0-199589
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0216679
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0309281
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0PROGRAM SERVICES & SPECIAL EVENTS 333,892
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0391970
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0424934
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0443570
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01092203
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0791143
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03143820
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt020585
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt091387
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt082704
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0115758
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt090216
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt045214
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0425279
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.88080
IRS990ScheduleA/PublicSupportPY170Pct00.91050
IRS990ScheduleA/PublicSupportTotal170Amt03143820
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0391970
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0424934
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0443570
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01092203
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0791143
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03143820
IRS990ScheduleA/TotalSupportAmt03569099
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/BookValueAmt02956479
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0546221
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03502700
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0177922
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0189133
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt011211
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0185760
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0177922
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-7838
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0149679
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt039631
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0185760
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-3550
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0140724
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0149679
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt08955
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0135098
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0140724
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt05626
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt039107
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0170497
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0209604
IRS990ScheduleD/ExpensesSubtotalAmt0711516
IRS990ScheduleD/NetUnrealizedGainsInvstAmt038261
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt038261
IRS990ScheduleD/RevenueSubtotalAmt0511927
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02995586
IRS990ScheduleD/TotalExpensesPerForm990Amt0711516
IRS990ScheduleD/TotalRevenuePerForm990Amt0511927
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0550188
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0711516
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPECIAL EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt058046
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt058046
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt058046
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt058046
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt058046
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BY TREASURER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt022703
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04181957
IRS990/TotalAssetsEOYAmt04013873
IRS990/TotalAssetsGrp/BOYAmt04181957
IRS990/TotalAssetsGrp/EOYAmt04013873
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0391970
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt017629
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09295
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0684592
IRS990/TotalFunctionalExpensesGrp/TotalAmt0711516
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08401
IRS990/TotalLiabilitiesEOYAmt01645
IRS990/TotalLiabilitiesGrp/BOYAmt08401
IRS990/TotalLiabilitiesGrp/EOYAmt01645
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04173556
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04012228
IRS990/TotalProgramServiceExpensesAmt0684592

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2017Detailed filing. Detailed filing 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
2014Summary only. Only limited summary 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