Civic Intelligence

Walpole Public Library Endowment Trust

EIN 04-3557233 • 501(c)3 • Walpole, MA

Profile

To assist in maintaining the quality and excellance of the Walpole Public Library. Funds are contributed to support the Walpole Public Library.

143 School StreetWalpole, MA 02081-2873

www.walpolelibrary.org/libraryendowment.asp

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

97th percentile

89%

Higher net margin than 97% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

59th percentile

7.5%

Faster asset growth than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

87th percentile

61%

Faster revenue growth than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,933,221

Up $204,315 (+7.5%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$2,933,221

Up $204,315 (+7.5%) from 2024

Revenue

Up

$111,945

Up $42,539 (+61%) from 2024

Expenses

Up

$12,543

Up $4,728 (+60%) from 2024

Net Income

Up

$99,402

Up $37,811 (+61%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $664,921Liabilities 2010: $0Net Assets 2010: $664,9212010Assets 2011: $619,008Liabilities 2011: $0Net Assets 2011: $619,0082011Assets 2012: $1,186,951Liabilities 2012: $0Net Assets 2012: $1,186,9512012Assets 2013: $1,279,737Liabilities 2013: $0Net Assets 2013: $1,279,7372013Assets 2014: $1,417,385Liabilities 2014: $0Net Assets 2014: $1,417,3852014Assets 2015: $1,460,956Liabilities 2015: $0Net Assets 2015: $1,460,9562015Assets 2016: $1,585,013Liabilities 2016: $0Net Assets 2016: $1,585,0132016Assets 2017: $1,693,857Liabilities 2017: $0Net Assets 2017: $1,693,8572017Assets 2018: $1,792,388Liabilities 2018: $0Net Assets 2018: $1,792,3882018Assets 2019: $1,910,575Liabilities 2019: $0Net Assets 2019: $1,910,5752019Assets 2020: $1,937,390Liabilities 2020: $0Net Assets 2020: $1,937,3902020Assets 2021: $2,427,856Liabilities 2021: $0Net Assets 2021: $2,427,8562021Assets 2022: $2,206,637Liabilities 2022: $0Net Assets 2022: $2,206,6372022Assets 2023: $2,374,973Liabilities 2023: $0Net Assets 2023: $2,374,9732023Assets 2024: $2,728,906Liabilities 2024: $0Net Assets 2024: $2,728,9062024Assets 2025: $2,933,221Liabilities 2025: $0Net Assets 2025: $2,933,2212025

Highlighted filing

2025

Assets$2,933,221
Liabilities$0
Net Assets$2,933,221

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $163,6422010Expenses 2011: $369,0052011Expenses 2012: $538,3742012Revenue 2013: $97,308Expenses 2013: $42,681Net Income 2013: $54,6272013Revenue 2014: $64,975Expenses 2014: $57,489Net Income 2014: $7,4862014Revenue 2015: $126,411Expenses 2015: $55,709Net Income 2015: $70,7022015Revenue 2016: $173,586Expenses 2016: $46,208Net Income 2016: $127,3782016Revenue 2017: $41,140Expenses 2017: $45,886Net Income 2017: -$4,7462017Revenue 2018: $59,341Expenses 2018: $46,819Net Income 2018: $12,5222018Revenue 2019: $570,862Expenses 2019: $34,491Net Income 2019: $536,3712019Revenue 2020: $53,409Expenses 2020: $39,578Net Income 2020: $13,8312020Revenue 2021: $41,211Expenses 2021: $10,283Net Income 2021: $30,9282021Revenue 2022: $197,711Expenses 2022: $11,214Net Income 2022: $186,4972022Revenue 2023: $57,173Expenses 2023: $12,740Net Income 2023: $44,4332023Revenue 2024: $69,406Expenses 2024: $7,815Net Income 2024: $61,5912024Revenue 2025: $111,945Expenses 2025: $12,543Net Income 2025: $99,4022025

Highlighted filing

2025

Revenue$111,945
Expenses$12,543
Net Income$99,402

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.93$0.00$2.93$0.11$0.01$0.10
2024Detailed filing. Detailed filing data is available for this year.$2.73$0.00$2.73$0.07$0.01$0.06
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.37$0.00$2.37$0.06$0.01$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.21$0.00$2.21$0.20$0.01$0.19
2021Detailed filing. Detailed filing data is available for this year.$2.43$0.00$2.43$0.04$0.01$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.94$0.00$1.94$0.05$0.04$0.01
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.00$1.91$0.57$0.03$0.54
2018Detailed filing. Detailed filing data is available for this year.$1.79$0.00$1.79$0.06$0.05$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.69$0.00$1.69$0.04$0.05$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.59$0.00$1.59$0.17$0.05$0.13
2015Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$0.13$0.06$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$0.06$0.06$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.00$1.28$0.10$0.04$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.00$1.19$0.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.00$0.62$0.37
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.00$0.66$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jul 31, 2025
Return Version
2024v5.2
Gross Receipts
$159,038
Mission and Program Overview

Mission

To assist in maintaining the quality and excellence of the walpole public library. Funds are contributed to support the walpole public library.

To assist in maintaining the quality and excellance of the Walpole Public Library. Funds are contributed to support the Walpole Public Library.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,619,233$2,810,053▲ $190,820
Savings and Temporary Cash Investments$98,967$115,664▲ $16,697
Cash and Non-Interest-Bearing Accounts$10,706$7,504▼ $3,202
Total Assets$2,728,906$2,933,221▲ $204,315
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,981,331$2,129,674▲ $148,343
Net Assets Without Donor Restrictions$747,575$803,547▲ $55,972
Total Net Assets Fund Balance$2,728,906$2,933,221▲ $204,315
Total Liabilities and Net Assets / Fund Balance$2,728,906$2,933,221▲ $204,315

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$2,728,906$1,345▲ $215,513-$2,933,221
2023$2,374,973-▲ $361,748-$2,728,906
2022$2,206,636$3,231▲ $177,846-$2,374,973
2021$2,427,856$86,654▼ $296,660-$2,206,636
2020$1,937,390$5,250▲ $495,499-$2,427,856
Compensation and Service Providers

Board Members and Trustees

NameTitle
Maureen Martin SmithTrustee & Chairperson
David WildnauerTrustee
Lauren SertichTrustee
Susan BrownTrustee
Steven RoseTrustee & Treasurer
Jayme VivierosEx-Officio Member
Revenue and Support

Revenue Composition

Contributions and Grants
$1,345
Program Service Revenue
$0
Investment Income
$110,600
Other Revenue
$0
All Other Contributions
$1,345
Change in Net Assets
$99,402
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$9,708
Other Expenses$2,835
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$9,708--$9,708
Other Expenses$0$2,800$0$2,800
Total Functional Expenses$9,708$2,835$0$12,543
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Walpole Public LibraryWalpole, MAGovernmentLibrary Support$9,708
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Walpole Public Library Endowment Trust
EIN
04-3557233
Phone
5086607340
Address
143 School Street, Walpole, MA 02081-2873

Signing Officer

Name
Maureen Martin-smith
Title
Trustee & Chairperson
Phone
5086607340
Signed
2025-07-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maureen Martin-Smith
Formed
2001
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Steven M Rose CPA Mst
Address
78 Granite Street, Walpole, MA 02081
Preparer
Steven M Rose
Phone
5086680065
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The completed Form 990 is distributed to each trustee and discussed at a trustee meeting prior to filing.

Pt VI, Line 19

The governing trust document is posted on the Massachusetts Attorney Generals Office Non-Profit Organizations/Public Charities Division website. The governing trust document is also available to the public upon request.

Financial Statement Notes

Pt V, Line 4

The Temporary Restricted Endowment assets are donor restricted funds set aside to improve the Walpole Public Librarys collection and technological equipment and advancement.

Raw XML Appendix397 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/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
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IRS990/Form990PartVIISectionAGrp/TitleTxt5Ex-Officio Member
IRS990/Form990ProvidedToGvrnBodyInd0true
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IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
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IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt085575
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IRS990/InvestmentsPubTradedSecGrp/BOYAmt02619233
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IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
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IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt02728906
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt02875
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt03231
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt086654
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt02206636
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt08923
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-296660
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt02290
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt07993
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0495499
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IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Temporary Restricted Endowment assets are donor restricted funds set aside to improve the Walpole Public Librarys collection and technological equipment and advancement.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt V, Line 4
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.72610
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt09708
IRS990ScheduleI/RecipientTable/IRCSectionDesc0Government
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Library Support
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Walpole Public Library
IRS990ScheduleI/RecipientTable/RecipientEIN0046001334
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0143 School Street
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Walpole
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd002081
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The completed Form 990 is distributed to each trustee and discussed at a trustee meeting prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The governing trust document is posted on the Massachusetts Attorney Generals Office Non-Profit Organizations/Public Charities Division website. The governing trust document is also available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0WALPOLE PUBLIC LIBRARY
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0GOVERNMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0143 SCHOOL STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WALPOLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd002081
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt09708
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0GRANTS AS NEEDED
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0WALPOLE PUBLIC LIBRARY
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B,R
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt02933221
IRS990/TotalAssetsGrp/BOYAmt02728906
IRS990/TotalAssetsGrp/EOYAmt02933221
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01345
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02835
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt09708
IRS990/TotalFunctionalExpensesGrp/TotalAmt012543
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02728906
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02933221
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt09708
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0110600
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0111945
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02728906
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02933221
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0143 School Street
IRS990/USAddress/CityNm0Walpole
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002081
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0http://www.walpolelibrary.org/libraryendowment.asp
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MAUREEN MARTIN-SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE & CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum05086607340
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Walpole Public Library Endowment Trust
ReturnHeader/Filer/BusinessNameControlTxt0WALP
ReturnHeader/Filer/EIN0043557233
ReturnHeader/Filer/PhoneNum05086607340
ReturnHeader/Filer/USAddress/AddressLine1Txt0143 School Street
ReturnHeader/Filer/USAddress/CityNm0Walpole
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd0020812873
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043265621
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STEVEN M ROSE CPA MST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt078 Granite Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Walpole
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002081
ReturnHeader/PreparerPersonGrp/PhoneNum05086680065
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN M ROSE
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-08-18T03:52:57-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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