Civic Intelligence

Trustees of the Haverhill Public Library

EIN 04-6047497 • 501(c)3 • Haverhill, MA

Profile

The haverhill public library serves as a focal point of our community, meeting the lifelong learning needs of all people. The library provides exceptional service, materials, and programs to meet those informational, recreational, and cultural needs.

99 Main StreetHaverhill, MA 01830

www.haverhillpl.org

Siviq Scores

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

Liabilities / Assets

6th percentile

0.00x

Higher debt load relative to assets than 6% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

9th percentile

0.02x

Higher debt load relative to revenue than 9% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

84th percentile

35%

Higher net margin than 84% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

9th percentile

$12,000

Higher top officer pay than 9% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

61st percentile

8.3%

Faster asset growth than 61% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

3rd percentile

-55%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets6th percentile

Assets

Up

$26,567,953

Up $2,028,566 (+8.3%) from 2023

Liabilities

Down

$21,156

Down $18,156 (-46%) from 2023

Net Assets

Up

$26,546,797

Up $2,046,722 (+8.4%) from 2023

Operations
Liabilities / Revenue9th percentileNet Margin84th percentile

Revenue

Down

$1,265,291

Down $1,523,812 (-55%) from 2023

Expenses

Up

$824,462

Up $63,578 (+8.4%) from 2023

Net Income

Down

$440,829

Down $1,587,390 (-78%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth61st percentile

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

$30M$20M$10M$0Assets 2010: $8,845,960Liabilities 2010: $19,858Net Assets 2010: $8,826,1022010Assets 2011: $9,596,119Liabilities 2011: $19,657Net Assets 2011: $9,576,4622011Assets 2012: $10,309,594Liabilities 2012: $11,665Net Assets 2012: $10,297,9292012Assets 2013: $10,833,409Liabilities 2013: $10,063Net Assets 2013: $10,823,3462013Assets 2014: $11,718,915Liabilities 2014: $12,791Net Assets 2014: $11,706,1242014Assets 2015: $11,431,785Liabilities 2015: $9,200Net Assets 2015: $11,422,5852015Assets 2016: $11,613,281Liabilities 2016: $320Net Assets 2016: $11,612,9612016Assets 2017: $12,233,765Liabilities 2017: $9,608Net Assets 2017: $12,224,1572017Assets 2018: $12,446,228Liabilities 2018: $55,309Net Assets 2018: $12,390,9192018Assets 2019: $12,595,618Liabilities 2019: $50,362Net Assets 2019: $12,545,2562019Assets 2020: $12,236,853Liabilities 2020: $18,600Net Assets 2020: $12,218,2532020Assets 2021: $14,759,290Liabilities 2021: $56,524Net Assets 2021: $14,702,7662021Assets 2022: $21,301,566Liabilities 2022: $53,154Net Assets 2022: $21,248,4122022Assets 2023: $24,539,387Liabilities 2023: $39,312Net Assets 2023: $24,500,0752023Assets 2024: $26,567,953Liabilities 2024: $21,156Net Assets 2024: $26,546,7972024

Highlighted filing

2024

Assets$26,567,953
Liabilities$21,156
Net Assets$26,546,797
Open 2024 Filing

Operations Trend

Revenue Growth3rd percentile

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

$10M$5.0M$0-$5.0MExpenses 2010: $532,1822010Revenue 2011: $816,472Expenses 2011: $633,244Net Income 2011: $183,2282011Revenue 2012: $1,481,826Expenses 2012: $651,596Net Income 2012: $830,2302012Revenue 2013: $716,506Expenses 2013: $543,088Net Income 2013: $173,4182013Revenue 2014: $1,261,996Expenses 2014: $557,967Net Income 2014: $704,0292014Revenue 2015: $783,435Expenses 2015: $644,147Net Income 2015: $139,2882015Revenue 2016: $892,232Expenses 2016: $625,048Net Income 2016: $267,1842016Revenue 2017: $711,705Expenses 2017: $648,686Net Income 2017: $63,0192017Revenue 2018: $944,100Expenses 2018: $682,120Net Income 2018: $261,9802018Revenue 2019: $656,898Expenses 2019: $841,293Net Income 2019: -$184,3952019Revenue 2020: $630,538Expenses 2020: $866,715Net Income 2020: -$236,1772020Revenue 2021: $1,642,603Expenses 2021: $752,867Net Income 2021: $889,7362021Revenue 2022: $9,607,110Expenses 2022: $851,198Net Income 2022: $8,755,9122022Revenue 2023: $2,789,103Expenses 2023: $760,884Net Income 2023: $2,028,2192023Revenue 2024: $1,265,291Expenses 2024: $824,462Net Income 2024: $440,8292024

Highlighted filing

2024

Revenue$1,265,291
Expenses$824,462
Net Income$440,829
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$26,567,953
Liabilities
$21,156
Net assets
$26,546,797
Revenue
$1,265,291
Expenses
$824,462
Net income
$440,829
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$26.6$0.02$26.5$1.27$0.82$0.44
2023Detailed filing. Detailed filing data is available for this year.$24.5$0.04$24.5$2.79$0.76$2.03
2022Detailed filing. Detailed filing data is available for this year.$21.3$0.05$21.2$9.61$0.85$8.76
2021Detailed filing. Detailed filing data is available for this year.$14.8$0.06$14.7$1.64$0.75$0.89
2020Detailed filing. Detailed filing data is available for this year.$12.2$0.02$12.2$0.63$0.87$0.24
2019Detailed filing. Detailed filing data is available for this year.$12.6$0.05$12.5$0.66$0.84$0.18
2018Detailed filing. Detailed filing data is available for this year.$12.4$0.06$12.4$0.94$0.68$0.26
2017Detailed filing. Detailed filing data is available for this year.$12.2$0.01$12.2$0.71$0.65$0.06
2016Detailed filing. Detailed filing data is available for this year.$11.6$0.00$11.6$0.89$0.63$0.27
2015Detailed filing. Detailed filing data is available for this year.$11.4$0.01$11.4$0.78$0.64$0.14
2014Detailed filing. Detailed filing data is available for this year.$11.7$0.01$11.7$1.26$0.56$0.70
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.8$0.01$10.8$0.72$0.54$0.17
2012Summary only. Only limited summary data is available for this year.$10.3$0.01$10.3$1.48$0.65$0.83
2011Summary only. Only limited summary data is available for this year.$9.60$0.02$9.58$0.82$0.63$0.18
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.85$0.02$8.83$0.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$3,813,349
Mission and Program Overview

Mission

The haverhill public library serves as a focal point of our community, meeting the lifelong learning needs of all people. The library provides exceptional service, materials, and programs to meet those informational, recreational, and cultural needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$11,118,157$11,809,137▲ $690,980
Land, Buildings, and Equipment, Net$2,125,384$2,288,160▲ $162,776
Investments Program Related$667,001$746,630▲ $79,629
Savings and Temporary Cash Investments$130,121$144,837▲ $14,716
Prepaid Expenses and Deferred Charges$41,758$48,554▲ $6,796
Cash and Non-Interest-Bearing Accounts$178,198$41,603▼ $136,595
Intangible Assets$17,640$10,080▼ $7,560
Accounts Receivable$488$290▼ $198
Total Assets$24,539,387$26,567,953▲ $2,028,566
Other Assets Total$10,260,640$11,478,662▲ $1,218,022
Liabilities
Accounts Payable and Accrued Expenses$39,312$21,156▼ $18,156
Total Liabilities$39,312$21,156▼ $18,156
Net Assets / Fund Balance
Net Assets With Donor Restrictions$20,328,897$22,161,487▲ $1,832,590
Net Assets Without Donor Restrictions$4,171,178$4,385,310▲ $214,132
Total Net Assets Fund Balance$24,500,075$26,546,797▲ $2,046,722
Total Liabilities and Net Assets / Fund Balance$24,539,387$26,567,953▲ $2,028,566

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,205,103$2,863,600$5,068,703
Equipment$83,057$995,750$1,078,807
Other Assets Org$11,478,662--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$10,497,879$4,202▲ $1,220,226$499,524$11,160,903
2022$10,094,888$6,759▲ $877,871$421,355$10,497,879
2021$11,087,583$131,563▼ $802,449$256,655$10,094,888
2020$9,017,892$616,817▲ $2,083,667$571,501$11,087,583
2019$8,983,087$58,581▲ $235,723$205,926$9,017,892
Compensation and Service Providers
Top Officer Pay9th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sarah MoserExecutive DiFT$12,000$12,000

Board Members and Trustees

NameTitle
Melinda BarrettChairman
Richard J SheehanVice Chair
Deborah Y ColettiSecretary
Katharine Veasey SiroisSecretary
Kathleen a BresnahanSecretary
William J KlueberTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$629,922
Program Service Revenue
$29,532
Investment Income
$605,012
Other Revenue
$825
All Other Contributions
$454,444
Change in Net Assets
$440,829

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$347,325Fair Market Value
Total Noncash Contributions1$347,325-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,203,411
Revenue Not Reported on Financial Statements
$61,880
Revenue Not Reported on Form 990
$3,621,865
Total Revenue per Audited Statements
$4,825,276
Total Revenue per Form 990
$1,265,291
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$812,462
Salaries, Compensation, and Employee Benefits$12,000
Total Fundraising Expense$6,576
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$158,299$30,000$3,514$191,813
Depreciation Depletion$172,071--$172,071
Information Technology$70,590--$70,590
Fees for Service Investment Mgmnt Fees-$61,880-$61,880
Fees for Services Other-$44,050-$44,050
Other Expenses$39,031--$39,031
Occupancy$22,590$5,648-$28,238
Fees for Services Accounting-$17,733-$17,733
Fees for Services Management$6,600$8,850$50$15,500
Current Officers, Directors, Trustees, and Key Employees$4,800$6,000$1,200$12,000
Conferences and Meetings$114$9,798-$9,912
Insurance$3,976--$3,976
Advertising$3,672--$3,672
Office Expenses-$1,250$1,812$3,062
Total Functional Expenses$632,677$185,209$6,576$824,462

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,778,554
Expenses Not Reported on Form 990$2,015,972
Total Expenses per Form 990$824,462
Expenses per Audited Statements$762,582
Expenses Not Reported on Financial Statements$61,880
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
Audit committee
No
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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Copy of completed form 990 given to executive director and made available to the board of trustees for their review and comments before the returns filing due date.”

Form 990, Page 6, Part VI, Line 19

“Financial statements are available upon request or can be viewed on third- party websites such as guidestar or massachusetts attorney general's division of public charties.”

Filing and Contact Details

Filer

Filer Name
Trustees of the Haverhill
EIN
04-6047497
Phone
9783731586
Address
99 MAIN STREET, HAVERHILL, MA 01830

Signing Officer

Name
Sarah Moser
Title
Executive Director
Phone
9783731586
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Moser
Formed
1873
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
17

Preparer

Firm
Blinn Farrell & Company Cpas
Address
60 BAILEY BOULEVARD, HAVERHILL, MA 01830
Preparer
Nelson D Blinn CPA
Phone
9783728518
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The haverhill public library serves as a focal point of our community, meeting the lifelong learning needs of all people. The library provides exceptional service, materials, and programs to meet those informational, recreational, and cultural needs.”

Form 990, Part IX, Line 24E

“Youth services 37,028 0 0 supplies 2,610 21,674 0 dvds & video games 24,205 0 0 programming 23,029 0 0 teen services 19,822 0 0 archive expense 15,743 0 0 magazines & newspapers 11,618 0 0 computer supplies 4,625 4,624 0 museum passes 6,374 0 0 other 5,509 0 0 special events 1,244 0 3,514 esl materials 3,897 0 0 hospitality 0 3,702 0 memberships 2,595 0 0 total 158,299 30,000 3,514”

Form 990, Part XI, Line 9

“Change in beneficial interest in trust 870,698”

Financial Statement Notes

Schedule D, Page 1, Part III, Line 1A

“The library maintains collections including artwork, rare books and other historical artifacts for public exhibition and education in furtherance of public service and not for financial gain. The library does not capitalize its collections. The cost of collection items purchased or estimated fair value if donated is recorded as a decrease in the appropriate class of net assets. Proceeds from sales of collection items are recorded as nets assets with donor restrictions and are used to acquire other items for collections or for preservation of collections.”

Schedule D, Page 2, Part III, Line 4

“Since its inception in 1875, the haverhill public library has always had a collection of books relating to local history, genealogy, and native poet john greenleaf whittier. Shortly after the librarys inception, the local whittier club began an official whittier collection at the library around 1887. In 1916, the pecker collection, dedicated to new england, state, and town histories, was started and was later expanded in 1932 to include family histories and genealogical material. In 1923, the haverhill collection was formally established to preserve existing library material and to collect additional material for future generations. In 1963, with the construction of a new library building, plans called for two rooms to house the then 20,700 volumes that made up the whittier, local history, and genealogy collections.”

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

“Change in beneficial interest in trust 870,698”

Raw XML AppendixShowing 400 of 504 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.

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IRS990/MissionDesc0THE HAVERHILL PUBLIC LIBRARY SERVES AS A FOCAL POINT OF OUR COMMUNITY, MEETING THE LIFELONG LEARNING NEEDS OF ALL PEOPLE. THE LIBRARY PROVIDES EXCEPTIONAL SERVICE, MATERIALS, AND PROGRAMS TO MEET THOSE INFORMATIONAL, RECREATIONAL, AND CULTURAL NEEDS.
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BENEFICIAL INTEREST IN TRUST
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LIBRARY MAINTAINS COLLECTIONS INCLUDING ARTWORK, RARE BOOKS AND OTHER HISTORICAL ARTIFACTS FOR PUBLIC EXHIBITION AND EDUCATION IN FURTHERANCE OF PUBLIC SERVICE AND NOT FOR FINANCIAL GAIN. THE LIBRARY DOES NOT CAPITALIZE ITS COLLECTIONS. THE COST OF COLLECTION ITEMS PURCHASED OR ESTIMATED FAIR VALUE IF DONATED IS RECORDED AS A DECREASE IN THE APPROPRIATE CLASS OF NET ASSETS. PROCEEDS FROM SALES OF COLLECTION ITEMS ARE RECORDED AS NETS ASSETS WITH DONOR RESTRICTIONS AND ARE USED TO ACQUIRE OTHER ITEMS FOR COLLECTIONS OR FOR PRESERVATION OF COLLECTIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SINCE ITS INCEPTION IN 1875, THE HAVERHILL PUBLIC LIBRARY HAS ALWAYS HAD A COLLECTION OF BOOKS RELATING TO LOCAL HISTORY, GENEALOGY, AND NATIVE POET JOHN GREENLEAF WHITTIER. SHORTLY AFTER THE LIBRARYS INCEPTION, THE LOCAL WHITTIER CLUB BEGAN AN OFFICIAL WHITTIER COLLECTION AT THE LIBRARY AROUND 1887. IN 1916, THE PECKER COLLECTION, DEDICATED TO NEW ENGLAND, STATE, AND TOWN HISTORIES, WAS STARTED AND WAS LATER EXPANDED IN 1932 TO INCLUDE FAMILY HISTORIES AND GENEALOGICAL MATERIAL. IN 1923, THE HAVERHILL COLLECTION WAS FORMALLY ESTABLISHED TO PRESERVE EXISTING LIBRARY MATERIAL AND TO COLLECT ADDITIONAL MATERIAL FOR FUTURE GENERATIONS. IN 1963, WITH THE CONSTRUCTION OF A NEW LIBRARY BUILDING, PLANS CALLED FOR TWO ROOMS TO HOUSE THE THEN 20,700 VOLUMES THAT MADE UP THE WHITTIER, LOCAL HISTORY, AND GENEALOGY COLLECTIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2CHANGE IN BENEFICIAL INTEREST IN TRUST 870,698
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 1, PART III, LINE 1A
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 2, PART III, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.51760
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02288160

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