Civic Intelligence

Clapp Memorial Library Inc.

990 • Fiscal year 2024 • EIN 04-6068806

Jul 01, 2023 to Jun 30, 2024 • Filed on Sep 10, 2024

Organization ProfileWWW.CLAPPLIBRARY.ORG
19 South Main StreetBelchertown, MA 01007

(413) 323-0417

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.00x

Higher debt load relative to assets than 23% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

32nd percentile

0.02x

Higher debt load relative to revenue than 32% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

62nd percentile

11%

Higher net margin than 62% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

46th percentile

2.9%

Faster asset growth than 46% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

20th percentile

-12%

Faster revenue growth than 20% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets23rd percentile

Assets

Up

$1,422,155

Up $40,347 (+2.9%) from 2023

Net Assets

Up

$1,419,829

Up $40,340 (+2.9%) from 2023

Liabilities

Up

$2,326

Up $7 (+0.3%) from 2023

Revenue And Expenses
Liabilities / Revenue32nd percentileNet Margin62nd percentile

Revenue

Down

$138,673

Down $19,464 (-12%) from 2023

Expenses

Up

$123,211

Up $28,694 (+30%) from 2023

Net Income

Down

$15,462

Down $48,158 (-76%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth46th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $711,357Liabilities 2010: $2,250Net Assets 2010: $709,1072010Assets 2011: $747,074Liabilities 2011: $2,325Net Assets 2011: $744,7492011Assets 2012: $769,546Liabilities 2012: $2,325Net Assets 2012: $767,2212012Assets 2013: $913,847Liabilities 2013: $2,325Net Assets 2013: $911,5222013Assets 2014: $940,028Liabilities 2014: $2,325Net Assets 2014: $937,7032014Assets 2015: $918,899Liabilities 2015: $2,325Net Assets 2015: $916,5742015Assets 2016: $926,807Liabilities 2016: $2,325Net Assets 2016: $924,4822016Assets 2017: $950,284Liabilities 2017: $2,325Net Assets 2017: $947,9592017Assets 2018: $970,090Liabilities 2018: $2,325Net Assets 2018: $967,7652018Assets 2019: $990,695Liabilities 2019: $2,325Net Assets 2019: $988,3702019Assets 2020: $1,130,937Liabilities 2020: $2,325Net Assets 2020: $1,128,6122020Assets 2021: $1,294,309Liabilities 2021: $2,325Net Assets 2021: $1,291,9842021Assets 2022: $1,307,345Liabilities 2022: $2,325Net Assets 2022: $1,305,0202022Assets 2023: $1,381,808Liabilities 2023: $2,319Net Assets 2023: $1,379,4892023Assets 2024: $1,422,155Liabilities 2024: $2,326Net Assets 2024: $1,419,8292024Assets 2025: $1,500,513Liabilities 2025: $2,321Net Assets 2025: $1,498,1922025

Highlighted filing

2024

Assets$1,422,155
Liabilities$2,326
Net Assets$1,419,829
Open 2024 Filing

Operations Trend

Revenue Growth20th percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $277,479Expenses 2010: $65,516Net Income 2010: $211,9632010Expenses 2011: $39,1982011Expenses 2012: $47,1742012Revenue 2013: $98,185Expenses 2013: $36,232Net Income 2013: $61,9532013Revenue 2014: $47,831Expenses 2014: $33,546Net Income 2014: $14,2852014Revenue 2015: $68,610Expenses 2015: $90,864Net Income 2015: -$22,2542015Revenue 2016: $88,195Expenses 2016: $76,888Net Income 2016: $11,3072016Revenue 2017: $59,544Expenses 2017: $43,500Net Income 2017: $16,0442017Revenue 2018: $57,507Expenses 2018: $43,737Net Income 2018: $13,7702018Revenue 2019: $94,224Expenses 2019: $67,792Net Income 2019: $26,4322019Revenue 2020: $182,939Expenses 2020: $53,622Net Income 2020: $129,3172020Revenue 2021: $149,944Expenses 2021: $43,593Net Income 2021: $106,3512021Revenue 2022: $98,419Expenses 2022: $51,041Net Income 2022: $47,3782022Revenue 2023: $158,137Expenses 2023: $94,517Net Income 2023: $63,6202023Revenue 2024: $138,673Expenses 2024: $123,211Net Income 2024: $15,4622024Revenue 2025: $224,343Expenses 2025: $166,346Net Income 2025: $57,9972025

Highlighted filing

2024

Revenue$138,673
Expenses$123,211
Net Income$15,462
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Sep 10, 2024
Return Version
2023v5.1
Gross Receipts
$138,673
Mission and Program Overview

Mission

The clapp memorial library is a popular and dynamic community resource which strives to satisfy the need for high quality, comprehensive public library services in areas that are among the most important to the belchertown community.

PUBLIC LIBRARY SERVICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$738,034$750,757▲ $12,723
Investments Other Securities$247,179$279,001▲ $31,822
Cash and Non-Interest-Bearing Accounts$228,438$175,116▼ $53,322
Accounts Receivable$101,898$114,940▲ $13,042
Land, Buildings, and Equipment, Net$64,028$79,778▲ $15,750
Prepaid Expenses and Deferred Charges$2,231$22,563▲ $20,332
Total Assets$1,381,808$1,422,155▲ $40,347
Liabilities
Accounts Payable and Accrued Expenses$2,319$2,326▲ $7
Total Liabilities$2,319$2,326▲ $7
Net Assets / Fund Balance
Net Assets With Donor Restrictions$761,912$763,457▲ $1,545
Net Assets Without Donor Restrictions$617,577$656,372▲ $38,795
Total Net Assets Fund Balance$1,379,489$1,419,829▲ $40,340
Total Liabilities and Net Assets / Fund Balance$1,381,808$1,422,155▲ $40,347

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$72,756$12,229$84,985
Equipment$7,022$1,463$8,485
Other Securities$279,001--
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Bill McclurePresident
ABBY O'BRIENVice President
Carol St AmandTrustee
David LambTrustee
Denise SmithSecretary
Kerri SheppardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$96,786
Program Service Revenue
$4,306
Investment Income
$37,581
Other Revenue
$0
All Other Contributions
$96,786
Change in Net Assets
$15,462
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$123,211
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$8,861$6,562-$15,423
Insurance$13,151--$13,151
Other Expenses$8,733--$8,733
Depreciation Depletion$6,772--$6,772
Advertising$5,291--$5,291
Fees for Services Accounting-$3,672-$3,672
Total Functional Expenses$112,977$10,234$0$123,211
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
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The board of directors reviews and approves the form 990 before it is filed.”

Form 990, Part VI, Section B, Line 12C

“The clapp memorial library follows conflict of interest regulations as required by the town of belchertown and the state of massachusetts. Staff and trustees take an online test and file results with the town clerk.”

Form 990, Part VI, Section C, Line 18

“Made available upon request”

Form 990, Part VI, Section C, Line 19

“Made available upon request”

Filing and Contact Details

Filer

Filer Name
Clapp Memorial Library Inc
EIN
04-6068806
Phone
4133230417
Address
19 SOUTH MAIN STREET, BELCHERTOWN, MA 01007

Signing Officer

Name
Kerri Sheppard
Title
Treasurer
Phone
4133230417
Signed
2024-09-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kerri Sheppard
Formed
1914
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
2

Preparer

Firm
Teixeira CPA Pc
Address
78 MAIN ST, NORTHAMPTON, MA 01060
Preparer
Fernando Teixeira
Phone
4135860990
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Office expense: program service expenses 3,514. Management and general expenses 3,112. Fundraising expenses 0. Total expenses 6,626. Contract services: program service expenses 0. Management and general expenses 3,450. Fundraising expenses 0. Total expenses 3,450. Miscellaneous: program service expenses 2,162. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,162. Dues and subscriptions: program service expenses 1,774. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,774. Grant expense: program service expenses 584. Management and general expenses 0. Fundraising expenses 0. Total expenses 584. Education and training: program service expenses 463. Management and general expenses 0. Fundraising expenses 0. Total expenses 463. Supplies: program service expenses 364. Management and general expenses 0. Fundraising expenses 0. Total expenses 364.”

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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/MissionDesc0THE CLAPP MEMORIAL LIBRARY IS A POPULAR AND DYNAMIC COMMUNITY RESOURCE WHICH STRIVES TO SATISFY THE NEED FOR HIGH QUALITY, COMPREHENSIVE PUBLIC LIBRARY SERVICES IN AREAS THAT ARE AMONG THE MOST IMPORTANT TO THE BELCHERTOWN COMMUNITY.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CLAPP MEMORIAL LIBRARY FOLLOWS CONFLICT OF INTEREST REGULATIONS AS REQUIRED BY THE TOWN OF BELCHERTOWN AND THE STATE OF MASSACHUSETTS. STAFF AND TRUSTEES TAKE AN ONLINE TEST AND FILE RESULTS WITH THE TOWN CLERK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OFFICE EXPENSE: PROGRAM SERVICE EXPENSES 3,514. MANAGEMENT AND GENERAL EXPENSES 3,112. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,626. CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,450. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,450. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 2,162. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,162. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 1,774. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,774. GRANT EXPENSE: PROGRAM SERVICE EXPENSES 584. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 584. EDUCATION AND TRAINING: PROGRAM SERVICE EXPENSES 463. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 463. SUPPLIES: PROGRAM SERVICE EXPENSES 364. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 364.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
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ReturnHeader/ReturnTs02024-09-10T09:25:46-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$1,422,155
Liabilities
$2,326
Net assets
$1,419,829
Revenue
$138,673
Expenses
$123,211
Net income
$15,462
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.00$1.50$0.22$0.17$0.06
2024Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$0.14$0.12$0.02
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.00$1.38$0.16$0.09$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.31$0.10$0.05$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.00$1.29$0.15$0.04$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$0.00$1.13$0.18$0.05$0.13
2019Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.09$0.07$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.00$0.97$0.06$0.04$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.00$0.95$0.06$0.04$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.92$0.09$0.08$0.01
2015Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.92$0.00$0.92$0.07$0.09$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.05$0.03$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.00$0.91$0.10$0.04$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.00$0.77$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.00$0.74$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.00$0.71$0.28$0.07$0.21