Civic Intelligence

The Levi E Coe Library Association

990 • Fiscal year 2025 • EIN 06-6045521

Jul 01, 2024 to Jun 30, 2025 • Filed on Sep 03, 2025

PO Box 458Middlefield, CT 06455

(860) 349-3857

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

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

2025 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

34th percentile

0.00x

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

2025 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

57th percentile

7.8%

Higher net margin than 57% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2025

Asset Growth

58th percentile

6.6%

Faster asset growth than 58% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

52nd percentile

6.8%

Faster revenue growth than 52% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$522,538

Up $32,511 (+6.6%) from 2024

Net Assets

Up

$522,538

Up $32,511 (+6.6%) from 2024

Liabilities

Flat

$0

Flat from 2024

Revenue

Up

$398,898

Up $25,386 (+6.8%) from 2024

Expenses

Up

$367,815

Up $18,525 (+5.3%) from 2024

Net Income

Up

$31,083

Up $6,861 (+28%) from 2024

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $485,284Liabilities 2011: $14,469Net Assets 2011: $470,8152011Assets 2012: $482,270Liabilities 2012: $1,773Net Assets 2012: $480,4972012Assets 2013: $482,494Liabilities 2013: $580Net Assets 2013: $481,9142013Assets 2014: $481,054Liabilities 2014: $0Net Assets 2014: $481,0542014Assets 2015: $512,727Liabilities 2015: $0Net Assets 2015: $512,7272015Assets 2016: $501,768Liabilities 2016: $0Net Assets 2016: $501,7682016Assets 2017: $501,528Liabilities 2017: $0Net Assets 2017: $501,5282017Assets 2018: $493,054Liabilities 2018: $0Net Assets 2018: $493,0542018Assets 2019: $497,462Liabilities 2019: $0Net Assets 2019: $497,4622019Assets 2020: $498,752Liabilities 2020: $13,000Net Assets 2020: $485,7522020Assets 2021: $547,333Liabilities 2021: $0Net Assets 2021: $547,3332021Assets 2022: $515,521Liabilities 2022: $0Net Assets 2022: $515,5212022Assets 2023: $465,804Liabilities 2023: $0Net Assets 2023: $465,8042023Assets 2024: $490,027Liabilities 2024: $0Net Assets 2024: $490,0272024Assets 2025: $522,538Liabilities 2025: $0Net Assets 2025: $522,5382025

Highlighted filing

2025

Assets$522,538
Liabilities$0
Net Assets$522,538

Operations Trend

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

$400K$200K$0-$200KExpenses 2011: $282,0172011Expenses 2012: $282,8372012Revenue 2013: $292,756Expenses 2013: $291,339Net Income 2013: $1,4172013Revenue 2014: $305,430Expenses 2014: $306,290Net Income 2014: -$8602014Revenue 2015: $308,590Expenses 2015: $276,917Net Income 2015: $31,6732015Revenue 2016: $315,554Expenses 2016: $326,513Net Income 2016: -$10,9592016Revenue 2017: $320,955Expenses 2017: $321,303Net Income 2017: -$3482017Revenue 2018: $317,861Expenses 2018: $326,335Net Income 2018: -$8,4742018Revenue 2019: $328,139Expenses 2019: $323,765Net Income 2019: $4,3742019Revenue 2020: $310,516Expenses 2020: $322,226Net Income 2020: -$11,7102020Revenue 2021: $370,069Expenses 2021: $308,340Net Income 2021: $61,7292021Revenue 2022: $307,052Expenses 2022: $338,964Net Income 2022: -$31,9122022Revenue 2023: $341,429Expenses 2023: $391,677Net Income 2023: -$50,2482023Revenue 2024: $373,512Expenses 2024: $349,290Net Income 2024: $24,2222024Revenue 2025: $398,898Expenses 2025: $367,815Net Income 2025: $31,0832025

Highlighted filing

2025

Revenue$398,898
Expenses$367,815
Net Income$31,083
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 3, 2025
Return Version
2024v5.2
Gross Receipts
$398,898
Mission and Program Overview

Mission

Non-profit library open to the public, building and grounds maintenance in the town of middlefield, ct

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$212,831$227,213▲ $14,382
Land, Buildings, and Equipment, Net$191,765$181,985▼ $9,780
Cash and Non-Interest-Bearing Accounts$75,526$103,435▲ $27,909
Total Assets$490,027$522,538▲ $32,511
Other Assets Total$9,905$9,905→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$467,834$500,345▲ $32,511
Net Assets With Donor Restrictions$22,193$22,193→ $0
Total Net Assets Fund Balance$490,027$522,538▲ $32,511
Total Liabilities and Net Assets / Fund Balance$490,027$522,538▲ $32,511

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$169,052$552,197$721,249
Equipment$218$49,960$50,178
Land$12,715-$12,715
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$380,213
Program Service Revenue
$5,557
Investment Income
$13,128
Other Revenue
$0
Change in Net Assets
$31,083
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$228,478
Other Expenses$135,567
Professional Fundraising Fees$3,770
Total Fundraising Expense$3,770
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$207,659$2,032-$209,691
Occupancy$44,275--$44,275
Insurance$35,569--$35,569
Payroll Taxes$18,787--$18,787
All Other Expenses$12,417--$12,417
Depreciation Depletion$9,780--$9,780
Fees for Services Professional Fundraising--$3,770$3,770
Fees for Services Accounting$2,100--$2,100
Office Expenses$1,188--$1,188
Other Expenses$553--$553
Advertising$25--$25
Total Functional Expenses$362,013$2,032$3,770$367,815
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$3,770

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Apeal----
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
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
Yes
Other officer compensation reviewed
Yes
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 governing body review Part VI line 11

Form 990 is provided to the board for review prior to filing. The board is encouraged to review and ask questions pertaining to the 990 by the preparer. Any questions or issues are addressed prior to filing.

Conflict of interest policy compliance Part VI line 12C

Board addresses any conflict of interests at annual meeting. Board members are encouraged to address this issue with the executive director throughout the year, if necessary.

CEO executive director top management comp Part VI line 15A

Salary of executive director is address annually by the board. Changes are made as necessary.

Other officer or key employee compensation Part VI line 15B

Salries for other employees are reviewed by the board annually. Changes are made as necessary.

Governing documents etc available to public Part VI line 19

Governing documents are available to the genersl public upon request. Copies are also available at the town hall of middlefield ct.

Filing and Contact Details

Filer

Filer Name
The Levi E Coe Library Association
EIN
06-6045521
In Care Of
% ROBIN HEATH
Phone
8603493857
Address
PO BOX 458, Middlefield, CT 06455

Signing Officer

Name
Robin Heath
Title
President
Phone
8603493857
Signed
2025-09-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ralph Sayward
Formed
1893
Legal Domicile
Ct
Voting Board Members
18
Independent Board Members
18
Employees
6

Preparer

Firm
A Accounting & Tax Prep LLC
Address
3490 WHITNEY AVE, Hamden, CT 06518
Phone
2032878868
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

MISC

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IRS990/LandBldgEquipCostOrOtherBssAmt0784142
IRS990/LegalDomicileStateCd0CT
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0NON-PROFIT LIBRARY OPEN TO THE PUBLIC, BUILDING AND GROUNDS MAINTENANCE IN THE TOWN OF MIDDLEFIELD, CT
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0490027
IRS990/NetAssetsOrFundBalancesEOYAmt0522538
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0467834
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0500345
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt044275
IRS990/OccupancyGrp/TotalAmt044275
IRS990/OfficeExpensesGrp/ProgramServicesAmt01188
IRS990/OfficeExpensesGrp/TotalAmt01188
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt09905
IRS990/OtherAssetsTotalGrp/EOYAmt09905
IRS990/OtherChangesInNetAssetsAmt01428
IRS990/OtherExpensesGrp/Desc0DUES
IRS990/OtherExpensesGrp/Desc1MATERIALS AND BOOKS
IRS990/OtherExpensesGrp/Desc2POSTAGE
IRS990/OtherExpensesGrp/ProgramServicesAmt011675
IRS990/OtherExpensesGrp/ProgramServicesAmt117985
IRS990/OtherExpensesGrp/ProgramServicesAmt2553
IRS990/OtherExpensesGrp/TotalAmt011675
IRS990/OtherExpensesGrp/TotalAmt117985
IRS990/OtherExpensesGrp/TotalAmt2553
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt02032
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0207659
IRS990/OtherSalariesAndWagesGrp/TotalAmt0209691
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt018787
IRS990/PayrollTaxesGrp/TotalAmt018787
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0RALPH SAYWARD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05557
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05557
IRS990/ProgSrvcAccomActy2Grp/Desc0OTHER EXPENSES
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt053690
IRS990/ProgSrvcAccomActy3Grp/Desc0OCCUPANCY
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt044275
IRS990/ProgSrvcAccomActyOtherGrp/Desc0INSURANCE - EMPLOYEE AND GENERAL
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt035569
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0351396
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt014415
IRS990/PYOtherExpensesAmt0135255
IRS990/PYProgramServiceRevenueAmt07701
IRS990/PYRevenuesLessExpensesAmt024222
IRS990/PYSalariesCompEmpBnftPaidAmt0210265
IRS990/PYTotalExpensesAmt0349290
IRS990/PYTotalProfFndrsngExpnsAmt03770
IRS990/PYTotalRevenueAmt0373512
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt031083
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0212831
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0227213
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0385770
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0359097
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0330348
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0306122
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0327248
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01708585
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt013128
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt014415
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt011081
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt029821
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt068451
IRS990ScheduleA/PrivateFoundation170Ind0X
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.07280
IRS990ScheduleA/PublicSupportPY170Pct00.06730
IRS990ScheduleA/PublicSupportTotal170Amt0129291
IRS990ScheduleA/SubstantialContributorsTotAmt01579294
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0385770
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0359097
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0330348
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0306122
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0327248
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01708585
IRS990ScheduleA/TotalSupportAmt01777036
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/BookValueAmt0169052
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0552197
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0721249
IRS990ScheduleD/EquipmentGrp/BookValueAmt0218
IRS990ScheduleD/EquipmentGrp/DepreciationAmt049960
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt050178
IRS990ScheduleD/LandGrp/BookValueAmt012715
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt012715
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0181985
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL APEAL
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PROVIDED TO THE BOARD FOR REVIEW PRIOR TO FILING. THE BOARD IS ENCOURAGED TO REVIEW AND ASK QUESTIONS PERTAINING TO THE 990 BY THE PREPARER. ANY QUESTIONS OR ISSUES ARE ADDRESSED PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD ADDRESSES ANY CONFLICT OF INTERESTS AT ANNUAL MEETING. BOARD MEMBERS ARE ENCOURAGED TO ADDRESS THIS ISSUE WITH THE EXECUTIVE DIRECTOR THROUGHOUT THE YEAR, IF NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALARY OF EXECUTIVE DIRECTOR IS ADDRESS ANNUALLY BY THE BOARD. CHANGES ARE MADE AS NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALRIES FOR OTHER EMPLOYEES ARE REVIEWED BY THE BOARD ANNUALLY. CHANGES ARE MADE AS NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE AVAILABLE TO THE GENERSL PUBLIC UPON REQUEST. COPIES ARE ALSO AVAILABLE AT THE TOWN HALL OF MIDDLEFIELD CT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MISC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.23$0.00$5.23$3.99$3.68$0.31
2024Detailed filing. Detailed filing data is available for this year.$4.90$0.00$4.90$3.74$3.49$0.24
2023Detailed filing. Detailed filing data is available for this year.$4.66$0.00$4.66$3.41$3.92$0.50
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.16$0.00$5.16$3.07$3.39$0.32
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.47$0.00$5.47$3.70$3.08$0.62
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.99$0.13$4.86$3.11$3.22$0.12
2019Detailed filing. Detailed filing data is available for this year.$4.97$0.00$4.97$3.28$3.24$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.93$0.00$4.93$3.18$3.26$0.08
2017Detailed filing. Detailed filing data is available for this year.$5.02$0.00$5.02$3.21$3.21$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.02$0.00$5.02$3.16$3.27$0.11
2015Detailed filing. Detailed filing data is available for this year.$5.13$0.00$5.13$3.09$2.77$0.32
2014Detailed filing. Detailed filing data is available for this year.$4.81$0.00$4.81$3.05$3.06$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.82$0.01$4.82$2.93$2.91$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.82$0.02$4.80$2.83
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.85$0.14$4.71$2.82
Peer Organizations

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