Civic Intelligence

Quogue Free Library Inc.

990 • Fiscal year 2013 • EIN 11-2123274

Jan 01, 2013 to Dec 31, 2013 • Filed on Jun 23, 2014

PO Box 5036Quogue, NY 11959

(631) 653-4224

Siviq Scores

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

Liabilities / Assets

26th percentile

0.01x

Higher debt load relative to assets than 26% of similar nonprofits.

2013 filings • NTEE B • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

35th percentile

0.02x

Higher debt load relative to revenue than 35% of similar nonprofits.

2013 filings • NTEE B • $1M-$5M nonprofits • Source year 2013

Net Margin

66th percentile

9.6%

Higher net margin than 66% of similar nonprofits.

2013 filings • NTEE B • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

80th percentile

$110,325

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

2013 filings • NTEE B • $1M-$5M nonprofits • Source year 2013

Asset Growth

53rd percentile

4.9%

Faster asset growth than 53% of similar nonprofits.

2013 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$1,678,101

Up $78,236 (+4.9%) from 2012

Net Assets

Up

$1,665,946

Up $82,077 (+5.2%) from 2012

Liabilities

Down

$12,155

Down $3,841 (-24%) from 2012

Revenue

$806,784

No earlier filing loaded for comparison.

Expenses

Up

$729,027

Up $39,348 (+5.7%) from 2012

Net Income

$77,757

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $1,516,478Liabilities 2011: $8,778Net Assets 2011: $1,507,7002011Assets 2012: $1,599,865Liabilities 2012: $15,996Net Assets 2012: $1,583,8692012Assets 2013: $1,678,101Liabilities 2013: $12,155Net Assets 2013: $1,665,9462013Assets 2014: $1,761,755Liabilities 2014: $15,872Net Assets 2014: $1,745,8832014Assets 2015: $1,788,639Liabilities 2015: $18,348Net Assets 2015: $1,770,2912015Assets 2016: $1,820,458Liabilities 2016: $7,010Net Assets 2016: $1,813,4482016Assets 2017: $1,847,907Liabilities 2017: $21,679Net Assets 2017: $1,826,2282017Assets 2018: $2,880,042Liabilities 2018: $137,202Net Assets 2018: $2,742,8402018Assets 2019: $7,481,818Liabilities 2019: $787,858Net Assets 2019: $6,693,9602019Assets 2020: $9,380,392Liabilities 2020: $1,946,413Net Assets 2020: $7,433,9792020Assets 2021: $10,247,286Liabilities 2021: $2,125,305Net Assets 2021: $8,121,9812021Assets 2022: $9,689,547Liabilities 2022: $1,779,598Net Assets 2022: $7,909,9492022Assets 2023: $9,474,598Liabilities 2023: $1,703,859Net Assets 2023: $7,770,7392023Assets 2024: $9,355,290Liabilities 2024: $1,617,268Net Assets 2024: $7,738,0222024

Highlighted filing

2013

Assets$1,678,101
Liabilities$12,155
Net Assets$1,665,946

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $668,0622011Expenses 2012: $689,6792012Revenue 2013: $806,784Expenses 2013: $729,027Net Income 2013: $77,7572013Revenue 2014: $848,708Expenses 2014: $768,721Net Income 2014: $79,9872014Revenue 2015: $902,689Expenses 2015: $879,369Net Income 2015: $23,3202015Revenue 2016: $888,898Expenses 2016: $850,277Net Income 2016: $38,6212016Revenue 2017: $428,850Expenses 2017: $417,821Net Income 2017: $11,0292017Revenue 2018: $1,833,949Expenses 2018: $927,287Net Income 2018: $906,6622018Revenue 2019: $5,063,640Expenses 2019: $1,112,520Net Income 2019: $3,951,1202019Revenue 2020: $1,603,056Expenses 2020: $863,037Net Income 2020: $740,0192020Revenue 2021: $1,683,180Expenses 2021: $995,178Net Income 2021: $688,0022021Revenue 2022: $1,410,261Expenses 2022: $1,622,293Net Income 2022: -$212,0322022Revenue 2023: $1,484,067Expenses 2023: $1,626,681Net Income 2023: -$142,6142023Revenue 2024: $1,660,510Expenses 2024: $1,695,111Net Income 2024: -$34,6012024

Highlighted filing

2013

Revenue$806,784
Expenses$729,027
Net Income$77,757
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jun 23, 2014
Return Version
2013v3.1
Gross Receipts
$806,784
Mission and Program Overview

Mission

To provide the citizens of quogue with the services attributable to that of any public library.

To provide the citizens of quogue with the services attributable to that of any public library

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$878,702$922,414▲ $43,712
Land, Buildings, and Equipment, Net$700,767$729,320▲ $28,553
Prepaid Expenses and Deferred Charges$12,095$13,746▲ $1,651
Investments in Publicly Traded Securities$8,101$12,421▲ $4,320
Cash and Non-Interest-Bearing Accounts$200$200→ $0
Total Assets$1,599,865$1,678,101▲ $78,236
Liabilities
Accounts Payable and Accrued Expenses$14,661$8,293▼ $6,368
Other Liabilities$1,335$3,862▲ $2,527
Total Liabilities$15,996$12,155▼ $3,841
Net Assets / Fund Balance
Unrestricted Net Assets$899,765$967,929▲ $68,164
Temporarily Rstr Net Assets$684,104$698,017▲ $13,913
Total Net Assets Fund Balance$1,583,869$1,665,946▲ $82,077
Total Liabilities and Net Assets / Fund Balance$1,599,865$1,678,101▲ $78,236

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$616,959$449,526$1,066,485
Equipment$49,537$187,164$236,701
Land$40,204-$40,204
Other Land Buildings$22,620-$22,620
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christine CliftonDirectorFT$91,603$18,722$110,325

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$755,111
Program Service Revenue
$44,368
Investment Income
$7,305
Other Revenue
$0
All Other Contributions
$95,708
Change in Net Assets
$77,757

Audited Revenue Reconciliation

Revenue per Audited Statements
$806,784
Revenue Not Reported on Form 990
$4,320
Total Revenue per Audited Statements
$811,104
Total Revenue per Form 990
$806,784
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$411,134
Other Expenses$317,893
Total Fundraising Expense$10,010
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$347,717--$347,717
All Other Expenses$10,853$17,494$10,010$38,357
Office Expenses$15,254$18,685-$33,939
Depreciation Depletion-$32,502-$32,502
Other Employee Benefits$28,554--$28,554
Payroll Taxes$26,368--$26,368
Occupancy-$23,993-$23,993
Fees for Services Other-$21,434-$21,434
Insurance-$15,218-$15,218
Other Expenses$11,790$30,931-$11,790
Pension Plan Contributions$8,495--$8,495
Fees for Services Accounting-$7,000-$7,000
Travel-$1,519-$1,519
Conferences and Meetings$723--$723
Total Functional Expenses$550,241$168,776$10,010$729,027

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$729,027
Total Expenses per Audited Statements$729,027
Total Expenses per Form 990$729,027
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$3,517
Payroll Taxes Payable$345
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
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

Independent auditor who prepared audited finanical statments and form 990 provided a detailed presentation of the audited financial statements and form 990 to the board.

Form 990, Page 6, Part VI, Line 12C

Any disclosure of a conflict of interest is reviewed by board

Form 990, Page 6, Part VI, Line 15A

Directors salary is reviewed and determined by the board using comparable data and contemporaneous substantiation of the decision.

Form 990, Page 6, Part VI, Line 15B

Compensation process for other officers or key employees is reviewed and determined by the board using comparable data and contemporaneous substantiation of the decision.

Form 990, Page 6, Part VI, Line 19

All governing documents will be made public upon written request.

Filing and Contact Details

Filer

EIN
11-2123274

Signing Officer

Name
Cristina Kepner
Title
Treasurer
Signed
2014-06-23

Organization Details

Principal Officer
Cristina Kepner
Formed
1896
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
21

Preparer

Preparer
Gregory Ferraris
Phone
6317250145
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0922414
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01016510
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04644
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04665
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05529
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt031920
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt044368
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IRS990ScheduleA/PublicSupportPY170Pct00.99210
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IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0485041
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0755111
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0716903
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0700992
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0700235
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0676254
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03549495
IRS990ScheduleA/TotalSupportAmt03581415
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0616959
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0449526
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01066485
IRS990ScheduleD/CollectionUsedPubExhibitionInd0X
IRS990ScheduleD/CollUsedLoanOrExchProgInd0X
IRS990ScheduleD/CollUsedScholarlyRsrchInd0X
IRS990ScheduleD/EquipmentGrp/BookValueAmt049537
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0187164
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0236701
IRS990ScheduleD/ExpensesSubtotalAmt0729027
IRS990ScheduleD/LandGrp/BookValueAmt040204
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt040204
IRS990ScheduleD/NetUnrealizedGainsInvstAmt04320
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt022620
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt022620
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03517
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1345
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAXES PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt04320
IRS990ScheduleD/RevenueSubtotalAmt0806784
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0729320
IRS990ScheduleD/TotalExpensesPerForm990Amt0729027
IRS990ScheduleD/TotalLiabilityAmt03862
IRS990ScheduleD/TotalRevenuePerForm990Amt0806784
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0811104
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0INDEPENDENT AUDITOR WHO PREPARED AUDITED FINANICAL STATMENTS AND FORM 990 PROVIDED A DETAILED PRESENTATION OF THE AUDITED FINANCIAL STATEMENTS AND FORM 990 TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANY DISCLOSURE OF A CONFLICT OF INTEREST IS REVIEWED BY BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DIRECTORS SALARY IS REVIEWED AND DETERMINED BY THE BOARD USING COMPARABLE DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DECISION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION PROCESS FOR OTHER OFFICERS OR KEY EMPLOYEES IS REVIEWED AND DETERMINED BY THE BOARD USING COMPARABLE DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DECISION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL GOVERNING DOCUMENTS WILL BE MADE PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TempOrPermanentEndowmentsInd0false
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IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010010
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0168776
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0550241
IRS990/TotalFunctionalExpensesGrp/TotalAmt0729027
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt012155
IRS990/TotalLiabilitiesGrp/BOYAmt015996
IRS990/TotalLiabilitiesGrp/EOYAmt012155
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01583869
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01665946
IRS990/TotalOtherCompensationAmt018722
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt01252
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt01252
IRS990/TotalProgramServiceExpensesAmt0550241
IRS990/TotalProgramServiceRevenueAmt044368
IRS990/TotalReportableCompFromOrgAmt091603
IRS990/TotalRevenueGrp/ExclusionAmt07305
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt044368
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0806784
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01599865
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01678101
IRS990/TravelGrp/ManagementAndGeneralAmt01519
IRS990/TravelGrp/TotalAmt01519
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0899765
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0967929
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10QUOGUE FREE LIBRARY INC
IRS990/USAddress/City0QUOGUE
IRS990/USAddress/State0NY
IRS990/USAddress/ZIPCode011959
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0QUOGUELIBRARY.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CRISTINA KEPNER

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.36$1.62$7.74$1.66$1.70$0.03
2023Detailed filing. Detailed filing data is available for this year.$9.47$1.70$7.77$1.48$1.63$0.14
2022Detailed filing. Detailed filing data is available for this year.$9.69$1.78$7.91$1.41$1.62$0.21
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.2$2.13$8.12$1.68$1.00$0.69
2020Detailed filing. Detailed filing data is available for this year.$9.38$1.95$7.43$1.60$0.86$0.74
2019Detailed filing. Detailed filing data is available for this year.$7.48$0.79$6.69$5.06$1.11$3.95
2018Detailed filing. Detailed filing data is available for this year.$2.88$0.14$2.74$1.83$0.93$0.91
2017Summary only. Only limited summary data is available for this year.$1.85$0.02$1.83$0.43$0.42$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.82$0.01$1.81$0.89$0.85$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.79$0.02$1.77$0.90$0.88$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.76$0.02$1.75$0.85$0.77$0.08
2013Detailed filing. Detailed filing data is available for this year.$1.68$0.01$1.67$0.81$0.73$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$0.02$1.58$0.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.01$1.51$0.67