Civic Intelligence

Amsterdam Free Library

990 • Fiscal year 2017 • EIN 14-1364469

Jan 01, 2017 to Dec 31, 2017 • Filed on May 09, 2018

28 Church StAmsterdam, NY 12010

(518) 842-1080

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

14th percentile

0.00x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

63rd percentile

8.6%

Higher net margin than 63% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

52nd percentile

3.7%

Faster asset growth than 52% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

66th percentile

13%

Faster revenue growth than 66% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,221,745

Up $43,630 (+3.7%) from 2016

Net Assets

Up

$1,221,745

Up $43,798 (+3.7%) from 2016

Liabilities

Down

$0

Down $168 (-100%) from 2016

Revenue

Up

$382,165

Up $44,333 (+13%) from 2016

Expenses

Up

$349,477

Up $35,317 (+11%) from 2016

Net Income

Up

$32,688

Up $9,016 (+38%) from 2016

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $1,369,595Liabilities 2010: $313Net Assets 2010: $1,369,2822010Assets 2011: $1,286,618Liabilities 2011: $524Net Assets 2011: $1,286,0942011Assets 2012: $1,335,674Liabilities 2012: $653Net Assets 2012: $1,335,0212012Assets 2013: $1,328,788Liabilities 2013: -$329Net Assets 2013: $1,329,1172013Assets 2014: $1,233,987Liabilities 2014: $0Net Assets 2014: $1,233,9872014Assets 2015: $1,147,118Liabilities 2015: $470Net Assets 2015: $1,146,6482015Assets 2016: $1,178,115Liabilities 2016: $168Net Assets 2016: $1,177,9472016Assets 2017: $1,221,745Liabilities 2017: $0Net Assets 2017: $1,221,7452017Assets 2018: $1,246,315Liabilities 2018: $853Net Assets 2018: $1,245,4622018Assets 2019: $1,300,572Liabilities 2019: $189Net Assets 2019: $1,300,3832019Assets 2020: $1,801,841Liabilities 2020: $173Net Assets 2020: $1,801,6682020Assets 2021: $2,084,175Liabilities 2021: $456Net Assets 2021: $2,083,7192021Assets 2022: $2,372,470Liabilities 2022: $416Net Assets 2022: $2,372,0542022Assets 2023: $2,426,993Liabilities 2023: $924Net Assets 2023: $2,426,0692023Assets 2024: $3,097,942Liabilities 2024: $971Net Assets 2024: $3,096,9712024Assets 2025: $3,842,406Liabilities 2025: $528Net Assets 2025: $3,841,8782025

Highlighted filing

2017

Assets$1,221,745
Liabilities$0
Net Assets$1,221,745

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $321,5522010Revenue 2011: $320,270Expenses 2011: $357,276Net Income 2011: -$37,0062011Expenses 2012: $306,8932012Revenue 2013: $227,037Expenses 2013: $284,787Net Income 2013: -$57,7502013Revenue 2014: $257,237Expenses 2014: $322,320Net Income 2014: -$65,0832014Revenue 2015: $286,002Expenses 2015: $309,753Net Income 2015: -$23,7512015Revenue 2016: $337,832Expenses 2016: $314,160Net Income 2016: $23,6722016Revenue 2017: $382,165Expenses 2017: $349,477Net Income 2017: $32,6882017Revenue 2018: $422,026Expenses 2018: $359,845Net Income 2018: $62,1812018Revenue 2019: $407,096Expenses 2019: $377,316Net Income 2019: $29,7802019Revenue 2020: $750,804Expenses 2020: $341,980Net Income 2020: $408,8242020Revenue 2021: $686,625Expenses 2021: $470,599Net Income 2021: $216,0262021Revenue 2022: $902,195Expenses 2022: $495,051Net Income 2022: $407,1442022Revenue 2023: $403,557Expenses 2023: $384,822Net Income 2023: $18,7352023Revenue 2024: $1,329,922Expenses 2024: $727,974Net Income 2024: $601,9482024Revenue 2025: $1,409,274Expenses 2025: $691,216Net Income 2025: $718,0582025

Highlighted filing

2017

Revenue$382,165
Expenses$349,477
Net Income$32,688
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 9, 2018
Return Version
2017v2.2
Gross Receipts
$382,165
Mission and Program Overview

Mission

Community education/entertainment

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,177,947$1,221,745▲ $43,798
Land, Buildings, and Equipment, Net$231,234$228,597▼ $2,637
Savings and Temporary Cash Investments$166,968$180,693▲ $13,725
Cash and Non-Interest-Bearing Accounts$24,646$13,596▼ $11,050
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,178,115$1,221,745▲ $43,630
Other Assets Total$755,267$798,859▲ $43,592
Liabilities
Accounts Payable and Accrued Expenses$168--
Total Liabilities$168$0▼ $168
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,177,947$1,221,745▲ $43,798
Total Liabilities and Net Assets / Fund Balance$1,178,115$1,221,745▲ $43,630

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$173,164$55,844$229,008
Equipment$55,433$26,537$81,970
Other Land Buildings-$2,493$2,493
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$339,801
Program Service Revenue
$17,529
Investment Income
$17,972
Other Revenue
$6,863
All Other Contributions
$291,949
Change in Net Assets
$32,688
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$218,865
Other Expenses$130,612
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$138,118$46,039-$184,157
Payroll Taxes$14,192$4,730-$18,922
All Other Expenses$13,524$4,508-$18,032
Fees for Services Accounting$10,672$3,557-$14,229
Depreciation Depletion$10,604$3,535-$14,139
Other Employee Benefits$10,596$3,532-$14,128
Occupancy$10,268$3,422-$13,690
Insurance$7,172$2,391-$9,563
Information Technology$7,133$2,378-$9,511
Other Expenses$4,877$1,626-$6,503
Fees for Service Investment Mgmnt Fees$4,851$1,617-$6,468
Office Expenses$4,706$1,568-$6,274
Pension Plan Contributions$1,244$414-$1,658
Fees for Services Legal$750$250-$1,000
Total Functional Expenses$262,110$87,367$0$349,477
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
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, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Amsterdam Free Library
EIN
14-1364469
Phone
5188421080
Address
28 CHURCH ST, AMSTERDAM, NY 12010

Signing Officer

Name
John Naple
Title
President
Signed
2018-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Naple
Legal Domicile
Ny
Voting Board Members
13
Independent Board Members
0
Employees
0

Preparer

Firm
Spagnola & Spagnola Accounting Firm LLC
Address
1466 Midline Road, Amsterdam, NY 12010
Preparer
Mark L Spagnola
Phone
5188432040
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Adjustment for prior year balances = -$31195

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IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt042305
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt03422
IRS990/OccupancyGrp/ProgramServicesAmt010268
IRS990/OccupancyGrp/TotalAmt013690
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01568
IRS990/OfficeExpensesGrp/ProgramServicesAmt04706
IRS990/OfficeExpensesGrp/TotalAmt06274
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt0755267
IRS990/OtherAssetsTotalGrp/EOYAmt0798859
IRS990/OtherChangesInNetAssetsAmt0-31195
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03532
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt010596
IRS990/OtherEmployeeBenefitsGrp/TotalAmt014128
IRS990/OtherExpensesGrp/Desc0BOOKS/TAPES/DVD
IRS990/OtherExpensesGrp/Desc1COMPUTER SERVICE/REPAIRS
IRS990/OtherExpensesGrp/Desc2PERIOICALS
IRS990/OtherExpensesGrp/Desc3SPECIAL PROGRAMS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04337
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11751
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21712
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt31626
IRS990/OtherExpensesGrp/ProgramServicesAmt013013
IRS990/OtherExpensesGrp/ProgramServicesAmt15252
IRS990/OtherExpensesGrp/ProgramServicesAmt25138
IRS990/OtherExpensesGrp/ProgramServicesAmt34877
IRS990/OtherExpensesGrp/TotalAmt017350
IRS990/OtherExpensesGrp/TotalAmt17003
IRS990/OtherExpensesGrp/TotalAmt26850
IRS990/OtherExpensesGrp/TotalAmt36503
IRS990/OtherRevenueMiscGrp/Desc0INSURANCE PROCEEDS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt06863
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06863
IRS990/OtherRevenueTotalAmt06863
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt046039
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0138118
IRS990/OtherSalariesAndWagesGrp/TotalAmt0184157
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04730
IRS990/PayrollTaxesGrp/ProgramServicesAmt014192
IRS990/PayrollTaxesGrp/TotalAmt018922
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0414
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01244
IRS990/PensionPlanContributionsGrp/TotalAmt01658
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0JOHN NAPLE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0AMSTERDAM READS
IRS990/ProgramServiceRevenueGrp/Desc1BOOK SALES
IRS990/ProgramServiceRevenueGrp/Desc2DESK SALES
IRS990/ProgramServiceRevenueGrp/Desc3FRIENDS OF AMSTERDAM LIBR
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01669
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12128
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt27992
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt35740
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01669
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12128
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt27992
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt35740
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0293332
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt023312
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0109607
IRS990/PYOtherRevenueAmt011865
IRS990/PYProgramServiceRevenueAmt09323
IRS990/PYRevenuesLessExpensesAmt023672
IRS990/PYSalariesCompEmpBnftPaidAmt0204553
IRS990/PYTotalExpensesAmt0314160
IRS990/PYTotalRevenueAmt0337832
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt032688
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01177947
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01221745
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0166968
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0180693
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0339801
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0293332
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0242518
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0178594
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0147295
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01201540
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt01201540
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0339801
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0293332
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0242518
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0178594
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0147295
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01201540
IRS990ScheduleA/TotalSupportAmt01201540
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt055433
IRS990ScheduleD/EquipmentGrp/DepreciationAmt026537
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt081970
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0173164
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt055844
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0229008
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02493
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02493
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0228597
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0798859
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ADJUSTMENT FOR PRIOR YEAR BALANCES = -$31195
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.84$0.00$3.84$1.41$0.69$0.72
2024Detailed filing. Detailed filing data is available for this year.$3.10$0.00$3.10$1.33$0.73$0.60
2023Detailed filing. Detailed filing data is available for this year.$2.43$0.00$2.43$0.40$0.38$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.37$0.00$2.37$0.90$0.50$0.41
2021Detailed filing. Detailed filing data is available for this year.$2.08$0.00$2.08$0.69$0.47$0.22
2020Detailed filing. Detailed filing data is available for this year.$1.80$0.00$1.80$0.75$0.34$0.41
2019Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$0.41$0.38$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.25$0.00$1.25$0.42$0.36$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.22$0.00$1.22$0.38$0.35$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$0.34$0.31$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.15$0.00$1.15$0.29$0.31$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.23$0.00$1.23$0.26$0.32$0.07
2013Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.33$0.23$0.28$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.00$1.34$0.31
2011Summary only. Only limited summary data is available for this year.$1.29$0.00$1.29$0.32$0.36$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.00$1.37$0.32