Civic Intelligence

Clinton-Essex-Franklin Library System

EIN 14-1646254 • 501(c)3 • Plattsburgh, NY

Profile

PROMOTE LIBRARY SERVICES

33 Oak StreetPlattsburgh, NY 12901

www.cefls.org

Siviq Scores

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

Liabilities / Assets

64th percentile

0.21x

Higher debt load relative to assets than 64% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.24x

Higher debt load relative to revenue than 71% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Source year 2024

Net Margin

62nd percentile

12%

Higher net margin than 62% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

76th percentile

$130,789

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

NTEE B • $1M-$5M nonprofits • Source year 2024

Asset Growth

47th percentile

3.3%

Faster asset growth than 47% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

36th percentile

0.7%

Faster revenue growth than 36% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,122,891

Up $67,811 (+3.3%) from 2023

Liabilities

Down

$444,289

Down $153,770 (-26%) from 2023

Net Assets

Up

$1,678,602

Up $221,581 (+15%) from 2023

Revenue

Up

$1,877,905

Up $13,457 (+0.7%) from 2023

Expenses

Up

$1,659,380

Up $4,236 (+0.3%) from 2023

Net Income

Up

$218,525

Up $9,221 (+4.4%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,922,038Liabilities 2011: $325,220Net Assets 2011: $1,596,8182011Assets 2012: $1,875,864Liabilities 2012: $423,655Net Assets 2012: $1,452,2092012Assets 2013: $1,615,910Liabilities 2013: $325,230Net Assets 2013: $1,290,6802013Assets 2014: $1,529,828Liabilities 2014: $299,340Net Assets 2014: $1,230,4882014Assets 2015: $1,545,559Liabilities 2015: $281,333Net Assets 2015: $1,264,2262015Assets 2016: $1,560,752Liabilities 2016: $219,758Net Assets 2016: $1,340,9942016Assets 2017: $1,573,531Liabilities 2017: $256,759Net Assets 2017: $1,316,7722017Assets 2018: $1,520,572Liabilities 2018: $286,501Net Assets 2018: $1,234,0712018Assets 2019: $1,551,796Liabilities 2019: $292,775Net Assets 2019: $1,259,0212019Assets 2020: $1,590,007Liabilities 2020: $331,200Net Assets 2020: $1,258,8072020Assets 2021: $1,863,629Liabilities 2021: $600,935Net Assets 2021: $1,262,6942021Assets 2022: $1,907,614Liabilities 2022: $646,348Net Assets 2022: $1,261,2662022Assets 2023: $2,055,080Liabilities 2023: $598,059Net Assets 2023: $1,457,0212023Assets 2024: $2,122,891Liabilities 2024: $444,289Net Assets 2024: $1,678,6022024

Highlighted filing

2024

Assets$2,122,891
Liabilities$444,289
Net Assets$1,678,602

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $1,530,922Expenses 2011: $1,707,189Net Income 2011: -$176,2672011Revenue 2012: $1,255,588Expenses 2012: $1,400,538Net Income 2012: -$144,9502012Revenue 2013: $1,200,164Expenses 2013: $1,365,763Net Income 2013: -$165,5992013Revenue 2014: $1,298,562Expenses 2014: $1,358,787Net Income 2014: -$60,2252014Revenue 2015: $1,479,591Expenses 2015: $1,444,713Net Income 2015: $34,8782015Revenue 2016: $1,509,611Expenses 2016: $1,433,945Net Income 2016: $75,6662016Revenue 2017: $1,423,460Expenses 2017: $1,447,036Net Income 2017: -$23,5762017Revenue 2018: $1,413,392Expenses 2018: $1,494,768Net Income 2018: -$81,3762018Revenue 2019: $1,444,236Expenses 2019: $1,419,284Net Income 2019: $24,9522019Revenue 2020: $1,294,301Expenses 2020: $1,294,515Net Income 2020: -$2142020Revenue 2021: $1,323,563Expenses 2021: $1,322,691Net Income 2021: $8722021Revenue 2022: $1,453,296Expenses 2022: $1,456,641Net Income 2022: -$3,3452022Revenue 2023: $1,864,448Expenses 2023: $1,655,144Net Income 2023: $209,3042023Revenue 2024: $1,877,905Expenses 2024: $1,659,380Net Income 2024: $218,5252024

Highlighted filing

2024

Revenue$1,877,905
Expenses$1,659,380
Net Income$218,525

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.12$0.44$1.68$1.88$1.66$0.22
2023Summary only. Only limited summary data is available for this year.$2.06$0.60$1.46$1.86$1.66$0.21
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.65$1.26$1.45$1.46$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.86$0.60$1.26$1.32$1.32$0.00
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.59$0.33$1.26$1.29$1.29$0.00
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.29$1.26$1.44$1.42$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.29$1.23$1.41$1.49$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.26$1.32$1.42$1.45$0.02
2016Summary only. Only limited summary data is available for this year.$1.56$0.22$1.34$1.51$1.43$0.08
2015Summary only. Only limited summary data is available for this year.$1.55$0.28$1.26$1.48$1.44$0.03
2014Summary only. Only limited summary data is available for this year.$1.53$0.30$1.23$1.30$1.36$0.06
2013Summary only. Only limited summary data is available for this year.$1.62$0.33$1.29$1.20$1.37$0.17
2012Summary only. Only limited summary data is available for this year.$1.88$0.42$1.45$1.26$1.40$0.14
2011Summary only. Only limited summary data is available for this year.$1.92$0.33$1.60$1.53$1.71$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 26, 2025
Return Version
2024v5.2
Gross Receipts
$1,877,905
Mission and Program Overview

Mission

PROMOTE LIBRARY SERVICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$632,169$1,034,064▲ $401,895
Cash and Non-Interest-Bearing Accounts$1,057,210$723,727▼ $333,483
Pledges and Grants Receivable$228,325$228,532▲ $207
Prepaid Expenses and Deferred Charges$87,766$85,606▼ $2,160
Intangible Assets$28,000$28,000→ $0
Investments in Publicly Traded Securities$12,829$15,885▲ $3,056
Accounts Receivable$2,371$2,902▲ $531
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Inventories for Sale or Use-$0-
Total Assets$2,055,080$2,122,891▲ $67,811
Other Assets Total$6,410$4,175▼ $2,235
Liabilities
Deferred Revenue$428,707$302,501▼ $126,206
Other Liabilities$63,411$81,613▲ $18,202
Accounts Payable and Accrued Expenses$105,941$60,175▼ $45,766
Total Liabilities$598,059$444,289▼ $153,770
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,457,021$1,678,602▲ $221,581
Total Net Assets Fund Balance$1,457,021$1,678,602▲ $221,581
Total Liabilities and Net Assets / Fund Balance$2,055,080$2,122,891▲ $67,811

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$621,311$509,470$1,130,781
Other Land Buildings$300,087$335,603$635,690
Equipment$32,149$47,312$79,461
Leasehold Improvements$40,441$19,572$60,013
Land$40,076-$40,076
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steven KenworthyExecutive DirectorFT$93,874$36,915$130,789
Michael Spoffordfinance managerFT$64,023$38,998$103,021

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Greenwood IndustriesRoof Replacement4 LOCUST STREET, Hudson Falls, NY 12839$383,608
Revenue and Support

Revenue Composition

Contributions and Grants
$1,812,537
Program Service Revenue
$55,750
Investment Income
$8,075
Other Revenue
$1,543
All Other Contributions
$200
Change in Net Assets
$218,525

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,877,905
Revenue Not Reported on Form 990
$3,056
Total Revenue per Audited Statements
$1,880,961
Total Revenue per Form 990
$1,877,905
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,152,608
Other Expenses$506,772
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$353,722$130,090-$483,812
Other Employee Benefits$108,872$265,182-$374,054
Current Officers, Directors, Trustees, and Key Employees$124,538$45,802-$170,340
All Other Expenses$84,231$13,070-$97,301
Depreciation Depletion$65,716$22,493-$88,209
Pension Plan Contributions$55,921$21,091-$77,012
Payroll Taxes$34,637$12,753-$47,390
Other Expenses$29,708$331-$30,039
Insurance$13,594$4,179-$17,773
Travel$8,864$5,325-$14,189
Conferences and Meetings$5,234$4,497-$9,731
Total Functional Expenses$1,129,608$529,772$0$1,659,380

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,659,380
Total Expenses per Audited Statements$1,659,380
Total Expenses per Form 990$1,659,380
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Compensated Absences$46,999
Grants - Payable$30,439
Operating Lease Liability$4,175
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, Part VI, Section A, Line 8B

Committees do not have the authority to act on behalf of the governing body. Each committee has to bring the information and their recommendations before the full board at their next regular scheduled meeting. Then the full board votes on the recommendation.

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

The completed form 990 is emailed to the Finance Committee and reviewed by the members and any questions are answered by Management or by the independent auditor. Then the document is emailed to the full board after receiving approval from the members of the Finance Committee. During the full board meeting, the head of the finance committee brings the document up for the vote of approval by the full board. Any questions are then answered.

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

Conflict of interest is discussed during the first meeting with a new trustee and reinforced by the annual signing of the policy by each member of our board.

Form 990, Part VI, Section B, Line 15B

The salaries and compensation are discussed, reviewed and approved on a yearly basis by the full Board of Trustees for the Clinton-Essex-Franklin Library System.

Form 990, Part VI, Section C, Line 19

The minutes of the Clinton-Essex-Franklin Library System are available on the CEFLS website after they have been approved by the Board. All other documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Clinton-essex-franklin Library System
EIN
14-1646254
Phone
5185635190
Address
33 OAK STREET, PLATTSBURGH, NY 12901

Signing Officer

Name
Steven Kenworthy
Title
Executive Direc
Signed
2025-11-26
Discuss with paid preparer
Yes

Organization Details

Formed
1954
Legal Domicile
Ny
Voting Board Members
13
Independent Board Members
13
Employees
15

Preparer

Firm
Martindale Keysor & Co PLLC
Address
20 Miller Street, Plattsburgh, NY 12901
Preparer
Rick N Martindale
Phone
5185637717
Supplemental Narrative

Additional Explanations

Statement Note 1

Clinton-Essex-Franklin Library System, Inc. 14-1646254Page 2 Part III - Statement of Program Service Accomplishments: Member Library Service - Clinton-Essex-Franklin Library System, Incorporated provides consultants with expertise in cataloging and technical services, services to children and teenagers, services to special populations, and all phases of library operations. We offer duplication services for printed material such as news letters. 800 phone and fax numbers make reaching the headquarters office easy. An automated library management system serves the System office and thirty of the member libraries. Weekly van delivery ties the libraries and the System office together.

Financial Statement Notes

Part X : FIN48 Footnote

Income taxes - the organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and, therefore, has made no provision for federal income taxes in the accompanying financial statements management has determined that the organization does not have any uncertain tax positions and associated unrecognized benefits that materially impact the financial statements and related disclosures.

Raw XML AppendixShowing 400 of 545 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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