Civic Intelligence

Catskill Public Library

990 • Fiscal year 2016 • EIN 14-6000182

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 12, 2017

1 Franklin StreetCatskill, NY 12414

(518) 943-4230

Siviq Scores

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

Liabilities / Assets

85th percentile

0.67x

Higher debt load relative to assets than 85% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

85th percentile

1.01x

Higher debt load relative to revenue than 85% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

73rd percentile

13%

Higher net margin than 73% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

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.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

81st percentile

19%

Faster asset growth than 81% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

63rd percentile

8.7%

Faster revenue growth than 63% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,054,881

Up $165,282 (+19%) from 2015

Net Assets

Up

$350,273

Up $91,541 (+35%) from 2015

Liabilities

Up

$704,608

Up $73,741 (+12%) from 2015

Revenue

Up

$694,573

Up $55,346 (+8.7%) from 2015

Expenses

Down

$603,032

Down $76,928 (-11%) from 2015

Net Income

Up

$91,541

Up $132,274 (+325%) from 2015

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $730,374Liabilities 2010: $535,852Net Assets 2010: $194,5222010Assets 2011: $240,359Liabilities 2011: $0Net Assets 2011: $240,3592011Assets 2012: $810,612Liabilities 2012: $574,851Net Assets 2012: $235,7612012Assets 2013: $962,915Liabilities 2013: $593,253Net Assets 2013: $369,6622013Assets 2014: $908,567Liabilities 2014: $609,102Net Assets 2014: $299,4652014Assets 2015: $889,599Liabilities 2015: $630,867Net Assets 2015: $258,7322015Assets 2016: $1,054,881Liabilities 2016: $704,608Net Assets 2016: $350,2732016Assets 2017: $407,384Liabilities 2017: $45,242Net Assets 2017: $362,1422017Assets 2018: $1,185,961Liabilities 2018: $786,794Net Assets 2018: $399,1672018Assets 2019: $1,323,256Liabilities 2019: $0Net Assets 2019: $1,323,2562019Assets 2020: $1,420,117Liabilities 2020: $0Net Assets 2020: $1,420,1172020Assets 2021: $1,405,169Liabilities 2021: $0Net Assets 2021: $1,405,1692021Assets 2022: $1,430,920Liabilities 2022: $0Net Assets 2022: $1,430,9202022Assets 2023: $1,493,705Liabilities 2023: $0Net Assets 2023: $1,493,7052023Assets 2024: $1,588,492Liabilities 2024: $0Net Assets 2024: $1,588,4922024

Highlighted filing

2016

Assets$1,054,881
Liabilities$704,608
Net Assets$350,273

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $486,1062010Expenses 2011: $546,9852011Expenses 2012: $598,3602012Revenue 2013: $679,479Expenses 2013: $545,578Net Income 2013: $133,9012013Revenue 2014: $640,823Expenses 2014: $711,020Net Income 2014: -$70,1972014Revenue 2015: $639,227Expenses 2015: $679,960Net Income 2015: -$40,7332015Revenue 2016: $694,573Expenses 2016: $603,032Net Income 2016: $91,5412016Revenue 2017: $738,492Expenses 2017: $726,623Net Income 2017: $11,8692017Revenue 2018: $807,349Expenses 2018: $770,324Net Income 2018: $37,0252018Revenue 2019: $851,032Expenses 2019: $758,979Net Income 2019: $92,0532019Revenue 2020: $958,918Expenses 2020: $862,057Net Income 2020: $96,8612020Revenue 2021: $935,142Expenses 2021: $950,090Net Income 2021: -$14,9482021Revenue 2022: $1,023,570Expenses 2022: $997,819Net Income 2022: $25,7512022Revenue 2023: $1,061,982Expenses 2023: $999,197Net Income 2023: $62,7852023Revenue 2024: $1,180,903Expenses 2024: $1,086,116Net Income 2024: $94,7872024

Highlighted filing

2016

Revenue$694,573
Expenses$603,032
Net Income$91,541
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jun 12, 2017
Return Version
2016v3.0
Gross Receipts
$694,573
Mission and Program Overview

Mission

A public library with locations in catskill and palenville, new york providing reference materialsand various on-line services.

A public library with locations in catskill and palenville, new york providing reference materials and various on-line services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$688,567$826,366▲ $137,799
Savings and Temporary Cash Investments$201,032$228,515▲ $27,483
Total Assets$889,599$1,054,881▲ $165,282
Liabilities
Deferred Revenue$630,867$704,608▲ $73,741
Total Liabilities$630,867$704,608▲ $73,741
Net Assets / Fund Balance
Unrestricted Net Assets$258,732$335,127▲ $76,395
Temporarily Rstr Net Assets-$15,146-
Total Net Assets Fund Balance$258,732$350,273▲ $91,541
Total Liabilities and Net Assets / Fund Balance$889,599$1,054,881▲ $165,282

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$248,593-▲ $477$48,038$201,032
2014$248,035-▲ $558-$248,593
2013$169,097$78,413▲ $525-$248,035
2012$175,491-▲ $606$7,000$169,097
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gil BagnellPresident
Michael MaloneyTrustee
Helene TiegerSecretary
Susan SchamerhornTreasurer
Janet a Del VecchioVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$34,308
Program Service Revenue
$648,226
Investment Income
$1,317
Other Revenue
$10,722
All Other Contributions
$2,807
Change in Net Assets
$91,541

Audited Revenue Reconciliation

Revenue per Audited Statements
$694,573
Total Revenue per Audited Statements
$694,573
Total Revenue per Form 990
$694,573
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$350,236
Other Expenses$252,796
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$187,286$46,821-$234,107
Current Officers, Directors, Trustees, and Key Employees$51,104$12,776-$63,880
Fees for Services Other$23,482$5,870-$29,352
Insurance$23,381$5,845-$29,226
Pension Plan Contributions$21,300$5,325-$26,625
Payroll Taxes$20,499$5,125-$25,624
Occupancy$22,032--$22,032
Other Expenses$7,603$1,901-$9,504
Office Expenses$7,664$866-$8,530
Fees for Services Accounting-$7,440-$7,440
All Other Expenses$4,655--$4,655
Information Technology$3,395$849-$4,244
Conferences and Meetings-$2,336-$2,336
Travel$1,097--$1,097
Total Functional Expenses$507,878$95,154$0$603,032

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$603,032
Total Expenses per Audited Statements$603,032
Total Expenses per Form 990$603,032
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
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

The board reveiews form 990 prior to submission and approves or ratifies prior to submission.

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

Officers, trustees and key employees are required to disclose annual interests that could give rise to conflicts. During the year the organization regularly and consistently monitors this policy through regular communication with those individuals in order to ensure there are no undisclosed conflicts. If there is a conflict the officer, trustee or key employee is excused from voting in order to rectify the matter at hand.

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

The library requested resumes of qualified individuals for the executive director position. Deliberation among board members occurred after reviewing comparable data from other local libraries regarding the proper pay scale for the position. The decision of hire was made by the board of directors, all of whom do not have any financial relationship to the library.

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

The library requested resumes of qualified individuals for other key employees within the organizaiton. Deliberation among board members occurred after reviewing comparable data from other local libraries regarding the proper pay scale for the applicable positions. The decisions of hire were made by the board of directors, all of whom do not have any financial relationship to the library.

Form 990, Page 6, Part VI, Line 19

The library makes available governing documents to the public upon request.

Filing and Contact Details

Filer

Filer Name
Catskill Public Library
EIN
14-6000182
Phone
5189434230
Address
1 FRANKLIN STREET, CATSKILL, NY 12414

Signing Officer

Name
Gil Bagnell
Title
President
Phone
5189434230
Signed
2017-06-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gil Bagnell
Voting Board Members
5
Independent Board Members
5
Employees
17

Preparer

Firm
Accounting Offices of Tom Fucito CPA Pc
Address
PO BOX 897, CAIRO, NY 12413-0897
Preparer
Thomas Fucito CPA
Phone
5186222844
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The organization's quasi-endowment funds are to assure that adequate cash is available at any time.

Raw XML Appendix375 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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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0146435
IRS990ScheduleA/TotalSupportAmt0238364
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0201032
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0477
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt048038
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0248035
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0248593
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0558
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0169097
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt078413
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0248035
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0525
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0175491
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0169097
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0606
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt07000
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IRS990ScheduleD/ExpensesSubtotalAmt0603032
IRS990ScheduleD/RevenueSubtotalAmt0694573
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S QUASI-ENDOWMENT FUNDS ARE TO ASSURE THAT ADEQUATE CASH IS AVAILABLE AT ANY TIME.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/TotalExpensesPerForm990Amt0603032
IRS990ScheduleD/TotalRevenuePerForm990Amt0694573
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0694573
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0603032
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD REVEIEWS FORM 990 PRIOR TO SUBMISSION AND APPROVES OR RATIFIES PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS, TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANNUAL INTERESTS THAT COULD GIVE RISE TO CONFLICTS. DURING THE YEAR THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS THIS POLICY THROUGH REGULAR COMMUNICATION WITH THOSE INDIVIDUALS IN ORDER TO ENSURE THERE ARE NO UNDISCLOSED CONFLICTS. IF THERE IS A CONFLICT THE OFFICER, TRUSTEE OR KEY EMPLOYEE IS EXCUSED FROM VOTING IN ORDER TO RECTIFY THE MATTER AT HAND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE LIBRARY REQUESTED RESUMES OF QUALIFIED INDIVIDUALS FOR THE EXECUTIVE DIRECTOR POSITION. DELIBERATION AMONG BOARD MEMBERS OCCURRED AFTER REVIEWING COMPARABLE DATA FROM OTHER LOCAL LIBRARIES REGARDING THE PROPER PAY SCALE FOR THE POSITION. THE DECISION OF HIRE WAS MADE BY THE BOARD OF DIRECTORS, ALL OF WHOM DO NOT HAVE ANY FINANCIAL RELATIONSHIP TO THE LIBRARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE LIBRARY REQUESTED RESUMES OF QUALIFIED INDIVIDUALS FOR OTHER KEY EMPLOYEES WITHIN THE ORGANIZAITON. DELIBERATION AMONG BOARD MEMBERS OCCURRED AFTER REVIEWING COMPARABLE DATA FROM OTHER LOCAL LIBRARIES REGARDING THE PROPER PAY SCALE FOR THE APPLICABLE POSITIONS. THE DECISIONS OF HIRE WERE MADE BY THE BOARD OF DIRECTORS, ALL OF WHOM DO NOT HAVE ANY FINANCIAL RELATIONSHIP TO THE LIBRARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE LIBRARY MAKES AVAILABLE GOVERNING DOCUMENTS TO THE PUBLIC UPON 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
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt015146
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01054881
IRS990/TotalAssetsGrp/BOYAmt0889599
IRS990/TotalAssetsGrp/EOYAmt01054881
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IRS990/TotalContributionsAmt034308
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt095154
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0507878
IRS990/TotalFunctionalExpensesGrp/TotalAmt0603032
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0630867
IRS990/TotalLiabilitiesEOYAmt0704608
IRS990/TotalLiabilitiesGrp/BOYAmt0630867
IRS990/TotalLiabilitiesGrp/EOYAmt0704608
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0258732
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0350273
IRS990/TotalProgramServiceExpensesAmt0507878
IRS990/TotalProgramServiceRevenueAmt0648226
IRS990/TotalRevenueGrp/ExclusionAmt020382
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0639883
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0694573
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0889599
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01054881
IRS990/TravelGrp/ProgramServicesAmt01097
IRS990/TravelGrp/TotalAmt01097
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0258732
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0335127
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01 FRANKLIN ST
IRS990/USAddress/CityNm0CATSKILL
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd012414
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.CATSKILL.LIB.NY.US
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GIL BAGNELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05189434230
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-06-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CATSKILL PUBLIC LIBRARY
ReturnHeader/Filer/BusinessNameControlTxt0CATS
ReturnHeader/Filer/EIN0146000182
ReturnHeader/Filer/PhoneNum05189434230
ReturnHeader/Filer/USAddress/AddressLine1Txt01 FRANKLIN STREET
ReturnHeader/Filer/USAddress/CityNm0CATSKILL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd012414
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId093E0F0578AD8781A9AD6C596F657AB125F5B67CA
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId093E0F0578AD8781A9AD6C596F657AB125F5B67CA
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471943623
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ACCOUNTING OFFICES OF TOM FUCITO CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 897
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CAIRO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0124130897
ReturnHeader/PreparerPersonGrp/PhoneNum05186222844
ReturnHeader/PreparerPersonGrp/PreparationDt02017-06-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS FUCITO CPA
ReturnHeader/ReturnTs02017-06-22T08:24:44-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.59$0.00$1.59$1.18$1.09$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$1.06$1.00$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.43$0.00$1.43$1.02$1.00$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.41$0.00$1.41$0.94$0.95$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$0.96$0.86$0.10
2019Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$0.85$0.76$0.09
2018Detailed filing. Detailed filing data is available for this year.$1.19$0.79$0.40$0.81$0.77$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.41$0.05$0.36$0.74$0.73$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.05$0.70$0.35$0.69$0.60$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.89$0.63$0.26$0.64$0.68$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.91$0.61$0.30$0.64$0.71$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.96$0.59$0.37$0.68$0.55$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.57$0.24$0.60
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.00$0.24$0.55
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.54$0.19$0.49