Civic Intelligence

Phillips Free Library

990 • Fiscal year 2013 • EIN 15-0532226

Jan 01, 2013 to Dec 31, 2013 • Filed on May 05, 2014

PO Box 713077

(607) 749-4616

Siviq Scores

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

Liabilities / Assets

20th percentile

0.00x

Higher debt load relative to assets than 20% of similar nonprofits.

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

Liabilities / Revenue

33rd percentile

0.01x

Higher debt load relative to revenue than 33% of similar nonprofits.

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

Net Margin

57th percentile

4.9%

Higher net margin than 57% of similar nonprofits.

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

Top Officer Pay

41st percentile

$0

Higher top officer pay than 41% of similar nonprofits.

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

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

Asset Growth

44th percentile

2.0%

Faster asset growth than 44% 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

$1,873,197

Up $36,120 (+2.0%) from 2012

Net Assets

Up

$1,870,155

Up $36,868 (+2.0%) from 2012

Liabilities

Down

$3,042

Down $748 (-20%) from 2012

Revenue

$228,174

No earlier filing loaded for comparison.

Expenses

Up

$216,921

Up $8,419 (+4.0%) from 2012

Net Income

$11,253

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.

$6.0M$4.0M$2.0M$0Assets 2010: $1,704,330Liabilities 2010: $1,632Net Assets 2010: $1,702,6982010Assets 2011: $1,774,489Liabilities 2011: $1,443Net Assets 2011: $1,773,0462011Assets 2012: $1,837,077Liabilities 2012: $3,790Net Assets 2012: $1,833,2872012Assets 2013: $1,873,197Liabilities 2013: $3,042Net Assets 2013: $1,870,1552013Assets 2014: $1,946,019Liabilities 2014: $5,250Net Assets 2014: $1,940,7692014Assets 2015: $1,899,756Liabilities 2015: $5,091Net Assets 2015: $1,894,6652015Assets 2016: $1,786,014Liabilities 2016: $4,359Net Assets 2016: $1,781,6552016Assets 2017: $1,951,927Liabilities 2017: $3,242Net Assets 2017: $1,948,6852017Assets 2018: $2,083,945Liabilities 2018: $12,841Net Assets 2018: $2,071,1042018Assets 2019: $2,137,322Liabilities 2019: $2,509Net Assets 2019: $2,134,8132019Assets 2020: $2,574,351Liabilities 2020: $2,950Net Assets 2020: $2,571,4012020Assets 2021: $3,251,202Liabilities 2021: $0Net Assets 2021: $3,251,2022021Assets 2022: $3,135,086Liabilities 2022: $325Net Assets 2022: $3,134,7612022Assets 2023: $3,802,460Liabilities 2023: $2,516Net Assets 2023: $3,799,9442023Assets 2024: $4,086,755Liabilities 2024: $3,825Net Assets 2024: $4,082,9302024

Highlighted filing

2013

Assets$1,873,197
Liabilities$3,042
Net Assets$1,870,155

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $176,1812010Expenses 2011: $193,3412011Expenses 2012: $208,5022012Revenue 2013: $228,174Expenses 2013: $216,921Net Income 2013: $11,2532013Revenue 2014: $210,840Expenses 2014: $249,921Net Income 2014: -$39,0812014Revenue 2015: $69,586Expenses 2015: $118,961Net Income 2015: -$49,3752015Revenue 2016: $213,928Expenses 2016: $253,641Net Income 2016: -$39,7132016Revenue 2017: $229,864Expenses 2017: $232,890Net Income 2017: -$3,0262017Revenue 2018: $228,298Expenses 2018: $247,167Net Income 2018: -$18,8692018Revenue 2019: $260,735Expenses 2019: $261,347Net Income 2019: -$6122019Revenue 2020: $262,193Expenses 2020: $287,459Net Income 2020: -$25,2662020Revenue 2021: $252,971Expenses 2021: $258,747Net Income 2021: -$5,7762021Revenue 2022: $254,921Expenses 2022: $289,801Net Income 2022: -$34,8802022Revenue 2023: $265,444Expenses 2023: $323,017Net Income 2023: -$57,5732023Revenue 2024: $270,085Expenses 2024: $280,469Net Income 2024: -$10,3842024

Highlighted filing

2013

Revenue$228,174
Expenses$216,921
Net Income$11,253
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 5, 2014
Return Version
2013v3.1
Gross Receipts
$311,364
Mission and Program Overview

Mission

The lending of reading materials and other items included in the finger lakes public library system which services the literacy needs of the homer new york area

The lending of reading materials and other items included in the finger lakes public library system which services the literacy needs of the homer, new york area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,162,184$1,123,380▼ $38,804
Investments in Publicly Traded Securities$503,429$521,813▲ $18,384
Savings and Temporary Cash Investments$162,299$214,556▲ $52,257
Cash and Non-Interest-Bearing Accounts$9,165$10,862▲ $1,697
Prepaid Expenses and Deferred Charges-$2,586-
Total Assets$1,837,077$1,873,197▲ $36,120
Liabilities
Other Liabilities$2,738$3,042▲ $304
Accounts Payable and Accrued Expenses$1,052--
Total Liabilities$3,790$3,042▼ $748
Net Assets / Fund Balance
Unrestricted Net Assets$1,789,706$1,830,920▲ $41,214
Temporarily Rstr Net Assets$43,581$39,235▼ $4,346
Total Net Assets Fund Balance$1,833,287$1,870,155▲ $36,868
Total Liabilities and Net Assets / Fund Balance$1,837,077$1,873,197▲ $36,120

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,114,082$212,183$1,326,265
Other Land Buildings$8,135$35,161$43,296
Equipment$1,163$18,283$19,446
Compensation and Service Providers

Board Members and Trustees

NameTitle
Heidi EffingerPresident
Rob GrayVice President
Jane NicholsTrustee
Kate SullivanTrustee
Mary Van MillerTrustee
Rita ArmideoTrustee
Matt HayesSecretary
Beth MercerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$196,848
Program Service Revenue
$8,399
Investment Income
$12,496
Other Revenue
$10,431
All Other Contributions
$36,427
Change in Net Assets
$11,253

Audited Revenue Reconciliation

Revenue per Audited Statements
$228,174
Revenue Not Reported on Form 990
$19,945
Total Revenue per Audited Statements
$248,119
Total Revenue per Form 990
$228,174
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$123,995
Salaries, Compensation, and Employee Benefits$86,816
Grants and Similar Amounts Paid$6,110
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$68,992$7,666-$76,658
Depreciation Depletion$29,103$9,701-$38,804
Information Technology$10,843$1,205-$12,048
Occupancy$10,420$1,158-$11,578
Payroll Taxes$6,088$676-$6,764
Insurance$4,680$1,560-$6,240
Grants to Domestic Individuals$6,110--$6,110
Fees for Services Accounting$1,350$3,150-$4,500
Other Expenses$2,724$10,214-$2,724
All Other Expenses$2,607--$2,607
Pension Plan Contributions$2,011$223-$2,234
Other Employee Benefits$1,044$116-$1,160
Total Functional Expenses$181,252$35,669$0$216,921

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$216,921
Total Expenses per Audited Statements$216,921
Total Expenses per Form 990$216,921
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
Federal income taxes$3,042
Payroll Liabilities-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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 B, Line 11A

990 return is presented in pdf format to board members prior to approval for filing.

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

Board members are required to sign the conflict of interest policy on an annual basis.

Form 990, Part VI, Section B, Line 15

The library director and staff undergo annual evaluations and salaries are approved by the board.

Form 990, Part VI, Section C, Line 19

The librarys governing documents, policies and financial statements are made available to the public upon request as required by law.

Filing and Contact Details

Filer

EIN
15-0532226
Phone
6077494616

Signing Officer

Name
Heidi Effinger
Title
President
Phone
6077494642
Signed
2014-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Beth Mercer
Formed
1904
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
7
Volunteers
20

Preparer

Preparer
Kevin Clark
Phone
6077496419
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IRS990/PriorPeriodAdjustmentsAmt05670
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0451211
IRS990/ProgramServiceRevenueGrp/Desc0FINES, LOST BOOKS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt08399
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt08399
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0183006
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt06312
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0124953
IRS990/PYProgramServiceRevenueAmt08651
IRS990/PYRevenuesLessExpensesAmt0-10533
IRS990/PYSalariesCompEmpBnftPaidAmt083549
IRS990/PYTotalExpensesAmt0208502
IRS990/PYTotalRevenueAmt0197969
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt011253
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0162299
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0214556
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt047100
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt021546
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt011976
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt016069
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt089017
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0185708
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt06760
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04263
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04146
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04938
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt020107
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt08651
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt08299
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt02147
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt05033
IRS990ScheduleA/OtherIncome170Grp/TotalAmt024130
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95650
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportPY170Pct00.94880
IRS990ScheduleA/PublicSupportTotal170Amt0972979
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0160421
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0161460
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0159290
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0153050
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0153050
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt0787271
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0207521
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0183006
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0171266
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0169119
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0242067
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0972979
IRS990ScheduleA/TotalSupportAmt01017216
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01114082
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0212183
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01326265
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01163
IRS990ScheduleD/EquipmentGrp/DepreciationAmt018283
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt019446
IRS990ScheduleD/ExpensesSubtotalAmt0216921
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/NetUnrealizedGainsInvstAmt019945
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08135
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt035161
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt043296
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03042
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/RevenueNotReportedAmt019945
IRS990ScheduleD/RevenueSubtotalAmt0228174
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01123380
IRS990ScheduleD/TotalExpensesPerForm990Amt0216921
IRS990ScheduleD/TotalLiabilityAmt03042
IRS990ScheduleD/TotalRevenuePerForm990Amt0228174
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0248119
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0216921
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 return is presented in pdf format to board members prior to approval for filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board members are required to sign the conflict of interest policy on an annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The library director and staff undergo annual evaluations and salaries are approved by the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The librarys governing documents, policies and financial statements are made available to the public upon request as required by law.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt043581
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt039235
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01837077
IRS990/TotalAssetsEOYAmt01873197
IRS990/TotalAssetsGrp/BOYAmt01837077
IRS990/TotalAssetsGrp/EOYAmt01873197
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0196848
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt035669
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0181252
IRS990/TotalFunctionalExpensesGrp/TotalAmt0216921
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03790
IRS990/TotalLiabilitiesEOYAmt03042
IRS990/TotalLiabilitiesGrp/BOYAmt03790
IRS990/TotalLiabilitiesGrp/EOYAmt03042
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01833287
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01870155
IRS990/TotalProgramServiceExpensesAmt0181252
IRS990/TotalProgramServiceRevenueAmt08399
IRS990/TotalRevenueGrp/ExclusionAmt019848
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt013112
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0228174
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01837077
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01873197
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01789706
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01830920
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1087 S MAIN STREET

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.09$0.00$4.08$0.27$0.28$0.01
2023Detailed filing. Detailed filing data is available for this year.$3.80$0.00$3.80$0.27$0.32$0.06
2022Detailed filing. Detailed filing data is available for this year.$3.14$0.00$3.13$0.25$0.29$0.03
2021Detailed filing. Detailed filing data is available for this year.$3.25$0.00$3.25$0.25$0.26$0.01
2020Detailed filing. Detailed filing data is available for this year.$2.57$0.00$2.57$0.26$0.29$0.03
2019Detailed filing. Detailed filing data is available for this year.$2.14$0.00$2.13$0.26$0.26$0.00
2018Detailed filing. Detailed filing data is available for this year.$2.08$0.01$2.07$0.23$0.25$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.95$0.00$1.95$0.23$0.23$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.79$0.00$1.78$0.21$0.25$0.04
2015Summary only. Only limited summary data is available for this year.$1.90$0.01$1.89$0.07$0.12$0.05
2014Summary only. Only limited summary data is available for this year.$1.95$0.01$1.94$0.21$0.25$0.04
2013Detailed filing. Detailed filing data is available for this year.$1.87$0.00$1.87$0.23$0.22$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.84$0.00$1.83$0.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.77$0.00$1.77$0.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.00$1.70$0.18