Civic Intelligence

Fayetteville Free Library

990 • Fiscal year 2021 • EIN 15-0543618

Jul 01, 2020 to Jun 30, 2021 • Filed on Dec 07, 2021

300 Orchard StreetFayetteville, NY 13066

(315) 637-6374

Siviq Scores

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

Liabilities / Assets

69th percentile

0.29x

Higher debt load relative to assets than 69% of similar nonprofits.

2021 filings • NTEE B • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

77th percentile

0.40x

Higher debt load relative to revenue than 77% of similar nonprofits.

2021 filings • NTEE B • $1M-$5M nonprofits • Source year 2021

Net Margin

22nd percentile

-0.4%

Higher net margin than 22% of similar nonprofits.

2021 filings • NTEE B • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

61st percentile

$86,639

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2021 filings • NTEE B • $1M-$5M nonprofits • Source year 2021

Asset Growth

49th percentile

12%

Faster asset growth than 49% of similar nonprofits.

2021 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

34th percentile

0.4%

Faster revenue growth than 34% of similar nonprofits.

2021 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$2,657,180

Up $290,830 (+12%) from 2020

Net Assets

Down

$1,883,215

Down $7,678 (-0.4%) from 2020

Liabilities

Up

$773,965

Up $298,508 (+63%) from 2020

Revenue

Up

$1,943,538

Up $7,919 (+0.4%) from 2020

Expenses

Up

$1,951,216

Up $61,301 (+3.2%) from 2020

Net Income

Down

-$7,678

Down $53,382 (-117%) from 2020

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: $3,145,619Liabilities 2010: $1,598,853Net Assets 2010: $1,546,7662010Assets 2011: $3,174,956Liabilities 2011: $1,553,477Net Assets 2011: $1,621,4792011Assets 2012: $3,496,364Liabilities 2012: $1,692,099Net Assets 2012: $1,804,2652012Assets 2013: $3,549,912Liabilities 2013: $1,572,285Net Assets 2013: $1,977,6272013Assets 2014: $3,542,901Liabilities 2014: $1,586,996Net Assets 2014: $1,955,9052014Assets 2015: $3,864,300Liabilities 2015: $1,593,015Net Assets 2015: $2,271,2852015Assets 2016: $3,769,518Liabilities 2016: $1,503,906Net Assets 2016: $2,265,6122016Assets 2017: $2,515,937Liabilities 2017: $560,346Net Assets 2017: $1,955,5912017Assets 2018: $2,482,971Liabilities 2018: $609,586Net Assets 2018: $1,873,3852018Assets 2019: $2,402,654Liabilities 2019: $557,465Net Assets 2019: $1,845,1892019Assets 2020: $2,366,350Liabilities 2020: $475,457Net Assets 2020: $1,890,8932020Assets 2021: $2,657,180Liabilities 2021: $773,965Net Assets 2021: $1,883,2152021Assets 2022: $2,566,470Liabilities 2022: $709,583Net Assets 2022: $1,856,8872022Assets 2023: $3,672,251Liabilities 2023: $745,158Net Assets 2023: $2,927,0932023Assets 2024: $3,557,650Liabilities 2024: $596,725Net Assets 2024: $2,960,9252024Assets 2025: $4,021,010Liabilities 2025: $1,088,328Net Assets 2025: $2,932,6822025

Highlighted filing

2021

Assets$2,657,180
Liabilities$773,965
Net Assets$1,883,215

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,287,9512010Revenue 2011: $1,483,551Expenses 2011: $1,408,838Net Income 2011: $74,7132011Expenses 2012: $1,474,3172012Revenue 2013: $1,760,214Expenses 2013: $1,566,153Net Income 2013: $194,0612013Revenue 2014: $1,645,242Expenses 2014: $1,666,964Net Income 2014: -$21,7222014Revenue 2015: $2,057,894Expenses 2015: $1,772,731Net Income 2015: $285,1632015Revenue 2016: $1,849,899Expenses 2016: $1,855,572Net Income 2016: -$5,6732016Revenue 2017: $946,250Expenses 2017: $926,628Net Income 2017: $19,6222017Revenue 2018: $1,885,636Expenses 2018: $1,967,842Net Income 2018: -$82,2062018Revenue 2019: $1,942,819Expenses 2019: $1,971,015Net Income 2019: -$28,1962019Revenue 2020: $1,935,619Expenses 2020: $1,889,915Net Income 2020: $45,7042020Revenue 2021: $1,943,538Expenses 2021: $1,951,216Net Income 2021: -$7,6782021Revenue 2022: $1,987,152Expenses 2022: $2,013,480Net Income 2022: -$26,3282022Revenue 2023: $3,290,414Expenses 2023: $2,220,208Net Income 2023: $1,070,2062023Revenue 2024: $2,217,225Expenses 2024: $2,183,393Net Income 2024: $33,8322024Revenue 2025: $2,226,982Expenses 2025: $2,255,225Net Income 2025: -$28,2432025

Highlighted filing

2021

Revenue$1,943,538
Expenses$1,951,216
Net Income-$7,678
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Dec 7, 2021
Return Version
2020v4.1
Gross Receipts
$1,945,020
Mission and Program Overview

Mission

It is the mission of the fayetteville free library to provide free and open access to ideas and information.

The fayetteville free library supports the evolving needs of the local community by providing equitable access to ideas, information and resources needed for success in the 21st century life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,557,418$1,444,758▼ $112,660
Savings and Temporary Cash Investments$695,221$1,070,169▲ $374,948
Accounts Receivable$84,249$110,872▲ $26,623
Prepaid Expenses and Deferred Charges$26,167$29,391▲ $3,224
Inventories for Sale or Use$3,295$1,990▼ $1,305
Total Assets$2,366,350$2,657,180▲ $290,830
Liabilities
Mortgage Notes Payable Secured by Investment Property$323,310$590,578▲ $267,268
Accounts Payable and Accrued Expenses$108,943$167,349▲ $58,406
Other Liabilities$43,204$16,038▼ $27,166
Total Liabilities$475,457$773,965▲ $298,508
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,890,893$1,883,215▼ $7,678
Total Net Assets Fund Balance$1,890,893$1,883,215▼ $7,678
Total Liabilities and Net Assets / Fund Balance$2,366,350$2,657,180▲ $290,830

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,340,564$1,492,447$2,833,011
Equipment$14,194$120,778$134,972
Land$90,000-$90,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Heather MatzelExecutive DirectorFT$80,821$5,818$86,639

Board Members and Trustees

NameTitle
David WheelerCo President
Randi LudwigCo President
Melissa WhippsTrustee
Sarah PralleTrustee
William SunderlinTrustee
David PasinskiSecretary
Pat CurtinTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Dewald Roofing Co INCConstruction Services85 CORPORATE PARK DRIVE, Central Square, NY 13036$201,500
Vip Structures INCConstruction Services1 WEBSTERS LANDING, Syracuse, NY 13202$144,591
Revenue and Support

Revenue Composition

Contributions and Grants
$1,937,910
Program Service Revenue
$3,448
Investment Income
$2,957
Other Revenue
$-777
All Other Contributions
$1,934,955
Change in Net Assets
$-7,678

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,943,538
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$5,586
Total Revenue per Audited Statements
$1,949,124
Total Revenue per Form 990
$1,943,538
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$998,640
Other Expenses$952,576
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$552,647$236,728-$789,375
Other Expenses$202,279--$202,279
Depreciation Depletion$151,357--$151,357
Current Officers, Directors, Trustees, and Key Employees$59,407$23,102-$82,509
Payroll Taxes$54,869$23,516-$78,385
Information Technology$73,305--$73,305
Occupancy$53,398$11,552-$64,950
Other Employee Benefits$32,326--$32,326
Insurance$28,506--$28,506
Office Expenses$5,722$10,627-$16,349
Pension Plan Contributions$16,045--$16,045
Fees for Services Legal$4,397$8,167-$12,564
Fees for Services Accounting$2,704$5,021-$7,725
Conferences and Meetings$2,169--$2,169
Interest$1,778--$1,778
Total Functional Expenses$1,632,503$318,713$0$1,951,216

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,956,802
Expenses per Audited Statements$1,951,216
Total Expenses per Form 990$1,951,216
Expenses Not Reported on Form 990$5,586
Expenses Not Reported on Financial Statements$0
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
Capital Lease Obligation$16,038
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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 11B

A copy of the form 990 is provided to all members of the board of trustees prior to its filing, who then review and approve of its filing.

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

The board of trustees discusses the organization's conflict of interest policy and the application thereof at least once per year.

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

Officer compensation was determined by the independent board of trustees, utilizing salary data for officer compensation at similarly-sized exempt organizations in the area. This process and determination was documented in the minutes of the meetings of the board of trustees.

Form 990, Part VI, Section C, Line 19

The fayetteville free library makes available all governing documents, policies and financial statements upon request, as required by law. Disclosures not required by law are handled by the board of trustees on a case-by-case basis.

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

The organization's board of trustees assumes responsibility for oversight of the audit of its financial statement and selection of the independent accountant same as in prior years.

Filing and Contact Details

Filer

Filer Name
Fayetteville Free Library
EIN
15-0543618
Phone
3156376374
Address
300 ORCHARD STREET, FAYETTEVILLE, NY 13066

Signing Officer

Name
Heather Matzel
Title
Executive Director
Phone
3156376374
Signed
2021-12-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Matzel
Formed
1906
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
37
Volunteers
0

Preparer

Firm
Grossman St Amour Cpas Pllc
Address
110 WEST FAYETTE STREET SUITE 900, SYRACUSE, NY 13202
Preparer
Michael Lisson CPA
Phone
3154241120
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The library is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and is not a private foundation within the meaning of section 509(a) of the code. The library evaluates all significant tax positions as required by accounting principles generally accepted in the united states of america. As of june 30, 2021, the library does not believe it has taken any tax positions that would require the recording of any additional tax liability nor does it believe there are any unrealized tax benefits that would either increase or decrease within the next year. The library's information returns can be subject to examination by taxing authorities for a period of three years from the date they are filed. As of june 30, 2021, the december 31, 2018, june 30, 2019 and june 30, 2020 are subject to examination. It is the library's policy to recognize any interest and penalties as expenses in the year they are assessed.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cafe revenue recorded gross of $1,482 1,482. Donated furniture and equipment of $4,104 4,104.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cafe expenses shown gross of $1,482 1,482. Donated furniture and equipment of $4,104 4,104.

Raw XML AppendixShowing 400 of 436 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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IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0323310
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0590578
IRS990/NetAssetsOrFundBalancesBOYAmt01890893
IRS990/NetAssetsOrFundBalancesEOYAmt01883215
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-777
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-777
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01890893
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01883215
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt011552
IRS990/OccupancyGrp/ProgramServicesAmt053398
IRS990/OccupancyGrp/TotalAmt064950
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt010627
IRS990/OfficeExpensesGrp/ProgramServicesAmt05722
IRS990/OfficeExpensesGrp/TotalAmt016349
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt032326
IRS990/OtherEmployeeBenefitsGrp/TotalAmt032326
IRS990/OtherExpensesGrp/Desc0BUILDINGS AND GROUNDS
IRS990/OtherExpensesGrp/Desc1PROGRAMS AND MATERIALS
IRS990/OtherExpensesGrp/ProgramServicesAmt0391594
IRS990/OtherExpensesGrp/ProgramServicesAmt1202279
IRS990/OtherExpensesGrp/TotalAmt0391594
IRS990/OtherExpensesGrp/TotalAmt1202279
IRS990/OtherLiabilitiesGrp/BOYAmt043204
IRS990/OtherLiabilitiesGrp/EOYAmt016038
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0236728
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0552647
IRS990/OtherSalariesAndWagesGrp/TotalAmt0789375
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt023516
IRS990/PayrollTaxesGrp/ProgramServicesAmt054869
IRS990/PayrollTaxesGrp/TotalAmt078385
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt016045
IRS990/PensionPlanContributionsGrp/TotalAmt016045
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt026167
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt029391
IRS990/PrincipalOfficerNm0HEATHER MATZEL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0LIBRARY FINES AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03448
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03448
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01880594
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt012326
IRS990/PYOtherExpensesAmt0789222
IRS990/PYOtherRevenueAmt014633
IRS990/PYProgramServiceRevenueAmt028066
IRS990/PYRevenuesLessExpensesAmt045704
IRS990/PYSalariesCompEmpBnftPaidAmt01100693
IRS990/PYTotalExpensesAmt01889915
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01935619
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-7678
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03448
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0695221
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01070169
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt043528
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt021534
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt037268
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt035797
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt015320
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0153447
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02957
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt012326
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt012452
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0721
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0319
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt028775
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0284808
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99660
IRS990ScheduleA/PublicSupportPY170Pct00.99680
IRS990ScheduleA/PublicSupportTotal170Amt08417161
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt01894382
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt01859060
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt01824396
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt01790584
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0895292
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt08263714
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01937910
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01880594
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01861664
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01826381
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0910612
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08417161
IRS990ScheduleA/TotalSupportAmt08445936
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01340564
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01492447
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02833011
IRS990ScheduleD/EquipmentGrp/BookValueAmt014194
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0120778
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0134972
IRS990ScheduleD/ExpensesNotReportedAmt05586
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01951216
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt090000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt090000
IRS990ScheduleD/OtherExpensesIncludedAmt05586
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt016038
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE OBLIGATION
IRS990ScheduleD/OtherRevenueAmt05586
IRS990ScheduleD/RevenueNotReportedAmt05586
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01943538
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LIBRARY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. THE LIBRARY EVALUATES ALL SIGNIFICANT TAX POSITIONS AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. AS OF JUNE 30, 2021, THE LIBRARY DOES NOT BELIEVE IT HAS TAKEN ANY TAX POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY NOR DOES IT BELIEVE THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT YEAR. THE LIBRARY'S INFORMATION RETURNS CAN BE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE DATE THEY ARE FILED. AS OF JUNE 30, 2021, THE DECEMBER 31, 2018, JUNE 30, 2019 AND JUNE 30, 2020 ARE SUBJECT TO EXAMINATION. IT IS THE LIBRARY'S POLICY TO RECOGNIZE ANY INTEREST AND PENALTIES AS EXPENSES IN THE YEAR THEY ARE ASSESSED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CAFE REVENUE RECORDED GROSS OF $1,482 1,482. DONATED FURNITURE AND EQUIPMENT OF $4,104 4,104.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2CAFE EXPENSES SHOWN GROSS OF $1,482 1,482. DONATED FURNITURE AND EQUIPMENT OF $4,104 4,104.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01444758
IRS990ScheduleD/TotalExpensesPerForm990Amt01951216
IRS990ScheduleD/TotalLiabilityAmt016038
IRS990ScheduleD/TotalRevenuePerForm990Amt01943538
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01949124
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01956802
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD OF TRUSTEES PRIOR TO ITS FILING, WHO THEN REVIEW AND APPROVE OF ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF TRUSTEES DISCUSSES THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND THE APPLICATION THEREOF AT LEAST ONCE PER YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICER COMPENSATION WAS DETERMINED BY THE INDEPENDENT BOARD OF TRUSTEES, UTILIZING SALARY DATA FOR OFFICER COMPENSATION AT SIMILARLY-SIZED EXEMPT ORGANIZATIONS IN THE AREA. THIS PROCESS AND DETERMINATION WAS DOCUMENTED IN THE MINUTES OF THE MEETINGS OF THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FAYETTEVILLE FREE LIBRARY MAKES AVAILABLE ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS UPON REQUEST, AS REQUIRED BY LAW. DISCLOSURES NOT REQUIRED BY LAW ARE HANDLED BY THE BOARD OF TRUSTEES ON A CASE-BY-CASE BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENT AND SELECTION OF THE INDEPENDENT ACCOUNTANT SAME AS IN PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02366350
IRS990/TotalAssetsEOYAmt02657180
IRS990/TotalAssetsGrp/BOYAmt02366350
IRS990/TotalAssetsGrp/EOYAmt02657180
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01937910
IRS990/TotalEmployeeCnt037
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0318713
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01632503
IRS990/TotalFunctionalExpensesGrp/TotalAmt01951216
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0475457
IRS990/TotalLiabilitiesEOYAmt0773965
IRS990/TotalLiabilitiesGrp/BOYAmt0475457
IRS990/TotalLiabilitiesGrp/EOYAmt0773965
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01890893
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01883215
IRS990/TotalOtherCompensationAmt05818
IRS990/TotalProgramServiceExpensesAmt01632503
IRS990/TotalProgramServiceRevenueAmt03448
IRS990/TotalReportableCompFromOrgAmt080821
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05628
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01943538
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02366350
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02657180
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0300 ORCHARD STREET
IRS990/USAddress/CityNm0FAYETTEVILLE
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd013066

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.$4.02$1.09$2.93$2.23$2.26$0.03
2024Detailed filing. Detailed filing data is available for this year.$3.56$0.60$2.96$2.22$2.18$0.03
2023Detailed filing. Detailed filing data is available for this year.$3.67$0.75$2.93$3.29$2.22$1.07
2022Detailed filing. Detailed filing data is available for this year.$2.57$0.71$1.86$1.99$2.01$0.03
2021Detailed filing. Detailed filing data is available for this year.$2.66$0.77$1.88$1.94$1.95$0.01
2020Detailed filing. Detailed filing data is available for this year.$2.37$0.48$1.89$1.94$1.89$0.05
2019Detailed filing. Detailed filing data is available for this year.$2.40$0.56$1.85$1.94$1.97$0.03
2018Detailed filing. Detailed filing data is available for this year.$2.48$0.61$1.87$1.89$1.97$0.08
2017Summary only. Only limited summary data is available for this year.$2.52$0.56$1.96$0.95$0.93$0.02
2016Detailed filing. Detailed filing data is available for this year.$3.77$1.50$2.27$1.85$1.86$0.01
2015Detailed filing. Detailed filing data is available for this year.$3.86$1.59$2.27$2.06$1.77$0.29
2014Detailed filing. Detailed filing data is available for this year.$3.54$1.59$1.96$1.65$1.67$0.02
2013Detailed filing. Detailed filing data is available for this year.$3.55$1.57$1.98$1.76$1.57$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.50$1.69$1.80$1.47
2011Summary only. Only limited summary data is available for this year.$3.17$1.55$1.62$1.48$1.41$0.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.15$1.60$1.55$1.29
Peer Organizations

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