Civic Intelligence

Marcellus Free Library

990 • Fiscal year 2024 • EIN 15-0564080

Jan 01, 2024 to Dec 31, 2024 • Filed on Apr 28, 2025

32 Maple StMarcellus, NY 13108

(315) 673-3221

Siviq Scores

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

Liabilities / Assets

76th percentile

0.32x

Higher debt load relative to assets than 76% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

1.47x

Higher debt load relative to revenue than 91% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

68th percentile

15%

Higher net margin than 68% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

51st percentile

$61,255

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 8.0% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

44th percentile

2.2%

Faster asset growth than 44% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-9.4%

Faster revenue growth than 23% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,512,389

Up $74,657 (+2.2%) from 2023

Net Assets

Up

$2,386,537

Up $225,911 (+10%) from 2023

Liabilities

Down

$1,125,852

Down $151,254 (-12%) from 2023

Revenue

Down

$765,391

Down $79,269 (-9.4%) from 2023

Expenses

Down

$648,905

Down $13,757 (-2.1%) from 2023

Net Income

Down

$116,486

Down $65,512 (-36%) from 2023

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: $4,346,852Liabilities 2010: $2,435,728Net Assets 2010: $1,911,1242010Assets 2011: $3,971,134Liabilities 2011: $2,162,855Net Assets 2011: $1,808,2792011Assets 2012: $3,936,811Liabilities 2012: $2,063,934Net Assets 2012: $1,872,8772012Assets 2013: $3,875,121Liabilities 2013: $1,961,892Net Assets 2013: $1,913,2292013Assets 2014: $3,625,071Liabilities 2014: $1,863,268Net Assets 2014: $1,761,8032014Assets 2015: $3,419,875Liabilities 2015: $1,745,954Net Assets 2015: $1,673,9212015Assets 2016: $3,360,020Liabilities 2016: $1,639,139Net Assets 2016: $1,720,8812016Assets 2017: $3,322,603Liabilities 2017: $1,528,158Net Assets 2017: $1,794,4452017Assets 2018: $3,184,616Liabilities 2018: $1,488,533Net Assets 2018: $1,696,0832018Assets 2019: $3,262,685Liabilities 2019: $1,823,077Net Assets 2019: $1,439,6082019Assets 2020: $3,427,834Liabilities 2020: $1,839,756Net Assets 2020: $1,588,0782020Assets 2021: $3,570,940Liabilities 2021: $1,609,350Net Assets 2021: $1,961,5902021Assets 2022: $3,394,223Liabilities 2022: $1,553,215Net Assets 2022: $1,841,0082022Assets 2023: $3,437,732Liabilities 2023: $1,277,106Net Assets 2023: $2,160,6262023Assets 2024: $3,512,389Liabilities 2024: $1,125,852Net Assets 2024: $2,386,5372024

Highlighted filing

2024

Assets$3,512,389
Liabilities$1,125,852
Net Assets$2,386,537

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $678,431Expenses 2010: $590,250Net Income 2010: $88,1812010Revenue 2011: $496,424Expenses 2011: $594,700Net Income 2011: -$98,2762011Revenue 2012: $670,206Expenses 2012: $605,608Net Income 2012: $64,5982012Revenue 2013: $674,121Expenses 2013: $633,769Net Income 2013: $40,3522013Revenue 2014: $603,440Expenses 2014: $659,090Net Income 2014: -$55,6502014Revenue 2015: $638,138Expenses 2015: $662,477Net Income 2015: -$24,3392015Revenue 2016: $632,292Expenses 2016: $650,039Net Income 2016: -$17,7472016Revenue 2017: $619,584Expenses 2017: $678,489Net Income 2017: -$58,9052017Revenue 2018: $629,988Expenses 2018: $605,868Net Income 2018: $24,1202018Revenue 2019: $725,072Expenses 2019: $612,609Net Income 2019: $112,4632019Revenue 2020: $622,936Expenses 2020: $588,654Net Income 2020: $34,2822020Revenue 2021: $822,083Expenses 2021: $593,544Net Income 2021: $228,5392021Revenue 2022: $692,782Expenses 2022: $633,583Net Income 2022: $59,1992022Revenue 2023: $844,660Expenses 2023: $662,662Net Income 2023: $181,9982023Revenue 2024: $765,391Expenses 2024: $648,905Net Income 2024: $116,4862024

Highlighted filing

2024

Revenue$765,391
Expenses$648,905
Net Income$116,486
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 28, 2025
Return Version
2024v5.0
Gross Receipts
$765,391
Mission and Program Overview

Mission

The Marcellus Free Library makes accessible to the community, its facilities and its print and non-print materials for recreation, information and education, while promoting an appreciation of books and learning.

The marcellus free library provides to our community access to information, knowledge, ideas, and entertainment through our physical & digital collections, services and programs. We are dedicated to evolving to meet our community's educational and recreational needs, promote lifelong learning, and encourage the interests of community members of all ages.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,160,626$2,386,537▲ $225,911
Investments in Publicly Traded Securities$1,327,049$1,405,405▲ $78,356
Land, Buildings, and Equipment, Net$1,410,996$1,310,084▼ $100,912
Savings and Temporary Cash Investments$451,443$540,257▲ $88,814
Cash and Non-Interest-Bearing Accounts$12,346$31,153▲ $18,807
Intangible Assets$35,745$26,812▼ $8,933
Prepaid Expenses and Deferred Charges$12,553$13,553▲ $1,000
Total Assets$3,437,732$3,512,389▲ $74,657
Other Assets Total$187,600$185,125▼ $2,475
Liabilities
Deferred Revenue$578,065$593,509▲ $15,444
Tax Exempt Bond Liabilities$680,000$520,000▼ $160,000
Accounts Payable and Accrued Expenses$19,041$12,343▼ $6,698
Total Liabilities$1,277,106$1,125,852▼ $151,254
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,160,626$2,386,537▲ $225,911
Total Liabilities and Net Assets / Fund Balance$3,437,732$3,512,389▲ $74,657

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,157,306$1,307,617$2,464,923
Equipment$17,453$383,043$400,496
Land$135,325-$135,325
Other Assets Org$185,125--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sophia BrandtLibrary DireFT$45,857$15,398$61,255

Board Members and Trustees

NameTitle
Kathryn DennisPresident
Guy DonahoeTrustee
Michelle HubbardTrustee
Shane VenturaTrustee
Mary DrabotSecretary
Jeremy PellizzariTreasurer
Dennis RobillardVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$693,939
Program Service Revenue
$470
Investment Income
$68,397
Other Revenue
$2,585
All Other Contributions
$645,022
Change in Net Assets
$116,486
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$324,811
Salaries, Compensation, and Employee Benefits$324,094
Total Fundraising Expense$16,630
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$176,994$33,187$11,062$221,243
Depreciation Depletion$91,674$22,919-$114,593
Current Officers, Directors, Trustees, and Key Employees$49,004$9,188$3,063$61,255
All Other Expenses$42,625$10,655-$53,280
Interest$20,610$5,153-$25,763
Payroll Taxes$15,912$2,984$994$19,890
Other Expenses$13,414$3,354-$16,768
Information Technology$10,402$2,600-$13,002
Insurance$9,174$2,293-$11,467
Other Employee Benefits$9,074$1,701$567$11,342
Pension Plan Contributions$8,291$1,555$518$10,364
Fees for Service Investment Mgmnt Fees$6,138$1,151$384$7,673
Office Expenses$2,183$546-$2,729
Fees for Services Accounting$680$128$42$850
Conferences and Meetings$243$61-$304
Travel$134$34-$168
Advertising$32$8-$40
Total Functional Expenses$519,123$113,152$16,630$648,905
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

Bond Issues

BondIssuerIssuedIssue PricePurpose
AOnondaga County Industrial Develop2007-06-29$1,670,000NEW LIBRARY FACILITY
BOnondaga County Industrial Develop2007-06-27$830,300NEW LIBRARY FACILITY

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A--$1,670,000$89,016
B--$830,300$44,421

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Page 6, Part VI, Line 11B

Treasurer reports on the annual financial statements of the library to the trustees. These financial statements support the information contained in form 990. The treasurer is authorized to prepare and file the annual form 990. The trustes are each provided a digital copy of the return and any questions are directed to the treasuer.

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

The director's compensation is discussed by the finance committee annually during the budget review (incorporating quanitative and qualitative factors along with data from comparable libraries in the area) and presented to the board for approval.

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

Compensation for employees is proposed to the finance committee by the library director and is discussed and voted on as part of the annual budget review process with the trustees.

Form 990, Page 6, Part VI, Line 19

The financial results are reviewed at the annual meeting which is publicized in advance and open to the public. Any requests for financial information during the year are directed to the library director who would provide such information.

Filing and Contact Details

Filer

Filer Name
Marcellus Free Library
EIN
15-0564080
Phone
3156733221
Address
32 MAPLE ST, MARCELLUS, NY 13108

Signing Officer

Name
Jeremy Pellizzari
Title
Treasurer
Phone
3156733221
Signed
2025-04-28

Organization Details

Principal Officer
Dennis Robillard
Formed
1913
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
20
Volunteers
3

Preparer

Firm
Pellizzari & Pellizzari Cpas
Address
4914 WEST GENESEE ST, CAMILLUS, NY 13031
Preparer
Jeremy M Pellizzari
Phone
3154880099
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The marcellus free library provides to our community access to information, knowledge, ideas, and entertainment through our physical & digital collections, services and programs. We are dedicated to evolving to meet our community's educational and recreational needs, promote lifelong learning, and encourage the interests of community members of all ages.

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IRS990/OtherExpensesGrp/Desc2MAINTENANCE
IRS990/OtherExpensesGrp/Desc3UTILITIES
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14901
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IRS990/OtherExpensesGrp/ProgramServicesAmt313414
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IRS990/ReconcilationRevenueExpnssAmt0116486
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IRS990/RevenueAmt0470
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0451443
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0540257
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0FINES & MISC OTHER SERVICE INC 11,640
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0112834
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt03055
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt02461
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0742
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02003
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IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0533869
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt01307617
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02464923
IRS990ScheduleD/EquipmentGrp/BookValueAmt017453
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0383043
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0400496
IRS990ScheduleD/LandGrp/BookValueAmt0135325
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0135325
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0185125
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0FUNDS HELD IN ESCROW FOR BOND P&I
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01310084
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0185125
IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd1B
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IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd1false
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0ONONDAGA COUNTY INDUSTRIAL DEVELOP NEW LIBRARY FACILITY
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt1ONONDAGA COUNTY INDUSTRIAL DEVELOP NEW LIBRARY FACILITY
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0PURPOSE OF ISSUE DESCRIPTION
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc1PURPOSE OF ISSUE DESCRIPTION
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd0true
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IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02007-06-29
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt12007-06-27
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum0682747HC7
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum1682747HF0
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt1830300
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0ONONDAGA COUNTY INDUSTRIAL DEVELOP
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt1ONONDAGA COUNTY INDUSTRIAL DEVELOP
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0NEW LIBRARY FACILITY
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc1NEW LIBRARY FACILITY
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd1B
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IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.51$1.13$2.39$0.77$0.65$0.12
2023Summary only. Only limited summary data is available for this year.$3.44$1.28$2.16$0.84$0.66$0.18
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.39$1.55$1.84$0.69$0.63$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.57$1.61$1.96$0.82$0.59$0.23
2020Summary only. Only limited summary data is available for this year.$3.43$1.84$1.59$0.62$0.59$0.03
2019Summary only. Only limited summary data is available for this year.$3.26$1.82$1.44$0.73$0.61$0.11
2018Summary only. Only limited summary data is available for this year.$3.18$1.49$1.70$0.63$0.61$0.02
2017Summary only. Only limited summary data is available for this year.$3.32$1.53$1.79$0.62$0.68$0.06
2016Summary only. Only limited summary data is available for this year.$3.36$1.64$1.72$0.63$0.65$0.02
2015Summary only. Only limited summary data is available for this year.$3.42$1.75$1.67$0.64$0.66$0.02
2014Summary only. Only limited summary data is available for this year.$3.63$1.86$1.76$0.60$0.66$0.06
2013Summary only. Only limited summary data is available for this year.$3.88$1.96$1.91$0.67$0.63$0.04
2012Summary only. Only limited summary data is available for this year.$3.94$2.06$1.87$0.67$0.61$0.06
2011Summary only. Only limited summary data is available for this year.$3.97$2.16$1.81$0.50$0.59$0.10
2010Summary only. Only limited summary data is available for this year.$4.35$2.44$1.91$0.68$0.59$0.09