Civic Intelligence

Minoa Free Library

990 • Fiscal year 2014 • EIN 15-0574854

Jan 01, 2014 to Dec 31, 2014 • Filed on Apr 27, 2015

242 N Main StMinoa, NY 13116-1599

(315) 656-7401

Siviq Scores

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

Liabilities / Assets

66th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • NTEE B • <$500k nonprofits • Source year 2014

Liabilities / Revenue

66th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • NTEE B • <$500k nonprofits • Source year 2014

Net Margin

40th percentile

0.0%

Higher net margin than 40% of similar nonprofits.

2014 filings • NTEE B • <$500k nonprofits • Source year 2014

Top Officer Pay

92nd percentile

$33,765

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 13.8% of source-year revenue.

2014 filings • NTEE B • <$500k nonprofits • Source year 2014

Asset Growth

43rd percentile

0.0%

Faster asset growth than 43% of similar nonprofits.

2014 filings • NTEE B • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

43rd percentile

-2.4%

Faster revenue growth than 43% of similar nonprofits.

2014 filings • NTEE B • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$382,094

Up $47 (+0.0%) from 2013

Net Assets

Up

$382,094

Up $47 (+0.0%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Down

$244,364

Down $5,964 (-2.4%) from 2013

Expenses

Up

$244,317

Up $3,048 (+1.3%) from 2013

Net Income

Down

$47

Down $9,012 (-99%) from 2013

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $288,820Liabilities 2010: $0Net Assets 2010: $288,8202010Assets 2011: $368,497Liabilities 2011: $0Net Assets 2011: $368,4972011Assets 2012: $372,988Liabilities 2012: $0Net Assets 2012: $372,9882012Assets 2013: $382,047Liabilities 2013: $0Net Assets 2013: $382,0472013Assets 2014: $382,094Liabilities 2014: $0Net Assets 2014: $382,0942014Assets 2015: $385,448Liabilities 2015: $0Net Assets 2015: $385,4482015Assets 2016: $388,938Liabilities 2016: $0Net Assets 2016: $388,9382016Assets 2017: $390,835Liabilities 2017: $0Net Assets 2017: $390,8352017Assets 2018: $396,869Liabilities 2018: $0Net Assets 2018: $396,8692018Assets 2019: $413,027Liabilities 2019: $0Net Assets 2019: $413,0272019Assets 2020: $412,560Liabilities 2020: $0Net Assets 2020: $412,5602020Assets 2021: $396,491Liabilities 2021: $0Net Assets 2021: $396,4912021Assets 2022: $360,670Liabilities 2022: $0Net Assets 2022: $360,6702022Assets 2023: $337,121Liabilities 2023: $0Net Assets 2023: $337,1212023Assets 2024: $373,287Liabilities 2024: $0Net Assets 2024: $373,2872024

Highlighted filing

2014

Assets$382,094
Liabilities$0
Net Assets$382,094

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $222,9882010Expenses 2011: $223,9882011Expenses 2012: $230,0252012Revenue 2013: $250,328Expenses 2013: $241,269Net Income 2013: $9,0592013Revenue 2014: $244,364Expenses 2014: $244,317Net Income 2014: $472014Revenue 2015: $249,697Expenses 2015: $246,343Net Income 2015: $3,3542015Revenue 2016: $254,456Expenses 2016: $250,966Net Income 2016: $3,4902016Revenue 2017: $248,184Expenses 2017: $246,287Net Income 2017: $1,8972017Revenue 2018: $262,441Expenses 2018: $256,407Net Income 2018: $6,0342018Revenue 2019: $275,301Expenses 2019: $259,143Net Income 2019: $16,1582019Revenue 2020: $258,174Expenses 2020: $258,641Net Income 2020: -$4672020Revenue 2021: $262,641Expenses 2021: $278,710Net Income 2021: -$16,0692021Revenue 2022: $284,060Expenses 2022: $319,881Net Income 2022: -$35,8212022Revenue 2023: $284,438Expenses 2023: $307,987Net Income 2023: -$23,5492023Revenue 2024: $340,747Expenses 2024: $304,581Net Income 2024: $36,1662024

Highlighted filing

2014

Revenue$244,364
Expenses$244,317
Net Income$47
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Apr 27, 2015
Return Version
2014v5.0
Gross Receipts
$244,364
Mission and Program Overview

Mission

Operation of a free public library to make reading material available and accessible to the general public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$382,047$382,094▲ $47
Savings and Temporary Cash Investments$366,190$373,124▲ $6,934
Cash and Non-Interest-Bearing Accounts$15,857$8,970▼ $6,887
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$382,047$382,094▲ $47
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$382,047$382,094▲ $47
Total Liabilities and Net Assets / Fund Balance$382,047$382,094▲ $47
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Laura RaveraDirectorFT$33,765$33,765
Lori FarrellTreasurerPT$7,225$7,225

Board Members and Trustees

NameTitle
Christopher DejohnPresident
Thomas CarlinVice President
Arlene HiltbrandTrustee
Cindy RogersTrustee
Nancy GrahamTrustee
Tracy CallahanTrustee
Arleen GallupSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$236,661
Program Service Revenue
$6,769
Investment Income
$934
Other Revenue
$0
All Other Contributions
$15,897
Change in Net Assets
$47
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$141,936
Salaries, Compensation, and Employee Benefits$102,381
Total Fundraising Expense$2,903
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$59,500--$59,500
Other Salaries and Wages$52,749--$52,749
Current Officers, Directors, Trustees, and Key Employees$28,694$10,247$2,049$40,990
Payroll Taxes$6,049$2,161$432$8,642
Fees for Services Other$5,280--$5,280
Insurance$5,150--$5,150
All Other Expenses$4,298--$4,298
Other Expenses$2,199$2,113$422$2,199
Fees for Services Accounting-$943-$943
Total Functional Expenses$225,950$15,464$2,903$244,317
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 11

Form 990 draft is emailed to board members with request for comments/changes prior to signing and submission.

Form 990, Part VI, Section C, Line 19

Minoa library responds to requests for governing documents, policies and financial statements on a case-by-case basis. Requests for copies of form 990 are fulfilled in compliance with irs regulations.

Filing and Contact Details

Filer

Filer Name
Minoa Free Library
EIN
15-0574854
Phone
3156567401
Address
242 N MAIN ST, MINOA, NY 13116-1599

Signing Officer

Name
Lori Farrell
Title
Treasurer
Phone
3156560160
Signed
2015-04-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lori Farrell
Formed
1935
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
11
Volunteers
0

Preparer

Firm
Grossman St Amour Cpas Pllc
Address
110 WEST FAYETTE STREET SUITE 900, SYRACUSE, NY 13202
Preparer
Daniel F Griffin CPA
Phone
3154221391
Raw XML Appendix356 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 DRAFT IS EMAILED TO BOARD MEMBERS WITH REQUEST FOR COMMENTS/CHANGES PRIOR TO SIGNING AND SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MINOA LIBRARY RESPONDS TO REQUESTS FOR GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ON A CASE-BY-CASE BASIS. REQUESTS FOR COPIES OF FORM 990 ARE FULFILLED IN COMPLIANCE WITH IRS REGULATIONS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0382047
IRS990/TotalAssetsEOYAmt0382094
IRS990/TotalAssetsGrp/BOYAmt0382047
IRS990/TotalAssetsGrp/EOYAmt0382094
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0236661
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02903
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015464
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0225950
IRS990/TotalFunctionalExpensesGrp/TotalAmt0244317
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0382047
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0382094
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0225950
IRS990/TotalProgramServiceRevenueAmt06769
IRS990/TotalReportableCompFromOrgAmt040990
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt07703
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0244364
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0382047
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0382094
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0242 N MAIN ST
IRS990/USAddress/CityNm0MINOA
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd0131161599
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0MINOALIBRARY.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LORI FARRELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03156560160
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-04-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MINOA FREE LIBRARY
ReturnHeader/Filer/BusinessNameControlTxt0MINO
ReturnHeader/Filer/EIN0150574854
ReturnHeader/Filer/PhoneNum03156567401
ReturnHeader/Filer/USAddress/AddressLine1Txt0242 N MAIN ST
ReturnHeader/Filer/USAddress/CityNm0MINOA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd0131161599
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460475780
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GROSSMAN ST AMOUR CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0110 WEST FAYETTE STREET SUITE 900
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SYRACUSE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd013202
ReturnHeader/PreparerPersonGrp/PhoneNum03154221391
ReturnHeader/PreparerPersonGrp/PreparationDt02015-04-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL F GRIFFIN CPA
ReturnHeader/ReturnTs02015-05-13T14:45:36-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.73$0.00$3.73$3.41$3.05$0.36
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.37$0.00$3.37$2.84$3.08$0.24
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.61$0.00$3.61$2.84$3.20$0.36
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.96$0.00$3.96$2.63$2.79$0.16
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.13$0.00$4.13$2.58$2.59$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.13$0.00$4.13$2.75$2.59$0.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.97$0.00$3.97$2.62$2.56$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.91$0.00$3.91$2.48$2.46$0.02
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.89$0.00$3.89$2.54$2.51$0.03
2015Detailed filing. Detailed filing data is available for this year.$3.85$0.00$3.85$2.50$2.46$0.03
2014Detailed filing. Detailed filing data is available for this year.$3.82$0.00$3.82$2.44$2.44$0.00
2013Detailed filing. Detailed filing data is available for this year.$3.82$0.00$3.82$2.50$2.41$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.73$0.00$3.73$2.30
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.68$0.00$3.68$2.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.89$0.00$2.89$2.23