Civic Intelligence

Sidney Memorial Public Library

990 • Fiscal year 2015 • EIN 15-6000829

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 12, 2015

8 River StreetSidney, NY 13838

(607) 563-1200

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.01x

Higher debt load relative to assets than 43% of similar nonprofits.

2015 filings • NTEE B • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

46th percentile

0.02x

Higher debt load relative to revenue than 46% of similar nonprofits.

2015 filings • NTEE B • $500k-$1M nonprofits • Source year 2015

Net Margin

19th percentile

-9.8%

Higher net margin than 19% of similar nonprofits.

2015 filings • NTEE B • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

75th percentile

$65,920

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 12.3% of source-year revenue.

2015 filings • NTEE B • $500k-$1M nonprofits • Source year 2015

Asset Growth

25th percentile

-6.0%

Faster asset growth than 25% of similar nonprofits.

2015 filings • NTEE B • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

41st percentile

-0.0%

Faster revenue growth than 41% of similar nonprofits.

2015 filings • NTEE B • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$868,267

Down $55,632 (-6.0%) from 2014

Net Assets

Down

$856,913

Down $52,699 (-5.8%) from 2014

Liabilities

Down

$11,354

Down $2,933 (-21%) from 2014

Revenue

Down

$536,173

Down $57 (-0.0%) from 2014

Expenses

Down

$588,869

Down $25,563 (-4.2%) from 2014

Net Income

Up

-$52,696

Up $25,506 (+33%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $407,574Liabilities 2011: $9,036Net Assets 2011: $398,5382011Assets 2012: $1,004,131Liabilities 2012: $11,466Net Assets 2012: $992,6652012Assets 2013: $1,034,161Liabilities 2013: $46,347Net Assets 2013: $987,8142013Assets 2014: $923,899Liabilities 2014: $14,287Net Assets 2014: $909,6122014Assets 2015: $868,267Liabilities 2015: $11,354Net Assets 2015: $856,9132015Assets 2016: $864,609Liabilities 2016: $7,923Net Assets 2016: $856,6862016Assets 2017: $863,958Liabilities 2017: $7,385Net Assets 2017: $856,5732017Assets 2018: $860,380Liabilities 2018: $7,877Net Assets 2018: $852,5032018Assets 2019: $828,452Liabilities 2019: $7,877Net Assets 2019: $820,5752019Assets 2020: $814,323Liabilities 2020: $9,980Net Assets 2020: $804,3432020Assets 2021: $863,613Liabilities 2021: $10,032Net Assets 2021: $853,5812021Assets 2022: $888,388Liabilities 2022: $7,938Net Assets 2022: $880,4502022Assets 2023: $897,414Liabilities 2023: $8,811Net Assets 2023: $888,6032023Assets 2024: $833,545Liabilities 2024: $7,534Net Assets 2024: $826,0112024

Highlighted filing

2015

Assets$868,267
Liabilities$11,354
Net Assets$856,913

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $534,133Expenses 2011: $567,998Net Income 2011: -$33,8652011Revenue 2012: $1,306,681Expenses 2012: $712,554Net Income 2012: $594,1272012Revenue 2013: $757,739Expenses 2013: $762,590Net Income 2013: -$4,8512013Revenue 2014: $536,230Expenses 2014: $614,432Net Income 2014: -$78,2022014Revenue 2015: $536,173Expenses 2015: $588,869Net Income 2015: -$52,6962015Revenue 2016: $601,842Expenses 2016: $602,069Net Income 2016: -$2272016Revenue 2017: $565,965Expenses 2017: $566,078Net Income 2017: -$1132017Revenue 2018: $562,431Expenses 2018: $566,501Net Income 2018: -$4,0702018Revenue 2019: $574,429Expenses 2019: $606,357Net Income 2019: -$31,9282019Revenue 2020: $701,013Expenses 2020: $713,036Net Income 2020: -$12,0232020Revenue 2021: $605,303Expenses 2021: $560,274Net Income 2021: $45,0292021Revenue 2022: $618,091Expenses 2022: $591,222Net Income 2022: $26,8692022Revenue 2023: $615,305Expenses 2023: $607,152Net Income 2023: $8,1532023Revenue 2024: $802,421Expenses 2024: $865,013Net Income 2024: -$62,5922024

Highlighted filing

2015

Revenue$536,173
Expenses$588,869
Net Income-$52,696
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 12, 2015
Return Version
2014v5.0
Gross Receipts
$536,173
Mission and Program Overview

Mission

Nys school district public library

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$905,176$848,958▼ $56,218
Cash and Non-Interest-Bearing Accounts$18,723$12,011▼ $6,712
Prepaid Expenses and Deferred Charges-$7,298-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$923,899$868,267▼ $55,632
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$14,287$11,354▼ $2,933
Total Liabilities$14,287$11,354▼ $2,933
Net Assets / Fund Balance
Unrestricted Net Assets$793,966$741,243▼ $52,723
Temporarily Rstr Net Assets$115,646$115,670▲ $24
Total Net Assets Fund Balance$909,612$856,913▼ $52,699
Total Liabilities and Net Assets / Fund Balance$923,899$868,267▼ $55,632
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rosalind ConnerExecutive DirecFT$65,920$65,920

Board Members and Trustees

NameTitle
David DeweyPresident
David HonsakerVice President
Ann ZienoTrustee
Kenneth P HowardTrustee
Sue RuestowTrustee
Virginia BrandtTrustee
Mary Jane PlummerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$515,432
Program Service Revenue
$17,556
Investment Income
$3,185
Other Revenue
$0
All Other Contributions
$7,207
Change in Net Assets
$-52,696

Audited Revenue Reconciliation

Revenue per Audited Statements
$536,173
Total Revenue per Audited Statements
$536,173
Total Revenue per Form 990
$536,173
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$408,971
Other Expenses$179,898
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$235,512$26,168-$261,680
Current Officers, Directors, Trustees, and Key Employees$59,328$6,592-$65,920
Occupancy$54,072$9,542-$63,614
Pension Plan Contributions$39,323$4,369-$43,692
Payroll Taxes$22,512$2,501-$25,013
Insurance$13,680$2,414-$16,094
All Other Expenses$13,370$404-$13,774
Other Employee Benefits$11,399$1,267-$12,666
Other Expenses$10,488$1,727-$10,488
Office Expenses$4,205$1,402-$5,607
Travel$885--$885
Conferences and Meetings$283--$283
Total Functional Expenses$532,483$56,386$0$588,869

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$588,869
Total Expenses per Audited Statements$588,869
Total Expenses per Form 990$588,869
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, Part VI, Line 11B: Form 990 Review Process

Once received, the 990 is reviewed by the library director and senior account clerk. The 990 is also distributed to the board members for their review and feedback before it is filed.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

When a potential conflict of interest arises, the conflict of interest policy is referenced.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board of trustees evaluates the executive director and then approves compensation amount for the executive director.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The executive director evaluates the officer/key employee and then the board of trustees approves compensation amounts.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Advertisment is put in the legal section of a local newspaper stating that the audit report and governing documents are available for public viewing during library hours.

Filing and Contact Details

Filer

Filer Name
Sidney Memorial Public Library
EIN
15-6000829
Phone
6075631200
Address
8 RIVER STREET, SIDNEY, NY 13838

Signing Officer

Name
Rosalind Conner
Title
Executive Direc
Signed
2015-11-12
Discuss with paid preparer
Yes

Organization Details

Formed
1895
Legal Domicile
Ny
Voting Board Members
8
Independent Board Members
7
Employees
29
Volunteers
10

Preparer

Firm
Piaker & Lyons PC
Address
PO Box 1330, Binghamton, NY 13902-1330
Preparer
Angelo J Gallo
Phone
6077299373
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Rounding = -$3

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IRS990/PayrollTaxesGrp/ProgramServicesAmt022512
IRS990/PayrollTaxesGrp/TotalAmt025013
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt04369
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt039323
IRS990/PensionPlanContributionsGrp/TotalAmt043692
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07298
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0LIBRARY FINES
IRS990/ProgramServiceRevenueGrp/Desc1OTHER COMPENSATION-LOSS
IRS990/ProgramServiceRevenueGrp/Desc2PHOTOCOPY MACHINE REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3ROOM RENTAL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07071
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11007
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt29218
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3260
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07071
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11007
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt29218
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3260
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0516599
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03201
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0213913
IRS990/PYProgramServiceRevenueAmt016430
IRS990/PYRevenuesLessExpensesAmt0-78202
IRS990/PYSalariesCompEmpBnftPaidAmt0400519
IRS990/PYTotalExpensesAmt0614432
IRS990/PYTotalRevenueAmt0536230
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-52696
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0515432
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0905176
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0848958
IRS990ScheduleA/GovernmentalUnitInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0588869
IRS990ScheduleD/RevenueSubtotalAmt0536173
IRS990ScheduleD/TotalExpensesPerForm990Amt0588869
IRS990ScheduleD/TotalRevenuePerForm990Amt0536173
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0536173
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0588869
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ONCE RECEIVED, THE 990 IS REVIEWED BY THE LIBRARY DIRECTOR AND SENIOR ACCOUNT CLERK. THE 990 IS ALSO DISTRIBUTED TO THE BOARD MEMBERS FOR THEIR REVIEW AND FEEDBACK BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WHEN A POTENTIAL CONFLICT OF INTEREST ARISES, THE CONFLICT OF INTEREST POLICY IS REFERENCED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF TRUSTEES EVALUATES THE EXECUTIVE DIRECTOR AND THEN APPROVES COMPENSATION AMOUNT FOR THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR EVALUATES THE OFFICER/KEY EMPLOYEE AND THEN THE BOARD OF TRUSTEES APPROVES COMPENSATION AMOUNTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ADVERTISMENT IS PUT IN THE LEGAL SECTION OF A LOCAL NEWSPAPER STATING THAT THE AUDIT REPORT AND GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC VIEWING DURING LIBRARY HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Rounding = -$3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0115646
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0115670
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0923899
IRS990/TotalAssetsEOYAmt0868267
IRS990/TotalAssetsGrp/BOYAmt0923899
IRS990/TotalAssetsGrp/EOYAmt0868267
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0515432
IRS990/TotalEmployeeCnt029
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt056386
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0532483
IRS990/TotalFunctionalExpensesGrp/TotalAmt0588869
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014287
IRS990/TotalLiabilitiesEOYAmt011354
IRS990/TotalLiabilitiesGrp/BOYAmt014287
IRS990/TotalLiabilitiesGrp/EOYAmt011354
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0909612
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0856913
IRS990/TotalProgramServiceExpensesAmt0532483
IRS990/TotalProgramServiceRevenueAmt017556
IRS990/TotalReportableCompFromOrgAmt065920
IRS990/TotalRevenueGrp/ExclusionAmt03185
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt017556
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0536173
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0923899
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0868267
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt0885
IRS990/TravelGrp/TotalAmt0885
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0793966
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0741243
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.sidneylibrary.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROSALIND CONNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIDNEY MEMORIAL PUBLIC LIBRARY
ReturnHeader/Filer/BusinessNameControlTxt0SIDN
ReturnHeader/Filer/EIN0156000829
ReturnHeader/Filer/PhoneNum06075631200
ReturnHeader/Filer/USAddress/AddressLine1Txt08 RIVER STREET
ReturnHeader/Filer/USAddress/CityNm0SIDNEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd013838
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Piaker & Lyons PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 1330
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Binghamton
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY

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.$0.83$0.01$0.83$0.80$0.87$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.01$0.89$0.62$0.61$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.01$0.88$0.62$0.59$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.01$0.85$0.61$0.56$0.05
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.01$0.80$0.70$0.71$0.01
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.01$0.82$0.57$0.61$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.01$0.85$0.56$0.57$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.01$0.86$0.57$0.57$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.01$0.86$0.60$0.60$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.87$0.01$0.86$0.54$0.59$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.92$0.01$0.91$0.54$0.61$0.08
2013Summary only. Only limited summary data is available for this year.$1.03$0.05$0.99$0.76$0.76$0.00
2012Summary only. Only limited summary data is available for this year.$1.00$0.01$0.99$1.31$0.71$0.59
2011Summary only. Only limited summary data is available for this year.$0.41$0.01$0.40$0.53$0.57$0.03