Civic Intelligence

Ogdensburg Public Library Inc.

990 • Fiscal year 2013 • EIN 15-6018360

Jan 01, 2013 to Dec 31, 2013 • Filed on May 12, 2014

312 Washington Street13669

(315) 393-4325

Siviq Scores

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

Liabilities / Assets

12th percentile

0.00x

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

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

14th percentile

0.00x

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

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

81st percentile

25%

Higher net margin than 81% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

56th percentile

$64,220

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

84th percentile

23%

Faster asset growth than 84% of similar nonprofits.

2013 filings • 501(c)3 • $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

$1,236,802

Up $227,424 (+23%) from 2012

Net Assets

Up

$1,236,802

Up $227,680 (+23%) from 2012

Liabilities

Down

$0

Down $256 (-100%) from 2012

Revenue

$877,314

No earlier filing loaded for comparison.

Expenses

Up

$653,711

Up $6,040 (+0.9%) from 2012

Net Income

$223,603

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.

$3.0M$2.0M$1.0M$0Assets 2010: $824,584Liabilities 2010: $24,277Net Assets 2010: $800,3072010Assets 2011: $817,884Liabilities 2011: $2,947Net Assets 2011: $814,9372011Assets 2012: $1,009,378Liabilities 2012: $256Net Assets 2012: $1,009,1222012Assets 2013: $1,236,802Liabilities 2013: $0Net Assets 2013: $1,236,8022013Assets 2014: $1,266,013Liabilities 2014: $704Net Assets 2014: $1,265,3092014Assets 2015: $1,355,811Liabilities 2015: $0Net Assets 2015: $1,355,8112015Assets 2016: $1,753,034Liabilities 2016: $340,813Net Assets 2016: $1,412,2212016Assets 2017: $1,872,754Liabilities 2017: $371,172Net Assets 2017: $1,501,5822017Assets 2018: $1,987,537Liabilities 2018: $322,847Net Assets 2018: $1,664,6902018Assets 2019: $2,011,175Liabilities 2019: $334,999Net Assets 2019: $1,676,1762019Assets 2020: $1,866,783Liabilities 2020: $325,368Net Assets 2020: $1,541,4152020Assets 2021: $2,130,293Liabilities 2021: $337,145Net Assets 2021: $1,793,1482021Assets 2022: $1,963,583Liabilities 2022: $301,128Net Assets 2022: $1,662,4552022Assets 2023: $2,092,623Liabilities 2023: $297,696Net Assets 2023: $1,794,9272023Assets 2024: $2,205,179Liabilities 2024: $321,469Net Assets 2024: $1,883,7102024

Highlighted filing

2013

Assets$1,236,802
Liabilities$0
Net Assets$1,236,802

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $620,4932010Expenses 2011: $629,9642011Expenses 2012: $647,6712012Revenue 2013: $877,314Expenses 2013: $653,711Net Income 2013: $223,6032013Revenue 2014: $718,698Expenses 2014: $690,191Net Income 2014: $28,5072014Revenue 2015: $892,561Expenses 2015: $802,060Net Income 2015: $90,5012015Revenue 2016: $783,275Expenses 2016: $730,261Net Income 2016: $53,0142016Revenue 2017: $750,387Expenses 2017: $714,659Net Income 2017: $35,7282017Revenue 2018: $877,086Expenses 2018: $649,512Net Income 2018: $227,5742018Revenue 2019: $725,048Expenses 2019: $668,642Net Income 2019: $56,4062019Revenue 2020: $502,043Expenses 2020: $645,296Net Income 2020: -$143,2532020Revenue 2021: $728,029Expenses 2021: $451,289Net Income 2021: $276,7402021Revenue 2022: $411,269Expenses 2022: $433,983Net Income 2022: -$22,7142022Revenue 2023: $544,934Expenses 2023: $499,965Net Income 2023: $44,9692023Revenue 2024: $184,706Expenses 2024: $486,530Net Income 2024: -$301,8242024

Highlighted filing

2013

Revenue$877,314
Expenses$653,711
Net Income$223,603
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 12, 2014
Return Version
2013v3.0
Gross Receipts
$1,079,995
Mission and Program Overview

Mission

Public library operations - service area includes approximately 114,000 people, with over 10,600 registered borrowers. Book circulation is over 63,110 titles

PUBLIC LIBRARY

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$668,251$764,442▲ $96,191
Savings and Temporary Cash Investments$128,503$246,337▲ $117,834
Land, Buildings, and Equipment, Net$162,733$153,817▼ $8,916
Accounts Receivable$26,375$42,448▲ $16,073
Pledges and Grants Receivable$20,592$24,485▲ $3,893
Prepaid Expenses and Deferred Charges-$2,781-
Cash and Non-Interest-Bearing Accounts$2,924$2,492▼ $432
Total Assets$1,009,378$1,236,802▲ $227,424
Liabilities
Other Liabilities$256$0▼ $256
Total Liabilities$256$0▼ $256
Net Assets / Fund Balance
Unrestricted Net Assets$765,577$944,331▲ $178,754
Temporarily Rstr Net Assets$243,545$292,471▲ $48,926
Total Net Assets Fund Balance$1,009,122$1,236,802▲ $227,680
Total Liabilities and Net Assets / Fund Balance$1,009,378$1,236,802▲ $227,424

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$126,875$309,752-
Other Land Buildings$20,559$3,103-
Equipment$6,383$130,115-
Other Securities$51,512--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Wayne MillerDirectorFT$64,220$64,220

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$670,897
Program Service Revenue
$7,834
Investment Income
$21,209
Other Revenue
$177,374
All Other Contributions
$50,585
Change in Net Assets
$223,603

Audited Revenue Reconciliation

Revenue per Audited Statements
$877,314
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$877,314
Total Revenue per Form 990
$877,314
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$510,674
Other Expenses$143,037
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$176,422$25,417-$201,839
Other Employee Benefits$116,101$59,811-$175,912
Current Officers, Directors, Trustees, and Key Employees-$64,220-$64,220
Pension Plan Contributions$32,052$16,511-$48,563
Payroll Taxes$13,292$6,848-$20,140
Depreciation Depletion$13,090--$13,090
All Other Expenses$11,409$1,449-$12,858
Office Expenses-$6,912-$6,912
Other Expenses$11,742$6,601-$6,601
Insurance-$4,324-$4,324
Fees for Services Accounting-$3,900-$3,900
Fees for Services Other-$2,783-$2,783
Information Technology$2,647--$2,647
Travel$1,049--$1,049
Advertising$614--$614
Total Functional Expenses$449,413$204,298$0$653,711

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$653,711
Total Expenses per Audited Statements$653,711
Total Expenses per Form 990$653,711
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
Governance and Compliance

Governance Checklist

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

Board of trustees review the 990 for accuracy and validity before it is filed.

Form 990, Part VI, Section B, Line 15

All compensation is based on performance appraisals and is board approved.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

EIN
15-6018360
Phone
3153934325

Signing Officer

Name
James D Fish
Title
Treasurer
Phone
3153934325
Signed
2014-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James D Fish
Formed
1893
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
0
Employees
15
Volunteers
6

Preparer

Preparer
Derek Vanhouse
Phone
3153937502
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Prior period adjustment 4,077.

FORM 990, PART XII, LINE 2C:

The board of trustees elects an audit committee to work with the independent auditors and oversee the audit process.

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require the library to evaluate all significant tax positions. As of 12/31/13 the library does not believe that it has taken any positions that would require the recording of any tax liability, nor does it believe that there are any unrealized tax benefits that should be recorded or that would increase or decrease within the next year.

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/ProgramServiceRevenueGrp/Desc0BOOK RENTALS, SALES AN
IRS990/ProgramServiceRevenueGrp/Desc1COPIER COMMISSIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05730
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12104
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05730
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12104
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0756446
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt069127
IRS990/PYOtherExpensesAmt0155009
IRS990/PYOtherRevenueAmt02916
IRS990/PYProgramServiceRevenueAmt06904
IRS990/PYRevenuesLessExpensesAmt0187722
IRS990/PYSalariesCompEmpBnftPaidAmt0492662
IRS990/PYTotalExpensesAmt0647671
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0835393
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0223603
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0190819
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0128503
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0246337
IRS990ScheduleA/GovernmentalUnitInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0126875
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0309752
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0436627
IRS990ScheduleD/EquipmentGrp/BookValueAmt06383
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0130115
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0136498
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0653711
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt020559
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03103
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt023662
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt027026
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1592570
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt293334
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt351512
IRS990ScheduleD/OtherSecuritiesGrp/Desc0CASH EQUIVALENTS
IRS990ScheduleD/OtherSecuritiesGrp/Desc1STOCKS & MUTUAL FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/Desc2CORPORATE BONDS
IRS990ScheduleD/OtherSecuritiesGrp/Desc3FIXED INCOME
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd3F
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0877314
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE LIBRARY TO EVALUATE ALL SIGNIFICANT TAX POSITIONS. AS OF 12/31/13 THE LIBRARY DOES NOT BELIEVE THAT IT HAS TAKEN ANY POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY TAX LIABILITY, NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT SHOULD BE RECORDED OR THAT WOULD INCREASE OR DECREASE WITHIN THE NEXT YEAR.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0153817
IRS990ScheduleD/TotalBookValueSecuritiesAmt0764442
IRS990ScheduleD/TotalExpensesPerForm990Amt0653711
IRS990ScheduleD/TotalRevenuePerForm990Amt0877314
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0877314
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0653711
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD OF TRUSTEES REVIEW THE 990 FOR ACCURACY AND VALIDITY BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL COMPENSATION IS BASED ON PERFORMANCE APPRAISALS AND IS BOARD APPROVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRIOR PERIOD ADJUSTMENT 4,077.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF TRUSTEES ELECTS AN AUDIT COMMITTEE TO WORK WITH THE INDEPENDENT AUDITORS AND OVERSEE THE AUDIT PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0243545
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0292471
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01009378
IRS990/TotalAssetsEOYAmt01236802
IRS990/TotalAssetsGrp/BOYAmt01009378
IRS990/TotalAssetsGrp/EOYAmt01236802
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0670897
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0204298
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0449413
IRS990/TotalFunctionalExpensesGrp/TotalAmt0653711
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0256
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0256
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01009122
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01236802
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0449413
IRS990/TotalProgramServiceRevenueAmt07834
IRS990/TotalReportableCompFromOrgAmt064220
IRS990/TotalRevenueGrp/ExclusionAmt015598
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0190819
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0877314
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01009378
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01236802
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01049
IRS990/TravelGrp/TotalAmt01049
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0765577
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0944331
IRS990/UponRequestInd0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.21$0.32$1.88$0.18$0.49$0.30
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.09$0.30$1.79$0.54$0.50$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.96$0.30$1.66$0.41$0.43$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.13$0.34$1.79$0.73$0.45$0.28
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.87$0.33$1.54$0.50$0.65$0.14
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$0.33$1.68$0.73$0.67$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.99$0.32$1.66$0.88$0.65$0.23
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$0.37$1.50$0.75$0.71$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.75$0.34$1.41$0.78$0.73$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$0.00$1.36$0.89$0.80$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.27$0.00$1.27$0.72$0.69$0.03
2013Detailed filing. Detailed filing data is available for this year.$1.24$0.00$1.24$0.88$0.65$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.00$1.01$0.65
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.00$0.81$0.63
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.02$0.80$0.62
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • $1M-$5M nonprofits