Civic Intelligence

David a Howe Public Library

990 • Fiscal year 2014 • EIN 16-0743046

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 09, 2015

155 North Main StreetWellsville, NY 14895

(585) 593-3410

Siviq Scores

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

Liabilities / Assets

48th percentile

0.11x

Higher debt load relative to assets than 48% of similar nonprofits.

2014 filings • NTEE B • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

89th percentile

0.95x

Higher debt load relative to revenue than 89% of similar nonprofits.

2014 filings • NTEE B • $1M-$5M nonprofits • Source year 2014

Net Margin

4th percentile

-56%

Higher net margin than 4% of similar nonprofits.

2014 filings • NTEE B • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

31st percentile

$0

Higher top officer pay than 31% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • NTEE B • $1M-$5M nonprofits • Source year 2014

Asset Growth

14th percentile

-8.0%

Faster asset growth than 14% of similar nonprofits.

2014 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

5th percentile

-48%

Faster revenue growth than 5% of similar nonprofits.

2014 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Flat

$4,223,690

Flat from 2014

Net Assets

Flat

$3,741,871

Flat from 2014

Liabilities

Flat

$481,819

Flat from 2014

Revenue

Flat

$505,795

Flat from 2014

Expenses

Flat

$787,518

Flat from 2014

Net Income

Flat

-$281,723

Flat from 2014

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: $4,264,825Liabilities 2010: $37,278Net Assets 2010: $4,227,5472010Assets 2011: $4,065,054Liabilities 2011: $226,203Net Assets 2011: $3,838,8512011Assets 2012: $4,303,185Liabilities 2012: $459,756Net Assets 2012: $3,843,4292012Assets 2013: $4,591,500Liabilities 2013: $475,329Net Assets 2013: $4,116,1712013Assets 2014: $4,223,690Liabilities 2014: $481,819Net Assets 2014: $3,741,8712014Assets 2014: $4,223,690Liabilities 2014: $481,819Net Assets 2014: $3,741,8712014Assets 2015: $4,631,807Liabilities 2015: $837,661Net Assets 2015: $3,794,1462015Assets 2016: $4,782,548Liabilities 2016: $870,551Net Assets 2016: $3,911,9972016Assets 2017: $5,017,107Liabilities 2017: $827,971Net Assets 2017: $4,189,1362017Assets 2018: $4,616,515Liabilities 2018: $791,621Net Assets 2018: $3,824,8942018Assets 2019: $4,857,212Liabilities 2019: $735,082Net Assets 2019: $4,122,1302019Assets 2020: $4,823,552Liabilities 2020: $699,578Net Assets 2020: $4,123,9742020Assets 2021: $5,136,689Liabilities 2021: $252,266Net Assets 2021: $4,884,4232021Assets 2022: $4,222,082Liabilities 2022: $242,112Net Assets 2022: $3,979,9702022Assets 2023: $4,995,997Liabilities 2023: $692,169Net Assets 2023: $4,303,8282023

Highlighted filing

2014

Assets$4,223,690
Liabilities$481,819
Net Assets$3,741,871

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $625,2692010Expenses 2011: $654,0322011Expenses 2012: $690,8672012Revenue 2013: $970,866Expenses 2013: $709,459Net Income 2013: $261,4072013Revenue 2014: $505,795Expenses 2014: $787,518Net Income 2014: -$281,7232014Revenue 2014: $505,795Expenses 2014: $787,518Net Income 2014: -$281,7232014Revenue 2015: $871,470Expenses 2015: $776,696Net Income 2015: $94,7742015Revenue 2016: $727,035Expenses 2016: $726,391Net Income 2016: $6442016Revenue 2017: $719,964Expenses 2017: $686,476Net Income 2017: $33,4882017Revenue 2018: $430,469Expenses 2018: $702,184Net Income 2018: -$271,7152018Revenue 2019: $718,535Expenses 2019: $702,296Net Income 2019: $16,2392019Revenue 2020: $538,286Expenses 2020: $639,339Net Income 2020: -$101,0532020Revenue 2021: $694,851Expenses 2021: $661,225Net Income 2021: $33,6262021Revenue 2022: $664,584Expenses 2022: $740,640Net Income 2022: -$76,0562022Revenue 2023: $858,672Expenses 2023: $747,284Net Income 2023: $111,3882023

Highlighted filing

2014

Revenue$505,795
Expenses$787,518
Net Income-$281,723
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 9, 2015
Return Version
2014v5.0
Gross Receipts
$505,795
Mission and Program Overview

Mission

The organization provides book-lending services as well as other educational and informative services to the local community.

The Organization provides book lending services as well as other educational and informative services to the local community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,614,187$2,513,338▼ $100,849
Land, Buildings, and Equipment, Net$1,532,263$1,588,016▲ $55,753
Cash and Non-Interest-Bearing Accounts$439,689$116,829▼ $322,860
Savings and Temporary Cash Investments$2,931$2,932▲ $1
Prepaid Expenses and Deferred Charges$2,430$2,575▲ $145
Total Assets$4,591,500$4,223,690▼ $367,810
Liabilities
Deferred Revenue$405,219$409,231▲ $4,012
Accounts Payable and Accrued Expenses$70,110$72,588▲ $2,478
Total Liabilities$475,329$481,819▲ $6,490
Net Assets / Fund Balance
Unrestricted Net Assets$2,874,530$2,546,006▼ $328,524
Permanently Rstr Net Assets$1,195,665$1,195,665→ $0
Temporarily Rstr Net Assets$45,976$200▼ $45,776
Total Net Assets Fund Balance$4,116,171$3,741,871▼ $374,300
Total Liabilities and Net Assets / Fund Balance$4,591,500$4,223,690▼ $367,810

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,515,458$713,482$2,136,365
Equipment$72,558$306,315$358,893

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$1,195,665-▲ $183,388$183,388$1,195,665
2013$1,195,665-▲ $429,854$429,854$1,195,665
2012$1,195,665-▲ $302,767$302,767$1,195,665
2011$1,195,665-▲ $24,054$24,054$1,195,665
2010$1,195,665-▲ $386,727$386,727$1,195,665
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$498,161
Program Service Revenue
$0
Investment Income
$183,388
Other Revenue
$-175,754
All Other Contributions
$498,161
Change in Net Assets
$-281,723
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$544,837
Other Expenses$242,681
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$305,540$43,649-$349,189
Pension Plan Contributions$57,066$8,152-$65,218
Depreciation Depletion-$56,801-$56,801
Current Officers, Directors, Trustees, and Key Employees$41,618$13,873-$55,491
Occupancy$46,354$5,151-$51,505
Other Employee Benefits$38,483$5,498-$43,981
Payroll Taxes$27,088$3,870-$30,958
Other Expenses$17,575$7,418-$17,575
Insurance$6,134$6,133-$12,267
Fees for Services Accounting-$5,738-$5,738
Conferences and Meetings$3,829--$3,829
Advertising$1,304--$1,304
Total Functional Expenses$631,235$156,283$0$787,518
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
Federal income taxes-
Cash held for related organization-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The Director and the members of the Board review the Form 990 before it is filed.

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
David A Howe Public Library Inc
EIN
16-0743046
Phone
5855933410
Address
155 North Main Street, Wellsville, NY 14895

Signing Officer

Name
Voni Walker
Title
Treasurer
Signed
2015-06-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald Comstock
Legal Domicile
Ny
Voting Board Members
8
Independent Board Members
8
Employees
23

Preparer

Firm
Elizabeth Schiralli CPA
Address
26 Jefferson Street, Wellsville, NY 14895
Preparer
Elizabeth Schiralli
Phone
5855933392
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Capital assets which had been purchased with temporarily restricted funds are not expensed and are added to total assets.

Sch D, Part V, Line 1A-1G

Correction of prior years endowment fund balance. Fund balance does not change, and all dividends and earnings are transferred to general fund for maintenance of facilities or used as deemed necessary for continuance of library.

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IRS990/PYOtherRevenueAmt04278
IRS990/PYRevenuesLessExpensesAmt0261407
IRS990/PYSalariesCompEmpBnftPaidAmt0507992
IRS990/PYTotalExpensesAmt0709459
IRS990/PYTotalRevenueAmt0970866
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-281723
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01938
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02931
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02932
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt094783
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0139825
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0204958
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0241283
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0212721
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0893570
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0183488
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0429834
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0156273
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt080221
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt083780
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0933596
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.70080
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportPY170Pct00.70710
IRS990ScheduleA/PublicSupportTotal170Amt02186448
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0405216
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0401207
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0172820
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0159135
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0154500
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt01292878
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0499999
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0541032
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0377778
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0400418
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0367221
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02186448
IRS990ScheduleA/TotalSupportAmt03120044
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01515458
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0713482
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02136365
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01195665
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01195665
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0183388
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0183388
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01195665
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01195665
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0429854
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0429854
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01195665
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01195665
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0302767
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0302767
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01195665
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01195665
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt024054
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt024054
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01195665
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01195665
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0386727
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0386727
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt072558
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0306315
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0358893
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Cash held for related organization
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01588016
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Director and the members of the Board review the Form 990 before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing documents and financial statements are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Capital assets which had been purchased with temporarily restricted funds are not expensed and are added to total assets.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Correction of prior years endowment fund balance. Fund balance does not change, and all dividends and earnings are transferred to general fund for maintenance of facilities or used as deemed necessary for continuance of library.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section b, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section c, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Sch D, Part V, Line 1a-1g
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt045976
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0200
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04591500
IRS990/TotalAssetsEOYAmt04223690
IRS990/TotalAssetsGrp/BOYAmt04591500
IRS990/TotalAssetsGrp/EOYAmt04223690
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0498161
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0156283
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0631235
IRS990/TotalFunctionalExpensesGrp/TotalAmt0787518
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0475329
IRS990/TotalLiabilitiesEOYAmt0481819
IRS990/TotalLiabilitiesGrp/BOYAmt0475329
IRS990/TotalLiabilitiesGrp/EOYAmt0481819
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04116171
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03741871
IRS990/TotalProgramServiceExpensesAmt0631235
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0505795

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$5.00$0.69$4.30$0.86$0.75$0.11
2022Summary only. Only limited summary data is available for this year.$4.22$0.24$3.98$0.66$0.74$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.14$0.25$4.88$0.69$0.66$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.82$0.70$4.12$0.54$0.64$0.10
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.86$0.74$4.12$0.72$0.70$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.62$0.79$3.82$0.43$0.70$0.27
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.02$0.83$4.19$0.72$0.69$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.78$0.87$3.91$0.73$0.73$0.00
2015Summary only. Only limited summary data is available for this year.$4.63$0.84$3.79$0.87$0.78$0.09
2014Detailed filing. Detailed filing data is available for this year.$4.22$0.48$3.74$0.51$0.79$0.28
2014Summary only. Only limited summary data is available for this year.$4.22$0.48$3.74$0.51$0.79$0.28
2013Summary only. Only limited summary data is available for this year.$4.59$0.48$4.12$0.97$0.71$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.30$0.46$3.84$0.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.07$0.23$3.84$0.65
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.26$0.04$4.23$0.63