Civic Intelligence

Lewiston Public Library

990 • Fiscal year 2014 • EIN 16-0782101

Jan 01, 2014 to Dec 31, 2014 • Filed on May 13, 2015

305 South Eighth StreetLewiston, NY 14092

(716) 754-4720

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Higher debt load relative to assets than 17% of similar nonprofits.

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

Liabilities / Revenue

18th percentile

0.00x

Higher debt load relative to revenue than 18% of similar nonprofits.

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

Net Margin

14th percentile

-9.3%

Higher net margin than 14% 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

27th percentile

-2.2%

Faster asset growth than 27% of similar nonprofits.

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

Revenue Growth

16th percentile

-11%

Faster revenue growth than 16% of similar nonprofits.

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

Assets

Down

$1,843,715

Down $41,812 (-2.2%) from 2013

Net Assets

Down

$1,843,582

Down $41,945 (-2.2%) from 2013

Liabilities

Up

$133

Up $133 from 2013

Revenue

Down

$451,033

Down $56,855 (-11%) from 2013

Expenses

Up

$492,978

Up $32,754 (+7.1%) from 2013

Net Income

Down

-$41,945

Down $89,609 (-188%) from 2013

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,836,376Liabilities 2011: $0Net Assets 2011: $1,836,3762011Assets 2012: $1,837,968Liabilities 2012: $105Net Assets 2012: $1,837,8632012Assets 2013: $1,885,527Liabilities 2013: $0Net Assets 2013: $1,885,5272013Assets 2014: $1,843,715Liabilities 2014: $133Net Assets 2014: $1,843,5822014Assets 2015: $1,789,550Liabilities 2015: $155Net Assets 2015: $1,789,3952015Assets 2016: $1,838,907Liabilities 2016: $0Net Assets 2016: $1,838,9072016Assets 2017: $1,736,250Liabilities 2017: $79Net Assets 2017: $1,736,1712017Assets 2018: $1,559,864Liabilities 2018: $1,520Net Assets 2018: $1,558,3442018Assets 2019: $1,487,711Liabilities 2019: $246Net Assets 2019: $1,487,4652019Assets 2020: $1,461,571Liabilities 2020: $16Net Assets 2020: $1,461,5552020Assets 2021: $1,347,453Liabilities 2021: $2,482Net Assets 2021: $1,344,9712021Assets 2022: $1,242,894Liabilities 2022: $14,065Net Assets 2022: $1,228,8292022Assets 2023: $1,173,151Liabilities 2023: $13,011Net Assets 2023: $1,160,1402023Assets 2024: $1,114,599Liabilities 2024: $13,122Net Assets 2024: $1,101,4772024

Highlighted filing

2014

Assets$1,843,715
Liabilities$133
Net Assets$1,843,582

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $454,4462011Expenses 2012: $446,3562012Revenue 2013: $507,888Expenses 2013: $460,224Net Income 2013: $47,6642013Revenue 2014: $451,033Expenses 2014: $492,978Net Income 2014: -$41,9452014Revenue 2015: $453,985Expenses 2015: $503,191Net Income 2015: -$49,2062015Revenue 2016: $570,683Expenses 2016: $521,170Net Income 2016: $49,5132016Revenue 2017: $409,538Expenses 2017: $521,093Net Income 2017: -$111,5552017Revenue 2018: $415,596Expenses 2018: $580,030Net Income 2018: -$164,4342018Revenue 2019: $475,258Expenses 2019: $566,361Net Income 2019: -$91,1032019Revenue 2020: $488,416Expenses 2020: $514,326Net Income 2020: -$25,9102020Revenue 2021: $356,816Expenses 2021: $473,400Net Income 2021: -$116,5842021Revenue 2022: $443,971Expenses 2022: $531,285Net Income 2022: -$87,3142022Revenue 2023: $449,599Expenses 2023: $532,557Net Income 2023: -$82,9582023Revenue 2024: $478,413Expenses 2024: $544,009Net Income 2024: -$65,5962024

Highlighted filing

2014

Revenue$451,033
Expenses$492,978
Net Income-$41,945
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 13, 2015
Return Version
2014v5.0
Gross Receipts
$451,033
Mission and Program Overview

Mission

OPERATION OF A PUBLIC LIBRARY OFFERING CIRCULATION OF BOOKS, PERIODICALS, VIDEOS, CD's AS WELL AS OFFERING INTERNET ACCESS AND A VARIETY OF LITERACY PROGRAMS TO ALL PATRONS ON A NON-DISCRIMINATORY BASIS.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,443,952$1,356,874▼ $87,078
Savings and Temporary Cash Investments$318,730$395,649▲ $76,919
Cash and Non-Interest-Bearing Accounts$57,216$20,403▼ $36,813
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,885,527$1,843,715▼ $41,812
Other Assets Total$65,629$70,789▲ $5,160
Liabilities
Accounts Payable and Accrued Expenses-$133-
Total Liabilities$0$133▲ $133
Net Assets / Fund Balance
Unrestricted Net Assets$1,795,356$1,744,242▼ $51,114
Temporarily Rstr Net Assets$90,171$99,340▲ $9,169
Total Net Assets Fund Balance$1,885,527$1,843,582▼ $41,945
Total Liabilities and Net Assets / Fund Balance$1,885,527$1,843,715▼ $41,812

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,249,256$1,297,381$2,546,637
Other Land Buildings$67,418$335,052$402,470
Equipment$30,200$160,191$190,391
Land$10,000-$10,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Linus L OrmsbyPresident
Barbara CoppockVice President
Christopher SaladaTrustee
Margaret SaladaTrustee
William LeggieroTrustee
Jill BirminghamSecretary
Nancy SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$428,499
Program Service Revenue
$17,105
Investment Income
$5,429
Other Revenue
$0
All Other Contributions
$11,474
Change in Net Assets
$-41,945
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$277,545
Salaries, Compensation, and Employee Benefits$215,433
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$185,114--$185,114
Depreciation Depletion$87,113--$87,113
Occupancy$29,185--$29,185
Insurance$18,434--$18,434
Information Technology$16,514--$16,514
Other Employee Benefits$16,131--$16,131
All Other Expenses$18,158$-3,348-$14,810
Payroll Taxes$14,188--$14,188
Office Expenses-$7,555-$7,555
Fees for Services Other-$6,142-$6,142
Other Expenses$6,141--$6,141
Travel$1,060--$1,060
Total Functional Expenses$482,629$10,349$0$492,978
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
Yes
Annual disclosure for covered persons
No
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
No
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

Board deligates library director to review on their behalf

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

Board reviews/annual review of director

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

UPON REQUEST

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

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Lewiston Public Library
EIN
16-0782101
Phone
7167544720
Address
305 SOUTH EIGHTH STREET, LEWISTON, NY 14092

Signing Officer

Name
Jill Palermo
Title
Executive Director
Signed
2015-05-13
Discuss with paid preparer
Yes

Organization Details

Formed
1976
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
16

Preparer

Firm
Brown & Company LLP
Address
4992 Sweet Home Road, Niagara Falls, NY 14305
Preparer
Patrick D Brown
Phone
7162988000
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2345
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33070
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt43999
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01724
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt17967
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2345
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33070
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt43999
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0480019
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt08999
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0262154
IRS990/PYProgramServiceRevenueAmt018870
IRS990/PYRevenuesLessExpensesAmt047664
IRS990/PYSalariesCompEmpBnftPaidAmt0198070
IRS990/PYTotalExpensesAmt0460224
IRS990/PYTotalRevenueAmt0507888
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-41945
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0318730
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0395649
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0428499
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0480019
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0422534
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0450017
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0487295
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02268364
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt05429
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt08999
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt06208
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02386
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04883
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt027905
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt017105
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt018870
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt014817
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt018139
IRS990ScheduleA/OtherIncome170Grp/TotalAmt068931
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95910
IRS990ScheduleA/PublicSupportPY170Pct00.96350
IRS990ScheduleA/PublicSupportTotal170Amt02268364
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0428499
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0480019
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0422534
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0450017
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0487295
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02268364
IRS990ScheduleA/TotalSupportAmt02365200
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/BookValueAmt01249256
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01297381
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02546637
IRS990ScheduleD/EquipmentGrp/BookValueAmt030200
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0160191
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0190391
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt067418
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0335052
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0402470
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01356874
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD DELIGATES LIBRARY DIRECTOR TO REVIEW ON THEIR BEHALF
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD REVIEWS/ANNUAL REVIEW OF DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt090171
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt099340
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01885527
IRS990/TotalAssetsEOYAmt01843715
IRS990/TotalAssetsGrp/BOYAmt01885527
IRS990/TotalAssetsGrp/EOYAmt01843715
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0428499
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010349
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0482629
IRS990/TotalFunctionalExpensesGrp/TotalAmt0492978
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt0133
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0133
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01885527
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01843582
IRS990/TotalProgramServiceExpensesAmt0482629
IRS990/TotalProgramServiceRevenueAmt017105
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt022534
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0451033
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01885527
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01843715
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt01060
IRS990/TravelGrp/TotalAmt01060

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.01$1.10$0.48$0.54$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.01$1.16$0.45$0.53$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.01$1.23$0.44$0.53$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.35$0.00$1.34$0.36$0.47$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.46$0.00$1.46$0.49$0.51$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.49$0.00$1.49$0.48$0.57$0.09
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.56$0.00$1.56$0.42$0.58$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.74$0.00$1.74$0.41$0.52$0.11
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.84$0.00$1.84$0.57$0.52$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.79$0.00$1.79$0.45$0.50$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.84$0.00$1.84$0.45$0.49$0.04
2013Detailed filing. Detailed filing data is available for this year.$1.89$0.00$1.89$0.51$0.46$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.84$0.00$1.84$0.45
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.84$0.00$1.84$0.45
Peer Organizations

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