Civic Intelligence

Phelps Community Memorial Library

990 • Fiscal year 2025 • EIN 16-0845883

Jan 01, 2025 to Dec 31, 2025

Organization ProfileWWW.PHELPSLIBRARY.ORG
8 Banta Street Suite 200Phelps, NY 14532

(315) 548-3120

Siviq Scores

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

Liabilities / Assets

66th percentile

0.00x

Higher debt load relative to assets than 66% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

69th percentile

0.01x

Higher debt load relative to revenue than 69% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

60th percentile

8.5%

Higher net margin than 60% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

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

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

46th percentile

0.0%

Faster asset growth than 46% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

62nd percentile

11%

Faster revenue growth than 62% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets66th percentile

Assets

Flat

$424,939

Flat from 2024

Net Assets

Flat

$423,247

Flat from 2024

Liabilities

Flat

$1,692

Flat from 2024

Revenue And Expenses
Liabilities / Revenue69th percentileNet Margin60th percentile

Revenue

Up

$253,626

Up $24,513 (+11%) from 2024

Expenses

Down

$232,027

Down $5,686 (-2.4%) from 2024

Net Income

Up

$21,599

Up $30,199 (+351%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth46th percentile

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

$800K$600K$400K$200K$0-$200KAssets 2010: $617,915Liabilities 2010: $0Net Assets 2010: $617,9152010Assets 2011: $588,946Liabilities 2011: $4,237Net Assets 2011: $584,7092011Assets 2012: $658,684Liabilities 2012: $0Net Assets 2012: $658,6842012Assets 2013: $657,884Liabilities 2013: $0Net Assets 2013: $657,8842013Assets 2014: $494,160Liabilities 2014: $02014Assets 2015: $425,576Liabilities 2015: $786Net Assets 2015: $424,7902015Assets 2016: $443,858Liabilities 2016: $468Net Assets 2016: $443,3902016Assets 2017: $443,390Liabilities 2017: $0Net Assets 2017: $443,3902017Assets 2018: $444,188Liabilities 2018: $1,324Net Assets 2018: $442,8652018Assets 2019: $444,189Liabilities 2019: $0Net Assets 2019: $444,1892019Assets 2020: $477,483Liabilities 2020: $1,396Net Assets 2020: $476,0872020Assets 2021: $503,867Liabilities 2021: -$1,505Net Assets 2021: $505,3722021Assets 2022: $444,481Liabilities 2022: $0Net Assets 2022: $444,4812022Assets 2023: $426,275Liabilities 2023: $0Net Assets 2023: $426,2752023Assets 2024: $424,939Liabilities 2024: $1,692Net Assets 2024: $423,2472024Assets 2025: $424,939Liabilities 2025: $1,692Net Assets 2025: $423,2472025

Highlighted filing

2025

Assets$424,939
Liabilities$1,692
Net Assets$423,247
Open 2025 Filing

Operations Trend

Revenue Growth62nd percentile

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

$300K$200K$100K$0-$100KExpenses 2010: $120,6262010Expenses 2011: $128,0632011Expenses 2012: $137,3942012Revenue 2013: $156,882Expenses 2013: $151,895Net Income 2013: $4,9872013Revenue 2014: $170,363Expenses 2014: $162,775Net Income 2014: $7,5882014Revenue 2015: $173,082Expenses 2015: $166,709Net Income 2015: $6,3732015Revenue 2016: $201,188Expenses 2016: $186,485Net Income 2016: $14,7032016Revenue 2017: $266,158Expenses 2017: $240,102Net Income 2017: $26,0562017Revenue 2018: $250,243Expenses 2018: $243,679Net Income 2018: $6,5642018Revenue 2019: $217,029Expenses 2019: $247,316Net Income 2019: -$30,2872019Revenue 2020: $205,810Expenses 2020: $187,662Net Income 2020: $18,1482020Revenue 2021: $210,179Expenses 2021: $197,718Net Income 2021: $12,4612021Revenue 2022: $219,264Expenses 2022: $213,784Net Income 2022: $5,4802022Revenue 2023: $193,804Expenses 2023: $253,989Net Income 2023: -$60,1852023Revenue 2024: $229,113Expenses 2024: $237,713Net Income 2024: -$8,6002024Revenue 2025: $253,626Expenses 2025: $232,027Net Income 2025: $21,5992025

Highlighted filing

2025

Revenue$253,626
Expenses$232,027
Net Income$21,599
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Apr 12, 2026
Return Version
2025v4.0
Gross Receipts
$304,655
Mission and Program Overview

Mission

Provide reading material and education experiences for the community

Offer several opportunities for citizens to read, research, and create.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$424,939$424,939→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$423,247$423,247→ $0
Total Assets$424,939$424,939→ $0
Liabilities
Accounts Payable and Accrued Expenses$1,692$1,692→ $0
Total Liabilities$1,692$1,692→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$423,247$423,247→ $0
Total Liabilities and Net Assets / Fund Balance$424,939$424,939→ $0
Compensation and Service Providers
Top Officer Pay82nd percentile

Board Members and Trustees

NameTitle
David BenzPresident
Lee CoryellVice President
Daray DepayneBoard Member
Holly RochBoard Member
Kevin KelleyBoard Member
Nick RichBoard Member
Bree SchoonermTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$252,031
Program Service Revenue
$1,077
Investment Income
$518
Other Revenue
$0
Change in Net Assets
$21,599
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$156,074
Other Expenses$75,953
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$117,998--$117,998
Occupancy$37,948--$37,948
Payroll Taxes$36,546--$36,546
Other Expenses$9,588--$9,588
Insurance$9,011--$9,011
Information Technology$7,118--$7,118
Fees for Services Accounting$2,029--$2,029
Other Employee Benefits$1,530--$1,530
Advertising$458--$458
Travel$62--$62
Total Functional Expenses$232,027$0$0$232,027
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Phelps Library
EIN
16-0845883
Phone
3155483120
Address
8 Banta Street Suite 200, PHELPS, NY 14532

Signing Officer

Name
Daniel Benz
Title
President
Phone
3155483120
Signed
2026-04-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Benz
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
AM Tax and Accounting
Address
106 Jason Dr, NEWARK, NY 14513
Preparer
Allan Mallette
Phone
3153314195
Supplemental Narrative

Additional Explanations

Mamagerial Change

“Former Manager resigned; new manager temporarily promoted.”

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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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ReturnHeader/PreparerPersonGrp/PreparationDt02026-04-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Allan Mallette
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-04-12T15:30:31-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

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Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$424,939
Liabilities
$1,692
Net assets
$423,247
Revenue
$253,626
Expenses
$232,027
Net income
$21,599
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.25$0.02$4.23$2.54$2.32$0.22
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.25$0.02$4.23$2.29$2.38$0.09
2023Summary only. Only limited summary data is available for this year.$4.26$0.00$4.26$1.94$2.54$0.60
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.44$0.00$4.44$2.19$2.14$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.04$0.02$5.05$2.10$1.98$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.77$0.01$4.76$2.06$1.88$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.44$0.00$4.44$2.17$2.47$0.30
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.44$0.01$4.43$2.50$2.44$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.43$0.00$4.43$2.66$2.40$0.26
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.44$0.00$4.43$2.01$1.86$0.15
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.26$0.01$4.25$1.73$1.67$0.06
2014Summary only. Only limited summary data is available for this year.$4.94$0.00$1.70$1.63$0.08
2013Detailed filing. Detailed filing data is available for this year.$6.58$0.00$6.58$1.57$1.52$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.59$0.00$6.59$1.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.89$0.04$5.85$1.28
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.18$0.00$6.18$1.21