Civic Intelligence

Manlius Library

990 • Fiscal year 2023 • EIN 16-0877741

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 07, 2024

1 Arkie Albanese AveManlius, NY 13104

(315) 682-6400

Siviq Scores

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

Liabilities / Assets

58th percentile

0.14x

Higher debt load relative to assets than 58% of similar nonprofits.

2023 filings • NTEE B • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

78th percentile

0.36x

Higher debt load relative to revenue than 78% of similar nonprofits.

2023 filings • NTEE B • $1M-$5M nonprofits • Source year 2023

Net Margin

73rd percentile

16%

Higher net margin than 73% of similar nonprofits.

2023 filings • NTEE B • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

61st percentile

$86,302

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2023 filings • NTEE B • $1M-$5M nonprofits • Source year 2023

Asset Growth

51st percentile

4.8%

Faster asset growth than 51% of similar nonprofits.

2023 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

33rd percentile

-4.4%

Faster revenue growth than 33% of similar nonprofits.

2023 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$4,261,289

Up $194,076 (+4.8%) from 2022

Net Assets

Up

$3,650,633

Up $273,070 (+8.1%) from 2022

Liabilities

Down

$610,656

Down $78,994 (-11%) from 2022

Revenue

Down

$1,708,743

Down $78,283 (-4.4%) from 2022

Expenses

Up

$1,435,673

Up $94,005 (+7.0%) from 2022

Net Income

Down

$273,070

Down $172,288 (-39%) from 2022

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: $3,376,772Liabilities 2010: $1,371,397Net Assets 2010: $2,005,3752010Assets 2011: $3,314,235Liabilities 2011: $1,326,397Net Assets 2011: $1,987,8382011Assets 2012: $3,298,357Liabilities 2012: $1,281,397Net Assets 2012: $2,016,9602012Assets 2013: $3,274,208Liabilities 2013: $1,231,397Net Assets 2013: $2,042,8112013Assets 2014: $3,465,791Liabilities 2014: $1,225,112Net Assets 2014: $2,240,6792014Assets 2015: $3,448,390Liabilities 2015: $1,177,498Net Assets 2015: $2,270,8922015Assets 2016: $3,395,817Liabilities 2016: $1,083,732Net Assets 2016: $2,312,0852016Assets 2017: $3,482,025Liabilities 2017: $1,034,187Net Assets 2017: $2,447,8382017Assets 2018: $3,503,710Liabilities 2018: $971,295Net Assets 2018: $2,532,4152018Assets 2019: $3,562,998Liabilities 2019: $912,536Net Assets 2019: $2,650,4622019Assets 2020: $3,597,059Liabilities 2020: $832,308Net Assets 2020: $2,764,7512020Assets 2021: $3,695,826Liabilities 2021: $763,621Net Assets 2021: $2,932,2052021Assets 2022: $4,067,213Liabilities 2022: $689,650Net Assets 2022: $3,377,5632022Assets 2023: $4,261,289Liabilities 2023: $610,656Net Assets 2023: $3,650,6332023Assets 2024: $4,274,847Liabilities 2024: $417,625Net Assets 2024: $3,857,2222024

Highlighted filing

2023

Assets$4,261,289
Liabilities$610,656
Net Assets$3,650,633

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,083,5422010Expenses 2011: $1,155,5282011Expenses 2012: $1,152,2352012Revenue 2013: $1,220,193Expenses 2013: $1,194,342Net Income 2013: $25,8512013Revenue 2014: $1,275,277Expenses 2014: $1,276,736Net Income 2014: -$1,4592014Revenue 2015: $1,339,721Expenses 2015: $1,309,508Net Income 2015: $30,2132015Revenue 2016: $1,357,542Expenses 2016: $1,284,778Net Income 2016: $72,7642016Revenue 2017: $1,430,311Expenses 2017: $1,294,558Net Income 2017: $135,7532017Revenue 2018: $1,401,536Expenses 2018: $1,316,959Net Income 2018: $84,5772018Revenue 2019: $1,432,059Expenses 2019: $1,314,012Net Income 2019: $118,0472019Revenue 2020: $1,387,068Expenses 2020: $1,272,779Net Income 2020: $114,2892020Revenue 2021: $1,416,601Expenses 2021: $1,249,147Net Income 2021: $167,4542021Revenue 2022: $1,787,026Expenses 2022: $1,341,668Net Income 2022: $445,3582022Revenue 2023: $1,708,743Expenses 2023: $1,435,673Net Income 2023: $273,0702023Revenue 2024: $1,588,446Expenses 2024: $1,464,030Net Income 2024: $124,4162024

Highlighted filing

2023

Revenue$1,708,743
Expenses$1,435,673
Net Income$273,070
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 7, 2024
Return Version
2023v5.0
Gross Receipts
$1,708,743
Mission and Program Overview

Mission

Operation of a free library for the residents of the village and town of manlius and the town of pompey new york.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,226,213$2,221,857▼ $4,356
Land, Buildings, and Equipment, Net$1,430,129$1,631,303▲ $201,174
Prepaid Expenses and Deferred Charges$8,791$7,528▼ $1,263
Total Assets$4,067,213$4,261,289▲ $194,076
Other Assets Total$402,080$400,601▼ $1,479
Liabilities
Tax Exempt Bond Liabilities$655,336$577,576▼ $77,760
Other Liabilities$34,314$33,080▼ $1,234
Total Liabilities$689,650$610,656▼ $78,994
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,345,770$3,624,711▲ $278,941
Net Assets With Donor Restrictions$31,793$25,922▼ $5,871
Total Net Assets Fund Balance$3,377,563$3,650,633▲ $273,070
Total Liabilities and Net Assets / Fund Balance$4,067,213$4,261,289▲ $194,076

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,989,613-$2,989,613
Land$80,472-$80,472
Buildings$47,100$3,764$50,864
Leasehold Improvements$42,266-$42,266
Equipment$-1,528,148$1,534,670$6,522
Other Assets Org$400,601--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$494,563--$7,011$487,552
2022$495,453--$890$494,563
2021$496,939--$1,486$495,453
2020$169,126$328,813--$496,939
2019$163,113$46,876-$39,863$169,126
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Alyssa TassoneExecutive DiFT$86,302$86,302

Board Members and Trustees

NameTitle
Kim KutzerPresident
Charles CollinsTrustee
Dan WhelanTrustee
Jaclyn SisskindTrustee
Janet MallanTrustee
Katie BriceTrustee
Kevin FletcherTrustee
Linda NapierTrustee
Bonnie BuelowSecretary
Bruce RuppertTreasurer
Brian LeeVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,616,378
Program Service Revenue
$4,688
Investment Income
$80,317
Other Revenue
$7,360
All Other Contributions
$188,642
Change in Net Assets
$273,070

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,708,743
Total Revenue per Audited Statements
$1,708,743
Total Revenue per Form 990
$1,708,743
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$983,048
Other Expenses$452,625
Total Fundraising Expense$1,886
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$632,696$131,149$1,502$765,347
Current Officers, Directors, Trustees, and Key Employees$71,345$14,788$169$86,302
Depreciation Depletion$70,633$14,642-$85,275
Occupancy$52,129$10,807-$62,936
Payroll Taxes$51,406$10,656$122$62,184
Other Employee Benefits$34,705$7,195-$41,900
Interest$26,957$5,588-$32,545
Pension Plan Contributions$22,624$4,691-$27,315
Information Technology$19,146$3,969-$23,115
Office Expenses$16,475$3,415$93$19,983
Insurance$12,280$2,546-$14,826
Advertising$11,950--$11,950
Fees for Services Accounting-$11,000-$11,000
Fees for Services Other-$7,781-$7,781
All Other Expenses$5,800$1,157-$6,957
Conferences and Meetings$5,193--$5,193
Other Expenses$4,135$857-$4,992
Total Functional Expenses$1,198,666$235,121$1,886$1,435,673

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,435,673
Total Expenses per Audited Statements$1,435,673
Total Expenses per Form 990$1,435,673
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
Accrued Payroll and Related Expenses$32,240
Sales Tax Payable$840

Bond Issues

BondIssuerIssuedIssue PricePurpose
AOcida2005-04-28$2,095,000BUILDING CONSTRUCTION

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$2,095,000--$95,000

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

A copy was provided to all trustees by email before the form 990 was filed.

Form 990, Page 6, Part VI, Line 12C

Compliance statements are completed annually by all trustees and the respo nses are reviewed by the board president and director.

Form 990, Page 6, Part VI, Line 18

Copies of the form 990 are available at the library upon request.

Form 990, Page 6, Part VI, Line 19

Extra copies of the audits, the 990, the budget and all policies are avail able upon request at the library.

Filing and Contact Details

Filer

Filer Name
Manlius Library
EIN
16-0877741
Phone
3156826400
Address
1 ARKIE ALBANESE AVE, MANLIUS, NY 13104

Signing Officer

Name
Bruce Ruppert
Title
Treasurer
Phone
3156826400
Signed
2024-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bruce Ruppert
Formed
1912
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
11
Employees
29
Volunteers
62

Preparer

Firm
Cuomo Winters & Schmidt Cpas Pllc
Address
6315 FLY RD STE 108, EAST SYRACUSE, NY 13057-9316
Preparer
Mark Strong CPA
Phone
3154710465
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The library is exempt from income taxes under section 501(c)(3) of the internal revenue code. The major taxing jurisdictions applicable to the library's business affairs, for which tax returns have been filed, remain open and available for audit. Tax examinations are often complex, as tax authorities may disagree with the treatment of items reported by the library, and such disagreements can take years to resolve. The library may establish liabilities for possible assessments by taxing authorities for known tax exposures to the extent that a reasonable tax provision can be estimated. There were no liabilities established at december 31, 2023 and 2022. The normal statutory period impacting unaudited years is as follows: federal (us) 2020 -2022.

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IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt08729
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt014979
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0116224
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0175629
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98490
IRS990ScheduleA/PublicSupportPY170Pct00.99460
IRS990ScheduleA/PublicSupportTotal170Amt07567916
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt01427736
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IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt06907428
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01628426
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01767699
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01392088
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt07567916
IRS990ScheduleA/TotalSupportAmt07684140
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt047100
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03764
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt050864
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0494563
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0487552
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL AND RELATED EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt01708743
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LIBRARY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE MAJOR TAXING JURISDICTIONS APPLICABLE TO THE LIBRARY'S BUSINESS AFFAIRS, FOR WHICH TAX RETURNS HAVE BEEN FILED, REMAIN OPEN AND AVAILABLE FOR AUDIT. TAX EXAMINATIONS ARE OFTEN COMPLEX, AS TAX AUTHORITIES MAY DISAGREE WITH THE TREATMENT OF ITEMS REPORTED BY THE LIBRARY, AND SUCH DISAGREEMENTS CAN TAKE YEARS TO RESOLVE. THE LIBRARY MAY ESTABLISH LIABILITIES FOR POSSIBLE ASSESSMENTS BY TAXING AUTHORITIES FOR KNOWN TAX EXPOSURES TO THE EXTENT THAT A REASONABLE TAX PROVISION CAN BE ESTIMATED. THERE WERE NO LIABILITIES ESTABLISHED AT DECEMBER 31, 2023 AND 2022. THE NORMAL STATUTORY PERIOD IMPACTING UNAUDITED YEARS IS AS FOLLOWS: FEDERAL (US) 2020 -2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt0400601
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IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
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IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0OCIDA BUILDING CONSTRUCTION
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt1OCIDA N/A
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0PURPOSE OF ISSUE DESCRIPTION
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc1QUALIFIED PRIVATE ACTIVITY BOND
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.27$0.42$3.86$1.59$1.46$0.12
2023Detailed filing. Detailed filing data is available for this year.$4.26$0.61$3.65$1.71$1.44$0.27
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.07$0.69$3.38$1.79$1.34$0.45
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.70$0.76$2.93$1.42$1.25$0.17
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.60$0.83$2.76$1.39$1.27$0.11
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.56$0.91$2.65$1.43$1.31$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.50$0.97$2.53$1.40$1.32$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.48$1.03$2.45$1.43$1.29$0.14
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.40$1.08$2.31$1.36$1.28$0.07
2015Detailed filing. Detailed filing data is available for this year.$3.45$1.18$2.27$1.34$1.31$0.03
2014Detailed filing. Detailed filing data is available for this year.$3.47$1.23$2.24$1.28$1.28$0.00
2013Detailed filing. Detailed filing data is available for this year.$3.27$1.23$2.04$1.22$1.19$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.30$1.28$2.02$1.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.31$1.33$1.99$1.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.38$1.37$2.01$1.08