Civic Intelligence

Macedon Public Library

990 • Fiscal year 2019 • EIN 16-1065224

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 09, 2020

30 Main StreetMacedon, NY 14502

(315) 986-5932

Siviq Scores

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

Liabilities / Assets

77th percentile

0.08x

Higher debt load relative to assets than 77% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

80th percentile

0.07x

Higher debt load relative to revenue than 80% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

70th percentile

15%

Higher net margin than 70% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

95th percentile

$67,326

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 18.2% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

70th percentile

18%

Faster asset growth than 70% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

77th percentile

28%

Faster revenue growth than 77% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$333,505

Up $49,827 (+18%) from 2018

Net Assets

Up

$307,249

Up $53,778 (+21%) from 2018

Liabilities

Down

$26,256

Down $3,951 (-13%) from 2018

Revenue

Up

$369,039

Up $80,498 (+28%) from 2018

Expenses

Up

$315,263

Up $29,885 (+10%) from 2018

Net Income

Up

$53,776

Up $50,613 (+1600%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $335,303Liabilities 2011: $10,901Net Assets 2011: $324,4012011Assets 2012: $324,476Liabilities 2012: $8,557Net Assets 2012: $315,9192012Assets 2013: $322,752Liabilities 2013: $3,317Net Assets 2013: $319,4342013Assets 2014: $333,478Liabilities 2014: $25,802Net Assets 2014: $307,6752014Assets 2015: $331,084Liabilities 2015: $44,763Net Assets 2015: $286,3212015Assets 2016: $304,104Liabilities 2016: $42,455Net Assets 2016: $261,6492016Assets 2017: $283,420Liabilities 2017: $33,112Net Assets 2017: $250,3082017Assets 2018: $283,678Liabilities 2018: $30,207Net Assets 2018: $253,4712018Assets 2019: $333,505Liabilities 2019: $26,256Net Assets 2019: $307,2492019Assets 2020: $379,446Liabilities 2020: $38,899Net Assets 2020: $340,5472020Assets 2021: $423,336Liabilities 2021: $28,251Net Assets 2021: $395,0852021Assets 2022: $398,506Liabilities 2022: $5,583Net Assets 2022: $392,9232022Assets 2023: $537,854Liabilities 2023: $130,948Net Assets 2023: $406,9062023Assets 2024: $513,432Liabilities 2024: $177,932Net Assets 2024: $335,5002024

Highlighted filing

2019

Assets$333,505
Liabilities$26,256
Net Assets$307,249

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $254,562Expenses 2011: $266,431Net Income 2011: -$11,8692011Revenue 2012: $259,605Expenses 2012: $268,087Net Income 2012: -$8,4822012Revenue 2013: $261,542Expenses 2013: $258,027Net Income 2013: $3,5152013Revenue 2014: $257,898Expenses 2014: $269,014Net Income 2014: -$11,1162014Revenue 2015: $279,346Expenses 2015: $300,700Net Income 2015: -$21,3542015Revenue 2016: $263,555Expenses 2016: $288,228Net Income 2016: -$24,6732016Revenue 2017: $288,663Expenses 2017: $300,004Net Income 2017: -$11,3412017Revenue 2018: $288,541Expenses 2018: $285,378Net Income 2018: $3,1632018Revenue 2019: $369,039Expenses 2019: $315,263Net Income 2019: $53,7762019Revenue 2020: $331,118Expenses 2020: $297,820Net Income 2020: $33,2982020Revenue 2021: $350,629Expenses 2021: $296,091Net Income 2021: $54,5382021Revenue 2022: $362,942Expenses 2022: $365,104Net Income 2022: -$2,1622022Revenue 2023: $397,953Expenses 2023: $383,970Net Income 2023: $13,9832023Revenue 2024: $422,991Expenses 2024: $430,254Net Income 2024: -$7,2632024

Highlighted filing

2019

Revenue$369,039
Expenses$315,263
Net Income$53,776
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 9, 2020
Return Version
2019v5.1
Gross Receipts
$369,039
Mission and Program Overview

Mission

The library connects people and ideas with outstanding customer service; easy access to diverse, relevant resources; and a memorable experience.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$275,043$322,879▲ $47,836
Cash and Non-Interest-Bearing Accounts$8,635$10,626▲ $1,991
Total Assets$283,678$333,505▲ $49,827
Liabilities
Deferred Revenue$28,000$22,238▼ $5,762
Accounts Payable and Accrued Expenses$2,207$4,018▲ $1,811
Total Liabilities$30,207$26,256▼ $3,951
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$248,471$302,249▲ $53,778
Net Assets With Donor Restrictions$5,000$5,000→ $0
Total Net Assets Fund Balance$253,471$307,249▲ $53,778
Total Liabilities and Net Assets / Fund Balance$283,678$333,505▲ $49,827
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stacey WicksallExecutive DirectorFT$45,610$21,716$67,326
Christopher Harris CPATreasurer-$3,000-$3,000

Board Members and Trustees

NameTitle
Tara Longyear SmithPresident
Halin PereraVice President
Debbi NapolitanoTrustee
Mert BartelsTrustee
Steve HanrahanTrustee
Gary FoleyFinancial Officer
Denise MunsonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$65,211
Program Service Revenue
$301,518
Investment Income
$2,310
Other Revenue
$0
All Other Contributions
$57,528
Change in Net Assets
$53,776

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table50$26,850Fair Market Value (FMV)
Total Noncash Contributions50$26,850-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$185,462
Other Expenses$129,801
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$87,357--$87,357
Current Officers, Directors, Trustees, and Key Employees$21,544$45,782-$67,326
Information Technology$37,198$4,133-$41,331
Other Employee Benefits$19,764--$19,764
Fees for Services Other$4,512$11,046-$15,558
Payroll Taxes$7,270$3,745-$11,015
Fees for Services Accounting$2,197$5,378-$7,575
Other Expenses$6,389$1,344-$6,389
Office Expenses$3,890$432-$4,322
Advertising$540--$540
Travel$116--$116
Total Functional Expenses$243,403$71,860$0$315,263
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
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
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

Governance Explanations

Form 990, Part VI, Section B, Line 11B

A draft of the form 990 was distributed to the full board for review and approval prior to filing.

Form 990, Part VI, Section B, Line 12C

The board president maintains all disclosed conflicts of interest and changes board discussion and voting procedures accordingly.

Form 990, Part VI, Section B, Line 15A

The board of directors formally approves the executive director's salary on an annual basis as part of the budgeting process.

Form 990, Part VI, Section C, Line 19

The library's governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Macedon Public Library
EIN
16-1065224
Phone
3159865932
Address
30 MAIN STREET, MACEDON, NY 14502

Signing Officer

Name
Tara Longyear Smith
Title
President
Phone
3159865932
Signed
2020-07-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tara Longyear Smith
Formed
1977
Legal Domicile
Ny
Voting Board Members
8
Independent Board Members
7
Employees
13
Volunteers
7

Preparer

Firm
Rdg Partners Cpas Pllc
Address
69B MONROE AVENUE, PITTSFORD, NY 14534-1321
Preparer
Lori Jansen CPA
Phone
5856732600
Supplemental Narrative

Additional Explanations

FORM 990, PAGE 1, PART I, LINE 1 - ORGANIZATION'S MISSION

The library connects people and ideas with outstanding customer service, easy access to diverse, relevant resources, and a memorable experience.

Raw XML AppendixShowing 400 of 412 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/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2FINANCIAL OFFICER
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01068
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02080
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0479
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0438
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06375
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt046495
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99630
IRS990ScheduleA/PublicSupportPY170Pct00.99720
IRS990ScheduleA/PublicSupportTotal170Amt01701138
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0294084
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0258911
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0250475
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0221600
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0234317
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt01259387
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0359295
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0275522
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0374204
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0370264
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0321853
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01701138
IRS990ScheduleA/TotalSupportAmt01707513
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
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt050
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IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt026850
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LIBRARY CONNECTS PEOPLE AND IDEAS WITH OUTSTANDING CUSTOMER SERVICE, EASY ACCESS TO DIVERSE, RELEVANT RESOURCES, AND A MEMORABLE EXPERIENCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT OF THE FORM 990 WAS DISTRIBUTED TO THE FULL BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD PRESIDENT MAINTAINS ALL DISCLOSED CONFLICTS OF INTEREST AND CHANGES BOARD DISCUSSION AND VOTING PROCEDURES ACCORDINGLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS FORMALLY APPROVES THE EXECUTIVE DIRECTOR'S SALARY ON AN ANNUAL BASIS AS PART OF THE BUDGETING PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE LIBRARY'S GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 1 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt065211
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0243403
IRS990/TotalFunctionalExpensesGrp/TotalAmt0315263
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt030207
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IRS990/TotalLiabilitiesGrp/BOYAmt030207
IRS990/TotalLiabilitiesGrp/EOYAmt026256
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0253471
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0307249
IRS990/TotalOtherCompensationAmt021716
IRS990/TotalProgramServiceExpensesAmt0243403
IRS990/TotalProgramServiceRevenueAmt0301518
IRS990/TotalReportableCompFromOrgAmt048610
IRS990/TotalRevenueGrp/ExclusionAmt02310
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0301518
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0369039
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0283678
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0333505
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0116
IRS990/TravelGrp/TotalAmt0116
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt030 MAIN STREET
IRS990/USAddress/CityNm0MACEDON
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014502
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0MACEDONPUBLICLIBRARY.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TARA LONGYEAR SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03159865932
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-07-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MACEDON PUBLIC LIBRARY
ReturnHeader/Filer/BusinessNameControlTxt0MACE
ReturnHeader/Filer/EIN0161065224
ReturnHeader/Filer/PhoneNum03159865932
ReturnHeader/Filer/USAddress/AddressLine1Txt030 MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0MACEDON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014502
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0F19CFC3449938CFD7A800F3BED5FB6DF1C71CE7B
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F19CFC3449938CFD7A800F3BED5FB6DF1C71CE7B
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.39.45.26
ReturnHeader/FilingSecurityInformation/IPDt02020-07-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm015:56:07
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203723571
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RDG PARTNERS CPAS PLLC

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.13$1.78$3.36$4.23$4.30$0.07
2023Summary only. Only limited summary data is available for this year.$5.38$1.31$4.07$3.98$3.84$0.14
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.99$0.06$3.93$3.63$3.65$0.02
2021Summary only. Only limited summary data is available for this year.$4.23$0.28$3.95$3.51$2.96$0.55
2020Summary only. Only limited summary data is available for this year.$3.79$0.39$3.41$3.31$2.98$0.33
2019Detailed filing. Detailed filing data is available for this year.$3.34$0.26$3.07$3.69$3.15$0.54
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.84$0.30$2.53$2.89$2.85$0.03
2017Summary only. Only limited summary data is available for this year.$2.83$0.33$2.50$2.89$3.00$0.11
2016Summary only. Only limited summary data is available for this year.$3.04$0.42$2.62$2.64$2.88$0.25
2015Summary only. Only limited summary data is available for this year.$3.31$0.45$2.86$2.79$3.01$0.21
2014Summary only. Only limited summary data is available for this year.$3.33$0.26$3.08$2.58$2.69$0.11
2013Summary only. Only limited summary data is available for this year.$3.23$0.03$3.19$2.62$2.58$0.04
2012Summary only. Only limited summary data is available for this year.$3.24$0.09$3.16$2.60$2.68$0.08
2011Summary only. Only limited summary data is available for this year.$3.35$0.11$3.24$2.55$2.66$0.12
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)3 • <$500k nonprofits