Civic Intelligence

Southeast Steuben County Library

990 • Fiscal year 2024 • EIN 16-1592035

Jan 01, 2024 to Dec 31, 2024 • Filed on Oct 09, 2025

Organization ProfileWWW.SSCLIBRARY.ORG

View Organization Page

300 Nasser Civic Center PlazaCorning, NY 14830

(607) 936-3713

Siviq Scores

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

Liabilities / Assets

34th percentile

0.13x

Higher debt load relative to assets than 34% of similar nonprofits.

2024 filings • NTEE B • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.91x

Higher debt load relative to revenue than 68% of similar nonprofits.

2024 filings • NTEE B • $10M-$25M nonprofits • Source year 2024

Net Margin

26th percentile

-3.6%

Higher net margin than 26% of similar nonprofits.

2024 filings • NTEE B • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

39th percentile

$135,250

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

2024 filings • NTEE B • $10M-$25M nonprofits • Source year 2024

Asset Growth

49th percentile

3.9%

Faster asset growth than 49% of similar nonprofits.

2024 filings • NTEE B • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

10th percentile

-20%

Faster revenue growth than 10% of similar nonprofits.

2024 filings • NTEE B • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets34th percentile

Assets

Up

$11,367,740

Up $425,598 (+3.9%) from 2023

Net Assets

Up

$9,865,363

Up $181,841 (+1.9%) from 2023

Liabilities

Up

$1,502,377

Up $243,757 (+19%) from 2023

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin26th percentile

Revenue

Down

$1,645,481

Down $416,640 (-20%) from 2023

Expenses

Up

$1,704,051

Up $92,563 (+5.7%) from 2023

Net Income

Down

-$58,570

Down $509,203 (-113%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth49th percentile

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

$15M$10M$5.0M$0Assets 2011: $5,709,529Liabilities 2011: $35,387Net Assets 2011: $5,674,1422011Assets 2012: $6,223,109Liabilities 2012: $36,138Net Assets 2012: $6,186,9712012Assets 2013: $6,733,957Liabilities 2013: $27,483Net Assets 2013: $6,706,4742013Assets 2014: $6,954,597Liabilities 2014: $11,985Net Assets 2014: $6,942,6122014Assets 2015: $7,001,434Liabilities 2015: $408,461Net Assets 2015: $6,592,9732015Assets 2016: $7,382,646Liabilities 2016: $464,158Net Assets 2016: $6,918,4882016Assets 2017: $7,854,383Liabilities 2017: $421,681Net Assets 2017: $7,432,7022017Assets 2018: $8,075,640Liabilities 2018: $446,630Net Assets 2018: $7,629,0102018Assets 2019: $9,178,658Liabilities 2019: $771,901Net Assets 2019: $8,406,7572019Assets 2020: $9,943,168Liabilities 2020: $1,271,717Net Assets 2020: $8,671,4512020Assets 2021: $10,618,747Liabilities 2021: $725,146Net Assets 2021: $9,893,6012021Assets 2022: $10,303,033Liabilities 2022: $1,401,767Net Assets 2022: $8,901,2662022Assets 2023: $10,942,142Liabilities 2023: $1,258,620Net Assets 2023: $9,683,5222023Assets 2024: $11,367,740Liabilities 2024: $1,502,377Net Assets 2024: $9,865,3632024

Highlighted filing

2024

Assets$11,367,740
Liabilities$1,502,377
Net Assets$9,865,363
Open 2024 Filing

Operations Trend

Revenue Growth10th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,120,262Expenses 2011: $1,049,074Net Income 2011: $71,1882011Expenses 2012: $1,038,9042012Revenue 2013: $1,024,356Expenses 2013: $1,117,676Net Income 2013: -$93,3202013Revenue 2014: $1,090,048Expenses 2014: $1,104,358Net Income 2014: -$14,3102014Revenue 2015: $977,354Expenses 2015: $1,169,170Net Income 2015: -$191,8162015Revenue 2016: $1,187,829Expenses 2016: $1,261,092Net Income 2016: -$73,2632016Revenue 2017: $1,458,005Expenses 2017: $1,331,907Net Income 2017: $126,0982017Revenue 2018: $2,135,433Expenses 2018: $1,390,412Net Income 2018: $745,0212018Revenue 2019: $1,476,062Expenses 2019: $1,422,929Net Income 2019: $53,1332019Revenue 2020: $1,709,185Expenses 2020: $1,508,061Net Income 2020: $201,1242020Revenue 2021: $2,044,632Expenses 2021: $1,490,039Net Income 2021: $554,5932021Revenue 2022: $1,587,696Expenses 2022: $1,559,323Net Income 2022: $28,3732022Revenue 2023: $2,062,121Expenses 2023: $1,611,488Net Income 2023: $450,6332023Revenue 2024: $1,645,481Expenses 2024: $1,704,051Net Income 2024: -$58,5702024

Highlighted filing

2024

Revenue$1,645,481
Expenses$1,704,051
Net Income-$58,570
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 9, 2025
Return Version
2024v5.2
Gross Receipts
$2,088,928
Mission and Program Overview

Mission

The southeast steuben county library provides free and open access to collections, electronic resources and innovative services which anticipate, support and respond to the ever-changing informational, cultural and leisure needs of all people within our community.

The southeast steuben county library provides free and open access to collections, electronic resources, and innovative services which anticipate, support, and respond to the ever-changing informational, cultural, and leisure needs of all people within our community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,605,320$6,873,212▲ $267,892
Land, Buildings, and Equipment, Net$3,575,212$3,526,916▼ $48,296
Cash and Non-Interest-Bearing Accounts$634,258$881,770▲ $247,512
Savings and Temporary Cash Investments$95,202$78,046▼ $17,156
Accounts Receivable$28,723$5,648▼ $23,075
Prepaid Expenses and Deferred Charges$3,427$2,148▼ $1,279
Total Assets$10,942,142$11,367,740▲ $425,598
Liabilities
Deferred Revenue$459,860$746,160▲ $286,300
Mortgage Notes Payable Secured by Investment Property$718,971$709,392▼ $9,579
Accounts Payable and Accrued Expenses$79,789$46,825▼ $32,964
Total Liabilities$1,258,620$1,502,377▲ $243,757
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,308,376$6,265,618▼ $42,758
Net Assets With Donor Restrictions$3,375,146$3,599,745▲ $224,599
Total Net Assets Fund Balance$9,683,522$9,865,363▲ $181,841
Total Liabilities and Net Assets / Fund Balance$10,942,142$11,367,740▲ $425,598

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,366,065$407,230$3,773,295
Equipment$33,851$379,003$412,854
Land$127,000-$127,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$6,605,320-▲ $521,537$253,645$6,873,212
2023$5,984,274$326,984▲ $546,721$252,659$6,605,320
2022$7,081,785-▼ $845,705$251,806$5,984,274
2021$6,598,753-▲ $928,651$445,619$7,081,785
2020$6,312,151-▲ $286,602-$6,598,753
Compensation and Service Providers
Top Officer Pay39th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Pauline EmeryExecutive DirectorFT$108,273$26,977$135,250

Board Members and Trustees

NameTitle
Barbara McleanPresident
Lyndsie M GuyVice President
Barry W NicholsonTrustee
Gail BardhanTrustee
Harry a MerrittTrustee
Julie FromerTrustee
Kate PatersonTrustee
Kathryn C MackTrustee
Louise RichardsonTrustee
Nogaye Ka-tandiaTrustee
Svetlana ShortTrustee
Jamie CurtisSecretary
Jeffrey ScottTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,249,568
Program Service Revenue
$17,296
Investment Income
$327,010
Other Revenue
$51,607
All Other Contributions
$1,218,056
Change in Net Assets
$-58,570

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,600,678
Revenue Not Reported on Financial Statements
$44,803
Revenue Not Reported on Form 990
$240,411
Total Revenue per Audited Statements
$1,841,089
Total Revenue per Form 990
$1,645,481
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$963,567
Other Expenses$737,484
Grants and Similar Amounts Paid$3,000
Total Fundraising Expense$2,886
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$646,861$34,045-$680,906
Occupancy$188,767$20,973-$209,740
Current Officers, Directors, Trustees, and Key Employees$77,093$55,453$2,704$135,250
Depreciation Depletion$87,710$9,746-$97,456
Other Employee Benefits$79,373$6,069$3$85,445
Payroll Taxes$55,470$6,317$179$61,966
Fees for Service Investment Mgmnt Fees-$44,803-$44,803
Fees for Services Other$7,144$15,194-$22,338
Interest$19,946$2,216-$22,162
Office Expenses$18,914$2,102-$21,016
Fees for Services Accounting-$17,720-$17,720
Advertising$6,959--$6,959
Insurance$5,279$587-$5,866
Grants to Domestic Individuals$3,000--$3,000
Other Expenses$2,384$265-$2,649
Conferences and Meetings$1,568$174-$1,742
Fees for Services Legal-$1,692-$1,692
All Other Expenses-$608-$608
Total Functional Expenses$1,480,906$220,259$2,886$1,704,051

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,704,051
Expenses per Audited Statements$1,659,248
Total Expenses per Audited Statements$1,659,248
Expenses Not Reported on Financial Statements$44,803
Expenses Not Reported on Form 990$0
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
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
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The organization contracts with another entity to manage the collection of tenant rents and manage building related repairs and maintenance.”

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

“The board of directors reviews the irs form 990 and compares this with the audited financial statements prior to approval.”

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

“A director or officer shall disclose to the president, secretary, or board a conflict of interest (a) prior to voting on or otherwise discharging any duties with respect to any matter involving the conflict, (b) prior to the library entering into any contract or transaction involving the conflict, (c) as soon as possible after the director or officer learns of the conflict, and (d) on any conflict of interest disclosure form required by the library. The board of directors, by a two-thirds vote of all disinterested directors then in office, may remove a director or officer for failure to promptly disclose a known conflict of interest.”

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

“No director or officer of the library shall receive, directly or indirectly, any compensation or other payment from the library unless authorized by the concurring vote of two-thirds (2/3) of all the directors then in office and in no event shall any compensation or payment be paid or made except reasonable compensation for services actually rendered or reimbursement for disbursements actually incurred.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, and financial statements are available upon request to view either on premise or receive copies via email or us mail.”

Filing and Contact Details

Filer

Filer Name
Southeast Steuben County Library
EIN
16-1592035
Phone
6079363713
Address
300 NASSER CIVIC CENTER PLAZA, CORNING, NY 14830

Signing Officer

Name
Pauline Emery
Title
Executive Director
Phone
6079363713
Signed
2025-10-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pauline Emery
Formed
2000
Legal Domicile
Ny
Voting Board Members
13
Independent Board Members
13
Employees
25
Volunteers
225

Preparer

Firm
Mengel Metzger Barr & Co Llp
Address
333 EAST WATER ST STE 200, ELMIRA, NY 14901
Preparer
Katherine E Stickler CPA
Phone
6077344183
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The process is consistent with prior years.”

Financial Statement Notes

PART X, LINE 2:

“The library is a non-profit organization exempt from federal and state income taxation under section 501(c)(3) of the internal revenue code. The library files tax returns in the u.s. Federal jurisdiction and is subject to potential examination by taxing authorities. The library's current and prior three years tax returns remain subject to review by taxing authorities. Management of the library believes it has no material uncertain tax positions and, accordingly, it has not recognized any liability for unrecognized tax benefits.”

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IRS990/ActivityOrMissionDesc0THE SOUTHEAST STEUBEN COUNTY LIBRARY PROVIDES FREE AND OPEN ACCESS TO COLLECTIONS, ELECTRONIC RESOURCES, AND INNOVATIVE SERVICES WHICH ANTICIPATE, SUPPORT, AND RESPOND TO THE EVER-CHANGING INFORMATIONAL, CULTURAL, AND LEISURE NEEDS OF ALL PEOPLE WITHIN OUR COMMUNITY.
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IRS990/Desc0THE SOUTHEAST STEUBEN COUNTY LIBRARY IS DEDICATED TO ITS MISSION TO PROVIDE "FREE AND OPEN ACCESS TO COLLECTIONS, ELECTRONIC RESOURCES AND INNOVATIVE SERVICES WHICH ANTICIPATE, SUPPORT AND RESPOND TO THE EVER-CHANGING INFORMATIONAL, CULTURAL AND LEISURE NEEDS OF ALL PEOPLE WITHIN OUR COMMUNITY." SUCCESSOR TO THE CORNING AREA LIBRARY (WHICH CLOSED IN 1999 AFTER A PUBLIC REFERENDUM TO ESTABLISH A LIBRARY DISTRICT FAILED), THE SOUTHEAST STEUBEN COUNTY LIBRARY NOW HAS A PERMANENT CHARTER AS AN ASSOCIATION LIBRARY. THE LIBRARY OPENED TO THE PUBLIC IN DECEMBER 2000 AT ITS 24,000-SQUARE-FOOT FACILITY IN NASSER CIVIC CENTER PLAZA, CORNING, NY. THE LIBRARY WON A PUBLIC FUNDING VOTE ON OCTOBER 21, 2014. THE BOARD OF REGENTS APPROVED THE LIBRARY'S ABSOLUTE CHARTER ON JUNE 14, 2016. THE LIBRARY IS GOVERNED BY A 5 TO 15 MEMBER BOARD OF TRUSTEES, WITH 13 TRUSTEES CURRENTLY SERVING. THE LIBRARY IS A MEMBER OF THE SOUTHERN TIER LIBRARY SYSTEM, WHICH PROVIDES SERVICES TO ITS 48 REGIONAL MEMBER LIBRARIES AND READING ROOMS.SOUTHEAST STEUBEN COUNTY LIBRARY SERVES 34,000 RESIDENTS IN A LARGE GEOGRAPHIC AREA INCLUDING THE CITY OF CORNING, NY AND THE TOWNS OF ERWIN, CAMPBELL, CORNING, CATON, HORNBY AND LINDLEY.
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IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
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IRS990/MissionDesc0THE SOUTHEAST STEUBEN COUNTY LIBRARY PROVIDES FREE AND OPEN ACCESS TO COLLECTIONS, ELECTRONIC RESOURCES, AND INNOVATIVE SERVICES WHICH ANTICIPATE, SUPPORT, AND RESPOND TO THE EVER-CHANGING INFORMATIONAL, CULTURAL, AND LEISURE NEEDS OF ALL PEOPLE WITHIN OUR COMMUNITY.
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IRS990/OfficeExpensesGrp/ProgramServicesAmt018914
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt079373
IRS990/OtherEmployeeBenefitsGrp/TotalAmt085445
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IRS990/OtherExpensesGrp/Desc2SMALL EQUIPMENT AND FUR
IRS990/OtherExpensesGrp/Desc3DUES/MEMBERSHIPS
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IRS990/OtherExpensesGrp/ProgramServicesAmt27743
IRS990/OtherExpensesGrp/ProgramServicesAmt32384
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IRS990/OtherExpensesGrp/TotalAmt28603
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IRS990/PYTotalRevenueAmt02062121
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IRS990/ReconcilationRevenueExpnssAmt0-58570
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IRS990/ReportLandBuildingEquipmentInd01
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0252659
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,367,740
Liabilities
$1,502,377
Net assets
$9,865,363
Revenue
$1,645,481
Expenses
$1,704,051
Net income
-$58,570
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$11.4$1.50$9.87$1.65$1.70$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.9$1.26$9.68$2.06$1.61$0.45
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.3$1.40$8.90$1.59$1.56$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.6$0.73$9.89$2.04$1.49$0.55
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.94$1.27$8.67$1.71$1.51$0.20
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.18$0.77$8.41$1.48$1.42$0.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.08$0.45$7.63$2.14$1.39$0.75
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.85$0.42$7.43$1.46$1.33$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.38$0.46$6.92$1.19$1.26$0.07
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.00$0.41$6.59$0.98$1.17$0.19
2014Detailed filing. Detailed filing data is available for this year.$6.95$0.01$6.94$1.09$1.10$0.01
2013Detailed filing. Detailed filing data is available for this year.$6.73$0.03$6.71$1.02$1.12$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.22$0.04$6.19$1.04
2011Summary only. Only limited summary data is available for this year.$5.71$0.04$5.67$1.12$1.05$0.07
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)3 • $10M-$25M nonprofits