Civic Intelligence

Manasquan Public Library

990 • Fiscal year 2016 • EIN 21-0688779

Jan 01, 2016 to Dec 31, 2016 • Filed on May 15, 2017

55 Broad StreetManasquan, NJ 08736

(908) 902-9055

Siviq Scores

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

Liabilities / Assets

69th percentile

0.01x

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

2016 filings • NTEE B • <$500k nonprofits • Source year 2016

Liabilities / Revenue

70th percentile

0.01x

Higher debt load relative to revenue than 70% of similar nonprofits.

2016 filings • NTEE B • <$500k nonprofits • Source year 2016

Net Margin

45th percentile

2.5%

Higher net margin than 45% of similar nonprofits.

2016 filings • NTEE B • <$500k nonprofits • Source year 2016

Top Officer Pay

91st percentile

$29,754

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 22.2% of source-year revenue.

2016 filings • NTEE B • <$500k nonprofits • Source year 2016

Asset Growth

44th percentile

0.4%

Faster asset growth than 44% of similar nonprofits.

2016 filings • NTEE B • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

44th percentile

-2.3%

Faster revenue growth than 44% of similar nonprofits.

2016 filings • NTEE B • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$220,711

Up $879 (+0.4%) from 2015

Net Assets

Down

$219,303

Down $529 (-0.2%) from 2015

Liabilities

Up

$1,408

Up $1,408 from 2015

Revenue

Down

$133,773

Down $3,215 (-2.3%) from 2015

Expenses

Up

$130,434

Up $552 (+0.4%) from 2015

Net Income

Down

$3,339

Down $3,767 (-53%) from 2015

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $219,089Liabilities 2011: $2,779Net Assets 2011: $216,3102011Assets 2012: $213,190Liabilities 2012: $5,809Net Assets 2012: $207,3812012Assets 2013: $204,241Liabilities 2013: $0Net Assets 2013: $204,2412013Assets 2014: $212,727Liabilities 2014: $0Net Assets 2014: $212,7272014Assets 2015: $219,832Liabilities 2015: $0Net Assets 2015: $219,8322015Assets 2016: $220,711Liabilities 2016: $1,408Net Assets 2016: $219,3032016Assets 2017: $231,363Liabilities 2017: $1,408Net Assets 2017: $229,9552017Assets 2018: $249,429Liabilities 2018: $0Net Assets 2018: $249,4292018Assets 2019: $254,806Liabilities 2019: $0Net Assets 2019: $254,8062019Assets 2020: $271,028Liabilities 2020: $0Net Assets 2020: $271,0282020Assets 2021: $278,743Liabilities 2021: $0Net Assets 2021: $278,7432021Assets 2022: $298,631Liabilities 2022: $0Net Assets 2022: $298,6312022Assets 2023: $329,864Liabilities 2023: $0Net Assets 2023: $329,8642023

Highlighted filing

2016

Assets$220,711
Liabilities$1,408
Net Assets$219,303

Operations Trend

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

$200K$150K$100K$50K$0-$50KExpenses 2011: $161,0292011Expenses 2012: $167,7902012Revenue 2013: $134,316Expenses 2013: $141,666Net Income 2013: -$7,3502013Revenue 2014: $137,139Expenses 2014: $129,431Net Income 2014: $7,7082014Revenue 2015: $136,988Expenses 2015: $129,882Net Income 2015: $7,1062015Revenue 2016: $133,773Expenses 2016: $130,434Net Income 2016: $3,3392016Revenue 2017: $140,105Expenses 2017: $128,750Net Income 2017: $11,3552017Revenue 2018: $150,838Expenses 2018: $132,754Net Income 2018: $18,0842018Revenue 2019: $144,118Expenses 2019: $140,299Net Income 2019: $3,8192019Revenue 2020: $143,356Expenses 2020: $126,132Net Income 2020: $17,2242020Revenue 2021: $141,244Expenses 2021: $134,434Net Income 2021: $6,8102021Revenue 2022: $148,115Expenses 2022: $129,094Net Income 2022: $19,0212022Revenue 2023: $156,090Expenses 2023: $133,974Net Income 2023: $22,1162023

Highlighted filing

2016

Revenue$133,773
Expenses$130,434
Net Income$3,339
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 15, 2017
Return Version
2016v3.0
Gross Receipts
$133,773
Mission and Program Overview

Mission

Provide library services to the

Provide library service to the public

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$200,102$201,857▲ $1,755
Land, Buildings, and Equipment, Net$19,730$18,854▼ $876
Total Assets$219,832$220,711▲ $879
Liabilities
Accounts Payable and Accrued Expenses-$1,408-
Total Liabilities$0$1,408▲ $1,408
Net Assets / Fund Balance
Unrestricted Net Assets$200,102$219,303▲ $19,201
Temporarily Rstr Net Assets$19,730--
Total Net Assets Fund Balance$219,832$219,303▼ $529
Total Liabilities and Net Assets / Fund Balance$219,832$220,711▲ $879

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$25,000-
Equipment$18,854$2,746-
Leasehold Improvements-$275,000-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Carol MennieDirectorPT$29,754$29,754

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$126,432
Program Service Revenue
$6,410
Investment Income
$931
Other Revenue
$0
All Other Contributions
$6,974
Change in Net Assets
$3,339
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$87,130
Other Expenses$43,304
Total Fundraising Expense$1,761
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$87,130--$87,130
Occupancy$21,023--$21,023
Insurance$7,890--$7,890
Advertising$3,399-$1,761$5,160
Fees for Services Accounting$1,723--$1,723
Office Expenses$1,332--$1,332
Depreciation Depletion$876--$876
Other Expenses$385--$385
Total Functional Expenses$128,673$0$1,761$130,434
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Various$16,919$16,919-$16,919
Total Events$16,919$16,919-$16,919
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
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
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 governing body review Part VI line 11

PART VI LINE 11b - COPY IS AVAILABLE FOR INSPECTION AT THE LIBRARYPART VI LINE 15b - COMPARABILITY DATA WAS USED TO DETERMINE SALARY OF KEY EMPLOYEE

Other officer or key employee compensation Part VI line 15B

PART VI LINE 15b - COMPARABILITY DATA WAS USED TO DETERMINE SALARY OF KEY EMPLOYEE

Governing documents etc available to public Part VI line 19

Part vi line 19 - form 990 if available for inspection at the library

Filing and Contact Details

Filer

Filer Name
Manasquan Public Library
EIN
21-0688779
Address
55 BROAD STREET, MANASQUAN, NJ 08736

Signing Officer

Name
Renee Caullett
Title
President
Phone
9089029055
Signed
2017-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Renee Caullett
Formed
1915
Legal Domicile
Nj
Voting Board Members
12
Independent Board Members
12
Employees
6
Volunteers
4

Preparer

Firm
Mark S Bentivegna CPA
Address
65 Pennsylvania Avenue, Waretown, NJ 08758
Preparer
Mark S Bentivegna CPA
Phone
6096936650
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

UNRECONCILED DIFFERENCES

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IRS990/ReconcilationRevenueExpnssAmt03339
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0200102
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0201857
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0101591
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0101744
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0131154
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0537127
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0931
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0703
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01027
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02661
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IRS990ScheduleA/PublicSupportTotal170Amt0537127
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0101379
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt025000
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt025000
IRS990ScheduleD/EquipmentGrp/BookValueAmt018854
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02746
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt021600
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0275000
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0275000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt018854
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0VARIOUS
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt016919
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt016919
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PART VI LINE 11b - COPY IS AVAILABLE FOR INSPECTION AT THE LIBRARYPART VI LINE 15b - COMPARABILITY DATA WAS USED TO DETERMINE SALARY OF KEY EMPLOYEE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PART VI LINE 15b - COMPARABILITY DATA WAS USED TO DETERMINE SALARY OF KEY EMPLOYEE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PART VI LINE 19 - FORM 990 IF AVAILABLE FOR INSPECTION AT THE LIBRARY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UNRECONCILED DIFFERENCES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
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IRS990/TotalContributionsAmt0126432
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01761
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0128673
IRS990/TotalFunctionalExpensesGrp/TotalAmt0130434
IRS990/TotalGrossUBIAmt0931
IRS990/TotalLiabilitiesEOYAmt01408
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt01408
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0219832
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0219303
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0128673
IRS990/TotalProgramServiceRevenueAmt06410
IRS990/TotalReportableCompFromOrgAmt029754
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06410
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0133773
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0931
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0219832
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0220711
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0200102
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0219303
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0MANASQUAN.LIB.NJ.US
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RENEE CAULLETT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09089029055
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MANASQUAN PUBLIC LIBRARY

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$3.30$0.00$3.30$1.56$1.34$0.22
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.99$0.00$2.99$1.48$1.29$0.19
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.79$0.00$2.79$1.41$1.34$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.71$0.00$2.71$1.43$1.26$0.17
2019Summary only. Only limited summary data is available for this year.$2.55$0.00$2.55$1.44$1.40$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.49$0.00$2.49$1.51$1.33$0.18
2017Summary only. Only limited summary data is available for this year.$2.31$0.01$2.30$1.40$1.29$0.11
2016Detailed filing. Detailed filing data is available for this year.$2.21$0.01$2.19$1.34$1.30$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.20$0.00$2.20$1.37$1.30$0.07
2014Detailed filing. Detailed filing data is available for this year.$2.13$0.00$2.13$1.37$1.29$0.08
2013Detailed filing. Detailed filing data is available for this year.$2.04$0.00$2.04$1.34$1.42$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.13$0.06$2.07$1.68
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.19$0.03$2.16$1.61