Civic Intelligence

Easton Library

990 • Fiscal year 2023 • EIN 22-2516100

Jan 01, 2023 to Dec 31, 2023 • Filed on May 15, 2024

1074 State Route 40Greenwich, NY 12834

(518) 692-2253

Siviq Scores

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

Liabilities / Assets

38th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • NTEE B • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

38th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • NTEE B • $500k-$1M nonprofits • Source year 2023

Net Margin

62nd percentile

12%

Higher net margin than 62% of similar nonprofits.

2023 filings • NTEE B • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

65th percentile

$21,731

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 24.0% of source-year revenue.

2023 filings • NTEE B • $500k-$1M nonprofits • Source year 2023

Asset Growth

45th percentile

2.8%

Faster asset growth than 45% of similar nonprofits.

2023 filings • NTEE B • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

49th percentile

5.2%

Faster revenue growth than 49% of similar nonprofits.

2023 filings • NTEE B • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$550,004

Up $14,793 (+2.8%) from 2022

Net Assets

Up

$550,004

Up $14,793 (+2.8%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Up

$90,634

Up $4,489 (+5.2%) from 2022

Expenses

Up

$79,493

Up $13,115 (+20%) from 2022

Net Income

Down

$11,141

Down $8,626 (-44%) from 2022

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2014: $359,461Liabilities 2014: $02014Assets 2015: $383,896Liabilities 2015: $02015Assets 2016: $417,789Liabilities 2016: $02016Assets 2017: $469,325Liabilities 2017: $02017Assets 2018: $440,267Liabilities 2018: $02018Assets 2019: $461,148Liabilities 2019: $02019Assets 2020: $486,620Net Assets 2020: $486,6202020Assets 2021: $515,478Liabilities 2021: $0Net Assets 2021: $515,4782021Assets 2022: $535,211Liabilities 2022: $0Net Assets 2022: $535,2112022Assets 2023: $550,004Liabilities 2023: $0Net Assets 2023: $550,0042023Assets 2024: $774,677Liabilities 2024: $0Net Assets 2024: $774,6772024

Highlighted filing

2023

Assets$550,004
Liabilities$0
Net Assets$550,004

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2014: $88,064Expenses 2014: $56,101Net Income 2014: $31,9632014Revenue 2015: $74,390Expenses 2015: $50,634Net Income 2015: $23,7562015Revenue 2016: $84,619Expenses 2016: $51,153Net Income 2016: $33,4662016Revenue 2017: $121,877Expenses 2017: $70,621Net Income 2017: $51,2562017Revenue 2018: $90,968Expenses 2018: $120,180Net Income 2018: -$29,2122018Revenue 2019: $85,020Expenses 2019: $65,788Net Income 2019: $19,2322019Revenue 2020: $84,566Expenses 2020: $59,094Net Income 2020: $25,4722020Revenue 2021: $81,769Expenses 2021: $62,626Net Income 2021: $19,1432021Revenue 2022: $86,145Expenses 2022: $66,378Net Income 2022: $19,7672022Revenue 2023: $90,634Expenses 2023: $79,493Net Income 2023: $11,1412023Revenue 2024: $312,933Expenses 2024: $88,260Net Income 2024: $224,6732024

Highlighted filing

2023

Revenue$90,634
Expenses$79,493
Net Income$11,141
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 15, 2024
Return Version
2023v5.0
Gross Receipts
$90,634
Mission and Program Overview

Mission

Provide library services to public including books audio visual and training and entertaining programs

Lend books, magazines, and audio visual material and provide educational programs and entertainment to the public. In addition, provide access for public use of the library meeting room.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$286,231$286,231→ $0
Savings and Temporary Cash Investments$198,336$216,700▲ $18,364
Cash and Non-Interest-Bearing Accounts$50,644$47,073▼ $3,571
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$535,211$550,004▲ $14,793
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$535,211$550,004▲ $14,793
Total Net Assets Fund Balance$535,211$550,004▲ $14,793
Total Liabilities and Net Assets / Fund Balance$535,211$550,004▲ $14,793

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$200,850-$200,850
Equipment$61,381-$61,381
Land$24,000-$24,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer DeCarloDirectorPT$21,731$21,731

Board Members and Trustees

NameTitle
Linda BordenPresident
Patricia McfeeVice President
Abigail HendersonTrustee
John O'BrienTrustee
Kevin SheehanTrustee
Mary Jane ConnorTrustee
Nellie LovenduskiSecretary
Peter ReadTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$12,381
Program Service Revenue
$75,969
Investment Income
$2,284
Other Revenue
$0
All Other Contributions
$7,655
Change in Net Assets
$11,141
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$39,807
Salaries, Compensation, and Employee Benefits$39,686
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$21,731-$21,731
Other Salaries and Wages-$15,135-$15,135
All Other Expenses$3,988$4,443-$8,431
Occupancy-$4,574-$4,574
Insurance-$3,707-$3,707
Other Expenses$3,174$4,287-$3,174
Payroll Taxes-$2,820-$2,820
Fees for Services Legal-$1,050-$1,050
Fees for Services Accounting-$300-$300
Total Functional Expenses$12,945$66,548$0$79,493
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
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, Part VI, Section B, Line 11B

The Form 990 is provided to the Board of Trustees for review.

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

Review any information showing possible conflict of interest.

Form 990, Part VI, Section C, Line 19

All governing docs, policies, and financial statements are posted on the Library's website.

Filing and Contact Details

Filer

Filer Name
Easton Library
EIN
22-2516100
Phone
5186922253
Address
1074 State Route 40, Greenwich, NY 12834

Signing Officer

Name
Peter Read
Title
Treasurer
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter Read
Formed
1879
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
4
Volunteers
2

Preparer

Firm
Levy Breaks LLC
Address
132 Main Street, Greenwich, NY 12834
Preparer
Daniel Petteys CPA
Phone
5185381983
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Books: Column (A) - Total = $3028; Column (B) - Program Services = $3028; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Cleaning Service: Column (A) - Total = $1963; Column (B) - Program Services = $0; Column (C) - Management & General = $1963; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Internet: Column (A) - Total = $960; Column (B) - Program Services = $960; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Miscellaneous: Column (A) - Total = $25; Column (B) - Program Services = $0; Column (C) - Management & General = $25; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Payroll Service Fees: Column (A) - Total = $1924; Column (B) - Program Services = $0; Column (C) - Management & General = $1924; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Postage and Shipping: Column (A) - Total = $51; Column (B) - Program Services = $0; Column (C) - Management & General = $51; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Telephone: Column (A) - Total = $480; Column (B) - Program Services = $0; Column (C) - Management & General = $480; Column (D) - Fundraising = $0

Form 990, Part XI, Line 9

Employee Retention Tax Credit Received = $3652

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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt075969
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt075969
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt011157
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0246
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt031795
IRS990/PYProgramServiceRevenueAmt074742
IRS990/PYRevenuesLessExpensesAmt019767
IRS990/PYSalariesCompEmpBnftPaidAmt034583
IRS990/PYTotalExpensesAmt066378
IRS990/PYTotalRevenueAmt086145
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt011141
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt075969
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0198336
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0216700
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt012381
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt011157
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt010059
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt012846
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt014467
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt060910
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01871
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0213
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt074
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0134
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0111
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02403
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99440
IRS990ScheduleA/PublicSupportPY170Pct00.99850
IRS990ScheduleA/PublicSupportTotal170Amt0425285
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt075969
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt074742
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt071636
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt071586
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt070442
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt0364375
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt088350
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt085899
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt081695
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt084432
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt084909
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0425285
IRS990ScheduleA/TotalSupportAmt0427688
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0200850
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0200850
IRS990ScheduleD/EquipmentGrp/BookValueAmt061381
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt061381
IRS990ScheduleD/LandGrp/BookValueAmt024000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt024000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0286231
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is provided to the Board of Trustees for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Review any information showing possible conflict of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All governing docs, policies, and financial statements are posted on the Library's website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Books: Column (A) - Total = $3028; Column (B) - Program Services = $3028; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Cleaning Service: Column (A) - Total = $1963; Column (B) - Program Services = $0; Column (C) - Management & General = $1963; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Internet: Column (A) - Total = $960; Column (B) - Program Services = $960; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Miscellaneous: Column (A) - Total = $25; Column (B) - Program Services = $0; Column (C) - Management & General = $25; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Payroll Service Fees: Column (A) - Total = $1924; Column (B) - Program Services = $0; Column (C) - Management & General = $1924; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Postage and Shipping: Column (A) - Total = $51; Column (B) - Program Services = $0; Column (C) - Management & General = $51; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Telephone: Column (A) - Total = $480; Column (B) - Program Services = $0; Column (C) - Management & General = $480; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Employee Retention Tax Credit Received = $3652
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0535211
IRS990/TotalAssetsEOYAmt0550004
IRS990/TotalAssetsGrp/BOYAmt0535211
IRS990/TotalAssetsGrp/EOYAmt0550004
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt012381
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt066548
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt012945
IRS990/TotalFunctionalExpensesGrp/TotalAmt079493
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0535211
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0550004
IRS990/TotalProgramServiceExpensesAmt012945
IRS990/TotalProgramServiceRevenueAmt075969
IRS990/TotalReportableCompFromOrgAmt021731
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt078253
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt090634
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0535211
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0550004
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt01074 State Route 40

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