Civic Intelligence

Spring City Free Public Library

990 • Fiscal year 2015 • EIN 23-1365174

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 12, 2016

245 Broad StreetSpring City, PA 19475

(610) 948-4130

Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

13th percentile

0.00x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

11th percentile

-29%

Higher net margin than 11% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

41st percentile

$36,726

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 27.7% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

34th percentile

-2.5%

Faster asset growth than 34% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

2nd percentile

-80%

Faster revenue growth than 2% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$1,479,688

Down $38,411 (-2.5%) from 2014

Net Assets

Up

$1,479,688

Up $11,531 (+0.8%) from 2014

Liabilities

Down

$0

Down $49,942 (-100%) from 2014

Revenue

Down

$132,346

Down $514,067 (-80%) from 2014

Expenses

Up

$170,755

Up $6,909 (+4.2%) from 2014

Net Income

Down

-$38,409

Down $520,976 (-108%) from 2014

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $935,590Liabilities 2010: $0Net Assets 2010: $935,5902010Assets 2011: $927,355Liabilities 2011: $0Net Assets 2011: $927,3552011Assets 2012: $973,626Liabilities 2012: $0Net Assets 2012: $973,6262012Assets 2013: $985,590Liabilities 2013: $0Net Assets 2013: $985,5902013Assets 2014: $1,518,099Liabilities 2014: $49,942Net Assets 2014: $1,468,1572014Assets 2015: $1,479,688Liabilities 2015: $0Net Assets 2015: $1,479,6882015Assets 2016: $1,453,370Liabilities 2016: $0Net Assets 2016: $1,453,3702016Assets 2017: $1,401,333Liabilities 2017: $0Net Assets 2017: $1,401,3332017Assets 2018: $1,355,486Liabilities 2018: $0Net Assets 2018: $1,355,4862018Assets 2019: $1,297,188Liabilities 2019: $0Net Assets 2019: $1,297,1882019Assets 2020: $1,251,872Liabilities 2020: $0Net Assets 2020: $1,251,8722020Assets 2021: $1,223,485Liabilities 2021: $0Net Assets 2021: $1,223,4852021Assets 2022: $1,171,543Liabilities 2022: $0Net Assets 2022: $1,171,5432022Assets 2023: $1,155,838Liabilities 2023: $0Net Assets 2023: $1,155,8382023Assets 2024: $1,131,223Liabilities 2024: $0Net Assets 2024: $1,131,2232024

Highlighted filing

2015

Assets$1,479,688
Liabilities$0
Net Assets$1,479,688

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $119,0982010Expenses 2011: $124,3792011Revenue 2012: $118,502Expenses 2012: $122,096Net Income 2012: -$3,5942012Revenue 2013: $148,972Expenses 2013: $137,008Net Income 2013: $11,9642013Revenue 2014: $646,413Expenses 2014: $163,846Net Income 2014: $482,5672014Revenue 2015: $132,346Expenses 2015: $170,755Net Income 2015: -$38,4092015Revenue 2016: $138,937Expenses 2016: $165,255Net Income 2016: -$26,3182016Revenue 2017: $113,466Expenses 2017: $165,503Net Income 2017: -$52,0372017Revenue 2018: $118,127Expenses 2018: $163,975Net Income 2018: -$45,8482018Revenue 2019: $124,961Expenses 2019: $183,259Net Income 2019: -$58,2982019Revenue 2020: $137,734Expenses 2020: $183,049Net Income 2020: -$45,3152020Revenue 2021: $145,291Expenses 2021: $173,679Net Income 2021: -$28,3882021Revenue 2022: $172,544Expenses 2022: $224,486Net Income 2022: -$51,9422022Revenue 2023: $183,576Expenses 2023: $199,281Net Income 2023: -$15,7052023Revenue 2024: $183,223Expenses 2024: $207,838Net Income 2024: -$24,6152024

Highlighted filing

2015

Revenue$132,346
Expenses$170,755
Net Income-$38,409
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 12, 2016
Return Version
2015v2.1
Gross Receipts
$132,346
Mission and Program Overview

Mission

PUBLIC LIBRARY

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,421,075$1,397,417▼ $23,658
Investments in Publicly Traded Securities$43,300$43,321▲ $21
Savings and Temporary Cash Investments$53,524$38,750▼ $14,774
Cash and Non-Interest-Bearing Accounts$200$200→ $0
Total Assets$1,518,099$1,479,688▼ $38,411
Liabilities
Mortgage Notes Payable Secured by Investment Property$49,942--
Total Liabilities$49,942$0▼ $49,942
Net Assets / Fund Balance
Unrestricted Net Assets$1,456,595$1,468,693▲ $12,098
Temporarily Rstr Net Assets$11,562$10,995▼ $567
Total Net Assets Fund Balance$1,468,157$1,479,688▲ $11,531
Total Liabilities and Net Assets / Fund Balance$1,518,099$1,479,688▼ $38,411

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,361,483$129,155$1,490,638
Equipment$35,934$92,627$128,561
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lois ShuppDirectorFT$36,726$36,726

Board Members and Trustees

NameTitle
Teresa MccarthyPresident
Diane SkorinaVice President
Alethea LynchTrustee
Brenda McfaddenTrustee
Dawn ShanerTrustee
Deborah CapeciTrustee
Lou DigiuseppeTrustee
Paula ThumSecretary
William Beck JrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$132,283
Program Service Revenue
$0
Investment Income
$63
Other Revenue
$0
All Other Contributions
$34,783
Change in Net Assets
$-38,409
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$86,930
Salaries, Compensation, and Employee Benefits$83,825
Total Fundraising Expense$693
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$44,639$0$0$44,639
Other Salaries and Wages$39,411$0$0$39,411
Current Officers, Directors, Trustees, and Key Employees$36,726$0$0$36,726
Other Expenses$17,539$0$0$17,539
Occupancy$11,840$0$0$11,840
Office Expenses$6,224$0$0$6,224
Payroll Taxes$5,825$0$0$5,825
Insurance$3,420$0$0$3,420
Other Employee Benefits$1,863$0$0$1,863
Fees for Services Accounting$1,123$0$0$1,123
Fees for Services Other$1,030$0$0$1,030
Interest$269$0$0$269
Advertising$153$0$0$153
Total Functional Expenses$170,062$0$693$170,755
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 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
Yes
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Spring City Free Public Library
EIN
23-1365174
Phone
6109484130
Address
245 BROAD STREET, SPRING CITY, PA 19475

Signing Officer

Name
William Beck Jr
Title
Treasurer
Phone
6109484130
Signed
2016-07-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Beck Jr
Formed
1910
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
11
Volunteers
0

Preparer

Firm
Mark W Murray CPA
Address
879 Brookside Rd, Pottstown, PA 19464
Preparer
Mark W Murray CPA
Phone
6103343406
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Final draft of form 990 was furnished to and reviewed by the board of directors

Pt VI, Line 12C

Policies are monitored by the board of directors

Pt VI, Line 15A

The board reviewed wages of surrounding library directors in determining compensation

Pt VI, Line 19

Documents are made available upon request

Pt XI

Unrealized appreciation per audit was $0

Raw XML Appendix394 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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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt063
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt097
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt035656
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt019727
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt028604
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt084147
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.82860
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.78860
IRS990ScheduleA/PublicSupportTotal170Amt0406846
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt097500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt063892
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt068699
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt089215
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt087540
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0406846
IRS990ScheduleA/TotalSupportAmt0490993
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01361483
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0129155
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01490638
IRS990ScheduleD/EquipmentGrp/BookValueAmt035934
IRS990ScheduleD/EquipmentGrp/DepreciationAmt092627
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0128561
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01397417
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FINAL DRAFT OF FORM 990 WAS FURNISHED TO AND REVIEWED BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1POLICIES ARE MONITORED BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWED WAGES OF SURROUNDING LIBRARY DIRECTORS IN DETERMINING COMPENSATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UNREALIZED APPRECIATION PER AUDIT WAS $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt XI
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt011562
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt010995
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01518099
IRS990/TotalAssetsEOYAmt01479688
IRS990/TotalAssetsGrp/BOYAmt01518099
IRS990/TotalAssetsGrp/EOYAmt01479688
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0132283
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0693
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0170062
IRS990/TotalFunctionalExpensesGrp/TotalAmt0170755
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt049942
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt049942
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01468157
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01479688
IRS990/TotalProgramServiceExpensesAmt0170062
IRS990/TotalReportableCompFromOrgAmt036726
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt063
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0132346
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01518099
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01479688
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01456595
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01468693
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0245 BROAD STREET
IRS990/USAddress/CityNm0SPRING CITY
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd019475
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0www.ccls.org/cwo/Find_a_Library/SpringCity
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM BECK JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06109484130
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-07-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPRING CITY FREE PUBLIC LIBRARY
ReturnHeader/Filer/BusinessNameControlTxt0SPRI
ReturnHeader/Filer/EIN0231365174
ReturnHeader/Filer/PhoneNum06109484130
ReturnHeader/Filer/USAddress/AddressLine1Txt0245 BROAD STREET
ReturnHeader/Filer/USAddress/CityNm0SPRING CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd019475
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Mark W Murray CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0879 Brookside Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Pottstown
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019464
ReturnHeader/PreparerPersonGrp/PhoneNum06103343406
ReturnHeader/PreparerPersonGrp/PreparationDt02016-08-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK W MURRAY CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-08-02T18:04:27-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.00$1.13$0.18$0.21$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.00$1.16$0.18$0.20$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.00$1.17$0.17$0.22$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.00$1.22$0.15$0.17$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.00$1.25$0.14$0.18$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$0.00$1.30$0.12$0.18$0.06
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.00$1.36$0.12$0.16$0.05
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.00$1.40$0.11$0.17$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$0.00$1.45$0.14$0.17$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.48$0.00$1.48$0.13$0.17$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.52$0.05$1.47$0.65$0.16$0.48
2013Summary only. Only limited summary data is available for this year.$0.99$0.00$0.99$0.15$0.14$0.01
2012Summary only. Only limited summary data is available for this year.$0.97$0.00$0.97$0.12$0.12$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.00$0.93$0.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.00$0.94$0.12