Civic Intelligence

Emmaus Public Library

EIN 23-1443435 • 501(c)3 • Emmaus, PA

Profile

To enrich our community and inspire lifelong learning by people, ideas and information for emmaus borough, macungie borough and upper milford township

11 East Main StreetEmmaus, PA 18049

www.emmauspl.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

23rd percentile

0.00x

Higher debt load relative to assets than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

23rd percentile

0.00x

Higher debt load relative to revenue than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

12th percentile

-25%

Higher net margin than 12% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

20th percentile

-7.3%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

60th percentile

13%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets23rd percentile

Assets

Down

$1,024,124

Down $80,366 (-7.3%) from 2023

Liabilities

Up

$1,153

Up $183 (+19%) from 2023

Net Assets

Down

$1,022,971

Down $80,549 (-7.3%) from 2023

Operations
Liabilities / Revenue23rd percentileNet Margin12th percentile

Revenue

Up

$547,153

Up $64,692 (+13%) from 2023

Expenses

Up

$685,147

Up $232,526 (+51%) from 2023

Net Income

Down

-$137,994

Down $167,834 (-562%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth20th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $674,847Liabilities 2010: $32,271Net Assets 2010: $642,5762010Assets 2011: $712,268Liabilities 2011: $781Net Assets 2011: $711,4872011Assets 2012: $723,106Liabilities 2012: $1,255Net Assets 2012: $721,8512012Assets 2013: $727,015Liabilities 2013: $2,060Net Assets 2013: $724,9552013Assets 2014: $752,024Liabilities 2014: $1,072Net Assets 2014: $750,9522014Assets 2015: $812,137Liabilities 2015: $1,788Net Assets 2015: $810,3492015Assets 2016: $978,864Liabilities 2016: $940Net Assets 2016: $977,9242016Assets 2017: $963,777Liabilities 2017: $1,147Net Assets 2017: $962,6302017Assets 2018: $550,397Liabilities 2018: $1,137Net Assets 2018: $549,2602018Assets 2019: $501,092Liabilities 2019: $974Net Assets 2019: $500,1182019Assets 2020: $601,972Liabilities 2020: $1,407Net Assets 2020: $600,5652020Assets 2021: $796,088Liabilities 2021: $960Net Assets 2021: $795,1282021Assets 2022: $996,182Liabilities 2022: $944Net Assets 2022: $995,2382022Assets 2023: $1,104,490Liabilities 2023: $970Net Assets 2023: $1,103,5202023Assets 2024: $1,024,124Liabilities 2024: $1,153Net Assets 2024: $1,022,9712024

Highlighted filing

2024

Assets$1,024,124
Liabilities$1,153
Net Assets$1,022,971
Open 2024 Filing

Operations Trend

Revenue Growth60th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2010: $309,7232010Revenue 2011: $411,593Expenses 2011: $342,672Net Income 2011: $68,9212011Revenue 2012: $322,592Expenses 2012: $304,705Net Income 2012: $17,8872012Revenue 2013: $324,419Expenses 2013: $316,737Net Income 2013: $7,6822013Revenue 2014: $356,364Expenses 2014: $330,367Net Income 2014: $25,9972014Revenue 2015: $409,858Expenses 2015: $350,461Net Income 2015: $59,3972015Revenue 2016: $519,840Expenses 2016: $352,265Net Income 2016: $167,5752016Revenue 2017: $379,911Expenses 2017: $395,205Net Income 2017: -$15,2942017Revenue 2018: $1,219,644Expenses 2018: $1,633,014Net Income 2018: -$413,3702018Revenue 2019: $406,281Expenses 2019: $455,423Net Income 2019: -$49,1422019Revenue 2020: $482,538Expenses 2020: $382,091Net Income 2020: $100,4472020Revenue 2021: $621,685Expenses 2021: $427,122Net Income 2021: $194,5632021Revenue 2022: $751,804Expenses 2022: $459,336Net Income 2022: $292,4682022Revenue 2023: $482,461Expenses 2023: $452,621Net Income 2023: $29,8402023Revenue 2024: $547,153Expenses 2024: $685,147Net Income 2024: -$137,9942024

Highlighted filing

2024

Revenue$547,153
Expenses$685,147
Net Income-$137,994
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,024,124
Liabilities
$1,153
Net assets
$1,022,971
Revenue
$547,153
Expenses
$685,147
Net income
-$137,994
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.00$1.02$0.55$0.69$0.14
2023Summary only. Only limited summary data is available for this year.$1.10$0.00$1.10$0.48$0.45$0.03
2022Summary only. Only limited summary data is available for this year.$1.00$0.00$1.00$0.75$0.46$0.29
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.00$0.80$0.62$0.43$0.19
2020Summary only. Only limited summary data is available for this year.$0.60$0.00$0.60$0.48$0.38$0.10
2019Summary only. Only limited summary data is available for this year.$0.50$0.00$0.50$0.41$0.46$0.05
2018Summary only. Only limited summary data is available for this year.$0.55$0.00$0.55$1.22$1.63$0.41
2017Summary only. Only limited summary data is available for this year.$0.96$0.00$0.96$0.38$0.40$0.02
2016Summary only. Only limited summary data is available for this year.$0.98$0.00$0.98$0.52$0.35$0.17
2015Summary only. Only limited summary data is available for this year.$0.81$0.00$0.81$0.41$0.35$0.06
2014Summary only. Only limited summary data is available for this year.$0.75$0.00$0.75$0.36$0.33$0.03
2013Summary only. Only limited summary data is available for this year.$0.73$0.00$0.72$0.32$0.32$0.01
2012Summary only. Only limited summary data is available for this year.$0.72$0.00$0.72$0.32$0.30$0.02
2011Summary only. Only limited summary data is available for this year.$0.71$0.00$0.71$0.41$0.34$0.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.03$0.64$0.31
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 12, 2025
Return Version
2024v5.2
Gross Receipts
$644,439
Mission and Program Overview

Mission

To enrich our community and inspire lifelong learning by people, ideas and information for emmaus borough, macungie borough and upper milford township.

To enrich our community and inspire lifelong learning by people, ideas and information for emmaus borough, macungie borough and upper milford township

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$696,602$758,175▲ $61,573
Savings and Temporary Cash Investments$262,783$173,991▼ $88,792
Cash and Non-Interest-Bearing Accounts$145,105$91,958▼ $53,147
Total Assets$1,104,490$1,024,124▼ $80,366
Liabilities
Other Liabilities$970$1,153▲ $183
Total Liabilities$970$1,153▲ $183
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,103,520$1,022,971▼ $80,549
Total Net Assets Fund Balance$1,103,520$1,022,971▼ $80,549
Total Liabilities and Net Assets / Fund Balance$1,104,490$1,024,124▼ $80,366

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$949,864$32,613▲ $72,189$122,500$932,166
2023$866,139$5,239▲ $101,486$23,000$949,864
2022$584,466$365,032▼ $80,083-$866,139
2021$504,779$20,928▲ $58,759-$584,466
2020$392,259$60,000▲ $54,771-$504,779
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Anne ZayaitzPresident
Kathy ReinhardVice President
Chris CarterTrustee
Lisa MartenTrustee
Ricki StringfellowTrustee
Ruk ChistyTrustee
Jennifer Felegey2024 Treasurer
Bruce Luff2025 Treasurer
Barbara LevinsonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$448,395
Program Service Revenue
$37,418
Investment Income
$46,380
Other Revenue
$14,960
All Other Contributions
$151,137
Change in Net Assets
$-137,994

Audited Revenue Reconciliation

Revenue per Audited Statements
$542,942
Revenue Not Reported on Financial Statements
$4,211
Revenue Not Reported on Form 990
$57,445
Total Revenue per Audited Statements
$600,387
Total Revenue per Form 990
$547,153
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$390,608
Salaries, Compensation, and Employee Benefits$294,539
Total Fundraising Expense$3,389
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$198,521$66,174-$264,695
Occupancy$18,474$6,864-$25,338
All Other Expenses$20,781$95$3,389$24,265
Payroll Taxes$16,383$5,461-$21,844
Other Expenses$15,051$6,450-$21,501
Information Technology$10,992$4,711-$15,703
Pension Plan Contributions-$8,000-$8,000
Insurance$6,918$769-$7,687
Office Expenses$5,292$510-$5,802
Fees for Services Accounting-$4,700-$4,700
Fees for Service Investment Mgmnt Fees-$4,211-$4,211
Conferences and Meetings$73--$73
Total Functional Expenses$573,813$107,945$3,389$685,147

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$685,147
Expenses per Audited Statements$680,936
Total Expenses per Audited Statements$680,936
Expenses Not Reported on Financial Statements$4,211
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$14,960
Fundraising Direct Expenses$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Tee Time$14,960$14,960-$14,960
Total Events$14,960$14,960-$14,960
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Liabilities$1,153
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
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 reviewed by the executive director and board of trustees before filing.”

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

“The board of trustees determines the executive director's compensation after an interview, deliberation and review of comparable data.”

Form 990, Part VI, Section C, Line 19

“The library meets with supporting municipalities and provides montly financial reports for public inspection. All other documents are available upon request at the emmaus public library.”

Filing and Contact Details

Filer

Filer Name
Emmaus Public Library
EIN
23-1443435
Phone
6109659284
Address
11 EAST MAIN STREET, EMMAUS, PA 18049

Signing Officer

Name
Bruce Luff
Title
Treasurer
Phone
6109659284
Signed
2025-09-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bruce Luff
Formed
1961
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
14
Volunteers
60

Preparer

Firm
Alan Ross & Company Pc
Address
10 HEARTHSTONE CT, READING, PA 19606-3054
Preparer
David S Ross CPA
Phone
6107799555
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

“Under the modified cash basis of accounting, revenues are recognized when received rather than when earned, and expenses are recognized when paid rather than when incurred, with the exception of investments recorded at fair market value and payroll liabilities. Consequently, accounts receivable, fixed assets, trade accounts payable, and accrued expenses are not included in the financial statements.”

Financial Statement Notes

PART X, LINE 2:

“The library is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the organization and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. Management has analyzed the positions taken by the organization, and has concluded that as of december 31, 2024, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any periods in progress. The library believes it is no longer subject to income tax examinations for years prior to 2022.”

Raw XML AppendixShowing 400 of 450 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.

Path#Value
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt014960
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt014960
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt057445
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01103520
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01022971
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt05188
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt06864
IRS990/OccupancyGrp/ProgramServicesAmt018474
IRS990/OccupancyGrp/TotalAmt025338
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0510
IRS990/OfficeExpensesGrp/ProgramServicesAmt05292
IRS990/OfficeExpensesGrp/TotalAmt05802
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0BUILDING IMPROVEMENTS
IRS990/OtherExpensesGrp/Desc1EQUIPMENT AND FURNITURE
IRS990/OtherExpensesGrp/Desc2BOOKS
IRS990/OtherExpensesGrp/Desc3BUILDING AND GROUNDS MA
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06450
IRS990/OtherExpensesGrp/ProgramServicesAmt0137024
IRS990/OtherExpensesGrp/ProgramServicesAmt1111154
IRS990/OtherExpensesGrp/ProgramServicesAmt233150
IRS990/OtherExpensesGrp/ProgramServicesAmt315051
IRS990/OtherExpensesGrp/TotalAmt0137024
IRS990/OtherExpensesGrp/TotalAmt1111154
IRS990/OtherExpensesGrp/TotalAmt233150
IRS990/OtherExpensesGrp/TotalAmt321501
IRS990/OtherLiabilitiesGrp/BOYAmt0970
IRS990/OtherLiabilitiesGrp/EOYAmt01153
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt066174
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0198521
IRS990/OtherSalariesAndWagesGrp/TotalAmt0264695
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05461
IRS990/PayrollTaxesGrp/ProgramServicesAmt016383
IRS990/PayrollTaxesGrp/TotalAmt021844
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt08000
IRS990/PensionPlanContributionsGrp/TotalAmt08000
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0BRUCE LUFF
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0BOOK SALES
IRS990/ProgramServiceRevenueGrp/Desc1FINES, FEES AND OTHER
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt028879
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt18539
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt028879
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt18539
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0391875
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt027494
IRS990/PYOtherExpensesAmt0178641
IRS990/PYOtherRevenueAmt015271
IRS990/PYProgramServiceRevenueAmt047821
IRS990/PYRevenuesLessExpensesAmt029840
IRS990/PYSalariesCompEmpBnftPaidAmt0273980
IRS990/PYTotalExpensesAmt0452621
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0482461
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-137994
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt037418
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0262783
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0173991
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0448395
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0391875
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0702678
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0556147
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0420925
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02520020
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt032619
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt029329
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt015628
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt06777
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt06833
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt091186
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0156596
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96510
IRS990ScheduleA/PublicSupportPY170Pct00.97050
IRS990ScheduleA/PublicSupportTotal170Amt02520020
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0448395
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0391875
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0702678
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0556147
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0420925
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02520020
IRS990ScheduleA/TotalSupportAmt02611206
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
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0949864
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt032613
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0932166
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt072189
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0122500
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0866139
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt05239
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0949864
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0101486
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt023000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt03276
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0584466
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0365032
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0866139
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-80083
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0504779
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt020928
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0584466
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt058759
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt02251
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0392259
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt060000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0504779
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt054771
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/InvestmentExpensesNotIncldAmt04211
IRS990ScheduleD/NetUnrealizedGainsInvstAmt057445
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01153
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt057445
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt04211
IRS990ScheduleD/RevenueSubtotalAmt0542942
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LIBRARY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY PERIODS IN PROGRESS. THE LIBRARY BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0685147
IRS990ScheduleD/TotalLiabilityAmt01153
IRS990ScheduleD/TotalRevenuePerForm990Amt0547153
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0600387
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0680936
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0TEE TIME
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt014960
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt014960
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt014960
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt014960
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt014960
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND BOARD OF TRUSTEES BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF TRUSTEES DETERMINES THE EXECUTIVE DIRECTOR'S COMPENSATION AFTER AN INTERVIEW, DELIBERATION AND REVIEW OF COMPARABLE DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE LIBRARY MEETS WITH SUPPORTING MUNICIPALITIES AND PROVIDES MONTLY FINANCIAL REPORTS FOR PUBLIC INSPECTION. ALL OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE EMMAUS PUBLIC LIBRARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UNDER THE MODIFIED CASH BASIS OF ACCOUNTING, REVENUES ARE RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED, AND EXPENSES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN INCURRED, WITH THE EXCEPTION OF INVESTMENTS RECORDED AT FAIR MARKET VALUE AND PAYROLL LIABILITIES. CONSEQUENTLY, ACCOUNTS RECEIVABLE, FIXED ASSETS, TRADE ACCOUNTS PAYABLE, AND ACCRUED EXPENSES ARE NOT INCLUDED IN THE FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 1:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01104490
IRS990/TotalAssetsEOYAmt01024124
IRS990/TotalAssetsGrp/BOYAmt01104490
IRS990/TotalAssetsGrp/EOYAmt01024124
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0448395
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03389
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0107945
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0573813
IRS990/TotalFunctionalExpensesGrp/TotalAmt0685147
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0970
IRS990/TotalLiabilitiesEOYAmt01153
IRS990/TotalLiabilitiesGrp/BOYAmt0970
IRS990/TotalLiabilitiesGrp/EOYAmt01153
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01103520
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01022971
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0573813

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