Civic Intelligence

Dalton Community Library

990 • Fiscal year 2022 • EIN 23-2027201

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 14, 2023

113 East Main StreetDalton, PA 18414

(570) 563-2014

Siviq Scores

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

Liabilities / Assets

69th percentile

0.02x

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

77th percentile

0.05x

Higher debt load relative to revenue than 77% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

46th percentile

2.6%

Higher net margin than 46% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

95th percentile

$65,642

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 43.5% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

39th percentile

-4.2%

Faster asset growth than 39% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

37th percentile

-3.7%

Faster revenue growth than 37% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$363,118

Down $16,029 (-4.2%) from 2021

Net Assets

Down

$356,118

Down $15,675 (-4.2%) from 2021

Liabilities

Down

$7,000

Down $354 (-4.8%) from 2021

Revenue

Down

$150,972

Down $5,766 (-3.7%) from 2021

Expenses

Up

$147,075

Up $11,229 (+8.3%) from 2021

Net Income

Down

$3,897

Down $16,995 (-81%) from 2021

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $253,481Liabilities 2011: $9,5002011Assets 2012: $297,719Liabilities 2012: $9,5002012Assets 2013: $304,437Liabilities 2013: $9,501Net Assets 2013: $294,9362013Assets 2014: $316,025Liabilities 2014: $9,577Net Assets 2014: $306,4482014Assets 2015: $314,322Liabilities 2015: $9,500Net Assets 2015: $304,8222015Assets 2016: $317,726Liabilities 2016: $9,500Net Assets 2016: $308,2262016Assets 2017: $332,253Liabilities 2017: $9,500Net Assets 2017: $322,7532017Assets 2018: $321,464Liabilities 2018: $9,500Net Assets 2018: $311,9642018Assets 2019: $332,329Liabilities 2019: $7,354Net Assets 2019: $324,9752019Assets 2020: $347,303Liabilities 2020: $7,354Net Assets 2020: $339,9492020Assets 2021: $379,147Liabilities 2021: $7,354Net Assets 2021: $371,7932021Assets 2022: $363,118Liabilities 2022: $7,000Net Assets 2022: $356,1182022Assets 2023: $382,904Liabilities 2023: $16,600Net Assets 2023: $366,3042023Assets 2024: $401,598Liabilities 2024: $16,600Net Assets 2024: $384,9982024

Highlighted filing

2022

Assets$363,118
Liabilities$7,000
Net Assets$356,118

Operations Trend

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

$200K$100K$0-$100KRevenue 2011: $116,028Expenses 2011: $174,958Net Income 2011: -$58,9302011Revenue 2012: $169,417Expenses 2012: $128,533Net Income 2012: $40,8842012Revenue 2013: $125,177Expenses 2013: $127,108Net Income 2013: -$1,9312013Revenue 2014: $145,099Expenses 2014: $128,525Net Income 2014: $16,5742014Revenue 2015: $136,439Expenses 2015: $133,761Net Income 2015: $2,6782015Revenue 2016: $128,824Expenses 2016: $129,348Net Income 2016: -$5242016Revenue 2017: $139,218Expenses 2017: $133,841Net Income 2017: $5,3772017Revenue 2018: $133,407Expenses 2018: $132,933Net Income 2018: $4742018Revenue 2019: $129,898Expenses 2019: $132,346Net Income 2019: -$2,4482019Revenue 2020: $159,358Expenses 2020: $121,938Net Income 2020: $37,4202020Revenue 2021: $156,738Expenses 2021: $135,846Net Income 2021: $20,8922021Revenue 2022: $150,972Expenses 2022: $147,075Net Income 2022: $3,8972022Revenue 2023: $156,712Expenses 2023: $164,268Net Income 2023: -$7,5562023Revenue 2024: $184,345Expenses 2024: $170,930Net Income 2024: $13,4152024

Highlighted filing

2022

Revenue$150,972
Expenses$147,075
Net Income$3,897
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$208,279
Mission and Program Overview

Mission

PUBLIC LENDING LIBRARY

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$149,268$150,391▲ $1,123
Cash and Non-Interest-Bearing Accounts$41,103$42,386▲ $1,283
Investments Other Securities$65,120$5,068▼ $60,052
Savings and Temporary Cash Investments-$0-
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 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$379,147$363,118▼ $16,029
Other Assets Total$123,656$165,273▲ $41,617
Liabilities
Deferred Revenue$7,354$7,000▼ $354
Total Liabilities$7,354$7,000▼ $354
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$306,672$351,051▲ $44,379
Net Assets With Donor Restrictions$65,121$5,067▼ $60,054
Total Net Assets Fund Balance$371,793$356,118▼ $15,675
Total Liabilities and Net Assets / Fund Balance$379,147$363,118▼ $16,029

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$83,307$182,066$265,373
Other Land Buildings$30,351$62,580$92,931
Land$36,733-$36,733
Other Assets Org$165,273--
Other Securities$2,550--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Shu QiuLibrary DirectorFT$65,642$65,642

Board Members and Trustees

NameTitle
Gerard WrenPresident
Wayne PisanchynVice President
Elizabeth BonczarDirector
Gita PatelDirector
Helen SmetanaDirector
Joseph McgrathDirector
Kathy LomanDirector
Susan RinkDirector
Yvette VinsonSecretary
Terri BrandtTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$147,340
Program Service Revenue
$1,385
Investment Income
$2,247
Other Revenue
$0
All Other Contributions
$2,440
Change in Net Assets
$3,897
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$115,260
Other Expenses$31,815
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$26,257$39,385-$65,642
Other Salaries and Wages$24,675$5,850-$30,525
Depreciation Depletion$19,001$498-$19,499
Other Employee Benefits$3,262$4,699-$7,961
Payroll Taxes$4,030$3,820-$7,850
Pension Plan Contributions$1,313$1,969-$3,282
All Other Expenses$1,478$456-$1,934
Insurance-$1,590-$1,590
Other Expenses-$1,075-$1,075
Travel$737--$737
Total Functional Expenses$80,753$66,322$0$147,075
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
Yes
Audit committee
No
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
Yes
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, Part VI, Section B, Line 11B

No review was or will be conducted.

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

The library's board of trustees annually reviews and determines the compensation of the library director, based upon cost of living adjustments, merit pay, and other factors. This is reflected in the minutes of the meetings.

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

The library director determines the salaries of other key employees, subject to board approval. Members and officers of the board are unpaid.

Form 990, Part VI, Section C, Line 19

A copy of the form 990 is kept in the administrative office of the library where it can be viewed by the public. Minutes of the monthly and annual board meetings of the library are also available in the administrative office for public viewing. The pennsylvania department of education master agreement is also kept in the administrative office and is available for public viewing.

Filing and Contact Details

Filer

Filer Name
Dalton Community Library
EIN
23-2027201
Phone
5705632014
Address
113 EAST MAIN STREET, DALTON, PA 18414

Signing Officer

Name
Gerard Wren
Title
President
Signed
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gerard Wren
Formed
1977
Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
10
Employees
6

Preparer

Firm
Barbetti McHale LLC
Address
1421 East Drinker Street, Dunmore, PA 18512
Preparer
MICHAEL F McHALE CPA
Phone
5703462057
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04699
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03262
IRS990/OtherEmployeeBenefitsGrp/TotalAmt07961
IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1OFFICE SUPPLIES
IRS990/OtherExpensesGrp/Desc2BUILDING & GROUNDS MAINTENANCE
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03761
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11618
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21601
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt31075
IRS990/OtherExpensesGrp/TotalAmt03761
IRS990/OtherExpensesGrp/TotalAmt11618
IRS990/OtherExpensesGrp/TotalAmt21601
IRS990/OtherExpensesGrp/TotalAmt31075
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt05850
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt024675
IRS990/OtherSalariesAndWagesGrp/TotalAmt030525
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03820
IRS990/PayrollTaxesGrp/ProgramServicesAmt04030
IRS990/PayrollTaxesGrp/TotalAmt07850
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01969
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01313
IRS990/PensionPlanContributionsGrp/TotalAmt03282
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0GERARD WREN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FINES, COPIER, OTHER
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01385
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01385
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0148513
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt06405
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt032817
IRS990/PYProgramServiceRevenueAmt01820
IRS990/PYRevenuesLessExpensesAmt020892
IRS990/PYSalariesCompEmpBnftPaidAmt0103029
IRS990/PYTotalExpensesAmt0135846
IRS990/PYTotalRevenueAmt0156738
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt03897
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0147340
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0148513
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0126031
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0122262
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0123232
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0667378
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02247
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt06405
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt033147
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt05009
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt07373
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt054181
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.92490
IRS990ScheduleA/PublicSupportPY170Pct00.91580
IRS990ScheduleA/PublicSupportTotal170Amt0667378
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0147340
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0148513
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0126031
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0122262
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0123232
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0667378
IRS990ScheduleA/TotalSupportAmt0721559
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt083307
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0182066
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0265373
IRS990ScheduleD/LandGrp/BookValueAmt036733
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt036733
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0165273
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0INVESTMENTS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt030351
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt062580
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt092931
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt02550
IRS990ScheduleD/OtherSecuritiesGrp/Desc0RESTRICTED CASH - BUILDING
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0150391
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0165273
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE LIBRARY'S BOARD OF TRUSTEES ANNUALLY REVIEWS AND DETERMINES THE COMPENSATION OF THE LIBRARY DIRECTOR, BASED UPON COST OF LIVING ADJUSTMENTS, MERIT PAY, AND OTHER FACTORS. THIS IS REFLECTED IN THE MINUTES OF THE MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE LIBRARY DIRECTOR DETERMINES THE SALARIES OF OTHER KEY EMPLOYEES, SUBJECT TO BOARD APPROVAL. MEMBERS AND OFFICERS OF THE BOARD ARE UNPAID.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE FORM 990 IS KEPT IN THE ADMINISTRATIVE OFFICE OF THE LIBRARY WHERE IT CAN BE VIEWED BY THE PUBLIC. MINUTES OF THE MONTHLY AND ANNUAL BOARD MEETINGS OF THE LIBRARY ARE ALSO AVAILABLE IN THE ADMINISTRATIVE OFFICE FOR PUBLIC VIEWING. THE PENNSYLVANIA DEPARTMENT OF EDUCATION MASTER AGREEMENT IS ALSO KEPT IN THE ADMINISTRATIVE OFFICE AND IS AVAILABLE FOR PUBLIC VIEWING.
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 B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0379147
IRS990/TotalAssetsEOYAmt0363118
IRS990/TotalAssetsGrp/BOYAmt0379147
IRS990/TotalAssetsGrp/EOYAmt0363118
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0147340
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt066322
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt080753
IRS990/TotalFunctionalExpensesGrp/TotalAmt0147075
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07354

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.02$0.17$3.85$1.84$1.71$0.13
2023Detailed filing. Detailed filing data is available for this year.$3.83$0.17$3.66$1.57$1.64$0.08
2022Detailed filing. Detailed filing data is available for this year.$3.63$0.07$3.56$1.51$1.47$0.04
2021Detailed filing. Detailed filing data is available for this year.$3.79$0.07$3.72$1.57$1.36$0.21
2020Detailed filing. Detailed filing data is available for this year.$3.47$0.07$3.40$1.59$1.22$0.37
2019Detailed filing. Detailed filing data is available for this year.$3.32$0.07$3.25$1.30$1.32$0.02
2018Detailed filing. Detailed filing data is available for this year.$3.21$0.10$3.12$1.33$1.33$0.00
2017Detailed filing. Detailed filing data is available for this year.$3.32$0.10$3.23$1.39$1.34$0.05
2016Detailed filing. Detailed filing data is available for this year.$3.18$0.10$3.08$1.29$1.29$0.01
2015Detailed filing. Detailed filing data is available for this year.$3.14$0.10$3.05$1.36$1.34$0.03
2014Detailed filing. Detailed filing data is available for this year.$3.16$0.10$3.06$1.45$1.29$0.17
2013Detailed filing. Detailed filing data is available for this year.$3.04$0.10$2.95$1.25$1.27$0.02
2012Summary only. Only limited summary data is available for this year.$2.98$0.10$1.69$1.29$0.41
2011Summary only. Only limited summary data is available for this year.$2.53$0.10$1.16$1.75$0.59