Civic Intelligence

Hamlin Community Library

990 • Fiscal year 2021 • EIN 23-2186570

Jan 01, 2021 to Dec 31, 2021 • Filed on Oct 28, 2022

518 Easton TurnpikeLake Ariel, PA 18436

(570) 689-0903

Siviq Scores

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

Liabilities / Assets

21st percentile

0.00x

Higher debt load relative to assets than 21% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

26th percentile

0.01x

Higher debt load relative to revenue than 26% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

29th percentile

1.5%

Higher net margin than 29% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

40th percentile

5.0%

Faster asset growth than 40% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

49th percentile

12%

Faster revenue growth than 49% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,201,840

Up $56,947 (+5.0%) from 2020

Net Assets

Up

$1,200,152

Up $69,021 (+6.1%) from 2020

Liabilities

Down

$1,688

Down $12,074 (-88%) from 2020

Revenue

Up

$148,948

Up $15,420 (+12%) from 2020

Expenses

Up

$146,747

Up $11,203 (+8.3%) from 2020

Net Income

Up

$2,201

Up $4,217 (+209%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $1,029,938Liabilities 2011: $140,933Net Assets 2011: $889,0052011Assets 2012: $1,040,508Liabilities 2012: $138,787Net Assets 2012: $901,7212012Assets 2013: $1,061,841Liabilities 2013: $134,151Net Assets 2013: $927,6902013Assets 2014: $1,053,066Liabilities 2014: $127,311Net Assets 2014: $925,7552014Assets 2015: $910,729Liabilities 2015: $2,111Net Assets 2015: $908,6182015Assets 2016: $929,221Liabilities 2016: $1,131Net Assets 2016: $928,0902016Assets 2017: $985,941Liabilities 2017: $800Net Assets 2017: $985,1412017Assets 2018: $981,617Liabilities 2018: $833Net Assets 2018: $980,7842018Assets 2019: $1,105,338Liabilities 2019: $2,175Net Assets 2019: $1,103,1632019Assets 2020: $1,144,893Liabilities 2020: $13,762Net Assets 2020: $1,131,1312020Assets 2021: $1,201,840Liabilities 2021: $1,688Net Assets 2021: $1,200,1522021Assets 2022: $1,109,961Liabilities 2022: $1,775Net Assets 2022: $1,108,1862022Assets 2023: $1,109,287Liabilities 2023: $536Net Assets 2023: $1,108,7512023Assets 2024: $1,106,989Liabilities 2024: $184Net Assets 2024: $1,106,8052024

Highlighted filing

2021

Assets$1,201,840
Liabilities$1,688
Net Assets$1,200,152

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $111,846Expenses 2011: $111,587Net Income 2011: $2592011Revenue 2012: $110,625Expenses 2012: $113,808Net Income 2012: -$3,1832012Revenue 2013: $113,779Expenses 2013: $124,405Net Income 2013: -$10,6262013Revenue 2014: $116,538Expenses 2014: $123,655Net Income 2014: -$7,1172014Revenue 2015: $125,237Expenses 2015: $122,718Net Income 2015: $2,5192015Revenue 2016: $130,765Expenses 2016: $124,268Net Income 2016: $6,4972016Revenue 2017: $138,660Expenses 2017: $106,550Net Income 2017: $32,1102017Revenue 2018: $145,626Expenses 2018: $107,620Net Income 2018: $38,0062018Revenue 2019: $204,356Expenses 2019: $131,729Net Income 2019: $72,6272019Revenue 2020: $133,528Expenses 2020: $135,544Net Income 2020: -$2,0162020Revenue 2021: $148,948Expenses 2021: $146,747Net Income 2021: $2,2012021Revenue 2022: $116,947Expenses 2022: $147,418Net Income 2022: -$30,4712022Revenue 2023: $158,355Expenses 2023: $157,790Net Income 2023: $5652023Revenue 2024: $159,139Expenses 2024: $161,085Net Income 2024: -$1,9462024

Highlighted filing

2021

Revenue$148,948
Expenses$146,747
Net Income$2,201
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Oct 28, 2022
Return Version
2021v4.0
Gross Receipts
$148,948
Mission and Program Overview

Mission

PUBLIC LENDING LIBRARY

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$617,064$607,488▼ $9,576
Investments in Publicly Traded Securities$335,262$405,431▲ $70,169
Cash and Non-Interest-Bearing Accounts$127,717$117,816▼ $9,901
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 Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,144,893$1,201,840▲ $56,947
Other Assets Total$64,850$71,105▲ $6,255
Liabilities
Other Liabilities$13,762$1,688▼ $12,074
Total Liabilities$13,762$1,688▼ $12,074
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,066,281$1,129,047▲ $62,766
Net Assets With Donor Restrictions$64,850$71,105▲ $6,255
Total Net Assets Fund Balance$1,131,131$1,200,152▲ $69,021
Total Liabilities and Net Assets / Fund Balance$1,144,893$1,201,840▲ $56,947

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$461,191$281,660$742,851
Leasehold Improvements$143,305$37,589$180,894
Other Land Buildings$1,592$6,150$7,742
Equipment-$2,500$2,500
Land$1,400-$1,400
Compensation and Service Providers

Board Members and Trustees

NameTitle
Carol McmanusPresident
Cheryl HopeVice President
Deborah WheelerDirector
George Waters IiiDirector
Jamie DileoDirector
Joan CondelSecretary
Jacqueline GilletteTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$110,309
Program Service Revenue
$10,294
Investment Income
$9,809
Other Revenue
$18,536
All Other Contributions
$41,614
Change in Net Assets
$2,201
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$146,747
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$68,390$7,599-$75,989
Depreciation Depletion$21,951$2,440-$24,391
Insurance$4,150$461-$4,611
All Other Expenses$2,683$254-$2,937
Other Expenses$2,817$584-$2,817
Office Expenses$1,531$170-$1,701
Total Functional Expenses$133,970$12,777$0$146,747
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$807
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards Payable$1,658
Contracted Payroll Services Escrow$28
Sales Tax Payable$2
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The Library Board reviews the 990 in conjunction with the financial statements, prior to approving the final version of both the financial statements and 990.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The library's board of directors 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. The library director and all other employees are paid by the county library authority through a compensation agreement between the authority and the library.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

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

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The library's governing documents, financial statements and form 990 are available for viewing by the general public at the library's administrative office during normal business hours.

Filing and Contact Details

Filer

Filer Name
Hamlin Community Library
EIN
23-2186570
Phone
5706890903
Address
518 EASTON TURNPIKE, LAKE ARIEL, PA 18436

Signing Officer

Name
Carol Mcmanus
Title
President
Signed
2022-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carol Mcmanus
Formed
1995
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Barbetti McHale LLC
Address
1421 East Drinker Street, Dunmore, PA 18512
Preparer
MICHAEL F McHALE CPA
Phone
5703462057
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Library qualifies as a tax-exempt organization under Section 501(c) (3) of the Internal Revenue Code and has received a determination letter from the Internal Revenue Service stating that it is exempt from federal income taxes except for taxes on unrelated business income. The Library adopted previously deferred guidance related to uncertain tax positions. FASB ASC 740-10 and related subsections prescribes rules for recognition, measurement, classification, and disclosure in the financial statements of uncertain tax positions taken or expected to be taken in the Librarys tax returns. As a result of implementing this guidance, management has determined that the Library does not have any uncertain tax positions and associated unrecognized benefits that materially impact the financial statements and related disclosures.Since tax matters are subject to some degree of uncertainty, there can be no assurance that the Librarys tax returns will not be challenged by the taxing authorities and that the Library will not be subject to additional tax, penalties, and interest as a result of such challenge. Generally, the Librarys tax returns remain open for federal income tax examination for three years from the date of filing.

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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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONTRACTED PAYROLL SERVICES ESCROW
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CREDIT CARDS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SALES TAX PAYABLE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Library qualifies as a tax-exempt organization under Section 501(c) (3) of the Internal Revenue Code and has received a determination letter from the Internal Revenue Service stating that it is exempt from federal income taxes except for taxes on unrelated business income. The Library adopted previously deferred guidance related to uncertain tax positions. FASB ASC 740-10 and related subsections prescribes rules for recognition, measurement, classification, and disclosure in the financial statements of uncertain tax positions taken or expected to be taken in the Librarys tax returns. As a result of implementing this guidance, management has determined that the Library does not have any uncertain tax positions and associated unrecognized benefits that materially impact the financial statements and related disclosures.Since tax matters are subject to some degree of uncertainty, there can be no assurance that the Librarys tax returns will not be challenged by the taxing authorities and that the Library will not be subject to additional tax, penalties, and interest as a result of such challenge. Generally, the Librarys tax returns remain open for federal income tax examination for three years from the date of filing.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Library Board reviews the 990 in conjunction with the financial statements, prior to approving the final version of both the financial statements and 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE LIBRARY'S BOARD OF DIRECTORS 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. THE LIBRARY DIRECTOR AND ALL OTHER EMPLOYEES ARE PAID BY THE COUNTY LIBRARY AUTHORITY THROUGH A COMPENSATION AGREEMENT BETWEEN THE AUTHORITY AND THE LIBRARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE LIBRARY'S BOARD OF DIRECTORS ANNUALLY REVIEWS AND DETERMINES THE COMPENSATION OF ALL OTHER PAID LIBRARY STAFF, BASED UPON COST OF LIVING ADJUSTMENTS, MERIT PAY, AND OTHER FACTORS. THIS IS REFLECTED IN THE MINUTES OF THE MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE LIBRARY'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE FOR VIEWING BY THE GENERAL PUBLIC AT THE LIBRARY'S ADMINISTRATIVE OFFICE DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.00$1.11$0.16$0.16$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$0.16$0.16$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$0.12$0.15$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$0.15$0.15$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.14$0.01$1.13$0.13$0.14$0.00
2019Summary only. Only limited summary data is available for this year.$1.11$0.00$1.10$0.20$0.13$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$0.15$0.11$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.14$0.11$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$0.13$0.12$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$0.13$0.12$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.05$0.13$0.93$0.12$0.12$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.06$0.13$0.93$0.11$0.12$0.01
2012Summary only. Only limited summary data is available for this year.$1.04$0.14$0.90$0.11$0.11$0.00
2011Summary only. Only limited summary data is available for this year.$1.03$0.14$0.89$0.11$0.11$0.00