Civic Intelligence

Montgomery Area Public Library Association

990 • Fiscal year 2016 • EIN 23-2292571

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 19, 2017

1 South Main StreetMontgomery, PA 17752-1120

(570) 547-6212

Siviq Scores

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

Liabilities / Assets

26th percentile

0.00x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

26th percentile

0.00x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

21st percentile

-11%

Higher net margin than 21% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

49th percentile

$600

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

41st percentile

-0.7%

Faster asset growth than 41% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

46th percentile

1.4%

Faster revenue growth than 46% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$589,556

Down $4,165 (-0.7%) from 2015

Net Assets

Down

$589,556

Down $4,165 (-0.7%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Up

$72,919

Up $1,007 (+1.4%) from 2015

Expenses

Up

$80,739

Up $12,487 (+18%) from 2015

Net Income

Down

-$7,820

Down $11,480 (-314%) from 2015

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $496,313Net Assets 2010: $496,3132010Assets 2011: $499,435Net Assets 2011: $499,4352011Assets 2012: $507,482Liabilities 2012: $0Net Assets 2012: $507,4822012Assets 2013: $557,132Liabilities 2013: $0Net Assets 2013: $557,1322013Assets 2014: $593,307Liabilities 2014: $0Net Assets 2014: $593,3072014Assets 2015: $593,721Liabilities 2015: $0Net Assets 2015: $593,7212015Assets 2016: $589,556Liabilities 2016: $0Net Assets 2016: $589,5562016Assets 2017: $607,812Liabilities 2017: $0Net Assets 2017: $607,8122017Assets 2018: $615,464Liabilities 2018: $0Net Assets 2018: $615,4642018Assets 2019: $641,576Liabilities 2019: $0Net Assets 2019: $641,5762019Assets 2020: $678,014Liabilities 2020: $0Net Assets 2020: $678,0142020Assets 2021: $699,675Liabilities 2021: $0Net Assets 2021: $699,6752021Assets 2022: $615,532Liabilities 2022: $0Net Assets 2022: $615,5322022Assets 2023: $642,868Liabilities 2023: $0Net Assets 2023: $642,8682023Assets 2024: $633,940Liabilities 2024: $0Net Assets 2024: $633,9402024

Highlighted filing

2016

Assets$589,556
Liabilities$0
Net Assets$589,556

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2010: $74,862Expenses 2010: $78,956Net Income 2010: -$4,0942010Revenue 2011: $73,453Expenses 2011: $70,331Net Income 2011: $3,1222011Expenses 2012: $69,9862012Revenue 2013: $96,871Expenses 2013: $63,757Net Income 2013: $33,1142013Revenue 2014: $103,546Expenses 2014: $70,571Net Income 2014: $32,9752014Revenue 2015: $71,912Expenses 2015: $68,252Net Income 2015: $3,6602015Revenue 2016: $72,919Expenses 2016: $80,739Net Income 2016: -$7,8202016Revenue 2017: $89,464Expenses 2017: $83,362Net Income 2017: $6,1022017Revenue 2018: $103,971Expenses 2018: $83,807Net Income 2018: $20,1642018Revenue 2019: $135,565Expenses 2019: $100,951Net Income 2019: $34,6142019Revenue 2020: $115,174Expenses 2020: $102,092Net Income 2020: $13,0822020Revenue 2021: $117,723Expenses 2021: $102,733Net Income 2021: $14,9902021Revenue 2022: $90,522Expenses 2022: $118,250Net Income 2022: -$27,7282022Revenue 2023: $137,798Expenses 2023: $124,386Net Income 2023: $13,4122023Revenue 2024: $125,166Expenses 2024: $137,066Net Income 2024: -$11,9002024

Highlighted filing

2016

Revenue$72,919
Expenses$80,739
Net Income-$7,820
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 19, 2017
Return Version
2016v3.0
Gross Receipts
$72,919
Mission and Program Overview

Mission

PUBLIC LIBRARY

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$455,746$448,498▼ $7,248
Investments in Publicly Traded Securities$110,674$118,916▲ $8,242
Savings and Temporary Cash Investments$27,206$22,047▼ $5,159
Cash and Non-Interest-Bearing Accounts$95$95→ $0
Total Assets$593,721$589,556▼ $4,165
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$571,415$565,004▼ $6,411
Temporarily Rstr Net Assets$22,306$24,552▲ $2,246
Total Net Assets Fund Balance$593,721$589,556▼ $4,165
Total Liabilities and Net Assets / Fund Balance$593,721$589,556▼ $4,165

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$327,335$12,968$340,303
Equipment$101,163$3,518$104,681
Land$20,000-$20,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Wayne StineTreasurerPT$600$600

Board Members and Trustees

NameTitle
Larry StoutPresident
Debbie StineVice President
Jackie KloppTrustee
Judy HartzellTrustee
Mary TennantTrustee
Roberta McclintockTrustee
Ron PlourdeTrustee
Sharon YoungerTrustee
Michael BenderSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$65,139
Program Service Revenue
$1,375
Investment Income
$4,952
Other Revenue
$1,453
All Other Contributions
$3,139
Change in Net Assets
$-7,820
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$80,739
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 Management$43,814$600$0$44,414
Occupancy$13,598$0$0$13,598
Depreciation Depletion$7,248$0$0$7,248
Insurance$0$3,113$0$3,113
Fees for Services Accounting$0$2,500$0$2,500
Office Expenses$1,175$0$0$1,175
Other Expenses$218$0$0$218
Total Functional Expenses$74,526$6,213$0$80,739
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Filing and Contact Details

Filer

Filer Name
Montgomery Area Public Library Assoc
EIN
23-2292571
Phone
5705476212
Address
1 SOUTH MAIN STREET, MONTGOMERY, PA 17752-1120

Signing Officer

Name
Wayne Stine
Title
Treasurer
Phone
5705476212
Signed
2017-07-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wayne Stine
Formed
1911
Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
3

Preparer

Firm
Richard C Lowe Pc
Address
5 SOUTH MAIN ST, MUNCY, PA 17756
Preparer
Richard C Lowe CPA
Phone
5709350172
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

Vice president and treasurer are husband and wife.

Pt VI, Line 11B

The tax return was made available to each board member via email or hard copy for review and comments.

Pt VI, Line 12C

The board members submit any conflict of interest annually.

Form 990EZ, Part I, Line 16

BOOKS

Form 990EZ, Part I, Line 16

INSURANCE

Form 990EZ, Part I, Line 16

MISCELLANEOUS

Form 990EZ, Part I, Line 16

SUPPLIES

Form 990EZ, Part I, Line 16

PUBLIC RELATIONS

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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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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt068386
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0388579
IRS990ScheduleA/TotalSupportAmt0409197
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0327335
IRS990ScheduleD/BuildingsGrp/DepreciationAmt012968
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0340303
IRS990ScheduleD/EquipmentGrp/BookValueAmt0101163
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03518
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0104681
IRS990ScheduleD/LandGrp/BookValueAmt020000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt020000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0448498
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VICE PRESIDENT AND TREASURER ARE HUSBAND AND WIFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TAX RETURN WAS MADE AVAILABLE TO EACH BOARD MEMBER VIA EMAIL OR HARD COPY FOR REVIEW AND COMMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD MEMBERS SUBMIT ANY CONFLICT OF INTEREST ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOKS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INSURANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MISCELLANEOUS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SUPPLIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PUBLIC RELATIONS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt0593721
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IRS990/TotalContributionsAmt065139
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06213
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt074526
IRS990/TotalFunctionalExpensesGrp/TotalAmt080739
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0593721
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0589556
IRS990/TotalProgramServiceExpensesAmt074526
IRS990/TotalProgramServiceRevenueAmt01375
IRS990/TotalRevenueGrp/ExclusionAmt04952
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02828
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt072919
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0593721
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0589556
IRS990/TotReportableCompRltdOrgAmt0600
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0571415
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0565004
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0MONTGOMERY
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd017752
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WAYNE STINE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05705476212
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-07-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MONTGOMERY AREA PUBLIC LIBRARY ASSOC
ReturnHeader/Filer/BusinessNameControlTxt0MONT
ReturnHeader/Filer/EIN0232292571
ReturnHeader/Filer/PhoneNum05705476212
ReturnHeader/Filer/USAddress/AddressLine1Txt01 SOUTH MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0MONTGOMERY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd0177521120
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId053DCDBA2A5C583720F6E9126CA1A3D67B11CA821
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId053DCDBA2A5C583720F6E9126CA1A3D67B11CA821
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.77.96.121
ReturnHeader/FilingSecurityInformation/IPDt02017-08-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm009:02:54
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RICHARD C LOWE PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05 SOUTH MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MUNCY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd017756
ReturnHeader/PreparerPersonGrp/PhoneNum05709350172
ReturnHeader/PreparerPersonGrp/PreparationDt02017-08-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD C LOWE CPA
ReturnHeader/ReturnTs02017-08-09T09:03:01-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.34$0.00$6.34$1.25$1.37$0.12
2023Detailed filing. Detailed filing data is available for this year.$6.43$0.00$6.43$1.38$1.24$0.13
2022Detailed filing. Detailed filing data is available for this year.$6.16$0.00$6.16$0.91$1.18$0.28
2021Detailed filing. Detailed filing data is available for this year.$7.00$0.00$7.00$1.18$1.03$0.15
2020Detailed filing. Detailed filing data is available for this year.$6.78$0.00$6.78$1.15$1.02$0.13
2019Detailed filing. Detailed filing data is available for this year.$6.42$0.00$6.42$1.36$1.01$0.35
2018Detailed filing. Detailed filing data is available for this year.$6.15$0.00$6.15$1.04$0.84$0.20
2017Detailed filing. Detailed filing data is available for this year.$6.08$0.00$6.08$0.89$0.83$0.06
2016Detailed filing. Detailed filing data is available for this year.$5.90$0.00$5.90$0.73$0.81$0.08
2015Detailed filing. Detailed filing data is available for this year.$5.94$0.00$5.94$0.72$0.68$0.04
2014Detailed filing. Detailed filing data is available for this year.$5.93$0.00$5.93$1.04$0.71$0.33
2013Detailed filing. Detailed filing data is available for this year.$5.57$0.00$5.57$0.97$0.64$0.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.07$0.00$5.07$0.70
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.99$4.99$0.73$0.70$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.96$4.96$0.75$0.79$0.04