Civic Intelligence

Hellertown Area Library Association Inc

990 • Fiscal year 2017 • EIN 23-2613723

Jan 01, 2017 to Dec 31, 2017 • Filed on Aug 07, 2018

409 Constitution AveHellertown, PA 18055

(610) 838-8381

Siviq Scores

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

Liabilities / Assets

34th percentile

0.00x

Higher debt load relative to assets than 34% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

37th percentile

0.01x

Higher debt load relative to revenue than 37% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

42nd percentile

0.7%

Higher net margin than 42% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

45th percentile

1.7%

Faster asset growth than 45% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

14th percentile

-21%

Faster revenue growth than 14% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$557,450

Up $9,164 (+1.7%) from 2016

Net Assets

Up

$554,805

Up $10,052 (+1.8%) from 2016

Liabilities

Down

$2,645

Down $888 (-25%) from 2016

Revenue

Down

$260,164

Down $67,237 (-21%) from 2016

Expenses

Up

$258,413

Up $10,421 (+4.2%) from 2016

Net Income

Down

$1,751

Down $77,658 (-98%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $356,747Liabilities 2010: $2,279Net Assets 2010: $354,4682010Assets 2011: $327,551Liabilities 2011: $1,756Net Assets 2011: $325,7952011Assets 2012: $300,497Liabilities 2012: $1,520Net Assets 2012: $298,9772012Assets 2013: $283,895Liabilities 2013: $1,587Net Assets 2013: $282,3082013Assets 2014: $366,179Liabilities 2014: $3,250Net Assets 2014: $362,9292014Assets 2015: $459,598Liabilities 2015: $3,410Net Assets 2015: $456,1882015Assets 2016: $548,286Liabilities 2016: $3,533Net Assets 2016: $544,7532016Assets 2017: $557,450Liabilities 2017: $2,645Net Assets 2017: $554,8052017Assets 2018: $711,809Liabilities 2018: $2,901Net Assets 2018: $708,9082018Assets 2019: $711,259Liabilities 2019: $2,858Net Assets 2019: $708,4012019Assets 2020: $735,746Liabilities 2020: $3,063Net Assets 2020: $732,6832020Assets 2021: $787,062Liabilities 2021: $2,619Net Assets 2021: $784,4432021Assets 2022: $809,847Liabilities 2022: $2,282Net Assets 2022: $807,5652022Assets 2023: $868,619Liabilities 2023: $2,443Net Assets 2023: $866,1762023Assets 2024: $883,805Liabilities 2024: $4,825Net Assets 2024: $878,9802024

Highlighted filing

2017

Assets$557,450
Liabilities$2,645
Net Assets$554,805

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $137,988Expenses 2010: $144,756Net Income 2010: -$6,7682010Revenue 2011: $130,517Expenses 2011: $157,289Net Income 2011: -$26,7722011Revenue 2012: $128,667Expenses 2012: $155,099Net Income 2012: -$26,4322012Revenue 2013: $138,522Expenses 2013: $164,352Net Income 2013: -$25,8302013Revenue 2014: $303,700Expenses 2014: $233,788Net Income 2014: $69,9122014Revenue 2015: $336,783Expenses 2015: $238,864Net Income 2015: $97,9192015Revenue 2016: $327,401Expenses 2016: $247,992Net Income 2016: $79,4092016Revenue 2017: $260,164Expenses 2017: $258,413Net Income 2017: $1,7512017Revenue 2018: $435,754Expenses 2018: $269,306Net Income 2018: $166,4482018Revenue 2019: $308,677Expenses 2019: $288,874Net Income 2019: $19,8032019Revenue 2020: $237,545Expenses 2020: $229,930Net Income 2020: $7,6152020Revenue 2021: $252,796Expenses 2021: $214,803Net Income 2021: $37,9932021Revenue 2022: $301,657Expenses 2022: $246,053Net Income 2022: $55,6042022Revenue 2023: $259,758Expenses 2023: $225,538Net Income 2023: $34,2202023Revenue 2024: $300,687Expenses 2024: $287,883Net Income 2024: $12,8042024

Highlighted filing

2017

Revenue$260,164
Expenses$258,413
Net Income$1,751
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Aug 7, 2018
Return Version
2017v2.3
Gross Receipts
$289,435
Mission and Program Overview

Mission

The hellertown area library promotes life-long learning by providing free and equal access to quality service and collections.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$465,923$458,934▼ $6,989
Investments in Publicly Traded Securities$52,093$60,391▲ $8,298
Savings and Temporary Cash Investments$15,190$27,289▲ $12,099
Cash and Non-Interest-Bearing Accounts$15,080$10,836▼ $4,244
Total Assets$548,286$557,450▲ $9,164
Liabilities
Other Liabilities$3,533$2,645▼ $888
Total Liabilities$3,533$2,645▼ $888
Net Assets / Fund Balance
Unrestricted Net Assets$535,737$529,022▼ $6,715
Temporarily Rstr Net Assets$9,016$25,783▲ $16,767
Total Net Assets Fund Balance$544,753$554,805▲ $10,052
Total Liabilities and Net Assets / Fund Balance$548,286$557,450▲ $9,164

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$402,473$143,688$546,161
Equipment$56,461$129,680$186,141
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$234,837
Program Service Revenue
$12,358
Investment Income
$1,326
Other Revenue
$11,643
All Other Contributions
$56,742
Change in Net Assets
$1,751

Audited Revenue Reconciliation

Revenue per Audited Statements
$260,164
Revenue Not Reported on Form 990
$8,301
Total Revenue per Audited Statements
$268,465
Total Revenue per Form 990
$260,164
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$131,131
Salaries, Compensation, and Employee Benefits$127,282
Total Fundraising Expense$6,052
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$102,219$10,130$5,065$117,414
Depreciation Depletion$25,727$2,859-$28,586
Fees for Services Other$9,665$1,074-$10,739
Payroll Taxes$6,907$1,974$987$9,868
All Other Expenses$4,810$1,561-$6,371
Fees for Services Accounting-$5,700-$5,700
Occupancy$4,333$481-$4,814
Advertising$2,786$282-$3,068
Insurance$2,489$277-$2,766
Other Expenses$1,915$213-$2,128
Office Expenses$1,214$135-$1,349
Total Functional Expenses$226,392$25,969$6,052$258,413

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$258,413
Total Expenses per Audited Statements$258,413
Total Expenses per Form 990$258,413
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$39,248
Fundraising Direct Expenses$29,271
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gift Card Reven$27,551$27,551$26,600$951
Special Events$11,697$11,697$2,671$9,026
Total Events$39,248$39,248$29,271$9,977
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Board MemberLibrary Svc ContractNo$93,617
-Board MemberLibrary Svc ContractNo$51,814
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Liabilities$2,645
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The finance committee reviews the 990 prior to filing

Form 990, Page 6, Part VI, Line 19

Governing documents are available for review upon request

Filing and Contact Details

Filer

Filer Name
Hellertown Area Library Association
EIN
23-2613723
Phone
6108388381
Address
409 CONSTITUTION AVE, HELLERTOWN, PA 18055

Signing Officer

Name
Teresa Stauffer
Title
Vice President
Phone
6108388381
Signed
2018-08-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Teresa Stauffer
Formed
1990
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
7
Employees
10
Volunteers
25

Preparer

Firm
Hutchinson Gillahan & Freeh Pc
Address
125 CALIFORNIA ROAD, QUAKERTOWN, PA 18951-2483
Preparer
Cheri H Freeh Cpacgma
Phone
2155381371
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0234837
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0306157
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0316001
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0278214
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0100196
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01235405
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01326
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01269
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01403
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01742
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0917
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06657
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt053272
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99460
IRS990ScheduleA/PublicSupportPY170Pct00.99340
IRS990ScheduleA/PublicSupportTotal170Amt01235405
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0234837
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0306157
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0316001
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0278214
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0100196
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01235405
IRS990ScheduleA/TotalSupportAmt01242062
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0402473
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0143688
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0546161
IRS990ScheduleD/EquipmentGrp/BookValueAmt056461
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0129680
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0186141
IRS990ScheduleD/ExpensesSubtotalAmt0258413
IRS990ScheduleD/NetUnrealizedGainsInvstAmt08301
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02645
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt08301
IRS990ScheduleD/RevenueSubtotalAmt0260164
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0458934
IRS990ScheduleD/TotalExpensesPerForm990Amt0258413
IRS990ScheduleD/TotalLiabilityAmt02645
IRS990ScheduleD/TotalRevenuePerForm990Amt0260164
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0268465
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0258413
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt029271
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GIFT CARD REVEN
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SPECIAL EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt027551
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt011697
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt039248
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt027551
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt011697
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt039248
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt09977
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt029271
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt026600
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt02671
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0HELLERTOWN BOROUGH
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1LOWER SAUCON TOWNSHIP
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt051814
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt193617
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LIBRARY SVC CONTRACT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1LIBRARY SVC CONTRACT
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FINANCE COMMITTEE REVIEWS THE 990 PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt09016
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt025783
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0548286
IRS990/TotalAssetsEOYAmt0557450
IRS990/TotalAssetsGrp/BOYAmt0548286
IRS990/TotalAssetsGrp/EOYAmt0557450
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0234837
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06052
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025969
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0226392
IRS990/TotalFunctionalExpensesGrp/TotalAmt0258413
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03533
IRS990/TotalLiabilitiesEOYAmt02645
IRS990/TotalLiabilitiesGrp/BOYAmt03533
IRS990/TotalLiabilitiesGrp/EOYAmt02645
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0544753
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0554805
IRS990/TotalProgramServiceExpensesAmt0226392
IRS990/TotalProgramServiceRevenueAmt012358
IRS990/TotalRevenueGrp/ExclusionAmt01326
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt014024
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0260164
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0548286
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0557450
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0535737
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0529022
IRS990/USAddress/AddressLine1Txt0409 CONSTITUTION AVE
IRS990/USAddress/CityNm0HELLERTOWN
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd018055
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TERESA STAUFFER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06108388381
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-08-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HELLERTOWN AREA LIBRARY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HELL
ReturnHeader/Filer/EIN0232613723
ReturnHeader/Filer/PhoneNum06108388381
ReturnHeader/Filer/USAddress/AddressLine1Txt0409 CONSTITUTION AVE

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.84$0.05$8.79$3.01$2.88$0.13
2023Detailed filing. Detailed filing data is available for this year.$8.69$0.02$8.66$2.60$2.26$0.34
2022Detailed filing. Detailed filing data is available for this year.$8.10$0.02$8.08$3.02$2.46$0.56
2021Detailed filing. Detailed filing data is available for this year.$7.87$0.03$7.84$2.53$2.15$0.38
2020Detailed filing. Detailed filing data is available for this year.$7.36$0.03$7.33$2.38$2.30$0.08
2019Detailed filing. Detailed filing data is available for this year.$7.11$0.03$7.08$3.09$2.89$0.20
2018Detailed filing. Detailed filing data is available for this year.$7.12$0.03$7.09$4.36$2.69$1.66
2017Detailed filing. Detailed filing data is available for this year.$5.57$0.03$5.55$2.60$2.58$0.02
2016Detailed filing. Detailed filing data is available for this year.$5.48$0.04$5.45$3.27$2.48$0.79
2015Detailed filing. Detailed filing data is available for this year.$4.60$0.03$4.56$3.37$2.39$0.98
2014Detailed filing. Detailed filing data is available for this year.$3.66$0.03$3.63$3.04$2.34$0.70
2013Detailed filing. Detailed filing data is available for this year.$2.84$0.02$2.82$1.39$1.64$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.00$0.02$2.99$1.29$1.55$0.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.28$0.02$3.26$1.31$1.57$0.27
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.57$0.02$3.54$1.38$1.45$0.07