Civic Intelligence

Lycoming County Library System Board

990 • Fiscal year 2015 • EIN 23-2863316

Jan 01, 2015 to Dec 31, 2015 • Filed on Jun 20, 2016

19 East Fourth StreetWilliamsport, PA 17701-6301

(570) 326-0536

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

60th percentile

0.01x

Higher debt load relative to revenue than 60% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

39th percentile

-0.5%

Higher net margin than 39% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

98th percentile

$107,985

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 45.1% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

45th percentile

-0.3%

Faster asset growth than 45% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

23rd percentile

-20%

Faster revenue growth than 23% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$396,920

Down $1,308 (-0.3%) from 2014

Net Assets

Down

$395,546

Down $1,163 (-0.3%) from 2014

Liabilities

Down

$1,374

Down $145 (-9.5%) from 2014

Revenue

Down

$239,234

Down $60,673 (-20%) from 2014

Expenses

Down

$240,397

Down $27,499 (-10%) from 2014

Net Income

Down

-$1,163

Down $33,174 (-104%) from 2014

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: $708,103Liabilities 2010: $404,274Net Assets 2010: $303,8292010Assets 2011: $392,937Liabilities 2011: $124,437Net Assets 2011: $268,5002011Assets 2012: $425,649Liabilities 2012: $94,205Net Assets 2012: $331,4442012Assets 2013: $458,759Liabilities 2013: $94,061Net Assets 2013: $364,6982013Assets 2014: $398,228Liabilities 2014: $1,519Net Assets 2014: $396,7092014Assets 2015: $396,920Liabilities 2015: $1,374Net Assets 2015: $395,5462015Assets 2016: $392,592Liabilities 2016: $1,005Net Assets 2016: $391,5872016Assets 2017: $396,105Liabilities 2017: $612Net Assets 2017: $395,4932017Assets 2018: $398,024Liabilities 2018: $1,526Net Assets 2018: $396,4982018Assets 2019: $415,001Liabilities 2019: $893Net Assets 2019: $414,1082019Assets 2020: $331,189Liabilities 2020: $956Net Assets 2020: $330,2332020Assets 2021: $336,685Liabilities 2021: $1,203Net Assets 2021: $335,4822021Assets 2022: $342,007Liabilities 2022: $1,699Net Assets 2022: $340,3082022Assets 2023: $330,430Liabilities 2023: $1,699Net Assets 2023: $328,7312023Assets 2024: $336,034Liabilities 2024: $4,099Net Assets 2024: $331,9352024

Highlighted filing

2015

Assets$396,920
Liabilities$1,374
Net Assets$395,546

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $537,5742010Expenses 2011: $443,1612011Expenses 2012: $239,7462012Revenue 2013: $269,968Expenses 2013: $236,714Net Income 2013: $33,2542013Revenue 2014: $299,907Expenses 2014: $267,896Net Income 2014: $32,0112014Revenue 2015: $239,234Expenses 2015: $240,397Net Income 2015: -$1,1632015Revenue 2016: $230,030Expenses 2016: $233,989Net Income 2016: -$3,9592016Revenue 2017: $234,124Expenses 2017: $230,218Net Income 2017: $3,9062017Revenue 2018: $216,582Expenses 2018: $215,577Net Income 2018: $1,0052018Revenue 2019: $189,613Expenses 2019: $172,003Net Income 2019: $17,6102019Revenue 2020: $146,709Expenses 2020: $230,584Net Income 2020: -$83,8752020Revenue 2021: $144,300Expenses 2021: $139,051Net Income 2021: $5,2492021Revenue 2022: $186,690Expenses 2022: $181,864Net Income 2022: $4,8262022Revenue 2023: $160,462Expenses 2023: $153,651Net Income 2023: $6,8112023Revenue 2024: $228,516Expenses 2024: $225,312Net Income 2024: $3,2042024

Highlighted filing

2015

Revenue$239,234
Expenses$240,397
Net Income-$1,163
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 20, 2016
Return Version
2015v2.1
Gross Receipts
$239,234
Mission and Program Overview

Mission

The lycoming county library system is lycoming county's free information utility, lifelong learning center, and popular materials collective. Continued on schedule o.beginning as the preschooler's "door to learning", our libraries provide a friendly environment in which children, young adults, and adults can find the materials and services they need to enhance their personal and working lives.

Coordination of public library services provided in lycoming county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$374,514$372,381▼ $2,133
Prepaid Expenses and Deferred Charges$20,477$13,823▼ $6,654
Land, Buildings, and Equipment, Net$3,237$10,716▲ $7,479
Total Assets$398,228$396,920▼ $1,308
Liabilities
Accounts Payable and Accrued Expenses$1,519$1,374▼ $145
Total Liabilities$1,519$1,374▼ $145
Net Assets / Fund Balance
Unrestricted Net Assets$396,709$395,546▼ $1,163
Total Net Assets Fund Balance$396,709$395,546▼ $1,163
Total Liabilities and Net Assets / Fund Balance$398,228$396,920▼ $1,308

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,716$111,613$122,329
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barbara McgaryExecutive DirectorPT$5,000$102,985$107,985
Shirley AltersCFOPT$3,000$78,236$81,236

Board Members and Trustees

NameTitle
Louise EakinPresident
Diane EckVice President
Benjamin BrigandiBoard Member
Christie ForesmanBoard Member
Darl SimmsBoard Member
Patricia ShipmanBoard Member
Tony MussareBoard Member
Evelyn DerrickSecretary
Harold Hershberger JrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$236,526
Program Service Revenue
$0
Investment Income
$2,708
Other Revenue
$0
All Other Contributions
$12,008
Change in Net Assets
$-1,163

Audited Revenue Reconciliation

Revenue per Audited Statements
$239,234
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$239,234
Total Revenue per Form 990
$239,234
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$144,045
Salaries, Compensation, and Employee Benefits$96,352
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$50,603$25,025-$75,628
Information Technology$63,751$6,000-$69,751
Office Expenses$31,704$6,094-$37,798
Occupancy$25,200--$25,200
Current Officers, Directors, Trustees, and Key Employees-$8,000-$8,000
Payroll Taxes$3,870$2,532-$6,402
Other Employee Benefits-$4,869-$4,869
Fees for Services Accounting-$4,800-$4,800
Depreciation Depletion$2,606--$2,606
Pension Plan Contributions$774$679-$1,453
Travel$1,436--$1,436
Insurance-$1,126-$1,126
Other Expenses$1,000--$1,000
Conferences and Meetings$180--$180
All Other Expenses$148--$148
Total Functional Expenses$181,272$59,125$0$240,397

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$240,397
Total Expenses per Audited Statements$240,397
Total Expenses per Form 990$240,397
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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, Section B, Line 11

Form 990 was reviewed in detail by the cfo and then provided to all trustees for their review and approval prior to filing.

Form 990, Part VI, Section B, Line 12C

All board members and the executive director are required to complete and sign a conflict of interest form annually. The forms are reviewed by the executive director and secretary. There were no conflicts noted in 2015 on these forms that would require any action.

Form 990, Part VI, Section B, Line 15

Executive director and other salaries are part of a salary administration plan conducted by an outside consultant who compares comparable position salaries locally and statewide. The state library provides salary figures for ceo's across the state. The salary adminstration plan was updated in 2009. The board reviews and approves annual salary raises as part of the budget process each year to ensure that compensation does not exceed fair market value. Review and approval process is documented via board minutes.

Form 990, Part VI, Section C, Line 19

Financial statements and most recent form 990 are posted on our website. Governing documents and the conflict of interest policy are available for public review upon request.

Filing and Contact Details

Filer

Filer Name
Lycoming County Library System Board
EIN
23-2863316
Phone
5703260536
Address
19 EAST FOURTH STREET, WILLIAMSPORT, PA 17701-6301

Signing Officer

Name
Barbara Mcgary
Title
Executive Director
Phone
5703260536
Signed
2016-06-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbara Mcgary
Formed
1982
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
3
Volunteers
50

Preparer

Firm
Baker Tilly Virchow Krause Llp
Address
1650 MARKET STREET SUITE 4500, PHILADELPHIA, PA 19103
Preparer
Julius C Green CPA
Phone
2159720701
Supplemental Narrative

Additional Explanations

FORM 990, PART V, LINE 2A:

All individuals working at the lycoming county library system board (the "board") are employees of james v. Brown library ("jvb") and are reported on its form 941 under ein 24-0799180. The salary and benefit expense reported on form 990, part ix are the board's allocated payroll costs based on time spent by the shared employees. Jvb is an affiliated tax-exempt organization and is considered a common pay agent for w-2 reporting.

Financial Statement Notes

PART X, LINE 2:

The system accounts for uncertainty in income taxes using a recognition threshold of more-likely-than not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold is met. The standard also provides guidance on de-recognition, classification, interest and penalties, and disclosure. Management determined that there were no tax uncertainties that met the recognition threshold in 2015 or 2014. The system's federal income tax returns for all years subsequent to december 31, 2011 remain subject to examination by the internal revenue service.

Raw XML AppendixShowing 400 of 444 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01519
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01374
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0COORDINATION OF PUBLIC LIBRARY SERVICES PROVIDED IN LYCOMING COUNTY.
IRS990/AllOtherContributionsAmt012008
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0148
IRS990/AllOtherExpensesGrp/TotalAmt0148
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SHIRLEY ALTERS CFO
IRS990/BooksInCareOfDetail/PhoneNum05703266689
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt019 EAST FOURTH STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0WILLIAMSPORT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0177016301
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt08000
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt08000
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0180
IRS990/ConferencesMeetingsGrp/TotalAmt0180
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0236526
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt02708
IRS990/CYOtherExpensesAmt0144045
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-1163
IRS990/CYSalariesCompEmpBnftPaidAmt096352
IRS990/CYTotalExpensesAmt0240397
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0239234
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt02606
IRS990/DepreciationDepletionGrp/TotalAmt02606
IRS990/Desc0THE LYCOMING COUNTY LIBRARY SYSTEM RECEIVED AND DISTRIBUTED STATE AID AND COUNTY TAX DOLLARS TO MEMBER LIBRARIES TO SUPPORT THEIR OPERATIONAL NEEDS IN 2015. THE LYCOMING COUNTY LIBRARY SYSTEM'S PRIMARY SERVICES ARE TO PROVIDE GENERAL PUBLIC LIBRARY SERVICES TO 116,111 COUNTY RESIDENTS THROUGH THE SIX MEMBER PUBLIC LIBRARIES, TWO OUTREACH VEHICLES, AND FOUR LINK LIBRARIES THROUGHOUT LYCOMING COUNTY; SUPPORT LITERACY IMPROVEMENT IN LYCOMING COUNTY THROUGH THE LEARNING CENTER'S GED INSTRUCTION AND VOLUNTEER TUTOR PROGRAM FUNDED IN PART BY LYCOMING COUNTY UNITED WAY; AND TO PROVIDE INTERNET ACCESS AND ACCESS TO ELECTRONIC RESOURCES TO AREA RESIDENTS THROUGH THE USE OF PUBLIC ACCESS COMPUTERS WITHIN EACH OF THE SIX MEMBER PUBLIC LIBRARIES IN THE SYSTEM. ALL SIX MEMBER LIBRARIES OFFER A SUMMER READING PROGRAM, DESIGNED TO ENGAGE STUDENTS AND HELP THEM RETAIN INFORMATION BETWEEN THE SCHOOL YEARS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0181272
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FederatedCampaignsAmt075000
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt04800
IRS990/FeesForServicesAccountingGrp/TotalAmt04800
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt138.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt238.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt95.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt105.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt99141
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt107183
IRS990/Form990PartVIISectionAGrp/PersonNm0LOUISE EAKIN
IRS990/Form990PartVIISectionAGrp/PersonNm1DIANE ECK
IRS990/Form990PartVIISectionAGrp/PersonNm2HAROLD HERSHBERGER JR
IRS990/Form990PartVIISectionAGrp/PersonNm3EVELYN DERRICK
IRS990/Form990PartVIISectionAGrp/PersonNm4PATRICIA SHIPMAN
IRS990/Form990PartVIISectionAGrp/PersonNm5DARL SIMMS
IRS990/Form990PartVIISectionAGrp/PersonNm6TONY MUSSARE
IRS990/Form990PartVIISectionAGrp/PersonNm7BENJAMIN BRIGANDI
IRS990/Form990PartVIISectionAGrp/PersonNm8CHRISTIE FORESMAN
IRS990/Form990PartVIISectionAGrp/PersonNm9BARBARA MCGARY
IRS990/Form990PartVIISectionAGrp/PersonNm10SHIRLEY ALTERS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt95000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt103000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt993844
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1071053
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10CFO
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01982
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt01250
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt0149518
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt01250
IRS990/GrossReceiptsAmt0239234
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt06000
IRS990/InformationTechnologyGrp/ProgramServicesAmt063751
IRS990/InformationTechnologyGrp/TotalAmt069751
IRS990/InsuranceGrp/ManagementAndGeneralAmt01126
IRS990/InsuranceGrp/TotalAmt01126
IRS990/InvestmentIncomeGrp/ExclusionAmt01458
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01458
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0111613
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03237
IRS990/LandBldgEquipBasisNetGrp/EOYAmt010716
IRS990/LandBldgEquipCostOrOtherBssAmt0122329
IRS990/LegalDomicileStateCd0PA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE LYCOMING COUNTY LIBRARY SYSTEM IS LYCOMING COUNTY'S FREE INFORMATION UTILITY, LIFELONG LEARNING CENTER, AND POPULAR MATERIALS COLLECTIVE. BEGINNING AS THE PRESCHOOLER'S "DOOR TO LEARNING", OUR LIBRARIES PROVIDE A FRIENDLY ENVIRONMENT IN WHICH CHILDREN, YOUNG ADULTS, AND ADULTS CAN FIND THE MATERIALS AND SERVICES THEY NEED TO ENHANCE THEIR PERSONAL AND WORKING LIVES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0396709
IRS990/NetAssetsOrFundBalancesEOYAmt0395546
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt01250
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt01250
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt025200
IRS990/OccupancyGrp/TotalAmt025200
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06094
IRS990/OfficeExpensesGrp/ProgramServicesAmt031704
IRS990/OfficeExpensesGrp/TotalAmt037798
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04869
IRS990/OtherEmployeeBenefitsGrp/TotalAmt04869
IRS990/OtherExpensesGrp/Desc0DUES & MEMBERSHIPS
IRS990/OtherExpensesGrp/ProgramServicesAmt01000
IRS990/OtherExpensesGrp/TotalAmt01000
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt025025
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt050603
IRS990/OtherSalariesAndWagesGrp/TotalAmt075628
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02532
IRS990/PayrollTaxesGrp/ProgramServicesAmt03870
IRS990/PayrollTaxesGrp/TotalAmt06402
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0679
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0774
IRS990/PensionPlanContributionsGrp/TotalAmt01453
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt020477
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt013823
IRS990/PrincipalOfficerNm0BARBARA MCGARY
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0298224
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01683
IRS990/PYOtherExpensesAmt0151773
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt032011
IRS990/PYSalariesCompEmpBnftPaidAmt0116123
IRS990/PYTotalExpensesAmt0267896
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0299907
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-1163
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0374514
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0372381
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0236526
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0298223
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0268027
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0299262
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0402310
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01504348
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01458
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01683
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01942
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03428
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05522
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt014033
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95980
IRS990ScheduleA/PublicSupportPY170Pct00.96920
IRS990ScheduleA/PublicSupportTotal170Amt01457316
IRS990ScheduleA/SubstantialContributorsTotAmt047032
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0236526
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0298223
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0268027
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0299262
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0402310
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01504348
IRS990ScheduleA/TotalSupportAmt01518381
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/EquipmentGrp/BookValueAmt010716
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0111613
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0122329
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0240397
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0239234
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SYSTEM ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD IS MET. THE STANDARD ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, AND DISCLOSURE. MANAGEMENT DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2015 OR 2014. THE SYSTEM'S FEDERAL INCOME TAX RETURNS FOR ALL YEARS SUBSEQUENT TO DECEMBER 31, 2011 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010716
IRS990ScheduleD/TotalExpensesPerForm990Amt0240397
IRS990ScheduleD/TotalRevenuePerForm990Amt0239234
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0239234
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0240397
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 WAS REVIEWED IN DETAIL BY THE CFO AND THEN PROVIDED TO ALL TRUSTEES FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS AND THE EXECUTIVE DIRECTOR ARE REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST FORM ANNUALLY. THE FORMS ARE REVIEWED BY THE EXECUTIVE DIRECTOR AND SECRETARY. THERE WERE NO CONFLICTS NOTED IN 2015 ON THESE FORMS THAT WOULD REQUIRE ANY ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR AND OTHER SALARIES ARE PART OF A SALARY ADMINISTRATION PLAN CONDUCTED BY AN OUTSIDE CONSULTANT WHO COMPARES COMPARABLE POSITION SALARIES LOCALLY AND STATEWIDE. THE STATE LIBRARY PROVIDES SALARY FIGURES FOR CEO'S ACROSS THE STATE. THE SALARY ADMINSTRATION PLAN WAS UPDATED IN 2009. THE BOARD REVIEWS AND APPROVES ANNUAL SALARY RAISES AS PART OF THE BUDGET PROCESS EACH YEAR TO ENSURE THAT COMPENSATION DOES NOT EXCEED FAIR MARKET VALUE. REVIEW AND APPROVAL PROCESS IS DOCUMENTED VIA BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FINANCIAL STATEMENTS AND MOST RECENT FORM 990 ARE POSTED ON OUR WEBSITE. GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE FOR PUBLIC REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL INDIVIDUALS WORKING AT THE LYCOMING COUNTY LIBRARY SYSTEM BOARD (THE "BOARD") ARE EMPLOYEES OF JAMES V. BROWN LIBRARY ("JVB") AND ARE REPORTED ON ITS FORM 941 UNDER EIN 24-0799180. THE SALARY AND BENEFIT EXPENSE REPORTED ON FORM 990, PART IX ARE THE BOARD'S ALLOCATED PAYROLL COSTS BASED ON TIME SPENT BY THE SHARED EMPLOYEES. JVB IS AN AFFILIATED TAX-EXEMPT ORGANIZATION AND IS CONSIDERED A COMMON PAY AGENT FOR W-2 REPORTING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART V, LINE 2A:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0JAMES V BROWN LIBRARY OF WILLIAMSPORT AND LYCOMING COUNTY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0240799180
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PUBLIC LIBRARY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt019 EAST FOURTH STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WILLIAMSPORT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd017701
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0398228
IRS990/TotalAssetsEOYAmt0396920
IRS990/TotalAssetsGrp/BOYAmt0398228
IRS990/TotalAssetsGrp/EOYAmt0396920
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0236526
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt059125
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0181272
IRS990/TotalFunctionalExpensesGrp/TotalAmt0240397
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01519
IRS990/TotalLiabilitiesEOYAmt01374
IRS990/TotalLiabilitiesGrp/BOYAmt01519
IRS990/TotalLiabilitiesGrp/EOYAmt01374
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0396709
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0395546
IRS990/TotalOtherCompensationAmt016324
IRS990/TotalProgramServiceExpensesAmt0181272
IRS990/TotalReportableCompFromOrgAmt08000
IRS990/TotalRevenueGrp/ExclusionAmt02708
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0239234
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0398228
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0396920

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.$3.36$0.04$3.32$2.29$2.25$0.03
2023Detailed filing. Detailed filing data is available for this year.$3.30$0.02$3.29$1.60$1.54$0.07
2022Detailed filing. Detailed filing data is available for this year.$3.42$0.02$3.40$1.87$1.82$0.05
2021Detailed filing. Detailed filing data is available for this year.$3.37$0.01$3.35$1.44$1.39$0.05
2020Detailed filing. Detailed filing data is available for this year.$3.31$0.01$3.30$1.47$2.31$0.84
2019Detailed filing. Detailed filing data is available for this year.$4.15$0.01$4.14$1.90$1.72$0.18
2018Detailed filing. Detailed filing data is available for this year.$3.98$0.02$3.96$2.17$2.16$0.01
2017Detailed filing. Detailed filing data is available for this year.$3.96$0.01$3.95$2.34$2.30$0.04
2016Detailed filing. Detailed filing data is available for this year.$3.93$0.01$3.92$2.30$2.34$0.04
2015Detailed filing. Detailed filing data is available for this year.$3.97$0.01$3.96$2.39$2.40$0.01
2014Detailed filing. Detailed filing data is available for this year.$3.98$0.02$3.97$3.00$2.68$0.32
2013Detailed filing. Detailed filing data is available for this year.$4.59$0.94$3.65$2.70$2.37$0.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.26$0.94$3.31$2.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.93$1.24$2.69$4.43
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.08$4.04$3.04$5.38