Civic Intelligence

Lower Macungie Library Inc.

990 • Fiscal year 2016 • EIN 23-3058113

Jan 01, 2016 to Dec 31, 2016 • Filed on Apr 27, 2017

3450 Brookside RoadMacungie, PA 18062

(610) 966-6864

Siviq Scores

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

Liabilities / Assets

51st percentile

0.04x

Higher debt load relative to assets than 51% of similar nonprofits.

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

Liabilities / Revenue

50th percentile

0.04x

Higher debt load relative to revenue than 50% of similar nonprofits.

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

Net Margin

56th percentile

5.0%

Higher net margin than 56% of similar nonprofits.

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

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.

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

Asset Growth

65th percentile

7.5%

Faster asset growth than 65% of similar nonprofits.

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

Revenue Growth

55th percentile

5.6%

Faster revenue growth than 55% of similar nonprofits.

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

Assets

Up

$611,091

Up $42,468 (+7.5%) from 2015

Net Assets

Up

$585,092

Up $34,337 (+6.2%) from 2015

Liabilities

Up

$25,999

Up $8,131 (+46%) from 2015

Revenue

Up

$682,052

Up $36,089 (+5.6%) from 2015

Expenses

Up

$647,715

Up $19,877 (+3.2%) from 2015

Net Income

Up

$34,337

Up $16,212 (+89%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $557,044Liabilities 2010: $50,452Net Assets 2010: $506,5922010Assets 2011: $502,336Liabilities 2011: $14,482Net Assets 2011: $487,8542011Assets 2012: $520,916Liabilities 2012: $13,343Net Assets 2012: $507,5732012Assets 2013: $533,814Liabilities 2013: $10,079Net Assets 2013: $523,7352013Assets 2014: $544,042Liabilities 2014: $11,412Net Assets 2014: $532,6302014Assets 2015: $568,623Liabilities 2015: $17,868Net Assets 2015: $550,7552015Assets 2016: $611,091Liabilities 2016: $25,999Net Assets 2016: $585,0922016Assets 2017: $360,231Liabilities 2017: $22,760Net Assets 2017: $337,4712017Assets 2018: $463,631Liabilities 2018: $121,600Net Assets 2018: $342,0312018Assets 2019: $626,037Liabilities 2019: $347,081Net Assets 2019: $278,9562019Assets 2020: $730,651Liabilities 2020: $361,415Net Assets 2020: $369,2362020Assets 2021: $805,361Liabilities 2021: $294,493Net Assets 2021: $510,8682021Assets 2022: $812,415Liabilities 2022: $265,956Net Assets 2022: $546,4592022Assets 2023: $780,965Liabilities 2023: $212,539Net Assets 2023: $568,4262023Assets 2024: $697,487Liabilities 2024: $172,076Net Assets 2024: $525,4112024

Highlighted filing

2016

Assets$611,091
Liabilities$25,999
Net Assets$585,092

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $633,7932010Expenses 2011: $603,4792011Expenses 2012: $566,0162012Revenue 2013: $606,657Expenses 2013: $590,496Net Income 2013: $16,1612013Revenue 2014: $621,583Expenses 2014: $612,688Net Income 2014: $8,8952014Revenue 2015: $645,963Expenses 2015: $627,838Net Income 2015: $18,1252015Revenue 2016: $682,052Expenses 2016: $647,715Net Income 2016: $34,3372016Revenue 2017: $708,387Expenses 2017: $724,376Net Income 2017: -$15,9892017Revenue 2018: $719,832Expenses 2018: $715,272Net Income 2018: $4,5602018Revenue 2019: $699,452Expenses 2019: $762,527Net Income 2019: -$63,0752019Revenue 2020: $816,179Expenses 2020: $725,899Net Income 2020: $90,2802020Revenue 2021: $862,826Expenses 2021: $721,194Net Income 2021: $141,6322021Revenue 2022: $777,268Expenses 2022: $741,677Net Income 2022: $35,5912022Revenue 2023: $815,162Expenses 2023: $793,195Net Income 2023: $21,9672023Revenue 2024: $833,166Expenses 2024: $876,181Net Income 2024: -$43,0152024

Highlighted filing

2016

Revenue$682,052
Expenses$647,715
Net Income$34,337
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Apr 27, 2017
Return Version
2016v3.0
Gross Receipts
$682,272
Mission and Program Overview

Mission

Lower macungie library strives to inform, enrich, and empower our community

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$255,444$296,474▲ $41,030
Land, Buildings, and Equipment, Net$255,444$296,473▲ $41,029
Cap Stk Tr Prin Current Funds$295,311$288,618▼ $6,693
Savings and Temporary Cash Investments$282,459$284,664▲ $2,205
Prepaid Expenses and Deferred Charges$30,127$28,860▼ $1,267
Cash and Non-Interest-Bearing Accounts$593$1,094▲ $501
Total Assets$568,623$611,091▲ $42,468
Liabilities
Accounts Payable and Accrued Expenses$17,618$25,219▲ $7,601
Deferred Revenue$250$780▲ $530
Total Liabilities$17,868$25,999▲ $8,131
Net Assets / Fund Balance
Total Net Assets Fund Balance$550,755$585,092▲ $34,337
Total Liabilities and Net Assets / Fund Balance$568,623$611,091▲ $42,468

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$251,526$277,210$528,736
Equipment$44,947$43,004$87,951
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jerel GadePresident
Jennifer RodgersDirector
Matthew JohansonDirector
Susan SoudersDirector
Therese SchweyerSecretary
Dain KingTreasurer
Erica Wade ElcockVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$644,162
Program Service Revenue
$34,445
Investment Income
$1,212
Other Revenue
$2,233
All Other Contributions
$49,329
Change in Net Assets
$34,337

Audited Revenue Reconciliation

Revenue per Audited Statements
$682,052
Revenue Not Reported on Form 990
$220
Total Revenue per Audited Statements
$682,272
Total Revenue per Form 990
$682,052
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$401,208
Other Expenses$246,507
Total Fundraising Expense$22,505
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$209,820$109,472$8,926$328,218
Depreciation Depletion$65,972--$65,972
All Other Expenses$25,285$8,241$905$34,431
Other Employee Benefits$14,278$17,418$751$32,447
Occupancy$30,109$2,267-$32,376
Payroll Taxes$18,118$9,491$1,150$28,759
Pension Plan Contributions$5,864$5,474$446$11,784
Insurance$7,119$4,000$438$11,557
Other Expenses$7,369$3,298$9,889$7,369
Advertising-$5,424-$5,424
Fees for Services Accounting-$4,100-$4,100
Travel-$2,968-$2,968
Fees for Services Legal-$1,340-$1,340
Total Functional Expenses$451,717$173,493$22,505$647,715

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$647,935
Expenses per Audited Statements$647,715
Total Expenses per Form 990$647,715
Expenses Not Reported on Form 990$220
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$330
Fundraising Direct Expenses$220
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
Backup withholding compliance
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, Page 6, Part VI, Line 11B

The 990 is reviewed in detail by the board of directors prior to its filing

Form 990, Page 6, Part VI, Line 12C

For each interest disclosed to the president of the board of directors, the president will determine whether to (a) take no action, (b) assure full disclosure to the board of directors and other individuals covered by the policy, (c) ask the person to recuse from participation in related discussions or decisions within the library, or (d) ask the person to resign from his or her position in the library or, if the person refuses to resign, become subject to possible removal, in accordance with the library's removal procedures. The library director and finance manager will monitor proposed or ongoing transactions for conflicts of interest and disclose them to the president of the board of directors in order to deal with potential or actual conflicts, whether discovered before or after the transaction has occurred.

Form 990, Page 6, Part VI, Line 15A

The policy on the process for determining compensation of lower macungie library applies to the compensation of the library director. The process includes all of these elements (1) review and approval by the board of directors of the library, provided that persons with conflicts of interest with respect to the compensation arrangement at issue are not involved in this review and approval (2) use of data to comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations, and (3) contemporaneous documentation and recordkeeping with respect to the deliberations and decisions regarding the compensation arrangement.

Form 990, Page 6, Part VI, Line 15B

No officers are compensated

Form 990, Page 6, Part VI, Line 19

The library makes its governing documents, conflict of interest policy and its financial statements available to the public. Copies of these documents are provided upon request.

Filing and Contact Details

Filer

Filer Name
Lower Macungie Library Inc
EIN
23-3058113
Phone
6109666864
Address
3450 BROOKSIDE ROAD, MACUNGIE, PA 18062

Signing Officer

Name
Dain King
Title
Treasurer
Phone
6109666864
Signed
2017-04-27

Organization Details

Principal Officer
Jerel Gade
Formed
2000
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
17
Volunteers
60

Preparer

Firm
Hutchinson Gillahan & Freeh Pc
Address
415 W BROAD STREET, QUAKERTOWN, PA 18951
Preparer
Cheri H Freeh Cpacgma
Phone
2155381371
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Cost of items sold 220 cost of items sold -220

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

COST OF ITEMS SOLD 220

Schedule D, Page 4, Part XII, Line 2D

COST OF ITEMS SOLD 220

Raw XML AppendixShowing 400 of 420 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.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COST OF ITEMS SOLD 220
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF ITEMS SOLD 220
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED IN DETAIL BY THE BOARD OF DIRECTORS PRIOR TO ITS FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FOR EACH INTEREST DISCLOSED TO THE PRESIDENT OF THE BOARD OF DIRECTORS, THE PRESIDENT WILL DETERMINE WHETHER TO (A) TAKE NO ACTION, (B) ASSURE FULL DISCLOSURE TO THE BOARD OF DIRECTORS AND OTHER INDIVIDUALS COVERED BY THE POLICY, (C) ASK THE PERSON TO RECUSE FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN THE LIBRARY, OR (D) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION IN THE LIBRARY OR, IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL, IN ACCORDANCE WITH THE LIBRARY'S REMOVAL PROCEDURES. THE LIBRARY DIRECTOR AND FINANCE MANAGER WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE PRESIDENT OF THE BOARD OF DIRECTORS IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE POLICY ON THE PROCESS FOR DETERMINING COMPENSATION OF LOWER MACUNGIE LIBRARY APPLIES TO THE COMPENSATION OF THE LIBRARY DIRECTOR. THE PROCESS INCLUDES ALL OF THESE ELEMENTS (1) REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS OF THE LIBRARY, PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL (2) USE OF DATA TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS, AND (3) CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO OFFICERS ARE COMPENSATED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE LIBRARY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. COPIES OF THESE DOCUMENTS ARE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COST OF ITEMS SOLD 220 COST OF ITEMS SOLD -220
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DAIN KING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06109666864
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-04-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWER MACUNGIE LIBRARY INC
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0233058113
ReturnHeader/Filer/PhoneNum06109666864

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.$6.97$1.72$5.25$8.33$8.76$0.43
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.81$2.13$5.68$8.15$7.93$0.22
2022Detailed filing. Detailed filing data is available for this year.$8.12$2.66$5.46$7.77$7.42$0.36
2021Detailed filing. Detailed filing data is available for this year.$8.05$2.94$5.11$8.63$7.21$1.42
2020Detailed filing. Detailed filing data is available for this year.$7.31$3.61$3.69$8.16$7.26$0.90
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.26$3.47$2.79$6.99$7.63$0.63
2018Detailed filing. Detailed filing data is available for this year.$4.64$1.22$3.42$7.20$7.15$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.60$0.23$3.37$7.08$7.24$0.16
2016Detailed filing. Detailed filing data is available for this year.$6.11$0.26$5.85$6.82$6.48$0.34
2015Detailed filing. Detailed filing data is available for this year.$5.69$0.18$5.51$6.46$6.28$0.18
2014Detailed filing. Detailed filing data is available for this year.$5.44$0.11$5.33$6.22$6.13$0.09
2013Detailed filing. Detailed filing data is available for this year.$5.34$0.10$5.24$6.07$5.90$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.21$0.13$5.08$5.66
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.02$0.14$4.88$6.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.57$0.50$5.07$6.34