Liabilities / Assets
51st percentile
Higher debt load relative to assets than 51% of similar nonprofits.
990 • Fiscal year 2016 • EIN 23-3058113
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
51st percentile
Higher debt load relative to assets than 51% of similar nonprofits.
Liabilities / Revenue
50th percentile
Higher debt load relative to revenue than 50% of similar nonprofits.
Net Margin
56th percentile
Higher net margin than 56% of similar nonprofits.
Top Officer Pay
49th percentile
Higher top officer pay than 49% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
65th percentile
Faster asset growth than 65% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
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
Lower macungie library strives to inform, enrich, and empower our community
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $251,526 | $277,210 | $528,736 |
| Equipment | $44,947 | $43,004 | $87,951 |
| Name | Title |
|---|---|
| Jerel Gade | President |
| Jennifer Rodgers | Director |
| Matthew Johanson | Director |
| Susan Souders | Director |
| Therese Schweyer | Secretary |
| Dain King | Treasurer |
| Erica Wade Elcock | Vice Preside |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $330 |
| Fundraising Direct Expenses | $220 |
| Professional Fundraising Fees | $0 |
“The 990 is reviewed in detail by the board of directors prior to its filing”
“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.”
“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.”
“No officers are compensated”
“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.”
“Cost of items sold 220 cost of items sold -220”
“COST OF ITEMS SOLD 220”
“COST OF ITEMS SOLD 220”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 17618 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 25219 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | LOWER MACUNGIE LIBRARY STRIVES TO INFORM, ENRICH, AND EMPOWER OUR COMMUNITY |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 5424 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 5424 |
| IRS990/AllOtherContributionsAmt | 0 | 49329 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 905 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 8241 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 25285 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 34431 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | SUSAN NENSTIEL |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6109666864 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3450 BROOKSIDE ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MACUNGIE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 18062 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 295311 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 288618 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 593 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1094 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 644162 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1212 |
| IRS990/CYOtherExpensesAmt | 0 | 246507 |
| IRS990/CYOtherRevenueAmt | 0 | 2233 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 34445 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 34337 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 401208 |
| IRS990/CYTotalExpensesAmt | 0 | 647715 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 22505 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 682052 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 250 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 780 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 65972 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 65972 |
| IRS990/Desc | 0 | TO PROVIDE A PUBLIC LIBRARY FOR THE CITIZENS OF LOWER MACUNGIE TOWNSHIP AND THE BOROUGH OF ALBURTIS |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 17 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 451717 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 4100 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4100 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1340 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1340 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JEREL GADE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DAIN KING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SUSAN SOUDERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MATTHEW JOHANSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ERICA WADE ELCOCK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | THERESE SCHWEYER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JENNIFER RODGERS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2000 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingDirectExpensesAmt | 0 | 220 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 330 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 594833 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 682272 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 438 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 4000 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 7119 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 11557 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1212 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1212 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 320214 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 255444 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 296473 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 616687 |
| IRS990/LegalDomicileStateCd | 0 | PA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | LOWER MACUNGIE LIBRARY STRIVES TO INFORM, ENRICH, AND EMPOWER OUR COMMUNITY |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 550755 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 585092 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 110 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 110 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NoncashContributionsAmt | 0 | 5214 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 2267 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 30109 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 32376 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 751 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 17418 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 14278 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 32447 |
| IRS990/OtherExpensesGrp/Desc | 0 | COMPUTER SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | ELECTRONIC MATERIALS |
| IRS990/OtherExpensesGrp/Desc | 2 | FUNDRAISING EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 3 | LIBRARY SUPPLIES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 9889 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3298 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 43822 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 23961 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 7369 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 47120 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 23961 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 9889 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 7369 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2123 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2123 |
| IRS990/OtherRevenueTotalAmt | 0 | 2123 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 8926 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 109472 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 209820 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 328218 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 1150 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 9491 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 18118 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 28759 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 255444 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 296474 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 446 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 5474 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 5864 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 11784 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 30127 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 28860 |
| IRS990/PrincipalOfficerNm | 0 | JEREL GADE |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CHARGES FOR SERVICES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | OTHER PROGRAM REVENUE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 24868 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 9577 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 24868 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 9577 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 602049 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 456 |
| IRS990/PYOtherExpensesAmt | 0 | 237861 |
| IRS990/PYOtherRevenueAmt | 0 | 1784 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 41674 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 18125 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 389977 |
| IRS990/PYTotalExpensesAmt | 0 | 627838 |
| IRS990/PYTotalRevenueAmt | 0 | 645963 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 34337 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 282459 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 284664 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | 21,811 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 644162 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 602049 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 569469 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 559308 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 558519 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 2933507 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 1212 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | COST OF ITEMS SOLD 220 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE 990 IS REVIEWED IN DETAIL BY THE BOARD OF DIRECTORS PRIOR TO ITS FILING |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | NO OFFICERS ARE COMPENSATED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | COST OF ITEMS SOLD 220 COST OF ITEMS SOLD -220 |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9 |
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| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-04-27 |
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| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LOWE |
| ReturnHeader/Filer/EIN | 0 | 233058113 |
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Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.