Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
990 • Fiscal year 2017 • EIN 23-3058113
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
Liabilities / Revenue
49th percentile
Higher debt load relative to revenue than 49% of similar nonprofits.
Net Margin
32nd percentile
Higher net margin than 32% 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
4th percentile
Faster asset growth than 4% of similar nonprofits.
Revenue Growth
48th percentile
Faster revenue growth than 48% of similar nonprofits.
Assets
Down$360,231
Down $250,860 (-41%) from 2016
Net Assets
Down$337,471
Down $247,621 (-42%) from 2016
Liabilities
Down$22,760
Down $3,239 (-12%) from 2016
Revenue
Up$708,387
Up $26,335 (+3.9%) from 2016
Expenses
Up$724,376
Up $76,661 (+12%) from 2016
Net Income
Down-$15,989
Down $50,326 (-147%) from 2016
Lower macungie library strives to inform, enrich, and empower our community
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cap Stk Tr Prin Current Funds | $288,618 | $290,696 | ▲ $2,078 |
| Savings and Temporary Cash Investments | $284,664 | $273,816 | ▼ $10,848 |
| Land, Buildings, and Equipment, Net | $296,473 | $46,775 | ▼ $249,698 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $296,474 | $46,775 | ▼ $249,699 |
| Prepaid Expenses and Deferred Charges | $28,860 | $27,083 | ▼ $1,777 |
| Cash and Non-Interest-Bearing Accounts | $1,094 | $12,557 | ▲ $11,463 |
| Total Assets | $611,091 | $360,231 | ▼ $250,860 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $25,219 | $22,460 | ▼ $2,759 |
| Deferred Revenue | $780 | $300 | ▼ $480 |
| Total Liabilities | $25,999 | $22,760 | ▼ $3,239 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $585,092 | $337,471 | ▼ $247,621 |
| Total Liabilities and Net Assets / Fund Balance | $611,091 | $360,231 | ▼ $250,860 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $46,775 | $121,022 | $167,797 |
| Name | Title |
|---|---|
| Jerel Gade | President |
| Jennifer Rodgers | Director |
| Susan Souders | Director |
| Therese Schweyer | Secretary |
| Dain King | Treasurer |
| Erica Wade Elcock | Vice Preside |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $425,769 |
| Other Expenses | $298,607 |
| Total Fundraising Expense | $65,132 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $241,684 | $88,143 | $18,340 | $348,167 |
| All Other Expenses | $28,699 | $8,607 | $984 | $38,290 |
| Other Employee Benefits | $20,428 | $14,615 | $714 | $35,757 |
| Occupancy | $31,630 | $2,380 | - | $34,010 |
| Payroll Taxes | $21,143 | $7,551 | $1,510 | $30,204 |
| Other Expenses | $28,526 | $3,512 | $42,076 | $28,526 |
| Depreciation Depletion | $18,068 | - | - | $18,068 |
| Pension Plan Contributions | $6,283 | $4,424 | $934 | $11,641 |
| Insurance | $7,578 | $3,330 | $574 | $11,482 |
| Advertising | - | $10,123 | - | $10,123 |
| Fees for Services Accounting | - | $4,100 | - | $4,100 |
| Travel | - | $2,493 | - | $2,493 |
| Total Functional Expenses | $509,966 | $149,278 | $65,132 | $724,376 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $724,376 |
| Total Expenses per Audited Statements | $724,376 |
| Total Expenses per Form 990 | $724,376 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $292 |
| 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.”
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 | 25219 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 22460 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | LOWER MACUNGIE LIBRARY STRIVES TO INFORM, ENRICH, AND EMPOWER OUR COMMUNITY |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 10123 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 10123 |
| IRS990/AllOtherContributionsAmt | 0 | 70546 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 984 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 8607 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 28699 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 38290 |
| 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 | 288618 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 290696 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1094 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 12557 |
| 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 | 678879 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3411 |
| IRS990/CYOtherExpensesAmt | 0 | 298607 |
| IRS990/CYOtherRevenueAmt | 0 | 1671 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 24426 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -15989 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 425769 |
| IRS990/CYTotalExpensesAmt | 0 | 724376 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 65132 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 708387 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 780 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 300 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 18068 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 18068 |
| 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 | 15 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 509966 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 4100 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4100 |
| 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 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 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/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/PersonNm | 0 | JEREL GADE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DAIN KING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SUSAN SOUDERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ERICA WADE ELCOCK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | THERESE SCHWEYER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | 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/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/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | 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/FundraisingGrossIncomeAmt | 0 | 292 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GovernmentGrantsAmt | 0 | 608333 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 708387 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 574 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 3330 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 7578 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 11482 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 3411 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3411 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 121022 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 296473 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 46775 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 167797 |
| 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 | 585092 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 337471 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 292 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 292 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 2380 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 31630 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 34010 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 714 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 14615 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 20428 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 35757 |
| IRS990/OtherExpensesGrp/Desc | 0 | COLLECTION ADDITIONS |
| IRS990/OtherExpensesGrp/Desc | 1 | COMPUTER SERVICES |
| IRS990/OtherExpensesGrp/Desc | 2 | FUNDRAISING EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 3 | ELECTRONIC MATERIALS |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 42076 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3512 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 59262 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 46665 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 28526 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 59262 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 50177 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 42076 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 28526 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1379 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1379 |
| IRS990/OtherRevenueTotalAmt | 0 | 1379 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 18340 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 88143 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 241684 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 348167 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 1510 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 7551 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 21143 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 30204 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 296474 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 46775 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 934 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 4424 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 6283 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 11641 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 28860 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 27083 |
| IRS990/PrincipalOfficerNm | 0 | JEREL GADE |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -231632 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CHARGES FOR SERVICES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | OTHER PROGRAM REVENUE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 23020 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 1406 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 23020 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 1406 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 644162 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 1212 |
| IRS990/PYOtherExpensesAmt | 0 | 246507 |
| IRS990/PYOtherRevenueAmt | 0 | 2233 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 34445 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 34337 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 401208 |
| IRS990/PYTotalExpensesAmt | 0 | 647715 |
| IRS990/PYTotalRevenueAmt | 0 | 682052 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -15989 |
| 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 | 284664 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 273816 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | 17,907 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 678879 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 644162 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 602049 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 569469 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 559308 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 3053867 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 3411 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1212 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 456 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 484 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 886 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 6449 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 25805 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 1671 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 2123 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1784 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 6860 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 5469 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 17907 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99210 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99130 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 3053867 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 678879 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 644162 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 602049 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 569469 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 559308 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 3053867 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 3078223 |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 46775 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 121022 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 167797 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 724376 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 708387 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 46775 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 724376 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 708387 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 708387 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 724376 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| 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/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 12C |
| 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 |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | PA |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 360231 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 611091 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 360231 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 678879 |
| IRS990/TotalEmployeeCnt | 0 | 15 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 65132 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 149278 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 509966 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 724376 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 25999 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 22760 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 25999 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 22760 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 585092 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 337471 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 509966 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 24426 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 3703 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 25805 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 708387 |
| IRS990/TotalVolunteersCnt | 0 | 60 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 611091 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 360231 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 2493 |
| IRS990/TravelGrp/TotalAmt | 0 | 2493 |
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| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | C/O 3450 BROOKSIDE RD |
| IRS990/USAddress/CityNm | 0 | MACUNGIE |
| IRS990/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/USAddress/ZIPCd | 0 | 18062 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | WWW.LOWERMACLIB.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2018-06-14 16:35:46Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAIN KING |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6109666864 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-06-21 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LOWER MACUNGIE LIBRARY INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LOWE |
| ReturnHeader/Filer/EIN | 0 | 233058113 |
| ReturnHeader/Filer/PhoneNum | 0 | 6109666864 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 3450 BROOKSIDE ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MACUNGIE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 18062 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 56119705264B731E66536A47F25C40D98D424638 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 6209F9BF130BE8597F1ABECDC60DC47540747114 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 100.11.135.18 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2018-06-22 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CD |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 07:42:11 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 232939378 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HUTCHINSON GILLAHAN & FREEH PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 125 CALIFORNIA ROAD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | QUAKERTOWN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 189512483 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2155381371 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2018-06-22 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CHERI H FREEH CPACGMA |
| ReturnHeader/ReturnTs | 0 | 2018-06-22T08:42:11-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2017-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2017-12-31 |
| ReturnHeader/TaxYr | 0 | 2017 |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.