Civic Intelligence

Lower Macungie Library Inc.

990 • Fiscal year 2019 • EIN 23-3058113

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 04, 2020

Organization ProfileWWW.LOWERMACLIB.ORG
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

87th percentile

0.55x

Higher debt load relative to assets than 87% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

86th percentile

0.50x

Higher debt load relative to revenue than 86% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

22nd percentile

-9.0%

Higher net margin than 22% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

85th percentile

35%

Faster asset growth than 85% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

35th percentile

-2.8%

Faster revenue growth than 35% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$626,037

Up $162,406 (+35%) from 2018

Net Assets

Down

$278,956

Down $63,075 (-18%) from 2018

Liabilities

Up

$347,081

Up $225,481 (+185%) from 2018

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin22nd percentile

Revenue

Down

$699,452

Down $20,380 (-2.8%) from 2018

Expenses

Up

$762,527

Up $47,255 (+6.6%) from 2018

Net Income

Down

-$63,075

Down $67,635 (-1483%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth85th percentile

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

2019

Assets$626,037
Liabilities$347,081
Net Assets$278,956
Open 2019 Filing

Operations Trend

Revenue Growth35th percentile

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

2019

Revenue$699,452
Expenses$762,527
Net Income-$63,075
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 4, 2020
Return Version
2019v5.0
Gross Receipts
$699,534
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$156,219$342,913▲ $186,694
Land, Buildings, and Equipment, Net$156,219$342,912▲ $186,693
Savings and Temporary Cash Investments$306,935$280,803▼ $26,132
Prepaid Expenses and Deferred Charges$477$2,322▲ $1,845
Cap Stk Tr Prin Current Funds$185,812$-63,957▼ $249,769
Total Assets$463,631$626,037▲ $162,406
Liabilities
Other Liabilities$97,878$300,000▲ $202,122
Accounts Payable and Accrued Expenses$23,722$47,081▲ $23,359
Total Liabilities$121,600$347,081▲ $225,481
Net Assets / Fund Balance
Total Net Assets Fund Balance$342,031$278,956▼ $63,075
Total Liabilities and Net Assets / Fund Balance$463,631$626,037▲ $162,406

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$342,912$104,675$447,587
Compensation and Service Providers
Top Officer Pay50th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$668,083
Program Service Revenue
$21,856
Investment Income
$4,525
Other Revenue
$4,988
All Other Contributions
$55,475
Change in Net Assets
$-63,075

Audited Revenue Reconciliation

Revenue per Audited Statements
$699,452
Total Revenue per Audited Statements
$699,452
Total Revenue per Form 990
$699,452
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$457,134
Other Expenses$305,393
Total Fundraising Expense$28,565
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$230,174$126,902$21,604$378,680
All Other Expenses$46,711$8,001$1,091$55,803
Occupancy$39,823$1,659-$41,482
Depreciation Depletion$40,927--$40,927
Payroll Taxes$24,047$8,698$1,339$34,084
Other Employee Benefits$11,337$14,124$2,261$27,722
Other Expenses$26,212$2,379-$26,212
Pension Plan Contributions$9,223$6,345$1,080$16,648
Insurance$6,422$4,893$1,190$12,505
Interest-$11,757-$11,757
Fees for Services Accounting-$4,195-$4,195
Travel-$583-$583
Advertising-$365-$365
Total Functional Expenses$512,694$221,268$28,565$762,527

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$762,527
Total Expenses per Audited Statements$762,527
Total Expenses per Form 990$762,527
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,731
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lafayette/fulton Bank Loan$300,000
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
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
2020-06-04

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
125 CALIFORNIA ROAD, QUAKERTOWN, PA 18951-2483
Preparer
Cheri H Freeh Cpacgma
Phone
2155381371
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IRS990ScheduleD/TotalExpensesPerForm990Amt0762527
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IRS990ScheduleD/TotalRevenuePerForm990Amt0699452
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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.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$626,037
Liabilities
$347,081
Net assets
$278,956
Revenue
$699,452
Expenses
$762,527
Net income
-$63,075
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
2019Detailed filing. Detailed filing data is available for this year.$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
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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