Civic Intelligence

Lower Macungie Library Inc.

990 • Fiscal year 2021 • EIN 23-3058113

Jan 01, 2021 to Dec 31, 2021 • Filed on May 06, 2022

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

82nd percentile

0.37x

Higher debt load relative to assets than 82% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

81st percentile

0.34x

Higher debt load relative to revenue than 81% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

56th percentile

16%

Higher net margin than 56% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

51st percentile

10%

Faster asset growth than 51% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

42nd percentile

5.7%

Faster revenue growth than 42% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$805,361

Up $74,710 (+10%) from 2020

Net Assets

Up

$510,868

Up $141,632 (+38%) from 2020

Liabilities

Down

$294,493

Down $66,922 (-19%) from 2020

Revenue And Expenses
Liabilities / Revenue81st percentileNet Margin56th percentile

Revenue

Up

$862,826

Up $46,647 (+5.7%) from 2020

Expenses

Down

$721,194

Down $4,705 (-0.6%) from 2020

Net Income

Up

$141,632

Up $51,352 (+57%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth51st 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

2021

Assets$805,361
Liabilities$294,493
Net Assets$510,868
Open 2021 Filing

Operations Trend

Revenue Growth42nd 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

2021

Revenue$862,826
Expenses$721,194
Net Income$141,632
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 6, 2022
Return Version
2021v4.0
Gross Receipts
$862,826
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$415,706$518,222▲ $102,516
Land, Buildings, and Equipment, Net$313,402$284,892▼ $28,510
Pd in Cap Srpls Land Bldg Eqp Fund$313,402$284,892▼ $28,510
Cap Stk Tr Prin Current Funds$55,834$225,976▲ $170,142
Prepaid Expenses and Deferred Charges$1,543$2,247▲ $704
Total Assets$730,651$805,361▲ $74,710
Liabilities
Other Liabilities$282,179$243,877▼ $38,302
Accounts Payable and Accrued Expenses$48,289$50,616▲ $2,327
Deferred Revenue$30,947--
Total Liabilities$361,415$294,493▼ $66,922
Net Assets / Fund Balance
Total Net Assets Fund Balance$369,236$510,868▲ $141,632
Total Liabilities and Net Assets / Fund Balance$730,651$805,361▲ $74,710

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$163,920$89,855$253,775
Other Land Buildings$120,972$106,251$227,223
Compensation and Service Providers
Top Officer Pay52nd percentile

Board Members and Trustees

NameTitle
Erica Wade ElockPresident
George DoughtyDirector
Jennifer RodgersDirector
Lalainya MuthDirector
Ronald W BeitlerEx-officio
Erica DreabitSecretary
Dain KingTreasurer
Therese SchweyerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$827,402
Program Service Revenue
$10,722
Investment Income
$476
Other Revenue
$24,226
All Other Contributions
$35,472
Change in Net Assets
$141,632

Audited Revenue Reconciliation

Revenue per Audited Statements
$862,826
Total Revenue per Audited Statements
$862,826
Total Revenue per Form 990
$862,826
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$446,936
Other Expenses$274,258
Total Fundraising Expense$4,487
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$217,661$150,137$2,076$369,874
Depreciation Depletion$47,117--$47,117
Occupancy$41,081$3,571-$44,652
All Other Expenses$22,091$8,391$1,660$32,142
Payroll Taxes$18,884$11,730$162$30,776
Other Employee Benefits$13,728$16,344-$30,072
Pension Plan Contributions$8,604$7,610-$16,214
Other Expenses$14,308$1,244-$15,552
Insurance$7,198$5,860$589$13,647
Interest-$10,388-$10,388
Fees for Services Accounting-$4,425-$4,425
Advertising-$229-$229
Travel-$170-$170
Total Functional Expenses$494,539$222,168$4,487$721,194

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$721,194
Total Expenses per Audited Statements$721,194
Total Expenses per Form 990$721,194
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$45
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$243,877
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
2022-05-06

Organization Details

Principal Officer
Erica Wade Elock
Formed
2000
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
16
Volunteers
60

Preparer

Firm
Hutchinson Gillahan & Freeh Pc
Address
125 CALIFORNIA ROAD, QUAKERTOWN, PA 18951-2483
Preparer
Cheri H Freeh Cpacgma
Phone
2155381371
Raw XML AppendixShowing 400 of 416 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt048289
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt050616
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0LOWER MACUNGIE LIBRARY STRIVES TO INFORM, ENRICH, AND EMPOWER OUR COMMUNITY
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0229
IRS990/AdvertisingGrp/TotalAmt0229
IRS990/AllOtherContributionsAmt035472
IRS990/AllOtherExpensesGrp/FundraisingAmt01660
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt08391
IRS990/AllOtherExpensesGrp/ProgramServicesAmt022091
IRS990/AllOtherExpensesGrp/TotalAmt032142
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0SUSAN NENSTIEL
IRS990/BooksInCareOfDetail/PhoneNum06109666864
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03450 BROOKSIDE ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0MACUNGIE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd018062
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt055834
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt0225976
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0827402
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0476
IRS990/CYOtherExpensesAmt0274258
IRS990/CYOtherRevenueAmt024226
IRS990/CYProgramServiceRevenueAmt010722
IRS990/CYRevenuesLessExpensesAmt0141632
IRS990/CYSalariesCompEmpBnftPaidAmt0446936
IRS990/CYTotalExpensesAmt0721194
IRS990/CYTotalFundraisingExpenseAmt04487
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0862826
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt030947
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt047117
IRS990/DepreciationDepletionGrp/TotalAmt047117
IRS990/Desc0TO PROVIDE A PUBLIC LIBRARY FOR THE CITIZENS OF LOWER MACUNGIE TOWNSHIP AND THE BOROUGH OF ALBURTIS
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt016
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0494539
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt04425
IRS990/FeesForServicesAccountingGrp/TotalAmt04425
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
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/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
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/PersonNm0RONALD W BEITLER
IRS990/Form990PartVIISectionAGrp/PersonNm1GEORGE DOUGHTY
IRS990/Form990PartVIISectionAGrp/PersonNm2ERICA DREABIT
IRS990/Form990PartVIISectionAGrp/PersonNm3ERICA WADE ELOCK
IRS990/Form990PartVIISectionAGrp/PersonNm4DAIN KING
IRS990/Form990PartVIISectionAGrp/PersonNm5LALAINYA MUTH
IRS990/Form990PartVIISectionAGrp/PersonNm6JENNIFER RODGERS
IRS990/Form990PartVIISectionAGrp/PersonNm7THERESE SCHWEYER
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/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0EX-OFFICIO
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02000
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingGrossIncomeAmt045
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt0791930
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0862826
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt09
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt0589
IRS990/InsuranceGrp/ManagementAndGeneralAmt05860
IRS990/InsuranceGrp/ProgramServicesAmt07198
IRS990/InsuranceGrp/TotalAmt013647
IRS990/InterestGrp/ManagementAndGeneralAmt010388
IRS990/InterestGrp/TotalAmt010388
IRS990/InvestmentIncomeGrp/ExclusionAmt0476
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0476
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0196106
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0313402
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0284892
IRS990/LandBldgEquipCostOrOtherBssAmt0480998
IRS990/LegalDomicileStateCd0PA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0LOWER MACUNGIE LIBRARY STRIVES TO INFORM, ENRICH, AND EMPOWER OUR COMMUNITY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0369236
IRS990/NetAssetsOrFundBalancesEOYAmt0510868
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt045
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt045
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt03571
IRS990/OccupancyGrp/ProgramServicesAmt041081
IRS990/OccupancyGrp/TotalAmt044652
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt016344
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt013728
IRS990/OtherEmployeeBenefitsGrp/TotalAmt030072
IRS990/OtherExpensesGrp/Desc0COLLECTION ADDITIONS
IRS990/OtherExpensesGrp/Desc1ELECTRONIC MATERIALS
IRS990/OtherExpensesGrp/Desc2COMPUTER SERVICES
IRS990/OtherExpensesGrp/Desc3FACILITY MAINTENANCE SUPP
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02069
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11244
IRS990/OtherExpensesGrp/ProgramServicesAmt053221
IRS990/OtherExpensesGrp/ProgramServicesAmt127053
IRS990/OtherExpensesGrp/ProgramServicesAmt223593
IRS990/OtherExpensesGrp/ProgramServicesAmt314308
IRS990/OtherExpensesGrp/TotalAmt053221
IRS990/OtherExpensesGrp/TotalAmt127053
IRS990/OtherExpensesGrp/TotalAmt225662
IRS990/OtherExpensesGrp/TotalAmt315552
IRS990/OtherLiabilitiesGrp/BOYAmt0282179
IRS990/OtherLiabilitiesGrp/EOYAmt0243877
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt024181
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt024181
IRS990/OtherRevenueTotalAmt024181
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt02076
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0150137
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0217661
IRS990/OtherSalariesAndWagesGrp/TotalAmt0369874
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0162
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011730
IRS990/PayrollTaxesGrp/ProgramServicesAmt018884
IRS990/PayrollTaxesGrp/TotalAmt030776
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0313402
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0284892
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt07610
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt08604
IRS990/PensionPlanContributionsGrp/TotalAmt016214
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01543
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02247
IRS990/PrincipalOfficerNm0ERICA WADE ELOCK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0LIBRARY SERVICE CHARGES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt010722
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt010722
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0805197
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02107
IRS990/PYOtherExpensesAmt0257263
IRS990/PYOtherRevenueAmt01572
IRS990/PYProgramServiceRevenueAmt07303
IRS990/PYRevenuesLessExpensesAmt090280
IRS990/PYSalariesCompEmpBnftPaidAmt0468636
IRS990/PYTotalExpensesAmt0725899
IRS990/PYTotalRevenueAmt0816179
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0141632
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt010722
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0415706
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0518222
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0PROGRAM SVC REVENUE 86,152 FUNDRAISING REVENUE 2,328 OTHER LIBRARY REVENUE 32,051
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0827402
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0805197
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0668083
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0692588
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0678879
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03672149
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0476
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02107
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04607
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03477
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03411
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt014078
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0118203
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt034948
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt08875
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt026844
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt023767
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt026097
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0120531
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96460
IRS990ScheduleA/PublicSupportPY170Pct00.96220
IRS990ScheduleA/PublicSupportTotal170Amt03672149
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0827402
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0805197
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0668083
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0692588
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0678879
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03672149
IRS990ScheduleA/TotalSupportAmt03806758
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0163920
IRS990ScheduleD/EquipmentGrp/DepreciationAmt089855
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0253775
IRS990ScheduleD/ExpensesSubtotalAmt0721194
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0120972
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0106251
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0227223
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0243877
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LAFAYETTE/FULTON BANK LOAN
IRS990ScheduleD/RevenueSubtotalAmt0862826
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0284892
IRS990ScheduleD/TotalExpensesPerForm990Amt0721194
IRS990ScheduleD/TotalLiabilityAmt0243877
IRS990ScheduleD/TotalRevenuePerForm990Amt0862826
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0862826
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0721194
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0730651
IRS990/TotalAssetsEOYAmt0805361
IRS990/TotalAssetsGrp/BOYAmt0730651
IRS990/TotalAssetsGrp/EOYAmt0805361
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0827402
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04487
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0222168
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0494539
IRS990/TotalFunctionalExpensesGrp/TotalAmt0721194
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0361415
IRS990/TotalLiabilitiesEOYAmt0294493
IRS990/TotalLiabilitiesGrp/BOYAmt0361415
IRS990/TotalLiabilitiesGrp/EOYAmt0294493
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0369236
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0510868
IRS990/TotalProgramServiceExpensesAmt0494539
IRS990/TotalProgramServiceRevenueAmt010722
IRS990/TotalRevenueGrp/ExclusionAmt0521
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt034903
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0862826
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0730651
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0805361
IRS990/TravelGrp/ManagementAndGeneralAmt0170
IRS990/TravelGrp/TotalAmt0170
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0C/O 3450 BROOKSIDE RD
IRS990/USAddress/CityNm0MACUNGIE
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd018062
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.LOWERMACLIB.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DAIN KING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06109666864
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWER MACUNGIE LIBRARY INC
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0233058113
ReturnHeader/Filer/PhoneNum06109666864
ReturnHeader/Filer/USAddress/AddressLine1Txt03450 BROOKSIDE ROAD
ReturnHeader/Filer/USAddress/CityNm0MACUNGIE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd018062

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$805,361
Liabilities
$294,493
Net assets
$510,868
Revenue
$862,826
Expenses
$721,194
Net income
$141,632
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
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