Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
990 • Fiscal year 2022 • EIN 23-3058113
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
47th percentile
Higher net margin than 47% of similar nonprofits.
Top Officer Pay
53rd percentile
Higher top officer pay than 53% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
48th percentile
Faster asset growth than 48% of similar nonprofits.
Revenue Growth
27th percentile
Faster revenue growth than 27% of similar nonprofits.
Assets
Up$812,415
Up $7,054 (+0.9%) from 2021
Net Assets
Up$546,459
Up $35,591 (+7.0%) from 2021
Liabilities
Down$265,956
Down $28,537 (-9.7%) from 2021
Revenue
Down$777,268
Down $85,558 (-9.9%) from 2021
Expenses
Up$741,677
Up $20,483 (+2.8%) from 2021
Net Income
Down$35,591
Down $106,041 (-75%) from 2021
Lower macungie library strives to inform, enrich, and empower our community
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $518,222 | $545,412 | ▲ $27,190 |
| Cap Stk Tr Prin Current Funds | $225,976 | $281,180 | ▲ $55,204 |
| Land, Buildings, and Equipment, Net | $284,892 | $265,280 | ▼ $19,612 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $284,892 | $265,279 | ▼ $19,613 |
| Prepaid Expenses and Deferred Charges | $2,247 | $1,723 | ▼ $524 |
| Total Assets | $805,361 | $812,415 | ▲ $7,054 |
| Liabilities | |||
| Other Liabilities | $243,877 | $207,503 | ▼ $36,374 |
| Accounts Payable and Accrued Expenses | $50,616 | $58,453 | ▲ $7,837 |
| Total Liabilities | $294,493 | $265,956 | ▼ $28,537 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $510,868 | $546,459 | ▲ $35,591 |
| Total Liabilities and Net Assets / Fund Balance | $805,361 | $812,415 | ▲ $7,054 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $163,157 | $114,808 | $277,965 |
| Other Land Buildings | $102,123 | $125,100 | $227,223 |
| Name | Title |
|---|---|
| Erica Wade Elock | President |
| George Doughty | Director |
| Jennifer Rodgers | Director |
| Lalainya Muth | Director |
| Ronald W Beitler | Ex-officio |
| Erica Dreabit | Secretary |
| Dain King | Treasurer |
| Therese Schweyer | Vice Preside |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $447,151 |
| Other Expenses | $294,526 |
| Total Fundraising Expense | $4,787 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $230,038 | $141,907 | - | $371,945 |
| Occupancy | $44,209 | $3,843 | - | $48,052 |
| Depreciation Depletion | $43,802 | - | - | $43,802 |
| All Other Expenses | $26,273 | $12,032 | $4,150 | $42,455 |
| Other Employee Benefits | $14,386 | $15,940 | - | $30,326 |
| Payroll Taxes | $18,682 | $11,562 | - | $30,244 |
| Other Expenses | $19,883 | $1,274 | - | $21,157 |
| Insurance | $8,434 | $5,570 | $637 | $14,641 |
| Pension Plan Contributions | $7,541 | $7,095 | - | $14,636 |
| Interest | - | $8,547 | - | $8,547 |
| Fees for Services Accounting | - | $4,700 | - | $4,700 |
| Advertising | - | $1,039 | - | $1,039 |
| Travel | - | $999 | - | $999 |
| Total Functional Expenses | $520,202 | $216,688 | $4,787 | $741,677 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $741,677 |
| Total Expenses per Audited Statements | $741,677 |
| Total Expenses per Form 990 | $741,677 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $154 |
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Lafayette/fulton Bank Loan | $207,503 |
“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 | 50616 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 58453 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | LOWER MACUNGIE LIBRARY STRIVES TO INFORM, ENRICH, AND EMPOWER OUR COMMUNITY |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 1039 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1039 |
| IRS990/AllOtherContributionsAmt | 0 | 41673 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 4150 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 12032 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 26273 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 42455 |
| 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/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 225976 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 281180 |
| 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 | 754451 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2446 |
| IRS990/CYOtherExpensesAmt | 0 | 294526 |
| IRS990/CYOtherRevenueAmt | 0 | 4985 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 15386 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 35591 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 447151 |
| IRS990/CYTotalExpensesAmt | 0 | 741677 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 4787 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 777268 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 43802 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 43802 |
| 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/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 21 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 520202 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 4700 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4700 |
| 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/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/IndividualTrusteeOrDirectorInd | 7 | 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/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | RONALD W BEITLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | GEORGE DOUGHTY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ERICA DREABIT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ERICA WADE ELOCK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DAIN KING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LALAINYA MUTH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JENNIFER RODGERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | THERESE SCHWEYER |
| 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/ReportableCompFromOrgAmt | 7 | 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/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EX-OFFICIO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | VICE PRESIDE |
| 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 | 154 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GovernmentGrantsAmt | 0 | 712778 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 777268 |
| 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 | 637 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 5570 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 8434 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 14641 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 8547 |
| IRS990/InterestGrp/TotalAmt | 0 | 8547 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 2446 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2446 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 239908 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 284892 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 265280 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 505188 |
| 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 | 510868 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 546459 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 154 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 154 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 3843 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 44209 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 48052 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 15940 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 14386 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 30326 |
| IRS990/OtherExpensesGrp/Desc | 0 | COLLECTION ADDITIONS |
| IRS990/OtherExpensesGrp/Desc | 1 | ELECTRONIC MATERIALS |
| IRS990/OtherExpensesGrp/Desc | 2 | COMPUTER SERVICES |
| IRS990/OtherExpensesGrp/Desc | 3 | LIBRARY SUPPLIES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2180 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1274 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 54530 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 27337 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 25087 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 19883 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 54530 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 27337 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 27267 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 21157 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 243877 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 207503 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4831 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 4831 |
| IRS990/OtherRevenueTotalAmt | 0 | 4831 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 141907 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 230038 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 371945 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 11562 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 18682 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 30244 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 284892 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 265279 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 7095 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 7541 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 14636 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 2247 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1723 |
| IRS990/PrincipalOfficerNm | 0 | ERICA WADE ELOCK |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | LIBRARY SERVICE CHARGES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 15386 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 15386 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 827402 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 476 |
| IRS990/PYOtherExpensesAmt | 0 | 274258 |
| IRS990/PYOtherRevenueAmt | 0 | 24226 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 10722 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 141632 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 446936 |
| IRS990/PYTotalExpensesAmt | 0 | 721194 |
| IRS990/PYTotalRevenueAmt | 0 | 862826 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 35591 |
| 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 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 15386 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 518222 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 545412 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | PROGRAM SVC REVENUE 77,112 FUNDRAISING REVENUE 2,190 OTHER LIBRARY REVENUE 35,503 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 754451 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 827402 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 805197 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 668083 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 692588 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 3747721 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 2446 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 476 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2107 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 4607 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3477 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 13113 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 112615 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 20371 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 34948 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 8875 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 26844 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 23767 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 114805 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.96700 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.96460 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 3747721 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
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| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 827402 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 805197 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 668083 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 692588 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 3747721 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 114808 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 277965 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 741677 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 102123 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 125100 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 227223 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 207503 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | LAFAYETTE/FULTON BANK LOAN |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 777268 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 265280 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 741677 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 207503 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 777268 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 777268 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 741677 |
| 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 |
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| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 812415 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 754451 |
| IRS990/TotalEmployeeCnt | 0 | 21 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 4787 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 216688 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 520202 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 741677 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 294493 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 265956 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 294493 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 265956 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 510868 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 546459 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 520202 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 15386 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 2600 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 20217 |
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| IRS990/TotalVolunteersCnt | 0 | 60 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 805361 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 812415 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 999 |
| IRS990/TravelGrp/TotalAmt | 0 | 999 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| 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 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAIN KING |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6109666864 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-08-02 |
| 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/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 232939378 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HUTCHINSON GILLAHAN & FREEH PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 125 CALIFORNIA RD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | QUAKERTOWN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 18951 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2155381371 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2023-08-02 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CHERI H FREEH CPACGMA |
| ReturnHeader/ReturnTs | 0 | 2023-08-02T13:48:13-04:00 |
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Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.