Civic Intelligence

Lower Macungie Library Inc.

990 • Fiscal year 2023 • EIN 23-3058113

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 10, 2024

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

79th percentile

0.27x

Higher debt load relative to assets than 79% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

80th percentile

0.26x

Higher debt load relative to revenue than 80% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

47th percentile

2.7%

Higher net margin than 47% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

28th percentile

-3.9%

Faster asset growth than 28% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

46th percentile

4.9%

Faster revenue growth than 46% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$780,965

Down $31,450 (-3.9%) from 2022

Net Assets

Up

$568,426

Up $21,967 (+4.0%) from 2022

Liabilities

Down

$212,539

Down $53,417 (-20%) from 2022

Revenue And Expenses
Liabilities / Revenue80th percentileNet Margin47th percentile

Revenue

Up

$815,162

Up $37,894 (+4.9%) from 2022

Expenses

Up

$793,195

Up $51,518 (+6.9%) from 2022

Net Income

Down

$21,967

Down $13,624 (-38%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth28th 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

2023

Assets$780,965
Liabilities$212,539
Net Assets$568,426
Open 2023 Filing

Operations Trend

Revenue Growth46th 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

2023

Revenue$815,162
Expenses$793,195
Net Income$21,967
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 10, 2024
Return Version
2023v5.0
Gross Receipts
$815,162
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$546,459$568,426▲ $21,967
Savings and Temporary Cash Investments$545,413$528,861▼ $16,552
Land, Buildings, and Equipment, Net$265,279$240,713▼ $24,566
Prepaid Expenses and Deferred Charges$1,723$7,619▲ $5,896
Cash and Non-Interest-Bearing Accounts-$3,772-
Total Assets$812,415$780,965▼ $31,450
Liabilities
Other Liabilities$207,503$169,742▼ $37,761
Accounts Payable and Accrued Expenses$58,453$42,797▼ $15,656
Total Liabilities$265,956$212,539▼ $53,417
Net Assets / Fund Balance
Total Net Assets Fund Balance$546,459$568,426▲ $21,967
Total Liabilities and Net Assets / Fund Balance$812,415$780,965▼ $31,450

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$136,189$141,776$277,965
Other Land Buildings$104,524$146,443$250,967
Compensation and Service Providers
Top Officer Pay54th percentile

Board Members and Trustees

NameTitle
Therese SchweyerPresident
Jason RainesDirector
Lalainya MuthDirector
Nancy LatanisionDirector
Heather ShirkSecretary
George DoughtyTreasurer
Erica DreabitVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$787,590
Program Service Revenue
$14,034
Investment Income
$11,810
Other Revenue
$1,728
All Other Contributions
$22,105
Change in Net Assets
$21,967

Audited Revenue Reconciliation

Revenue per Audited Statements
$815,162
Total Revenue per Audited Statements
$815,162
Total Revenue per Form 990
$815,162
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$496,241
Other Expenses$296,954
Total Fundraising Expense$994
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$261,392$169,418-$430,810
Depreciation Depletion$48,311--$48,311
Occupancy$41,457$3,605-$45,062
All Other Expenses$27,536$11,677$994$40,207
Payroll Taxes$21,398$13,820-$35,218
Other Employee Benefits$8,733$10,458-$19,191
Insurance$7,668$5,258-$12,926
Pension Plan Contributions$4,650$6,372-$11,022
Other Expenses$9,450$2,531-$9,450
Interest-$7,140-$7,140
Fees for Services Accounting-$4,935-$4,935
Fees for Services Legal-$3,985-$3,985
Travel-$1,464-$1,464
Advertising-$56-$56
Total Functional Expenses$551,237$240,964$994$793,195

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$793,195
Total Expenses per Audited Statements$793,195
Total Expenses per Form 990$793,195
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$28
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$169,742
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
George Doughty
Title
Treasurer
Phone
6109666864
Signed
2024-07-10

Organization Details

Principal Officer
Therese Schweyer
Formed
2000
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
19
Volunteers
60

Preparer

Firm
Mva Tax & Advisors LLC
Address
125 CALIFORNIA RD, QUAKERTOWN, PA 18951
Preparer
Cheri H Freeh Cpacgma
Phone
2155381371
Raw XML AppendixShowing 400 of 407 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/BOYAmt058453
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt042797
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0LOWER MACUNGIE LIBRARY STRIVES TO INFORM, ENRICH, AND EMPOWER OUR COMMUNITY
IRS990/AdvertisingGrp/ManagementAndGeneralAmt056
IRS990/AdvertisingGrp/TotalAmt056
IRS990/AllOtherContributionsAmt022105
IRS990/AllOtherExpensesGrp/FundraisingAmt0994
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt011677
IRS990/AllOtherExpensesGrp/ProgramServicesAmt027536
IRS990/AllOtherExpensesGrp/TotalAmt040207
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/CashNonInterestBearingGrp/EOYAmt03772
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0787590
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt011810
IRS990/CYOtherExpensesAmt0296954
IRS990/CYOtherRevenueAmt01728
IRS990/CYProgramServiceRevenueAmt014034
IRS990/CYRevenuesLessExpensesAmt021967
IRS990/CYSalariesCompEmpBnftPaidAmt0496241
IRS990/CYTotalExpensesAmt0793195
IRS990/CYTotalFundraisingExpenseAmt0994
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0815162
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt048311
IRS990/DepreciationDepletionGrp/TotalAmt048311
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/EmployeeCnt019
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0551237
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt04935
IRS990/FeesForServicesAccountingGrp/TotalAmt04935
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt03985
IRS990/FeesForServicesLegalGrp/TotalAmt03985
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
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/PersonNm0GEORGE DOUGHTY
IRS990/Form990PartVIISectionAGrp/PersonNm1ERICA DREABIT
IRS990/Form990PartVIISectionAGrp/PersonNm2NANCY LATANISION
IRS990/Form990PartVIISectionAGrp/PersonNm3LALAINYA MUTH
IRS990/Form990PartVIISectionAGrp/PersonNm4JASON RAINES
IRS990/Form990PartVIISectionAGrp/PersonNm5THERESE SCHWEYER
IRS990/Form990PartVIISectionAGrp/PersonNm6HEATHER SHIRK
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02000
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingGrossIncomeAmt028
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt0765485
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0815162
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt05258
IRS990/InsuranceGrp/ProgramServicesAmt07668
IRS990/InsuranceGrp/TotalAmt012926
IRS990/InterestGrp/ManagementAndGeneralAmt07140
IRS990/InterestGrp/TotalAmt07140
IRS990/InvestmentIncomeGrp/ExclusionAmt011810
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt011810
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0288219
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0265279
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0240713
IRS990/LandBldgEquipCostOrOtherBssAmt0528932
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/NetAssetsOrFundBalancesBOYAmt0546459
IRS990/NetAssetsOrFundBalancesEOYAmt0568426
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt028
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt028
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt03605
IRS990/OccupancyGrp/ProgramServicesAmt041457
IRS990/OccupancyGrp/TotalAmt045062
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt010458
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt08733
IRS990/OtherEmployeeBenefitsGrp/TotalAmt019191
IRS990/OtherExpensesGrp/Desc0COLLECTION ADDITIONS
IRS990/OtherExpensesGrp/Desc1ELECTRONIC MATERIALS
IRS990/OtherExpensesGrp/Desc2COMPUTER SERVICES
IRS990/OtherExpensesGrp/Desc3LIBRARY PROGRAMS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0245
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12531
IRS990/OtherExpensesGrp/ProgramServicesAmt054326
IRS990/OtherExpensesGrp/ProgramServicesAmt137194
IRS990/OtherExpensesGrp/ProgramServicesAmt229122
IRS990/OtherExpensesGrp/ProgramServicesAmt39450
IRS990/OtherExpensesGrp/TotalAmt054571
IRS990/OtherExpensesGrp/TotalAmt137194
IRS990/OtherExpensesGrp/TotalAmt231653
IRS990/OtherExpensesGrp/TotalAmt39450
IRS990/OtherLiabilitiesGrp/BOYAmt0207503
IRS990/OtherLiabilitiesGrp/EOYAmt0169742
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01700
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01700
IRS990/OtherRevenueTotalAmt01700
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0169418
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0261392
IRS990/OtherSalariesAndWagesGrp/TotalAmt0430810
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013820
IRS990/PayrollTaxesGrp/ProgramServicesAmt021398
IRS990/PayrollTaxesGrp/TotalAmt035218
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt06372
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04650
IRS990/PensionPlanContributionsGrp/TotalAmt011022
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01723
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07619
IRS990/PrincipalOfficerNm0THERESE SCHWEYER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0LIBRARY SERVICE CHARGES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt014034
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt014034
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0754451
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02446
IRS990/PYOtherExpensesAmt0294526
IRS990/PYOtherRevenueAmt04985
IRS990/PYProgramServiceRevenueAmt015386
IRS990/PYRevenuesLessExpensesAmt035591
IRS990/PYSalariesCompEmpBnftPaidAmt0447151
IRS990/PYTotalExpensesAmt0741677
IRS990/PYTotalRevenueAmt0777268
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt021967
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt014034
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0546459
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0568426
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0545413
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0528861
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0PROGRAM SVC REVENUE 69,301 FUNDRAISING REVENUE 2,031 OTHER LIBRARY REVENUE 35,468
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0787590
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0754451
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0827402
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0805197
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0668083
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03842723
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt011810
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02446
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0476
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02107
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04607
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt021446
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0104769
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt015762
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt020371
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt034948
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt08875
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt026844
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0106800
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96770
IRS990ScheduleA/PublicSupportPY170Pct00.96700
IRS990ScheduleA/PublicSupportTotal170Amt03842723
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0787590
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0754451
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0827402
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0805197
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0668083
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03842723
IRS990ScheduleA/TotalSupportAmt03970969
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/BookValueAmt0136189
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0141776
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0277965
IRS990ScheduleD/ExpensesSubtotalAmt0793195
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0104524
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0146443
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0250967
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0169742
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LAFAYETTE/FULTON BANK LOAN
IRS990ScheduleD/RevenueSubtotalAmt0815162
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0240713
IRS990ScheduleD/TotalExpensesPerForm990Amt0793195
IRS990ScheduleD/TotalLiabilityAmt0169742
IRS990ScheduleD/TotalRevenuePerForm990Amt0815162
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0815162
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0793195
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/TotalAssetsBOYAmt0812415
IRS990/TotalAssetsEOYAmt0780965
IRS990/TotalAssetsGrp/BOYAmt0812415
IRS990/TotalAssetsGrp/EOYAmt0780965
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0787590
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0994
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0240964
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0551237
IRS990/TotalFunctionalExpensesGrp/TotalAmt0793195
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0265956
IRS990/TotalLiabilitiesEOYAmt0212539
IRS990/TotalLiabilitiesGrp/BOYAmt0265956
IRS990/TotalLiabilitiesGrp/EOYAmt0212539
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0546459
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0568426
IRS990/TotalProgramServiceExpensesAmt0551237
IRS990/TotalProgramServiceRevenueAmt014034
IRS990/TotalRevenueGrp/ExclusionAmt011838
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt015734
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0815162
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0812415
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0780965
IRS990/TravelGrp/ManagementAndGeneralAmt01464
IRS990/TravelGrp/TotalAmt01464
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/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.LOWERMACLIB.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0GEORGE DOUGHTY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06109666864
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-10
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
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0474997298
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MVA TAX & ADVISORS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0125 CALIFORNIA RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0QUAKERTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd018951
ReturnHeader/PreparerPersonGrp/PhoneNum02155381371
ReturnHeader/PreparerPersonGrp/PreparationDt02024-07-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHERI H FREEH CPACGMA

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$780,965
Liabilities
$212,539
Net assets
$568,426
Revenue
$815,162
Expenses
$793,195
Net income
$21,967
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
2023Detailed filing. Detailed filing data is available for this year.$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