Civic Intelligence

Columbia Public Library Association

EIN 23-6050185 • 501(c)3 • Columbia, PA

Profile

The columbia public library is a dynamic portal to reading enjoyment, life-long learning, and services that foster the well-being of our community.

24 S Sixth StreetColumbia, PA 17512-1572

columbiapubliclibrary.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

18th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

13th percentile

-24%

Higher net margin than 13% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

26th percentile

-3.7%

Faster asset growth than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

28th percentile

-4.7%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Down

$2,401,457

Down $188,476 (-7.3%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$2,401,457

Down $188,476 (-7.3%) from 2022

Revenue

Down

$261,708

Down $26,357 (-9.1%) from 2022

Expenses

Up

$323,982

Up $35,118 (+12%) from 2022

Net Income

Down

-$62,274

Down $61,475 (-7694%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2013: $1,724,228Liabilities 2013: $0Net Assets 2013: $1,724,2282013Assets 2014: $1,704,317Liabilities 2014: $0Net Assets 2014: $1,704,3172014Assets 2015: $1,681,695Liabilities 2015: $0Net Assets 2015: $1,681,6952015Assets 2016: $1,914,109Liabilities 2016: $0Net Assets 2016: $1,914,1092016Assets 2017: $1,708,153Liabilities 2017: $0Net Assets 2017: $1,708,1532017Assets 2018: $3,451,862Liabilities 2018: $1,081,551Net Assets 2018: $2,370,3112018Assets 2019: $2,711,065Liabilities 2019: $117,707Net Assets 2019: $2,593,3582019Assets 2022: $2,589,933Liabilities 2022: $0Net Assets 2022: $2,589,9332022Assets 2024: $2,401,457Liabilities 2024: $0Net Assets 2024: $2,401,4572024

Highlighted filing

2024

Assets$2,401,457
Liabilities$0
Net Assets$2,401,457

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200K-$400KRevenue 2013: $149,311Expenses 2013: $180,841Net Income 2013: -$31,5302013Revenue 2014: $145,135Expenses 2014: $165,046Net Income 2014: -$19,9112014Revenue 2015: $147,766Expenses 2015: $170,388Net Income 2015: -$22,6222015Revenue 2016: $428,374Expenses 2016: $195,960Net Income 2016: $232,4142016Revenue 2017: $209,560Expenses 2017: $415,516Net Income 2017: -$205,9562017Revenue 2018: $589,881Expenses 2018: $218,731Net Income 2018: $371,1502018Revenue 2019: $502,594Expenses 2019: $279,547Net Income 2019: $223,0472019Revenue 2022: $288,065Expenses 2022: $288,864Net Income 2022: -$7992022Revenue 2024: $261,708Expenses 2024: $323,982Net Income 2024: -$62,2742024

Highlighted filing

2024

Revenue$261,708
Expenses$323,982
Net Income-$62,274

Filings

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 24, 2023
Return Version
2022v5.0
Gross Receipts
$292,242
Mission and Program Overview

Mission

The columbia public library strives to meet the educational, informational, and inspirational needs of the citizens of columbia and surrounding areas.

The columbia public library is a dynamic portal to reading enjoyment, life-long learning, and services that foster the well-being of our community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,940,252$1,890,318▼ $49,934
Investments in Publicly Traded Securities$344,280$348,809▲ $4,529
Savings and Temporary Cash Investments$306,200$335,137▲ $28,937
Cash and Non-Interest-Bearing Accounts-$15,669-
Total Assets$2,590,732$2,589,933▼ $799
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,476,099$2,474,517▼ $1,582
Net Assets With Donor Restrictions$114,633$115,416▲ $783
Total Net Assets Fund Balance$2,590,732$2,589,933▼ $799
Total Liabilities and Net Assets / Fund Balance$2,590,732$2,589,933▼ $799

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,701,704$212,177$1,913,881
Equipment$186,114$63,136$249,250
Land$2,500-$2,500

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$103,318-▲ $68$69$103,318
2021$103,318-▲ $291$291$103,318
2020$103,318-▲ $475$475$103,318
2019$103,318-▲ $281$281$103,318
2018$103,318-▲ $603$603$103,318
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lisa M GreybillAdministratoFT$38,968$38,968

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$259,237
Program Service Revenue
$0
Investment Income
$5,221
Other Revenue
$23,607
All Other Contributions
$191,382
Change in Net Assets
$-799
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$159,235
Salaries, Compensation, and Employee Benefits$129,629
Total Fundraising Expense$4,362
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$67,765$12,106$16$79,887
Depreciation Depletion$59,063$3,109-$62,172
Current Officers, Directors, Trustees, and Key Employees$13,639$21,432$3,897$38,968
Occupancy$34,968$1,841-$36,809
Payroll Taxes$7,380$3,040$354$10,774
Fees for Services Accounting-$5,900-$5,900
Conferences and Meetings$35$3,492-$3,527
Information Technology$2,876--$2,876
Other Expenses$1,569$646$75$2,290
Office Expenses$2,023--$2,023
Insurance$421$1,466$20$1,907
All Other Expenses$286$738-$1,024
Advertising$498--$498
Total Functional Expenses$230,732$53,770$4,362$288,864
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$17,458
Fundraising Direct Expenses$3,924
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Art Auction$17,458$17,458$3,384$14,074
Total Events$17,458$17,458$3,924$13,534
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Conflict-of-interest policy
No
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 form 990 is reviewed with the board treasurer. Completion and filing of the form 990 is reported to the board of directors.

Form 990, Page 6, Part VI, Line 15A

Compensation of library administrator is reviewed annually and changes are approved by the board of directors.

Form 990, Page 6, Part VI, Line 19

The financial statements and form 990 are available for inspection by contacting the treasurer of the library.

Filing and Contact Details

Filer

Filer Name
Columbia Public Library Association
EIN
23-6050185
Phone
7176842255
Address
24 S SIXTH STREET, COLUMBIA, PA 17512-1572
Doing Business As
Columbia Public Library

Signing Officer

Name
Gregg C Dubbs
Title
Treasurer
Phone
7176842255
Signed
2023-10-24

Organization Details

Principal Officer
Steven L Sherk
Formed
1956
Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
10
Employees
11
Volunteers
16

Preparer

Firm
Hatter Harris & Beittel Llp
Address
32A EAST ROSEVILLE ROAD, LANCASTER, PA 17601
Preparer
Lewis K Doub CPA
Phone
7175692601
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part III, Line 4

The organization has a collection of art, including paintings, sculpture, photographs, drawings and prints. The collection is inventoried, cared for and preserved by the organization's staff and is held for education and public exhibition in furtherance of public service, rather than for financial gain. The deaccession of the art collection items requires approval from the board of directors.

Schedule D, Page 3, Part X

Income taxes the organization is recognized as a tax-exempt organization under internal revenue code section 501(c)(3) and, therefore, is not subject to income tax. The organization believes its exempt status will be sustained under audit and believes it does not have any significant uncertain tax positions. No required annual returns for organizations exempt from income tax are currently under examination by taxing jurisdictions.

Raw XML AppendixShowing 400 of 450 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.

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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03040
IRS990/PayrollTaxesGrp/ProgramServicesAmt07380
IRS990/PayrollTaxesGrp/TotalAmt010774
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0STEVEN L SHERK
IRS990/ProfessionalFundraisingInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0296644
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0308794
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0374244
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01411841
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt013881
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt029223
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt055300
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt038450
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IRS990ScheduleA/PublicSupportPY170Pct00.76500
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0259237
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0374244
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01411841
IRS990ScheduleA/TotalSupportAmt01467141
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IRS990ScheduleD/BuildingsGrp/BookValueAmt01701704
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0212177
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0103318
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0186114
IRS990ScheduleD/EquipmentGrp/DepreciationAmt063136
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS A COLLECTION OF ART, INCLUDING PAINTINGS, SCULPTURE, PHOTOGRAPHS, DRAWINGS AND PRINTS. THE COLLECTION IS INVENTORIED, CARED FOR AND PRESERVED BY THE ORGANIZATION'S STAFF AND IS HELD FOR EDUCATION AND PUBLIC EXHIBITION IN FURTHERANCE OF PUBLIC SERVICE, RATHER THAN FOR FINANCIAL GAIN. THE DEACCESSION OF THE ART COLLECTION ITEMS REQUIRES APPROVAL FROM THE BOARD OF DIRECTORS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1INCOME TAXES THE ORGANIZATION IS RECOGNIZED AS A TAX-EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND, THEREFORE, IS NOT SUBJECT TO INCOME TAX. THE ORGANIZATION BELIEVES ITS EXEMPT STATUS WILL BE SUSTAINED UNDER AUDIT AND BELIEVES IT DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS. NO REQUIRED ANNUAL RETURNS FOR ORGANIZATIONS EXEMPT FROM INCOME TAX ARE CURRENTLY UNDER EXAMINATION BY TAXING JURISDICTIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART III, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ART AUCTION
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt017458
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt013534
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03384
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03384
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IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED WITH THE BOARD TREASURER. COMPLETION AND FILING OF THE FORM 990 IS REPORTED TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPENSATION OF LIBRARY ADMINISTRATOR IS REVIEWED ANNUALLY AND CHANGES ARE APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE FOR INSPECTION BY CONTACTING THE TREASURER OF THE LIBRARY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02590732
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02589933

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