Civic Intelligence

Pennsylvania Library Association

990 • Fiscal year 2024 • EIN 23-6050683

Jan 01, 2024 to Dec 31, 2024 • Filed on Sep 08, 2025

220 Cumberland Parkway Rm/Ste 10Mechanicsburg, PA 17055-5683

(717) 766-7663

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

76th percentile

0.19x

Higher debt load relative to assets than 76% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

0.20x

Higher debt load relative to revenue than 78% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

65th percentile

13%

Higher net margin than 65% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

87th percentile

$100,589

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

71st percentile

15%

Faster asset growth than 71% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

49th percentile

7.3%

Faster revenue growth than 49% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$913,548

Up $121,686 (+15%) from 2023

Net Assets

Up

$740,250

Up $114,500 (+18%) from 2023

Liabilities

Up

$173,298

Up $7,186 (+4.3%) from 2023

Revenue

Up

$866,707

Up $59,255 (+7.3%) from 2023

Expenses

Up

$752,207

Up $27,335 (+3.8%) from 2023

Net Income

Up

$114,500

Up $31,920 (+39%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2010: $578,129Liabilities 2010: $554,266Net Assets 2010: $23,8632010Assets 2011: $382,561Liabilities 2011: $373,998Net Assets 2011: $8,5632011Assets 2017: $383,927Liabilities 2017: $262,210Net Assets 2017: $121,7172017Assets 2018: $629,233Liabilities 2018: $407,100Net Assets 2018: $222,1332018Assets 2019: $687,283Liabilities 2019: $405,912Net Assets 2019: $281,3712019Assets 2020: $604,193Liabilities 2020: $239,973Net Assets 2020: $364,2202020Assets 2021: $714,973Liabilities 2021: $220,586Net Assets 2021: $494,3872021Assets 2022: $705,155Liabilities 2022: $161,985Net Assets 2022: $543,1702022Assets 2023: $791,862Liabilities 2023: $166,112Net Assets 2023: $625,7502023Assets 2024: $913,548Liabilities 2024: $173,298Net Assets 2024: $740,2502024

Highlighted filing

2024

Assets$913,548
Liabilities$173,298
Net Assets$740,250

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0Expenses 2010: $1,303,4222010Expenses 2011: $1,132,0962011Revenue 2017: $743,355Expenses 2017: $720,604Net Income 2017: $22,7512017Revenue 2018: $829,866Expenses 2018: $729,450Net Income 2018: $100,4162018Revenue 2019: $898,740Expenses 2019: $839,502Net Income 2019: $59,2382019Revenue 2020: $706,626Expenses 2020: $623,777Net Income 2020: $82,8492020Revenue 2021: $752,521Expenses 2021: $622,354Net Income 2021: $130,1672021Revenue 2022: $740,555Expenses 2022: $691,772Net Income 2022: $48,7832022Revenue 2023: $807,452Expenses 2023: $724,872Net Income 2023: $82,5802023Revenue 2024: $866,707Expenses 2024: $752,207Net Income 2024: $114,5002024

Highlighted filing

2024

Revenue$866,707
Expenses$752,207
Net Income$114,500
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 8, 2025
Return Version
2024v5.0
Gross Receipts
$874,901
Mission and Program Overview

Mission

The pennsylvania library association provides collaborative leadership, advocacy, education information and referral employment benefits and service for the library and information community in order to enhance access to information resources to benefit the citizens of the commonwealth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$496,863$574,099▲ $77,236
Land, Buildings, and Equipment, Net$131,704$143,311▲ $11,607
Savings and Temporary Cash Investments$91,583$93,872▲ $2,289
Accounts Receivable$53,373$73,436▲ $20,063
Prepaid Expenses and Deferred Charges$9,739$21,830▲ $12,091
Total Assets$791,862$913,548▲ $121,686
Other Assets Total$8,600$7,000▼ $1,600
Liabilities
Deferred Revenue$99,873$102,879▲ $3,006
Other Liabilities$37,984$40,337▲ $2,353
Accounts Payable and Accrued Expenses$28,255$30,082▲ $1,827
Total Liabilities$166,112$173,298▲ $7,186
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$612,427$725,772▲ $113,345
Net Assets With Donor Restrictions$13,323$14,478▲ $1,155
Total Net Assets Fund Balance$625,750$740,250▲ $114,500
Total Liabilities and Net Assets / Fund Balance$791,862$913,548▲ $121,686

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$143,311$158,204$301,515
Equipment-$56,922$56,922

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$13,763$1,155▲ $546-$15,464
2023$12,993$330▲ $440-$13,763
2022$11,118$1,875--$12,993
2021$9,888$1,230--$11,118
2020$7,778$2,110--$9,888
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christi BukerExec DirectoFT$85,029$15,560$100,589

Board Members and Trustees

NameTitle
Sylvia OrnerPresident
Mary Grace Collier-kislerDirector-at
Emily ReedDirector-at-
Kimberly HrivnakDirector-at-
Leslie SwopeDirector-at-
Nicole HenlineDirector-at-
Rick MillerDirector-at-
Stephanie WilliamsDirector-at-
Karla Trout1st Vice Pre
Carolyn Blatchley2nd Vice Pre
Robyn Vittek2nd Vice Pre
Tina Hertel3rd Vice Pre
Robbin DegeratuAla Councilo
Melissa RowsePast Preside
Brady ClemensTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$473,614
Program Service Revenue
$356,244
Investment Income
$3,786
Other Revenue
$33,063
All Other Contributions
$50,866
Change in Net Assets
$114,500

Audited Revenue Reconciliation

Revenue per Audited Statements
$866,707
Total Revenue per Audited Statements
$866,707
Total Revenue per Form 990
$866,707
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$403,599
Salaries, Compensation, and Employee Benefits$343,608
Grants and Similar Amounts Paid$5,000
Total Fundraising Expense$1,186
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$113,437$75,624-$189,061
Conferences and Meetings$107,714--$107,714
Fees for Services Other$102,983--$102,983
Current Officers, Directors, Trustees, and Key Employees$60,353$40,236-$100,589
Fees for Services Lobbying$44,576--$44,576
Occupancy-$39,517-$39,517
Office Expenses$20,638$12,746-$33,384
Other Employee Benefits$15,688$10,458-$26,146
Travel$19,735$4,041-$23,776
Payroll Taxes$13,774$9,183-$22,957
Fees for Services Accounting$750$20,043-$20,793
Information Technology$1,124$15,309-$16,433
Depreciation Depletion-$8,213-$8,213
Grants to Domestic Orgs$5,000--$5,000
Pension Plan Contributions$2,912$1,943-$4,855
Other Expenses$2,039$1,891$1,186$1,186
Insurance-$1,094-$1,094
Total Functional Expenses$510,723$240,298$1,186$752,207

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$752,207
Total Expenses per Audited Statements$752,207
Total Expenses per Form 990$752,207
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Agency Funds$31,369
Iclae Funds$8,968
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
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 6

Individual members: personal and contributing members: any individual interested in the purpose of the association may become a individual member upon payment of appropriate dues. Such members enjoy the right to vote, to hold office, and to participate in the association affairs. Such members shall be eligible for participation in any combination of designated units based upon the rules and fees so be set by the board. Organizational members: any library or entity interested in the purpose of the association may become an organizational member upon payment of appropriate dues. Such member shall enjoy all rights and priviledges except shall not be able to vote or holding office.

Form 990, Page 6, Part VI, Line 7A

Eligible members at the time when elections are held may vote.

Form 990, Page 6, Part VI, Line 11B

A copy of the draft 990 is provided to the board electronically before filing.

Form 990, Page 6, Part VI, Line 12C

As part of annual board orientation and at first board meeting of the year, this policy is reviewed, and board members must sign an annual disclosure.

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

When needed, the search committee utilizes online and related information to verify compensation ranges.

Form 990, Page 6, Part VI, Line 19

The association makes information available upon request.

Filing and Contact Details

Filer

Filer Name
Pennsylvania Library Association
EIN
23-6050683
Phone
7177667663
Address
220 CUMBERLAND PARKWAY RM/STE 10, MECHANICSBURG, PA 17055-5683

Signing Officer

Name
Christi Buker
Title
Exec Director
Phone
7177667663
Signed
2025-09-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christi Buker
Formed
1901
Legal Domicile
Pa
Voting Board Members
15
Independent Board Members
15
Employees
7
Volunteers
170

Preparer

Firm
Hamilton & Musser Pc Cpas
Address
176 CUMBERLAND PARKWAY, MECHANICSBURG, PA 17055
Preparer
Matthew a Witmer CPA
Phone
7176973888
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The pennsylvania library association provides collaborative leadership, advocacy, education information and referral employment benefits and service for the library and information community in order to enhance access to information resources to benefit the citizens of the commonwealth.

Form 990, Page 2, Part III, Line 4D

Committee and workshop funds used to pay for a wide range of committee expenses related to the purpose of the association.

Form 990, Part IX, Line 11G

Grant professional fees 102,983 0 0

Financial Statement Notes

Schedule D, Page 3, Part X

The association is exempt from federal income tax as provided by code section 501(c)(3) of the internal revenue code. Donors are entitled to deductions for federal income tax purposes for contributions made to the association in accordance with the internal revenue code. Accordingly, no income tax is incurred unless the association earns income considered to be unrelated business income. The association conduted no activities which were subject to income taxes. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the association. Management evaluated the tax positions taken and concluded that the association had taken no uncertain tax positions that require recognition or disclosure in the financial statements. No provision or benefit for income taxes has been included in these financial statements. With few exceptions, the association is no longer subject to income tax examinations by the u.s. Federal, state or local tax authorities for years before december 31, 2021.

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