Civic Intelligence

Everett Free Library

990 • Fiscal year 2018 • EIN 23-6236840

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 22, 2019

137 E Main StreetEverett, PA 15537-1259

(814) 652-5922

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$547,080

Down $60,990 (-10%) from 2017

Net Assets

Down

$545,130

Down $58,856 (-9.7%) from 2017

Liabilities

Down

$1,950

Down $2,134 (-52%) from 2017

Revenue And Expenses

Revenue

Down

$135,705

Down $41,932 (-24%) from 2017

Expenses

Up

$194,561

Up $31,065 (+19%) from 2017

Net Income

Down

-$58,856

Down $72,997 (-516%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $659,444Liabilities 2010: $1,463Net Assets 2010: $657,9812010Assets 2011: $629,539Liabilities 2011: $1,408Net Assets 2011: $628,1312011Assets 2012: $614,124Liabilities 2012: $397Net Assets 2012: $613,7272012Assets 2013: $639,235Liabilities 2013: $1,652Net Assets 2013: $637,5832013Assets 2014: $624,859Liabilities 2014: $1,335Net Assets 2014: $623,5242014Assets 2015: $567,295Liabilities 2015: $2,561Net Assets 2015: $564,7342015Assets 2016: $592,733Liabilities 2016: $2,888Net Assets 2016: $589,8452016Assets 2017: $608,070Liabilities 2017: $4,084Net Assets 2017: $603,9862017Assets 2018: $547,080Liabilities 2018: $1,950Net Assets 2018: $545,1302018Assets 2019: $573,298Liabilities 2019: $1,892Net Assets 2019: $571,4062019Assets 2020: $617,265Liabilities 2020: $1,861Net Assets 2020: $615,4042020Assets 2021: $781,964Liabilities 2021: $2,102Net Assets 2021: $779,8622021Assets 2022: $714,137Liabilities 2022: $21,705Net Assets 2022: $692,4322022Assets 2023: $719,435Liabilities 2023: $17,735Net Assets 2023: $701,7002023Assets 2024: $846,036Liabilities 2024: $13,110Net Assets 2024: $832,9262024

Highlighted filing

2018

Assets$547,080
Liabilities$1,950
Net Assets$545,130

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $159,2562010Expenses 2011: $156,2542011Expenses 2012: $158,4992012Revenue 2013: $177,965Expenses 2013: $154,109Net Income 2013: $23,8562013Revenue 2014: $154,475Expenses 2014: $168,534Net Income 2014: -$14,0592014Revenue 2015: $141,946Expenses 2015: $200,736Net Income 2015: -$58,7902015Revenue 2016: $192,919Expenses 2016: $167,808Net Income 2016: $25,1112016Revenue 2017: $177,637Expenses 2017: $163,496Net Income 2017: $14,1412017Revenue 2018: $135,705Expenses 2018: $194,561Net Income 2018: -$58,8562018Revenue 2019: $191,767Expenses 2019: $165,491Net Income 2019: $26,2762019Revenue 2020: $193,257Expenses 2020: $149,259Net Income 2020: $43,9982020Revenue 2021: $339,271Expenses 2021: $174,813Net Income 2021: $164,4582021Revenue 2022: $181,562Expenses 2022: $268,992Net Income 2022: -$87,4302022Revenue 2023: $217,597Expenses 2023: $208,329Net Income 2023: $9,2682023Revenue 2024: $352,194Expenses 2024: $220,968Net Income 2024: $131,2262024

Highlighted filing

2018

Revenue$135,705
Expenses$194,561
Net Income-$58,856
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 22, 2019
Return Version
2018v3.1
Gross Receipts
$135,705
Mission and Program Overview

Mission

Maintain a public library

Maintain a public library for the residents of the Everett area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$306,933$286,287▼ $20,646
Land, Buildings, and Equipment, Net$178,302$159,887▼ $18,415
Savings and Temporary Cash Investments$73,384$58,711▼ $14,673
Cash and Non-Interest-Bearing Accounts$17,255$11,960▼ $5,295
Total Assets$608,070$547,080▼ $60,990
Other Assets Total$32,196$30,235▼ $1,961
Liabilities
Accounts Payable and Accrued Expenses$4,084$1,950▼ $2,134
Total Liabilities$4,084$1,950▼ $2,134
Net Assets / Fund Balance
Unrestricted Net Assets$584,986$526,130▼ $58,856
Permanently Rstr Net Assets$19,000$19,000→ $0
Total Net Assets Fund Balance$603,986$545,130▼ $58,856
Total Liabilities and Net Assets / Fund Balance$608,070$547,080▼ $60,990

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$146,070$338,575$484,645
Equipment$7,099$124,719$131,818
Land$6,718-$6,718
Other Assets Org$16,855--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$18,816-▼ $998$674$16,855
2017$16,421$1,000▲ $2,499$830$18,816
2016$16,144-▲ $1,123$583$16,421
2015$17,490-▼ $275$793$16,144
2014$17,328-▲ $869$401$17,490
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$121,583
Program Service Revenue
$6,819
Investment Income
$7,287
Other Revenue
$16
All Other Contributions
$45,294
Change in Net Assets
$-58,856

Audited Revenue Reconciliation

Revenue per Audited Statements
$116,991
Revenue Not Reported on Financial Statements
$18,714
Other Revenue Adjustments
$18,714
Total Revenue per Audited Statements
$116,991
Total Revenue per Form 990
$135,705
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$110,734
Salaries, Compensation, and Employee Benefits$83,827
Total Fundraising Expense$3,687
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$68,547$7,616$0$76,163
All Other Expenses$52,747$1,202$3,687$57,636
Depreciation Depletion$18,415$0$0$18,415
Payroll Taxes$6,349$706$0$7,055
Other Expenses$5,516$0$0$5,516
Insurance$4,077$453$0$4,530
Fees for Services Accounting$2,250$250$0$2,500
Office Expenses$2,098$369$0$2,467
Pension Plan Contributions$548$61$0$609
Fees for Service Investment Mgmnt Fees$0$288$0$288
Total Functional Expenses$179,929$10,945$3,687$194,561

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$194,561
Expenses per Audited Statements$175,847
Total Expenses per Audited Statements$175,847
Expenses Not Reported on Financial Statements$18,714
Other Expense Adjustments$18,714
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
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
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
Filing and Contact Details

Filer

Filer Name
Everett Free Library
EIN
23-6236840
Phone
8146525922
Address
137 E Main Street, Everett, PA 15537-1259

Signing Officer

Name
Lisa Appleby
Title
Treasurer
Phone
8146525922
Signed
2019-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Appleby
Formed
1963
Legal Domicile
Pa
Voting Board Members
12
Independent Board Members
12
Employees
12
Volunteers
10

Preparer

Firm
Ritchey Ritchey & Koontz
Address
336 E Pitt Street, Bedford, PA 15522
Preparer
Brad M Koontz
Phone
8146239510
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

990 copy distributed to all Board members

Form 990, Part IX, Line 24E

Building mtce 17042. 17042. 0. 0.

Form 990, Part IX, Line 24E

Education 402. 402. 0. 0.

Form 990, Part IX, Line 24E

Maintenance 5132. 5132. 0. 0.

Form 990, Part IX, Line 24E

Fundraising 3687. 0. 0. 3687.

Form 990, Part IX, Line 24E

Postage 381. 381. 0. 0.

Form 990, Part IX, Line 24E

Telephone 4514. 4063. 451. 0.

Form 990, Part IX, Line 24E

Electric 7510. 6759. 751. 0.

Form 990, Part IX, Line 24E

Other 254. 254. 0. 0.

Form 990, Part IX, Line 24E

Loss on investments 18714. 18714. 0. 0.

Financial Statement Notes

Pt XI, Line 4B

Investment loss

Pt XII, Line 4B

Investment loss

Pt X, Line 2

The Library is exempt from Federal taxes under Section 501(c)(3) of the Internal Revenue Code. It is also exempt from all Pennsylvania corporate income taxes. Federal income tax returns for 2018, 2017 and 2016 are subject to examination by the Internal Revenue Service, generally for three years after they were filed. An income tax position may create an income tax contingency for the Library. As of December 31, 2018, there were no income tax positions that created an income tax contingency.

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IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt019000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Lisa Appleby
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0424920
IRS990/ProgramServiceRevenueGrp/Desc0Charges & rentals
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06819
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0138100
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt032318
IRS990/PYOtherExpensesAmt088969
IRS990/PYOtherRevenueAmt0225
IRS990/PYProgramServiceRevenueAmt06994
IRS990/PYRevenuesLessExpensesAmt014141
IRS990/PYSalariesCompEmpBnftPaidAmt074527
IRS990/PYTotalExpensesAmt0163496
IRS990/PYTotalRevenueAmt0177637
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-58856
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0135705
IRS990/SavingsAndTempCashInvstGrp/BOYAmt073384
IRS990/SavingsAndTempCashInvstGrp/EOYAmt058711
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part II, Line 10 Description: Program svc revenue 2014: 2913. 2015: 8068. 2016: 7736. 2017: 6994. 2018: 6819. Description: Fines 2014: 1038. 2015: 1712. Description: Other 2014: 1124. 2015: 2741. 2016: 506. 2017: 225. 2018: 16.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0121583
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0138100
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0154722
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0118006
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0131727
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0664138
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt07287
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt032318
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt029955
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0811
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt017673
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt088044
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt06835
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt07219
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt08242
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt012521
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt05075
IRS990ScheduleA/OtherIncome170Grp/TotalAmt039892
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.83850
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.81770
IRS990ScheduleA/PublicSupportTotal170Amt0664138
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0121583
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0138100
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0154722
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0118006
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0131727
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0664138
IRS990ScheduleA/TotalSupportAmt0792074
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0146070
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0338575
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0484645
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt0289
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt018816
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt016855
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-998
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0674
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0274
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt016421
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt01000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt018816
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02499
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0830
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt0263
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt016144
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt016421
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01123
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0583
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt0278
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt017490
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt016144
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-275
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0793
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt0306
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt017328
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt017490
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0869
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0401
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt07099
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0124719
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0131818
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt018714
IRS990ScheduleD/ExpensesSubtotalAmt0175847
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt06718
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt06718
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt013380
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt116855
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Art collection
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Community Foundation
IRS990ScheduleD/OtherExpensesNotIncludedAmt018714
IRS990ScheduleD/OtherRevenuesNotIncludedAmt018714
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt018714
IRS990ScheduleD/RevenueSubtotalAmt0116991
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Investment loss
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Investment loss
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2The Library is exempt from Federal taxes under Section 501(c)(3) of the Internal Revenue Code. It is also exempt from all Pennsylvania corporate income taxes. Federal income tax returns for 2018, 2017 and 2016 are subject to examination by the Internal Revenue Service, generally for three years after they were filed. An income tax position may create an income tax contingency for the Library. As of December 31, 2018, there were no income tax positions that created an income tax contingency.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XI, Line 4b
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XII, Line 4b
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt X, Line 2

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.46$0.13$8.33$3.52$2.21$1.31
2023Detailed filing. Detailed filing data is available for this year.$7.19$0.18$7.02$2.18$2.08$0.09
2022Detailed filing. Detailed filing data is available for this year.$7.14$0.22$6.92$1.82$2.69$0.87
2021Detailed filing. Detailed filing data is available for this year.$7.82$0.02$7.80$3.39$1.75$1.64
2020Detailed filing. Detailed filing data is available for this year.$6.17$0.02$6.15$1.93$1.49$0.44
2019Detailed filing. Detailed filing data is available for this year.$5.73$0.02$5.71$1.92$1.65$0.26
2018Detailed filing. Detailed filing data is available for this year.$5.47$0.02$5.45$1.36$1.95$0.59
2017Detailed filing. Detailed filing data is available for this year.$6.08$0.04$6.04$1.78$1.63$0.14
2016Detailed filing. Detailed filing data is available for this year.$5.93$0.03$5.90$1.93$1.68$0.25
2015Detailed filing. Detailed filing data is available for this year.$5.67$0.03$5.65$1.42$2.01$0.59
2014Detailed filing. Detailed filing data is available for this year.$6.25$0.01$6.24$1.54$1.69$0.14
2013Detailed filing. Detailed filing data is available for this year.$6.39$0.02$6.38$1.78$1.54$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.14$0.00$6.14$1.58
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.30$0.01$6.28$1.56
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.59$0.01$6.58$1.59