Civic Intelligence

Easton Area Public Library

990 • Fiscal year 2020 • EIN 23-6395216

Jul 01, 2019 to Jun 30, 2020 • Filed on Oct 23, 2020

515 Church StreetEaston, PA 18042

(610) 258-2917

Siviq Scores

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

Liabilities / Assets

27th percentile

0.01x

Higher debt load relative to assets than 27% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

22nd percentile

0.01x

Higher debt load relative to revenue than 22% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

74th percentile

21%

Higher net margin than 74% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

79th percentile

30%

Faster asset growth than 79% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

65th percentile

9.9%

Faster revenue growth than 65% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$2,195,390

Up $509,353 (+30%) from 2019

Net Assets

Up

$2,168,426

Up $504,909 (+30%) from 2019

Liabilities

Up

$26,964

Up $4,444 (+20%) from 2019

Revenue

Up

$2,344,031

Up $211,306 (+9.9%) from 2019

Expenses

Down

$1,861,287

Down $7,722 (-0.4%) from 2019

Net Income

Up

$482,744

Up $219,028 (+83%) from 2019

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2019: $1,686,037Liabilities 2019: $22,520Net Assets 2019: $1,663,5172019Assets 2020: $2,195,390Liabilities 2020: $26,964Net Assets 2020: $2,168,4262020Assets 2021: $3,095,660Liabilities 2021: $6,459Net Assets 2021: $3,089,2012021Assets 2022: $3,196,974Liabilities 2022: $23,647Net Assets 2022: $3,173,3272022Assets 2023: $3,543,336Liabilities 2023: $99,960Net Assets 2023: $3,443,3762023Assets 2024: $3,951,192Liabilities 2024: $75,929Net Assets 2024: $3,875,2632024Assets 2025: $4,266,659Liabilities 2025: $81,241Net Assets 2025: $4,185,4182025

Highlighted filing

2020

Assets$2,195,390
Liabilities$26,964
Net Assets$2,168,426

Operations Trend

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

$3.0M$2.0M$1.0M$0Revenue 2019: $2,132,725Expenses 2019: $1,869,009Net Income 2019: $263,7162019Revenue 2020: $2,344,031Expenses 2020: $1,861,287Net Income 2020: $482,7442020Revenue 2021: $2,594,789Expenses 2021: $1,826,632Net Income 2021: $768,1572021Revenue 2022: $2,340,493Expenses 2022: $2,039,330Net Income 2022: $301,1632022Revenue 2023: $2,559,679Expenses 2023: $2,381,896Net Income 2023: $177,7832023Revenue 2024: $2,586,147Expenses 2024: $2,332,612Net Income 2024: $253,5352024Revenue 2025: $2,599,734Expenses 2025: $2,438,368Net Income 2025: $161,3662025

Highlighted filing

2020

Revenue$2,344,031
Expenses$1,861,287
Net Income$482,744
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Oct 23, 2020
Return Version
2019v5.1
Gross Receipts
$2,386,348
Mission and Program Overview

Mission

To provide free library services to all residents of the easton area school district

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$930,442$1,380,645▲ $450,203
Investments in Publicly Traded Securities$650,949$642,716▼ $8,233
Prepaid Expenses and Deferred Charges$37,835$91,887▲ $54,052
Land, Buildings, and Equipment, Net$64,978$79,639▲ $14,661
Cash and Non-Interest-Bearing Accounts$1,833$503▼ $1,330
Total Assets$1,686,037$2,195,390▲ $509,353
Liabilities
Accounts Payable and Accrued Expenses$22,520$26,964▲ $4,444
Total Liabilities$22,520$26,964▲ $4,444
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,016,563$1,525,710▲ $509,147
Net Assets With Donor Restrictions$646,954$642,716▼ $4,238
Total Net Assets Fund Balance$1,663,517$2,168,426▲ $504,909
Total Liabilities and Net Assets / Fund Balance$1,686,037$2,195,390▲ $509,353

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$79,639$1,078,703$1,158,342
Land$0--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$646,954$525▲ $33,129$219,941$460,667
2018$375,019$235,321▲ $36,614-$646,954
2017$375,019---$375,019
2016$375,019---$375,019
2015$165,626$209,393--$375,019
Compensation and Service Providers

Board Members and Trustees

NameTitle
Betsy WalkerPresident
Timothy ReillyVice President
Abby Van Horne-brettDirector
Catherine LongDirector
John ThomasDirector
Ana Ramirez-luhrsSecretary
Peter LakeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,260,295
Program Service Revenue
$47,217
Investment Income
$35,164
Other Revenue
$1,355
All Other Contributions
$233,925
Change in Net Assets
$482,744

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table2$418,571$10 PER SQ FT.
Total Noncash Contributions2$418,571-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,344,031
Revenue Not Reported on Form 990
$440,736
Total Revenue per Audited Statements
$2,784,767
Total Revenue per Form 990
$2,344,031
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,380,304
Other Expenses$480,983
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$911,350$0$0$911,350
Pension Plan Contributions$226,272$29,585$0$255,857
Current Officers, Directors, Trustees, and Key Employees$0$93,501$0$93,501
Occupancy$79,336$0$0$79,336
Payroll Taxes$61,292$15,055$0$76,347
Other Employee Benefits$34,299$8,950$0$43,249
Information Technology$22,572$0$0$22,572
Other Expenses$0$18,790$0$18,790
Depreciation Depletion$17,634$0$0$17,634
Conferences and Meetings$4,025$5,497$0$9,522
Fees for Services Accounting$889$7,996$0$8,885
Office Expenses$4,404$0$0$4,404
Total Functional Expenses$1,669,771$191,516$0$1,861,287

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,279,858
Expenses per Audited Statements$1,861,287
Total Expenses per Form 990$1,861,287
Expenses Not Reported on Form 990$418,571
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
Annual disclosure for covered persons
No
Audit committee
No
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
No
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
Filing and Contact Details

Filer

Filer Name
Easton Area Public Library
EIN
23-6395216
Phone
6102582917
Address
515 CHURCH STREET, EASTON, PA 18042

Signing Officer

Name
Jennifer Long
Title
Director
Phone
6102582917
Signed
2020-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Long
Formed
1811
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
67
Volunteers
35

Preparer

Firm
Palmer and Company
Address
40 SOUTH 4TH STREET, EASTON, PA 18042
Preparer
Scott R Fleming
Phone
6102580401
Supplemental Narrative

Additional Explanations

Pt VI, Line 19

Copies of the 990 and financial statements can be requested by the general public by written request, in person, or by telephone. Copies will be provided.

Pt VI, Line 11B

The 990 was presented and explained to the board at the same time that the audit was presented.

Financial Statement Notes

Pt III, Line 1A

The organization's collections are made up of artifacts of historical significance and art objects that are held for educational, research and curatorial purposes. Each of the items is preserved and cared for and activities verifying their existence and assessing their condition are performed continuously. An appraisal at june 16, 2009 for the current collection suggested a value of $1,827,525

Pt III, Line 4

The library displays a historical flag.

Pt V, Line 4

Endowment funds are restricted for the purpose of funding the marx local history room in the library

Raw XML AppendixShowing 400 of 486 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/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02007499
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt024674
IRS990/PYOtherExpensesAmt0526273
IRS990/PYOtherRevenueAmt026667
IRS990/PYProgramServiceRevenueAmt073885
IRS990/PYRevenuesLessExpensesAmt0263716
IRS990/PYSalariesCompEmpBnftPaidAmt01342736
IRS990/PYTotalExpensesAmt01869009
IRS990/PYTotalRevenueAmt02132725
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0482744
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt048572
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0930442
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01380645
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02260295
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02007699
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01938760
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01446346
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0259266
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt07912366
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt0418571
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt0406380
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt0449548
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt0910760
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt01014804
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt03200063
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt021942
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt024674
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt019447
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt015885
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt014086
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt096034
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99140
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.99030
IRS990ScheduleA/PublicSupportTotal170Amt011112429
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02678866
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02414079
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02388308
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02357106
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01274070
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt011112429
IRS990ScheduleA/TotalSupportAmt011208463
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/BoardDesignatedBalanceEOYPct00.10000
IRS990ScheduleD/CollectionUsedPreservationInd0X
IRS990ScheduleD/CollectionUsedPubExhibitionInd0X
IRS990ScheduleD/CollUsedScholarlyRsrchInd0X
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0646954
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0525
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0460667
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt033129
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0219941
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0375019
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0235321
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0646954
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt036614
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0375019
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0375019
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0375019
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0375019
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0165626
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0209393
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0375019
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0418571
IRS990ScheduleD/DonatedServicesUseFcltsAmt0418571
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/ExpensesNotReportedAmt0418571
IRS990ScheduleD/ExpensesSubtotalAmt01861287
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt022165
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt079639
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01078703
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01158342
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.90000
IRS990ScheduleD/RevenueNotReportedAmt0440736
IRS990ScheduleD/RevenueSubtotalAmt02344031
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S COLLECTIONS ARE MADE UP OF ARTIFACTS OF HISTORICAL SIGNIFICANCE AND ART OBJECTS THAT ARE HELD FOR EDUCATIONAL, RESEARCH AND CURATORIAL PURPOSES. EACH OF THE ITEMS IS PRESERVED AND CARED FOR AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. AN APPRAISAL AT JUNE 16, 2009 FOR THE CURRENT COLLECTION SUGGESTED A VALUE OF $1,827,525
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE LIBRARY DISPLAYS A HISTORICAL FLAG.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2ENDOWMENT FUNDS ARE RESTRICTED FOR THE PURPOSE OF FUNDING THE MARX LOCAL HISTORY ROOM IN THE LIBRARY
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt III, Line 1a
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt III, Line 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt V, Line 4
IRS990ScheduleD/TotalBookValueLandBuildingsAmt079639
IRS990ScheduleD/TotalExpensesPerForm990Amt01861287
IRS990ScheduleD/TotalRevenuePerForm990Amt02344031
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02784767
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02279858
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt02
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0FACILITIES
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0$10 PER SQ FT.
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt0418571
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0true
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPIES OF THE 990 AND FINANCIAL STATEMENTS CAN BE REQUESTED BY THE GENERAL PUBLIC BY WRITTEN REQUEST, IN PERSON, OR BY TELEPHONE. COPIES WILL BE PROVIDED.

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