Civic Intelligence

Easton Area Public Library

990 • Fiscal year 2021 • EIN 23-6395216

Jul 01, 2020 to Jun 30, 2021 • Filed on Sep 30, 2021

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

22nd percentile

0.00x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

20th percentile

0.00x

Higher debt load relative to revenue than 20% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

73rd percentile

30%

Higher net margin than 73% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

83rd percentile

41%

Faster asset growth than 83% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

48th percentile

11%

Faster revenue growth than 48% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$3,095,660

Up $900,270 (+41%) from 2020

Net Assets

Up

$3,089,201

Up $920,775 (+42%) from 2020

Liabilities

Down

$6,459

Down $20,505 (-76%) from 2020

Revenue

Up

$2,594,789

Up $250,758 (+11%) from 2020

Expenses

Down

$1,826,632

Down $34,655 (-1.9%) from 2020

Net Income

Up

$768,157

Up $285,413 (+59%) from 2020

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

2021

Assets$3,095,660
Liabilities$6,459
Net Assets$3,089,201

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

2021

Revenue$2,594,789
Expenses$1,826,632
Net Income$768,157
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Sep 30, 2021
Return Version
2020v4.1
Gross Receipts
$2,639,326
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$1,380,645$1,781,194▲ $400,549
Investments in Publicly Traded Securities$642,716$1,174,069▲ $531,353
Prepaid Expenses and Deferred Charges$91,887$76,084▼ $15,803
Land, Buildings, and Equipment, Net$79,639$63,592▼ $16,047
Cash and Non-Interest-Bearing Accounts$503$721▲ $218
Total Assets$2,195,390$3,095,660▲ $900,270
Liabilities
Accounts Payable and Accrued Expenses$26,964$6,459▼ $20,505
Total Liabilities$26,964$6,459▼ $20,505
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,525,710$2,325,150▲ $799,440
Net Assets With Donor Restrictions$642,716$764,051▲ $121,335
Total Net Assets Fund Balance$2,168,426$3,089,201▲ $920,775
Total Liabilities and Net Assets / Fund Balance$2,195,390$3,095,660▲ $900,270

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$63,592$1,094,750$1,158,342
Land$0--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$460,667-▲ $190,945-$651,612
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
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
$2,540,852
Program Service Revenue
$22,093
Investment Income
$30,732
Other Revenue
$1,112
All Other Contributions
$440,060
Change in Net Assets
$768,157

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table2$426,942Amount Per Sq Foot
Total Noncash Contributions2$426,942-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,594,789
Revenue Not Reported on Form 990
$582,249
Total Revenue per Audited Statements
$3,177,038
Total Revenue per Form 990
$2,594,789
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,291,539
Other Expenses$535,093
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$848,919$0$0$848,919
Other Employee Benefits$157,546$7,877$0$165,423
Occupancy$112,350$0$0$112,350
Current Officers, Directors, Trustees, and Key Employees$0$106,957$0$106,957
Pension Plan Contributions$90,127$7,393$0$97,520
Payroll Taxes$64,538$8,182$0$72,720
Depreciation Depletion$16,047$0$0$16,047
Other Expenses$0$13,522$0$13,522
Fees for Services Accounting$1,320$9,319$0$10,639
Information Technology$9,693$0$0$9,693
Conferences and Meetings$2,658$4,033$0$6,691
Office Expenses$4,466$0$0$4,466
Total Functional Expenses$1,664,761$161,871$0$1,826,632

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,253,574
Expenses per Audited Statements$1,826,632
Total Expenses per Form 990$1,826,632
Expenses Not Reported on Form 990$426,942
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
2021-09-30
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
68
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 484 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/TotalRevenueColumnAmt23002
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02260295
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt035164
IRS990/PYOtherExpensesAmt0480983
IRS990/PYOtherRevenueAmt01355
IRS990/PYProgramServiceRevenueAmt047217
IRS990/PYRevenuesLessExpensesAmt0482744
IRS990/PYSalariesCompEmpBnftPaidAmt01380304
IRS990/PYTotalExpensesAmt01861287
IRS990/PYTotalRevenueAmt02344031
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0768157
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01380645
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01781194
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02540852
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02260295
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02007699
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01938760
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01446346
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt010193952
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt0426942
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt0418571
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt0406380
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt0449548
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt0910760
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt02612201
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt012933
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt021942
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt024674
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt019447
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt015885
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt094881
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99260
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.99140
IRS990ScheduleA/PublicSupportTotal170Amt012806153
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02967794
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02678866
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02414079
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02388308
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02357106
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt012806153
IRS990ScheduleA/TotalSupportAmt012901034
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/CollectionUsedPreservationInd0X
IRS990ScheduleD/CollectionUsedPubExhibitionInd0X
IRS990ScheduleD/CollUsedScholarlyRsrchInd0X
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0460667
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0651612
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0190945
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0646954
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0525
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0460667
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt033129
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0219941
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0375019
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0235321
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0646954
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt036614
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0375019
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0375019
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0375019
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0375019
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0426942
IRS990ScheduleD/DonatedServicesUseFcltsAmt0426942
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/ExpensesNotReportedAmt0426942
IRS990ScheduleD/ExpensesSubtotalAmt01826632
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0155307
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt063592
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01094750
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01158342
IRS990ScheduleD/RevenueNotReportedAmt0582249
IRS990ScheduleD/RevenueSubtotalAmt02594789
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/TotalBookValueLandBuildingsAmt063592
IRS990ScheduleD/TotalExpensesPerForm990Amt01826632
IRS990ScheduleD/TotalRevenuePerForm990Amt02594789
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03177038
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02253574
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt02
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0FACILITIES
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0AMOUNT PER SQ FOOT
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt0426942
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 WAS PRESENTED AND EXPLAINED TO THE BOARD AT THE SAME TIME THAT THE AUDIT WAS PRESENTED.

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