Civic Intelligence

Westfield Public Library Assn Inc.

990EZ • Fiscal year 2024 • EIN 23-6395254

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 12, 2025

Organization ProfileWWW.WESTFIELDPUBLICLIBRARY.COM
147 Maple StreetWestfield, PA 16950

(814) 367-5411

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Higher debt load relative to assets than 60% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.02x

Higher debt load relative to revenue than 71% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

34th percentile

-4.2%

Higher net margin than 34% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

86th percentile

$23,434

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 33.7% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

46th percentile

-0.7%

Faster asset growth than 46% of similar nonprofits.

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

Revenue Growth

15th percentile

-37%

Faster revenue growth than 15% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$437,874

Down $2,887 (-0.7%) from 2023

Net Assets

Down

$436,525

Down $2,954 (-0.7%) from 2023

Liabilities

Up

$1,349

Up $67 (+5.2%) from 2023

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin34th percentile

Revenue

Down

$69,589

Down $41,530 (-37%) from 2023

Expenses

Down

$72,544

Down $36,699 (-34%) from 2023

Net Income

Down

-$2,955

Down $4,831 (-258%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth46th percentile

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

$600K$400K$200K$0Assets 2010: $420,650Liabilities 2010: $0Net Assets 2010: $420,6502010Assets 2011: $416,440Liabilities 2011: $0Net Assets 2011: $416,4402011Assets 2012: $409,427Liabilities 2012: $0Net Assets 2012: $409,4272012Assets 2013: $409,074Liabilities 2013: $0Net Assets 2013: $409,0742013Assets 2016: $464,203Liabilities 2016: $2,212Net Assets 2016: $461,9912016Assets 2017: $467,831Liabilities 2017: $3,656Net Assets 2017: $464,1752017Assets 2018: $456,718Liabilities 2018: $2,058Net Assets 2018: $454,6602018Assets 2019: $443,880Liabilities 2019: $2,071Net Assets 2019: $441,8092019Assets 2020: $462,155Liabilities 2020: $2,147Net Assets 2020: $460,0082020Assets 2021: $457,356Liabilities 2021: $2,243Net Assets 2021: $455,1132021Assets 2022: $440,134Liabilities 2022: $2,532Net Assets 2022: $437,6022022Assets 2023: $440,761Liabilities 2023: $1,282Net Assets 2023: $439,4792023Assets 2024: $437,874Liabilities 2024: $1,349Net Assets 2024: $436,5252024

Highlighted filing

2024

Assets$437,874
Liabilities$1,349
Net Assets$436,525
Open 2024 Filing

Operations Trend

Revenue Growth15th percentile

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

$150K$100K$50K$0-$50KRevenue 2010: $59,905Expenses 2010: $49,247Net Income 2010: $10,6582010Revenue 2011: $44,927Expenses 2011: $49,137Net Income 2011: -$4,2102011Revenue 2012: $48,836Expenses 2012: $55,849Net Income 2012: -$7,0132012Revenue 2013: $58,507Expenses 2013: $58,860Net Income 2013: -$3532013Revenue 2016: $99,428Expenses 2016: $59,874Net Income 2016: $39,5542016Revenue 2017: $54,875Expenses 2017: $63,033Net Income 2017: -$8,1582017Revenue 2018: $50,230Expenses 2018: $59,745Net Income 2018: -$9,5152018Revenue 2019: $54,216Expenses 2019: $67,067Net Income 2019: -$12,8512019Revenue 2020: $85,043Expenses 2020: $66,844Net Income 2020: $18,1992020Revenue 2021: $58,746Expenses 2021: $63,641Net Income 2021: -$4,8952021Revenue 2022: $60,301Expenses 2022: $77,812Net Income 2022: -$17,5112022Revenue 2023: $111,119Expenses 2023: $109,243Net Income 2023: $1,8762023Revenue 2024: $69,589Expenses 2024: $72,544Net Income 2024: -$2,9552024

Highlighted filing

2024

Revenue$69,589
Expenses$72,544
Net Income-$2,955
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.0
Gross Receipts
$69,589
Mission and Program Overview

Mission

Public Library

To provide a free library for the residents of westfield, pa and the surrounding areas.

Program Services

DescriptionGrantsExpenses
OPERATION OF COMMUNITY LIBRARY AND LIBRARY PROGRAMS FOR RESIDENTS OF WESTFIELD, PA AND SURROUNDING AREAS.-$62,450
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
REBECCA NAGYLibrary DirePT$23,434-$23,434
MICHELLE SAMAPresident-$0--
ZACHARY SMITHVice-Preside-$0--
PEGGY WILLIAMSSecretary-$0--
PETE SAMABoard Member-$0--
RALPH WOLSTENHOLMEBoard Member-$0--
BETSY HALETreasurer-$0--
CHRIS KILGUSBoard Member-$0--
CONNIE REEDBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Westfield Public Library
EIN
23-6395254
Phone
8143675411
Address
147 MAPLE STREET, WESTFIELD, PA 16950

Signing Officer

Name
Betsy Hale
Title
Treasurer
Phone
8143675411
Signed
2025-11-12
Discuss with paid preparer
Yes

Preparer

Firm
Guthrie & Co Pc
Address
1550 S MAIN ST STE 4, MANSFIELD, PA 16933
Preparer
Lisa M Guthrie CPA
Phone
5706623824
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Other revenue 1,500 misc rev 183 total 1,683”

Form 990-ez, Part I, Line 16

“Expenses office supplies 3,189 insurance 4,019 library materials 15,272 reading programs 1,941 fundraising costs 186 dues and memberships 439 total 25,046”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 1,281 1,349”

Form 990-ez, Part III

“To provide a free library for the residents of westfield, pa and the surrounding areas.”

Raw XML Appendix173 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WESTFIELD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt623434
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MICHELLE SAMA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ZACHARY SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2PEGGY WILLIAMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3PETE SAMA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4RALPH WOLSTENHOLME
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5BETSY HALE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6REBECCA NAGY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7CHRIS KILGUS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8CONNIE REED
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE-PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6LIBRARY DIRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt025046
IRS990EZ/OtherRevenueTotalAmt01683
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE A FREE LIBRARY FOR THE RESIDENTS OF WESTFIELD, PA AND THE SURROUNDING AREAS.
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IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/SalariesOtherCompEmplBnftAmt031817
IRS990EZ/SchoolOperatingInd0false
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IRS990EZ/TanningServicesProvidedInd0false
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IRS990EZ/TotalRevenueAmt069589
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.WESTFIELDPUBLICLIBRARY.COM
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0FEES/CHARGES/OTHER INCOME 0
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt059223
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt098271
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt054179
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt050781
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt06603
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IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.85720
IRS990ScheduleA/PublicSupportPY170Pct00.85820
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt072141
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IRS990ScheduleA/TotalSupportAmt0367833
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER REVENUE 1,500 MISC REV 183 TOTAL 1,683
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES OFFICE SUPPLIES 3,189 INSURANCE 4,019 LIBRARY MATERIALS 15,272 READING PROGRAMS 1,941 FUNDRAISING COSTS 186 DUES AND MEMBERSHIPS 439 TOTAL 25,046
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,281 1,349
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TO PROVIDE A FREE LIBRARY FOR THE RESIDENTS OF WESTFIELD, PA AND THE SURROUNDING AREAS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BETSY HALE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08143675411
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTFIELD PUBLIC LIBRARY
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0236395254
ReturnHeader/Filer/PhoneNum08143675411
ReturnHeader/Filer/USAddress/AddressLine1Txt0147 MAPLE STREET
ReturnHeader/Filer/USAddress/CityNm0WESTFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd016950
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472135807
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GUTHRIE & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01550 S MAIN ST STE 4
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MANSFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd016933
ReturnHeader/PreparerPersonGrp/PhoneNum05706623824
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LISA M GUTHRIE CPA
ReturnHeader/ReturnTs02025-11-13T14:13:24-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$437,874
Liabilities
$1,349
Net assets
$436,525
Revenue
$69,589
Expenses
$72,544
Net income
-$2,955
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.38$0.01$4.37$0.70$0.73$0.03
2023Detailed filing. Detailed filing data is available for this year.$4.41$0.01$4.39$1.11$1.09$0.02
2022Detailed filing. Detailed filing data is available for this year.$4.40$0.03$4.38$0.60$0.78$0.18
2021Detailed filing. Detailed filing data is available for this year.$4.57$0.02$4.55$0.59$0.64$0.05
2020Detailed filing. Detailed filing data is available for this year.$4.62$0.02$4.60$0.85$0.67$0.18
2019Detailed filing. Detailed filing data is available for this year.$4.44$0.02$4.42$0.54$0.67$0.13
2018Detailed filing. Detailed filing data is available for this year.$4.57$0.02$4.55$0.50$0.60$0.10
2017Detailed filing. Detailed filing data is available for this year.$4.68$0.04$4.64$0.55$0.63$0.08
2016Detailed filing. Detailed filing data is available for this year.$4.64$0.02$4.62$0.99$0.60$0.40
2013Detailed filing. Detailed filing data is available for this year.$4.09$0.00$4.09$0.59$0.59$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.09$0.00$4.09$0.49$0.56$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.16$0.00$4.16$0.45$0.49$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.21$0.00$4.21$0.60$0.49$0.11