Civic Intelligence

Eastern Lancaster County Library

990 • Fiscal year 2019 • EIN 23-6411590

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 27, 2020

11 Chestnut DriveNew Holland, PA 17557

(717) 354-0525

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.00x

Higher debt load relative to assets than 23% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

21st percentile

0.01x

Higher debt load relative to revenue than 21% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

93rd percentile

57%

Higher net margin than 93% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

47th percentile

$55,101

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

92nd percentile

58%

Faster asset growth than 92% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

97th percentile

222%

Faster revenue growth than 97% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,161,804

Up $425,600 (+58%) from 2018

Net Assets

Up

$1,157,088

Up $425,902 (+58%) from 2018

Liabilities

Down

$4,716

Down $302 (-6.0%) from 2018

Revenue

Up

$697,287

Up $480,702 (+222%) from 2018

Expenses

Up

$298,565

Up $5,339 (+1.8%) from 2018

Net Income

Up

$398,722

Up $475,363 (+620%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $895,526Liabilities 2010: $4,273Net Assets 2010: $891,2532010Assets 2011: $846,893Liabilities 2011: $5,007Net Assets 2011: $841,8862011Assets 2012: $808,523Liabilities 2012: $3,421Net Assets 2012: $805,1022012Assets 2013: $783,434Liabilities 2013: $3,945Net Assets 2013: $779,4892013Assets 2014: $841,899Liabilities 2014: $4,173Net Assets 2014: $837,7262014Assets 2017: $812,372Liabilities 2017: $4,545Net Assets 2017: $807,8272017Assets 2018: $736,204Liabilities 2018: $5,018Net Assets 2018: $731,1862018Assets 2019: $1,161,804Liabilities 2019: $4,716Net Assets 2019: $1,157,0882019Assets 2020: $1,220,293Liabilities 2020: $4,731Net Assets 2020: $1,215,5622020Assets 2021: $1,265,497Liabilities 2021: $4,670Net Assets 2021: $1,260,8272021Assets 2022: $1,261,081Liabilities 2022: $7,020Net Assets 2022: $1,254,0612022Assets 2024: $1,262,910Liabilities 2024: $5,752Net Assets 2024: $1,257,1582024

Highlighted filing

2019

Assets$1,161,804
Liabilities$4,716
Net Assets$1,157,088

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $266,2632010Expenses 2011: $266,5092011Expenses 2012: $257,5882012Revenue 2013: $242,962Expenses 2013: $268,575Net Income 2013: -$25,6132013Revenue 2014: $335,213Expenses 2014: $276,976Net Income 2014: $58,2372014Revenue 2017: $256,713Expenses 2017: $268,098Net Income 2017: -$11,3852017Revenue 2018: $216,585Expenses 2018: $293,226Net Income 2018: -$76,6412018Revenue 2019: $697,287Expenses 2019: $298,565Net Income 2019: $398,7222019Revenue 2020: $293,309Expenses 2020: $281,011Net Income 2020: $12,2982020Revenue 2021: $382,034Expenses 2021: $280,294Net Income 2021: $101,7402021Revenue 2022: $408,697Expenses 2022: $315,857Net Income 2022: $92,8402022Revenue 2024: $305,449Expenses 2024: $373,412Net Income 2024: -$67,9632024

Highlighted filing

2019

Revenue$697,287
Expenses$298,565
Net Income$398,722
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 27, 2020
Return Version
2019v5.0
Gross Receipts
$711,290
Mission and Program Overview

Mission

The library's mission is to provide free access to information, education, technology, services and entertainment to facilitate an informed society. The vision of the library is to be a highly valued community source of information, education and entertainment by providing access through innovative services using state-of-the-art technology.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$180,831$551,181▲ $370,350
Land, Buildings, and Equipment, Net$471,900$448,171▼ $23,729
Cash and Non-Interest-Bearing Accounts$33,276$104,904▲ $71,628
Total Assets$736,204$1,161,804▲ $425,600
Other Assets Total$50,197$57,548▲ $7,351
Liabilities
Other Liabilities$5,018$4,716▼ $302
Total Liabilities$5,018$4,716▼ $302
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$680,989$1,099,541▲ $418,552
Net Assets With Donor Restrictions$50,197$57,547▲ $7,350
Total Net Assets Fund Balance$731,186$1,157,088▲ $425,902
Total Liabilities and Net Assets / Fund Balance$736,204$1,161,804▲ $425,600

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$431,765$549,817$981,582
Equipment$16,406$184,384$200,790
Other Land Buildings-$4,138$4,138
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Heather SmithLibrary DireFT$55,101$55,101

Board Members and Trustees

NameTitle
Chris RisserPresident
Brandi LeeTrustee
Hallie MartyniukTrustee
Jim CostelloTrustee
Kendra BabbTrustee
Terry HarmerTrustee
Gail ErtzgardSecretary
Mike IrelandTreasurer
Josh MartinVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$630,514
Program Service Revenue
$24,896
Investment Income
$7,664
Other Revenue
$34,213
All Other Contributions
$519,255
Change in Net Assets
$398,722

Audited Revenue Reconciliation

Revenue per Audited Statements
$697,287
Total Revenue per Audited Statements
$697,287
Total Revenue per Form 990
$697,287
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$183,946
Other Expenses$114,619
Total Fundraising Expense$8,587
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$98,577$6,530-$105,107
Current Officers, Directors, Trustees, and Key Employees$22,040$27,551$5,510$55,101
Depreciation Depletion$29,730--$29,730
Payroll Taxes$14,089$4,218$644$18,951
Fees for Services Accounting-$7,538-$7,538
Office Expenses-$3,576$2,268$5,844
All Other Expenses$1,409$3,695-$5,104
Insurance$4,068--$4,068
Other Expenses$3,940--$3,940
Pension Plan Contributions$2,314$725$106$3,145
Fees for Service Investment Mgmnt Fees-$3,065-$3,065
Other Employee Benefits$1,289$294$59$1,642
Travel-$1,254-$1,254
Advertising-$718-$718
Information Technology$553--$553
Total Functional Expenses$230,814$59,164$8,587$298,565

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$298,565
Total Expenses per Audited Statements$298,565
Total Expenses per Form 990$298,565
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$48,216
Fundraising Direct Expenses$14,003
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$53,216$48,216$14,003$34,213
Total Events$53,216$48,216$14,003$34,213
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Liab$4,716
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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 11B

Form 990 is made available to all board members to review prior to filing. The board treasurer and president review and sign the 990.

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

Organization requires annual disclosure.

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

A personnel committee made up of board members reviews salaries and determines any increase on an annual basis.

Form 990, Page 6, Part VI, Line 19

Governing documents and financial statements are available and provided to the public as requested.

Filing and Contact Details

Filer

Filer Name
Eastern Lancaster County Library
EIN
23-6411590
Phone
7173540525
Address
11 CHESTNUT DRIVE, NEW HOLLAND, PA 17557

Signing Officer

Name
Mike Ireland
Title
Treasurer
Phone
7173540525
Signed
2020-07-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Ireland
Formed
1966
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
17
Volunteers
6

Preparer

Firm
Wnc Cpas & Consultants LLC
Address
1360 RIDGE AVE, EPHRATA, PA 17522-9659
Preparer
Dean a Hoover CPA
Phone
7173363801
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The library's mission is to provide free access to information, education, technology, services and entertainment to facilitate an informed society. The vision of the library is to be a highly valued community source of information, education and entertainment by providing access through innovative services using state-of-the-art technology.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0LIBRARY DIRE
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IRS990/ProgramServiceRevenueGrp/Desc1RENTAL FEES
IRS990/ProgramServiceRevenueGrp/Desc2LIBRARY USE CHARGES
IRS990/ProgramServiceRevenueGrp/Desc3MISCELLANEOUS INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt014741
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15457
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt24576
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3122
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt014741
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15457
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt24576
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3122
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0158544
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-2062
IRS990/PYOtherExpensesAmt0114514
IRS990/PYOtherRevenueAmt037707
IRS990/PYProgramServiceRevenueAmt022396
IRS990/PYRevenuesLessExpensesAmt0-76641
IRS990/PYSalariesCompEmpBnftPaidAmt0178712
IRS990/PYTotalExpensesAmt0293226
IRS990/PYTotalRevenueAmt0216585
IRS990/ReconcilationRevenueExpnssAmt0398722
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt024896
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0180831
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0551181
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0630514
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0158544
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0176892
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0193400
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0145155
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01304505
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt07664
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0-2062
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt08747
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03731
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0823
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt018903
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0217320
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98570
IRS990ScheduleA/PublicSupportPY170Pct00.98600
IRS990ScheduleA/PublicSupportTotal170Amt01304505
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0630514
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0158544
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0176892
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0193400
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0145155
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01304505
IRS990ScheduleA/TotalSupportAmt01323408
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0431765
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0549817
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0981582
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt016406
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0184384
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0200790
IRS990ScheduleD/ExpensesSubtotalAmt0298565
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04138
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04138
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04716
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX LIAB
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0448171
IRS990ScheduleD/TotalExpensesPerForm990Amt0298565
IRS990ScheduleD/TotalLiabilityAmt04716
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IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt05000
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt014003
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LIBRARY'S MISSION IS TO PROVIDE FREE ACCESS TO INFORMATION, EDUCATION, TECHNOLOGY, SERVICES AND ENTERTAINMENT TO FACILITATE AN INFORMED SOCIETY. THE VISION OF THE LIBRARY IS TO BE A HIGHLY VALUED COMMUNITY SOURCE OF INFORMATION, EDUCATION AND ENTERTAINMENT BY PROVIDING ACCESS THROUGH INNOVATIVE SERVICES USING STATE-OF-THE-ART TECHNOLOGY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS TO REVIEW PRIOR TO FILING. THE BOARD TREASURER AND PRESIDENT REVIEW AND SIGN THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION REQUIRES ANNUAL DISCLOSURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A PERSONNEL COMMITTEE MADE UP OF BOARD MEMBERS REVIEWS SALARIES AND DETERMINES ANY INCREASE ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE AND PROVIDED TO THE PUBLIC AS REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt0736204
IRS990/TotalAssetsGrp/EOYAmt01161804
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0630514
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt08587
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt059164
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0230814
IRS990/TotalFunctionalExpensesGrp/TotalAmt0298565
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IRS990/TotalLiabilitiesGrp/BOYAmt05018
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0731186
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IRS990/TotalVolunteersCnt06

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.01$1.26$0.31$0.37$0.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.01$1.25$0.41$0.32$0.09
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.00$1.26$0.38$0.28$0.10
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.00$1.22$0.29$0.28$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.16$0.70$0.30$0.40
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.01$0.73$0.22$0.29$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.00$0.81$0.26$0.27$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$0.34$0.28$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$0.24$0.27$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.00$0.81$0.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.01$0.84$0.27
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.00$0.89$0.27