Civic Intelligence

Eastern Lancaster County Library

990 • Fiscal year 2020 • EIN 23-6411590

Jan 01, 2020 to Dec 31, 2020 • Filed on Sep 13, 2021

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

22nd percentile

0.00x

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

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

Liabilities / Revenue

24th percentile

0.02x

Higher debt load relative to revenue than 24% of similar nonprofits.

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

Net Margin

48th percentile

4.2%

Higher net margin than 48% 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

48th percentile

5.0%

Faster asset growth than 48% of similar nonprofits.

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

Revenue Growth

6th percentile

-58%

Faster revenue growth than 6% of similar nonprofits.

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

Assets

Up

$1,220,293

Up $58,489 (+5.0%) from 2019

Net Assets

Up

$1,215,562

Up $58,474 (+5.1%) from 2019

Liabilities

Up

$4,731

Up $15 (+0.3%) from 2019

Revenue

Down

$293,309

Down $403,978 (-58%) from 2019

Expenses

Down

$281,011

Down $17,554 (-5.9%) from 2019

Net Income

Down

$12,298

Down $386,424 (-97%) from 2019

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

2020

Assets$1,220,293
Liabilities$4,731
Net Assets$1,215,562

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

2020

Revenue$293,309
Expenses$281,011
Net Income$12,298
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Sep 13, 2021
Return Version
2020v4.0
Gross Receipts
$299,809
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$551,181$588,031▲ $36,850
Land, Buildings, and Equipment, Net$448,171$441,644▼ $6,527
Cash and Non-Interest-Bearing Accounts$104,904$129,075▲ $24,171
Total Assets$1,161,804$1,220,293▲ $58,489
Other Assets Total$57,548$61,543▲ $3,995
Liabilities
Other Liabilities$4,716$4,731▲ $15
Total Liabilities$4,716$4,731▲ $15
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,099,541$1,154,019▲ $54,478
Net Assets With Donor Restrictions$57,547$61,543▲ $3,996
Total Net Assets Fund Balance$1,157,088$1,215,562▲ $58,474
Total Liabilities and Net Assets / Fund Balance$1,161,804$1,220,293▲ $58,489

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$441,644$768,793$1,210,437
Other Assets Org$61,543--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$608,729$25▲ $48,788-$649,574
2019$50,198$529,100▲ $31,694-$608,729
2018$55,956-▼ $3,252-$50,198
2017$48,814-▲ $4,665-$55,956
2016$46,782$75▲ $2,432-$48,814
Compensation and Service Providers

Board Members and Trustees

NameTitle
Josh MartinPresident
Brandi LeeTrustee
Kendra BabbTrustee
Lori KeirTrustee
Sarah BednarTrustee
Terry HarmerTrustee
Jim CostelloTrustee - No
Heather SmithLibrary Dire
Mark DiltsSecretary
Mike IrelandTreasurer
Hallie MartyniukVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$276,371
Program Service Revenue
$9,246
Investment Income
$3,192
Other Revenue
$4,500
All Other Contributions
$64,494
Change in Net Assets
$12,298

Audited Revenue Reconciliation

Revenue per Audited Statements
$293,309
Total Revenue per Audited Statements
$293,309
Total Revenue per Form 990
$293,309
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$182,684
Other Expenses$98,327
Total Fundraising Expense$7,729
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$101,490$8,542-$110,032
Current Officers, Directors, Trustees, and Key Employees$21,639$27,049$5,410$54,098
Depreciation Depletion$30,454--$30,454
Payroll Taxes$10,420$2,805$459$13,684
Fees for Service Investment Mgmnt Fees-$7,968-$7,968
Fees for Services Accounting-$6,145-$6,145
Office Expenses-$3,552$1,700$5,252
Other Expenses$5,358$3,481-$3,481
Pension Plan Contributions$2,443$785$107$3,335
Insurance$2,595--$2,595
All Other Expenses$1,577$538-$2,115
Other Employee Benefits$1,215$267$53$1,535
Travel-$1,049-$1,049
Advertising-$334-$334
Information Technology$118--$118
Total Functional Expenses$210,767$62,515$7,729$281,011

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$281,011
Total Expenses per Audited Statements$281,011
Total Expenses per Form 990$281,011
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,000
Fundraising Direct Expenses$500
Professional Fundraising Fees$0
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$4,731
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
2021-09-13
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
14
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.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Board-designated endowment fund established to set aside funds to be used the descretion of the board. Beneficial intebeneficial interest in perpetual trust (donor restricted) a perpetual trust for the benefit of the library. The beneficial interest in assets are held by the lancaster county community foundation are permanently restricted and not redeemable by the library. Annually,an unrestricted distribution to the library of up to 5% of the average market value of the fund is avaiable.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOARD-DESIGNATED ENDOWMENT FUND ESTABLISHED TO SET ASIDE FUNDS TO BE USED THE DESCRETION OF THE BOARD. BENEFICIAL INTEBENEFICIAL INTEREST IN PERPETUAL TRUST (DONOR RESTRICTED) A PERPETUAL TRUST FOR THE BENEFIT OF THE LIBRARY. THE BENEFICIAL INTEREST IN ASSETS ARE HELD BY THE LANCASTER COUNTY COMMUNITY FOUNDATION ARE PERMANENTLY RESTRICTED AND NOT REDEEMABLE BY THE LIBRARY. ANNUALLY,AN UNRESTRICTED DISTRIBUTION TO THE LIBRARY OF UP TO 5% OF THE AVERAGE MARKET VALUE OF THE FUND IS AVAIABLE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
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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/TotalNetAssetsFundBalanceGrp/BOYAmt01157088

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2020Detailed filing. Detailed filing data is available for this year.$1.22$0.00$1.22$0.29$0.28$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
Peer Organizations

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