Civic Intelligence

Dillsburg Public Library

990 • Fiscal year 2020 • EIN 23-6418830

Jan 01, 2020 to Dec 31, 2020 • Filed on Jun 18, 2021

204 Mumper LaneDillsburg, PA 17019

(717) 432-5613

Siviq Scores

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

Liabilities / Assets

15th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

15th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

53rd percentile

6.6%

Higher net margin than 53% of similar nonprofits.

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

Top Officer Pay

44th percentile

$40,562

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 17.5% of source-year revenue.

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

Asset Growth

38th percentile

1.8%

Faster asset growth than 38% of similar nonprofits.

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

Revenue Growth

42nd percentile

-2.9%

Faster revenue growth than 42% of similar nonprofits.

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

Assets

Up

$1,624,860

Up $28,945 (+1.8%) from 2019

Net Assets

Up

$1,624,860

Up $28,945 (+1.8%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Down

$231,978

Down $6,920 (-2.9%) from 2019

Expenses

Down

$216,626

Down $11,788 (-5.2%) from 2019

Net Income

Up

$15,352

Up $4,868 (+46%) from 2019

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2018: $1,561,080Liabilities 2018: $0Net Assets 2018: $1,561,0802018Assets 2019: $1,595,915Liabilities 2019: $0Net Assets 2019: $1,595,9152019Assets 2020: $1,624,860Liabilities 2020: $0Net Assets 2020: $1,624,8602020Assets 2021: $1,714,111Liabilities 2021: $0Net Assets 2021: $1,714,1112021Assets 2022: $1,570,580Liabilities 2022: $0Net Assets 2022: $1,570,5802022Assets 2023: $1,513,096Liabilities 2023: $0Net Assets 2023: $1,513,0962023Assets 2024: $1,524,210Liabilities 2024: $0Net Assets 2024: $1,524,2102024

Highlighted filing

2020

Assets$1,624,860
Liabilities$0
Net Assets$1,624,860

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2018: $211,038Expenses 2018: $215,985Net Income 2018: -$4,9472018Revenue 2019: $238,898Expenses 2019: $228,414Net Income 2019: $10,4842019Revenue 2020: $231,978Expenses 2020: $216,626Net Income 2020: $15,3522020Revenue 2021: $311,545Expenses 2021: $248,433Net Income 2021: $63,1122021Revenue 2022: $202,538Expenses 2022: $263,247Net Income 2022: -$60,7092022Revenue 2023: $197,186Expenses 2023: $268,107Net Income 2023: -$70,9212023Revenue 2024: $274,559Expenses 2024: $269,858Net Income 2024: $4,7012024

Highlighted filing

2020

Revenue$231,978
Expenses$216,626
Net Income$15,352
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jun 18, 2021
Return Version
2020v4.0
Gross Receipts
$337,748
Mission and Program Overview

Mission

PUBLIC LIBRARY

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,241,819$1,217,674▼ $24,145
Savings and Temporary Cash Investments$50,775$157,128▲ $106,353
Cash and Non-Interest-Bearing Accounts$137,102$70,246▼ $66,856
Total Assets$1,595,915$1,624,860▲ $28,945
Other Assets Total$166,219$179,812▲ $13,593
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,429,696$1,445,048▲ $15,352
Net Assets With Donor Restrictions$166,219$179,812▲ $13,593
Total Net Assets Fund Balance$1,595,915$1,624,860▲ $28,945
Total Liabilities and Net Assets / Fund Balance$1,595,915$1,624,860▲ $28,945

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$965,670$143,347$1,109,017
Land$157,430-$157,430
Other Land Buildings$51,066$59,496$110,562
Leasehold Improvements$43,508$1,740$45,248
Other Assets Org$57,493--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Keith GreenawaltLibrary DireFT$40,562$40,562

Board Members and Trustees

NameTitle
Jim PainterPresident
L Rex BickleyVice Chairma
Courtney MccauslinBoard Member
Dave PoinsettBoard Member
Jay McdermondBoard Member
Jeanne LuksicBoard Member
Lisa RichardsonBoard Member
Michelle MosesBoard Member
Paul HayesBoard Member
Dora KawateSecretary
David MerrillTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$157,172
Program Service Revenue
$3,205
Investment Income
$2,420
Other Revenue
$69,181
All Other Contributions
$53,541
Change in Net Assets
$15,352

Audited Revenue Reconciliation

Revenue per Audited Statements
$243,223
Revenue Not Reported on Financial Statements
$-11,245
Revenue Not Reported on Form 990
$13,593
Other Revenue Adjustments
$-11,245
Total Revenue per Audited Statements
$256,816
Total Revenue per Form 990
$231,978
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$109,611
Other Expenses$107,015
Total Fundraising Expense$11,518
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$48,425$6,053$6,054$60,532
Depreciation Depletion$35,677$8,919-$44,596
Current Officers, Directors, Trustees, and Key Employees$32,450$4,056$4,056$40,562
Occupancy$7,977$18,613-$26,590
Payroll Taxes$6,814$852$851$8,517
Fees for Services Accounting-$6,994-$6,994
Insurance-$3,666-$3,666
Office Expenses$1,723$612$259$2,594
Fees for Services Other-$957-$957
Information Technology$810$43-$853
Other Expenses$115$346$116$577
Total Functional Expenses$153,632$51,476$11,518$216,626

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$227,871
Total Expenses per Audited Statements$227,871
Total Expenses per Form 990$216,626
Expenses Not Reported on Financial Statements$-11,245
Other Expense Adjustments$-11,245
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$112,872
Fundraising Direct Expenses$99,687
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Giant Gift Card$104,365$104,365$94,525$9,840
Other Events$8,507$8,507$5,162$3,345
Total Events$112,872$112,872$99,687$13,185
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
Yes
Audit committee
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
No
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

The treasurer will review the figures and present findings to the board. The board will vote to approve.

Form 990, Page 6, Part VI, Line 19

PROVIDED UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Dillsburg Public Library
EIN
23-6418830
Phone
7174325613
Address
204 MUMPER LANE, DILLSBURG, PA 17019

Signing Officer

Name
David Merrill
Title
Treasurer
Phone
7174229570
Signed
2021-06-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Painter
Voting Board Members
11
Independent Board Members
11
Employees
8
Volunteers
45

Preparer

Firm
Hamilton & Musser Pc Cpas
Address
176 CUMBERLAND PARKWAY, MECHANICSBURG, PA 17055
Preparer
William P Ashman CPA
Phone
7176973888
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Rental expense 6,083 fundraising expense 5,162 rental expenses -6,083 fundraising expense -5,162

Financial Statement Notes

Schedule D, Page 3, Part X

Management evaluated the tax positions taken and concluded that the library had taken no uncertain tax positions that require recognition or disclosure in the financial statements. No provision or benefit for income taxes has been included in these financial statements. With few exceptions, the library is no longer subject to income tax examinations by the u.s federal, state or local tax authorities for years before december 31, 2017.

Schedule D, Page 4, Part XI, Line 4B

Rental expense -6,083 fundraising expense -5,162

Schedule D, Page 4, Part XII, Line 4B

Rental expenses -6,083 fundraising expense -5,162

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IRS990/PYInvestmentIncomeAmt02618
IRS990/PYOtherExpensesAmt0120012
IRS990/PYOtherRevenueAmt034903
IRS990/PYProgramServiceRevenueAmt010274
IRS990/PYRevenuesLessExpensesAmt010484
IRS990/PYSalariesCompEmpBnftPaidAmt0108402
IRS990/PYTotalExpensesAmt0228414
IRS990/PYTotalRevenueAmt0238898
IRS990/ReconcilationRevenueExpnssAmt015352
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt035314
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt050775
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0157128
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0157172
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0191103
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0165055
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0197881
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0269216
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0980427
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt041397
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt040191
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt039020
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt039755
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt042738
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0203101
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt054807
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.74130
IRS990ScheduleA/PublicSupportPY170Pct00.82080
IRS990ScheduleA/PublicSupportTotal170Amt0877314
IRS990ScheduleA/SubstantialContributorsTotAmt0103113
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0157172
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0191103
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0165055
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0197881
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0269216
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0980427
IRS990ScheduleA/TotalSupportAmt01183528
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/BuildingsGrp/BookValueAmt0965670
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0143347
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01109017
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-11245
IRS990ScheduleD/ExpensesSubtotalAmt0227871
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0157430
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0157430
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt043508
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01740
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt045248
IRS990ScheduleD/NetUnrealizedGainsInvstAmt013593
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0122319
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt157493
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0YORK CO FOUND
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1KAUFFMAN TRUST
IRS990ScheduleD/OtherExpensesNotIncludedAmt0-11245
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt051066
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt059496
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0110562
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-11245
IRS990ScheduleD/RevenueNotReportedAmt013593
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-11245
IRS990ScheduleD/RevenueSubtotalAmt0243223
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT EVALUATED THE TAX POSITIONS TAKEN AND CONCLUDED THAT THE LIBRARY HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. NO PROVISION OR BENEFIT FOR INCOME TAXES HAS BEEN INCLUDED IN THESE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE LIBRARY IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE DECEMBER 31, 2017.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSE -6,083 FUNDRAISING EXPENSE -5,162
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL EXPENSES -6,083 FUNDRAISING EXPENSE -5,162
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01217674
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0179812
IRS990ScheduleD/TotalExpensesPerForm990Amt0216626
IRS990ScheduleD/TotalRevenuePerForm990Amt0231978
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0256816
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0227871
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt099687
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GIANT GIFT CARD
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0OTHER EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0104365
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt08507
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0112872
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0104365
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt08507
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0112872
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt013185
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt099687
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt094525
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt05162
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREASURER WILL REVIEW THE FIGURES AND PRESENT FINDINGS TO THE BOARD. THE BOARD WILL VOTE TO APPROVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2RENTAL EXPENSE 6,083 FUNDRAISING EXPENSE 5,162 RENTAL EXPENSES -6,083 FUNDRAISING EXPENSE -5,162
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01595915
IRS990/TotalAssetsEOYAmt01624860
IRS990/TotalAssetsGrp/BOYAmt01595915
IRS990/TotalAssetsGrp/EOYAmt01624860
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0157172
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt011518
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt051476
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0153632
IRS990/TotalFunctionalExpensesGrp/TotalAmt0216626
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00

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