Civic Intelligence

Montgomery City-County Public Library

990 • Fiscal year 2014 • EIN 23-7442301

Oct 01, 2013 to Sep 30, 2014 • Filed on Jan 12, 2015

PO Box 195036102

(334) 240-4300

Siviq Scores

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

Liabilities / Assets

59th percentile

0.18x

Higher debt load relative to assets than 59% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

25th percentile

0.02x

Higher debt load relative to revenue than 25% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

29th percentile

-3.9%

Higher net margin than 29% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

73rd percentile

$107,685

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

3rd percentile

-33%

Faster asset growth than 3% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$593,652

Down $291,438 (-33%) from 2013

Net Assets

Down

$484,033

Down $184,870 (-28%) from 2013

Liabilities

Down

$109,619

Down $106,568 (-49%) from 2013

Revenue

$4,758,539

No earlier filing loaded for comparison.

Expenses

Up

$4,943,409

Up $217,554 (+4.6%) from 2013

Net Income

-$184,870

No earlier filing loaded for comparison.

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 2011: $642,806Liabilities 2011: $212,303Net Assets 2011: $430,5032011Assets 2012: $663,908Liabilities 2012: $191,490Net Assets 2012: $472,4182012Assets 2013: $885,090Liabilities 2013: $216,187Net Assets 2013: $668,9032013Assets 2014: $593,652Liabilities 2014: $109,619Net Assets 2014: $484,0332014Assets 2015: $479,959Liabilities 2015: $74,322Net Assets 2015: $405,6372015Assets 2016: $473,181Liabilities 2016: $229,714Net Assets 2016: $243,4672016Assets 2017: $504,177Liabilities 2017: $11,769Net Assets 2017: $492,4082017Assets 2018: $562,704Liabilities 2018: $39,880Net Assets 2018: $522,8242018Assets 2019: $501,383Liabilities 2019: $32,119Net Assets 2019: $469,2642019Assets 2020: $574,688Liabilities 2020: $77,905Net Assets 2020: $496,7832020Assets 2021: $635,689Liabilities 2021: $23,655Net Assets 2021: $612,0342021Assets 2022: $626,886Liabilities 2022: $118,902Net Assets 2022: $507,9842022Assets 2023: $610,399Liabilities 2023: $59,940Net Assets 2023: $550,4592023Assets 2024: $907,983Liabilities 2024: $25,640Net Assets 2024: $882,3432024Assets 2025: $1,196,154Liabilities 2025: $24,294Net Assets 2025: $1,171,8602025

Highlighted filing

2014

Assets$593,652
Liabilities$109,619
Net Assets$484,033

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $5,248,2272011Expenses 2012: $4,783,9392012Expenses 2013: $4,725,8552013Revenue 2014: $4,758,539Expenses 2014: $4,943,409Net Income 2014: -$184,8702014Revenue 2015: $4,598,749Expenses 2015: $4,677,145Net Income 2015: -$78,3962015Revenue 2016: $4,641,248Expenses 2016: $4,803,418Net Income 2016: -$162,1702016Revenue 2017: $4,829,046Expenses 2017: $4,580,105Net Income 2017: $248,9412017Revenue 2018: $4,910,576Expenses 2018: $4,880,160Net Income 2018: $30,4162018Revenue 2019: $5,218,551Expenses 2019: $5,272,111Net Income 2019: -$53,5602019Revenue 2020: $5,500,429Expenses 2020: $5,472,910Net Income 2020: $27,5192020Revenue 2021: $4,981,063Expenses 2021: $4,865,812Net Income 2021: $115,2512021Revenue 2022: $5,061,804Expenses 2022: $5,165,854Net Income 2022: -$104,0502022Revenue 2023: $5,435,209Expenses 2023: $5,392,734Net Income 2023: $42,4752023Revenue 2024: $5,885,034Expenses 2024: $5,553,150Net Income 2024: $331,8842024Revenue 2025: $6,457,064Expenses 2025: $6,167,547Net Income 2025: $289,5172025

Highlighted filing

2014

Revenue$4,758,539
Expenses$4,943,409
Net Income-$184,870
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Jan 12, 2015
Return Version
2013v4.0
Gross Receipts
$4,758,539
Mission and Program Overview

Mission

Make readily available to all residents of montgomery coutny access to materials, information, and services to meet their personal, educational, cultural, and occupational needs.

Make readily available to all residents of montgomery county access to materials, information, and services to meet their personal, education, cultural, and occupational needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$668,903$484,033▼ $184,870
Savings and Temporary Cash Investments$230,900$238,580▲ $7,680
Cash and Non-Interest-Bearing Accounts$410,449$229,081▼ $181,368
Accounts Receivable$76,089$75,991▼ $98
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$885,090$593,652▼ $291,438
Other Assets Total$167,652$50,000▼ $117,652
Liabilities
Accounts Payable and Accrued Expenses$48,535$59,619▲ $11,084
Other Liabilities$167,652$50,000▼ $117,652
Total Liabilities$216,187$109,619▼ $106,568
Net Assets / Fund Balance
Total Net Assets Fund Balance$668,903$484,033▼ $184,870
Total Liabilities and Net Assets / Fund Balance$885,090$593,652▼ $291,438

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$50,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Jaunita OwesDirector/fullFT$107,685$107,685
Vivian WhiteAssistant DirectorFT$90,677$90,677

Board Members and Trustees

NameTitle
Thomas McphersonPresident
Mary MclemorePresident, Friends of Libr
Vanzetta McphersonPresident, Library Foundat
Jim EarnhardtVice President
Amy KnudsenBoard Member
Betsy AtkinsBoard Member
Catherine WrightBoard Member
Chester MalloryBoard Member
Courtney WilliamsBoard Member
Gary BurtonBoard Member
Ham Wilson JrBoard Member
Julia HenigBoard Member
Leslie SandersBoard Member
Paulette MoncriefBoard Member
Shakenya CalhounBoard Member
Janet WallerSecretary
Katie BellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,517,687
Program Service Revenue
$237,480
Investment Income
$3,372
Other Revenue
$0
All Other Contributions
$30,897
Change in Net Assets
$-184,870

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,758,539
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,758,539
Total Revenue per Form 990
$4,758,539
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,117,286
Other Expenses$1,826,123
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,425,973--$2,425,973
Pension Plan Contributions$691,313--$691,313
Occupancy$271,445--$271,445
Other Expenses$206,110--$206,110
All Other Expenses$126,267--$126,267
Office Expenses$20,965--$20,965
Fees for Services Legal$16,868--$16,868
Advertising$12,606--$12,606
Conferences and Meetings$6,670--$6,670
Travel$1,343--$1,343
Total Functional Expenses$4,943,409$0$0$4,943,409

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,943,409
Total Expenses per Audited Statements$4,943,409
Total Expenses per Form 990$4,943,409
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Other Funds$50,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Part VI, Section B, Line 11

Tax return is reviewed in detail by the director, signed and filed.

Form 990, Part VI, Section C, Line 19

Financial statements are available to the public upon request.

Filing and Contact Details

Filer

EIN
23-7442301
Phone
3342404300

Signing Officer

Name
Jaunita Owes
Title
Director
Phone
3342404300
Signed
2015-01-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jaunita Owes
Formed
1974
Legal Domicile
Al
Voting Board Members
17
Independent Board Members
0
Employees
63
Volunteers
19

Preparer

Preparer
Glenn E Branum
Phone
3343829620
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IRS990/OtherAssetsTotalGrp/BOYAmt0167652
IRS990/OtherAssetsTotalGrp/EOYAmt050000
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0PERIODICALS
IRS990/OtherExpensesGrp/Desc1CAPITAL EXPENDITURES
IRS990/OtherExpensesGrp/Desc2RENTAL
IRS990/OtherExpensesGrp/Desc3REPAIR AND MAINTENANCE
IRS990/OtherExpensesGrp/ProgramServicesAmt0529261
IRS990/OtherExpensesGrp/ProgramServicesAmt1371246
IRS990/OtherExpensesGrp/ProgramServicesAmt2263342
IRS990/OtherExpensesGrp/ProgramServicesAmt3206110
IRS990/OtherExpensesGrp/TotalAmt0529261
IRS990/OtherExpensesGrp/TotalAmt1371246
IRS990/OtherExpensesGrp/TotalAmt2263342
IRS990/OtherExpensesGrp/TotalAmt3206110
IRS990/OtherLiabilitiesGrp/BOYAmt0167652
IRS990/OtherLiabilitiesGrp/EOYAmt050000
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02425973
IRS990/OtherSalariesAndWagesGrp/TotalAmt02425973
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0691313
IRS990/PensionPlanContributionsGrp/TotalAmt0691313
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JAUNITA OWES
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0FINES & FEES
IRS990/ProgramServiceRevenueGrp/Desc1MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/Desc2PHOTO COPY
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0113196
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt195586
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt228698
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0113196
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt195586
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt228698
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04685763
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03507
IRS990/PYOtherExpensesAmt01544968
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0233070
IRS990/PYRevenuesLessExpensesAmt0196485
IRS990/PYSalariesCompEmpBnftPaidAmt03180887
IRS990/PYTotalExpensesAmt04725855
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04922340
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-184870
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0240852
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0668903
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0484033
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0230900
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0238580
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt04517687
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt04685765
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt04658062
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt04766446
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt04757853
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt023385813
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03372
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03507
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03187
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04087
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03277
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt017430
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01019903
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99930
IRS990ScheduleA/PublicSupportPY170Pct00.99910
IRS990ScheduleA/PublicSupportTotal170Amt023385813
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt04517687
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt04685765
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt04658062
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt04766446
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt04757853
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt023385813
IRS990ScheduleA/TotalSupportAmt023403243
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/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04943409
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt050000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM OTHER FUNDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt050000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO OTHER FUNDS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04758539
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt050000
IRS990ScheduleD/TotalExpensesPerForm990Amt04943409
IRS990ScheduleD/TotalLiabilityAmt050000
IRS990ScheduleD/TotalRevenuePerForm990Amt04758539
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04758539
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04943409
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TAX RETURN IS REVIEWED IN DETAIL BY THE DIRECTOR, SIGNED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0885090
IRS990/TotalAssetsEOYAmt0593652
IRS990/TotalAssetsGrp/BOYAmt0885090
IRS990/TotalAssetsGrp/EOYAmt0593652
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04517687
IRS990/TotalEmployeeCnt063
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04943409
IRS990/TotalFunctionalExpensesGrp/TotalAmt04943409
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0216187
IRS990/TotalLiabilitiesEOYAmt0109619
IRS990/TotalLiabilitiesGrp/BOYAmt0216187

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.20$0.02$1.17$6.46$6.17$0.29
2024Detailed filing. Detailed filing data is available for this year.$0.91$0.03$0.88$5.89$5.55$0.33
2023Detailed filing. Detailed filing data is available for this year.$0.61$0.06$0.55$5.44$5.39$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.63$0.12$0.51$5.06$5.17$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.02$0.61$4.98$4.87$0.12
2020Detailed filing. Detailed filing data is available for this year.$0.57$0.08$0.50$5.50$5.47$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.50$0.03$0.47$5.22$5.27$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.56$0.04$0.52$4.91$4.88$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.50$0.01$0.49$4.83$4.58$0.25
2016Detailed filing. Detailed filing data is available for this year.$0.47$0.23$0.24$4.64$4.80$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.48$0.07$0.41$4.60$4.68$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.59$0.11$0.48$4.76$4.94$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.22$0.67$4.73
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.19$0.47$4.78
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.21$0.43$5.25