Civic Intelligence

Berwick Public Library

EIN 24-0796862 • 501(c)3 • Berwick, PA

Profile

Operation of a free public library for the residents of berwick and surrounding communities.

Refreshing map…

500 N Market StBerwick, PA 18603

www.mcbridelibrary.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

14th percentile

0.00x

Higher debt load relative to assets than 14% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

24th percentile

0.04x

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

20th percentile

-10%

Higher net margin than 20% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

41st percentile

$78,000

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 14.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

41st percentile

2.0%

Faster asset growth than 41% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

92nd percentile

89%

Faster revenue growth than 92% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Assets

Up

$8,370,593

Up $331,264 (+4.1%) from 2022

Liabilities

Up

$20,474

Up $5,420 (+36%) from 2022

Net Assets

Up

$8,350,119

Up $325,844 (+4.1%) from 2022

Revenue

Up

$556,939

Up $400,999 (+257%) from 2022

Expenses

Up

$612,786

Up $100,212 (+20%) from 2022

Net Income

Up

-$55,847

Up $300,787 (+84%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2013: $5,365,565Liabilities 2013: $14,184Net Assets 2013: $5,351,3812013Assets 2015: $5,008,344Liabilities 2015: $7,960Net Assets 2015: $5,000,3842015Assets 2017: $5,336,042Liabilities 2017: $10,560Net Assets 2017: $5,325,4822017Assets 2018: $5,957,054Liabilities 2018: $10,862Net Assets 2018: $5,946,1922018Assets 2019: $8,156,833Liabilities 2019: $8,619Net Assets 2019: $8,148,2142019Assets 2020: $8,366,584Liabilities 2020: $14,525Net Assets 2020: $8,352,0592020Assets 2021: $9,073,484Liabilities 2021: $13,079Net Assets 2021: $9,060,4052021Assets 2022: $8,039,329Liabilities 2022: $15,054Net Assets 2022: $8,024,2752022Assets 2024: $8,370,593Liabilities 2024: $20,474Net Assets 2024: $8,350,1192024

Highlighted filing

2024

Assets$8,370,593
Liabilities$20,474
Net Assets$8,350,119

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $446,878Expenses 2013: $535,647Net Income 2013: -$88,7692013Revenue 2015: $167,232Expenses 2015: $457,411Net Income 2015: -$290,1792015Revenue 2017: $488,698Expenses 2017: $456,147Net Income 2017: $32,5512017Revenue 2018: $1,268,691Expenses 2018: $455,928Net Income 2018: $812,7632018Revenue 2019: $2,255,045Expenses 2019: $438,186Net Income 2019: $1,816,8592019Revenue 2020: $519,667Expenses 2020: $449,547Net Income 2020: $70,1202020Revenue 2021: $733,586Expenses 2021: $500,647Net Income 2021: $232,9392021Revenue 2022: $155,940Expenses 2022: $512,574Net Income 2022: -$356,6342022Revenue 2024: $556,939Expenses 2024: $612,786Net Income 2024: -$55,8472024

Highlighted filing

2024

Revenue$556,939
Expenses$612,786
Net Income-$55,847

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 8, 2025
Return Version
2024v5.0
Gross Receipts
$556,939
Mission and Program Overview

Mission

Education operation of a free public library for the residents of berwick and surrounding communities.

Operation of a free public library for the residents of berwick, pa and surrounding communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,511,772$4,727,093▲ $215,321
Land, Buildings, and Equipment, Net$2,073,831$1,986,966▼ $86,865
Cash and Non-Interest-Bearing Accounts$46,682$29,699▼ $16,983
Prepaid Expenses and Deferred Charges-$8,871-
Total Assets$8,174,858$8,370,593▲ $195,735
Other Assets Total$1,542,573$1,617,964▲ $75,391
Liabilities
Accounts Payable and Accrued Expenses$12,948$20,474▲ $7,526
Total Liabilities$12,948$20,474▲ $7,526
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,140,312$8,337,973▲ $197,661
Net Assets With Donor Restrictions$21,598$12,146▼ $9,452
Total Net Assets Fund Balance$8,161,910$8,350,119▲ $188,209
Total Liabilities and Net Assets / Fund Balance$8,174,858$8,370,593▲ $195,735

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,657,860$1,268,649$2,926,509
Land$308,379-$308,379
Other Land Buildings$430$267,705$268,135
Equipment$20,297$176,551$196,848
Other Assets Org$1,617,964--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Valerie JohnsonExecutive DiFT$78,000$78,000

Board Members and Trustees

NameTitle
Barbara KlecknerPresident
Andrew ZouridesBoard Member
Dylan WoodardBoard Member
Janae McdanielsBoard Member
Jon PruittBoard Member
Judy MichelettiBoard Member
Louis DalbertoBoard Member
Marilee UngemachBoard Member
Ryan NagleBoard Member
William DipasqualeBoard Member
Victoria RainisSecretary
John ArndtTreasurer
Cheryl AndeVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$216,390
Program Service Revenue
$99,188
Investment Income
$152,590
Other Revenue
$88,771
All Other Contributions
$148,453
Change in Net Assets
$-55,847

Audited Revenue Reconciliation

Revenue per Audited Statements
$522,548
Revenue Not Reported on Financial Statements
$34,391
Revenue Not Reported on Form 990
$278,447
Total Revenue per Audited Statements
$800,995
Total Revenue per Form 990
$556,939
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$317,373
Salaries, Compensation, and Employee Benefits$295,413
Total Fundraising Expense$14,324
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$130,275$54,140$8,330$192,745
Depreciation Depletion-$91,978-$91,978
Current Officers, Directors, Trustees, and Key Employees$52,720$21,910$3,370$78,000
All Other Expenses$24,805$14,807-$39,612
Payroll Taxes$16,673$6,929$1,066$24,668
Other Expenses$10,587$8,333$1,558$20,478
Information Technology$15,412$3,343-$18,755
Fees for Services Accounting-$18,110-$18,110
Insurance$1,095$15,127-$16,222
Fees for Services Other$5,600$2,834-$8,434
Office Expenses$2,386$2,086-$4,472
Travel-$400-$400
Total Functional Expenses$343,765$254,697$14,324$612,786

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$612,786
Total Expenses per Audited Statements$612,786
Total Expenses per Form 990$612,786
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,379
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Book Sale$13,379$13,379-$13,379
Annual Appeal$11,172---
Total Events$24,551$13,379-$13,379
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
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
Yes
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

Motion is made to file the return at the monthly board meeting.

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

The board is annually required to fill out a conflict of interest statement.

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

Completed by the board of directors and recommendations are made for increases based on the prevailing wage for similar positions in the area.

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

Completed by the board of directors and recommendations are made for increases based on the prevailing wage for similar positions in the area.

Form 990, Page 6, Part VI, Line 19

Information signs are posted in common areas of the library that are easily visible by patrons and employees.

Filing and Contact Details

Filer

Filer Name
Berwick Public Library
EIN
24-0796862
Phone
5707522241
Address
500 N MARKET ST, BERWICK, PA 18603
Doing Business As
Mcbride Memorial Library

Signing Officer

Name
John Arndt
Title
Treasurer
Phone
5707522241
Signed
2025-09-08

Organization Details

Principal Officer
John Arndt
Formed
1916
Legal Domicile
Pa
Voting Board Members
13
Independent Board Members
13
Employees
21
Volunteers
18

Preparer

Firm
Kohanski & Co Pc
Address
4 MEADOW AVENUE STE C, SCRANTON, PA 18505
Preparer
Michael W Kohanski CPA
Phone
5709412248
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

MCBRIDE MEMORIAL LIBRARY

Financial Statement Notes

Schedule D, Page 3, Part X

The libary is a not-for-profit corporation exempt from income taxes as described in section 501 (c) 3 of the internal revenue code. No provisions for federal or state income taxes is required. In accordance with the financial accounting standards board ("fasb") guidance on accounting for uncertainty in income taxes, management evaluated the library's tax positions and concluded that the libary had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. With few exceptions, the libary is no longer subject to tax examinations by federal, state or local tax authorities for years before december 31, 2021.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LIBARY IS A NOT-FOR-PROFIT CORPORATION EXEMPT FROM INCOME TAXES AS DESCRIBED IN SECTION 501 (C) 3 OF THE INTERNAL REVENUE CODE. NO PROVISIONS FOR FEDERAL OR STATE INCOME TAXES IS REQUIRED. IN ACCORDANCE WITH THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT EVALUATED THE LIBRARY'S TAX POSITIONS AND CONCLUDED THAT THE LIBARY HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE LIBARY IS NO LONGER SUBJECT TO TAX EXAMINATIONS BY FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE DECEMBER 31, 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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