Civic Intelligence

Carbondale Public Library

990 • Fiscal year 2019 • EIN 24-0806768

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

5 North Main StreetCarbondale, PA 18407

(570) 282-4281

Siviq Scores

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

Liabilities / Assets

49th percentile

0.03x

Higher debt load relative to assets than 49% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

63rd percentile

0.07x

Higher debt load relative to revenue than 63% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

13th percentile

-21%

Higher net margin than 13% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

70th percentile

$57,711

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 16.4% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

26th percentile

-4.1%

Faster asset growth than 26% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

12th percentile

-25%

Faster revenue growth than 12% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$911,517

Down $39,129 (-4.1%) from 2018

Net Assets

Down

$886,149

Down $44,916 (-4.8%) from 2018

Liabilities

Up

$25,368

Up $5,787 (+30%) from 2018

Revenue

Down

$352,551

Down $120,293 (-25%) from 2018

Expenses

Up

$427,712

Up $20,786 (+5.1%) from 2018

Net Income

Down

-$75,161

Down $141,079 (-214%) 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 2013: $1,043,030Liabilities 2013: $23,511Net Assets 2013: $1,019,5192013Assets 2014: $996,918Liabilities 2014: $24,706Net Assets 2014: $972,2122014Assets 2015: $957,296Liabilities 2015: $23,511Net Assets 2015: $933,7852015Assets 2016: $932,509Liabilities 2016: $23,511Net Assets 2016: $908,9982016Assets 2017: $911,763Liabilities 2017: $23,511Net Assets 2017: $888,2522017Assets 2018: $950,646Liabilities 2018: $19,581Net Assets 2018: $931,0652018Assets 2019: $911,517Liabilities 2019: $25,368Net Assets 2019: $886,1492019Assets 2020: $914,246Liabilities 2020: $25,368Net Assets 2020: $888,8782020Assets 2021: $939,625Liabilities 2021: $25,368Net Assets 2021: $914,2572021Assets 2022: $964,122Liabilities 2022: $27,500Net Assets 2022: $936,6222022Assets 2023: $975,836Liabilities 2023: $43,200Net Assets 2023: $932,6362023Assets 2024: $975,687Liabilities 2024: $43,200Net Assets 2024: $932,4872024

Highlighted filing

2019

Assets$911,517
Liabilities$25,368
Net Assets$886,149

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2013: $337,683Expenses 2013: $375,647Net Income 2013: -$37,9642013Revenue 2014: $353,788Expenses 2014: $401,597Net Income 2014: -$47,8092014Revenue 2015: $370,883Expenses 2015: $399,650Net Income 2015: -$28,7672015Revenue 2016: $382,095Expenses 2016: $407,629Net Income 2016: -$25,5342016Revenue 2017: $368,436Expenses 2017: $400,418Net Income 2017: -$31,9822017Revenue 2018: $472,844Expenses 2018: $406,926Net Income 2018: $65,9182018Revenue 2019: $352,551Expenses 2019: $427,712Net Income 2019: -$75,1612019Revenue 2020: $427,367Expenses 2020: $446,974Net Income 2020: -$19,6072020Revenue 2021: $482,067Expenses 2021: $467,533Net Income 2021: $14,5342021Revenue 2022: $547,738Expenses 2022: $473,412Net Income 2022: $74,3262022Revenue 2023: $482,944Expenses 2023: $513,244Net Income 2023: -$30,3002023Revenue 2024: $554,361Expenses 2024: $551,021Net Income 2024: $3,3402024

Highlighted filing

2019

Revenue$352,551
Expenses$427,712
Net Income-$75,161
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 1, 2020
Return Version
2019v5.0
Gross Receipts
$357,673
Mission and Program Overview

Mission

PUBLIC LENDING LIBRARY

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$687,067$681,630▼ $5,437
Investments in Publicly Traded Securities$105,833$132,385▲ $26,552
Investments Other Securities$86,078$91,661▲ $5,583
Prepaid Expenses and Deferred Charges$21,717$0▼ $21,717
Cash and Non-Interest-Bearing Accounts$49,951$5,841▼ $44,110
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$950,646$911,517▼ $39,129
Other Assets Total-$0-
Liabilities
Deferred Revenue$19,581$25,368▲ $5,787
Total Liabilities$19,581$25,368▲ $5,787
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$844,987$794,488▼ $50,499
Net Assets With Donor Restrictions$86,078$91,661▲ $5,583
Total Net Assets Fund Balance$931,065$886,149▼ $44,916
Total Liabilities and Net Assets / Fund Balance$950,646$911,517▼ $39,129

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$613,375$825,923$1,439,298
Other Land Buildings$53,255$104,851$158,106
Land$15,000-$15,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Marie ZacconeLibrary DirectorFT$57,711$57,711

Board Members and Trustees

NameTitle
Frederick M MoasePresident
Irma SchnesselDirector
Joey LawlerDirector
Ruth a MileyDirector
William R WallisDirector
Ann Marie WarrenCorresp. Sec'y
S Robert PowellRecording Sec'y
Bruce SmallacombeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$337,170
Program Service Revenue
$2,304
Investment Income
$4,362
Other Revenue
$8,715
All Other Contributions
$7,267
Change in Net Assets
$-75,161
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$298,980
Other Expenses$128,732
Total Fundraising Expense$2,472
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$194,277--$194,277
Depreciation Depletion$58,371$3,703-$62,074
Current Officers, Directors, Trustees, and Key Employees$14,428$43,283-$57,711
Other Employee Benefits$21,132$4,382-$25,514
Payroll Taxes$17,758$3,720-$21,478
All Other Expenses$8,186$2,282$2,472$12,940
Insurance-$5,705-$5,705
Office Expenses-$4,281-$4,281
Other Expenses$7,885$3,066-$3,066
Conferences and Meetings$2,524--$2,524
Total Functional Expenses$324,561$100,679$2,472$427,712
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,715
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The library's board of trustees annually reviews and determines the compensation of the library director, based upon cost of living adjustments, merit pay, and other factors. This is reflected in the minutes of the meetings.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The library director determines the salaries of other key employees, subject to board approval. Members and officers of the board are unpaid.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

A copy of the form 990 is kept in the administrative office of the library where it can be viewed by the public. Minutes of the monthly and annual board meetings of the library are also available in the administrative office for public viewing. The pennsylvania department of education master agreement is also kept in the administrative office and is available for public viewing.

Filing and Contact Details

Filer

Filer Name
Carbondale Public Library
EIN
24-0806768
Phone
5702824281
Address
5 NORTH MAIN STREET, CARBONDALE, PA 18407

Signing Officer

Name
Margie Cosgrove
Title
President
Signed
2020-07-01
Discuss with paid preparer
Yes

Organization Details

Formed
1875
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
9
Employees
11

Preparer

Firm
Michael a Barbetti CPA LLC
Address
1421 East Drinker Street, Dunmore, PA 18512
Preparer
Michael a Barbetti CPA
Phone
5703462057
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IRS990/OtherExpensesGrp/TotalAmt27885
IRS990/OtherExpensesGrp/TotalAmt33066
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0194277
IRS990/OtherSalariesAndWagesGrp/TotalAmt0194277
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03720
IRS990/PayrollTaxesGrp/ProgramServicesAmt017758
IRS990/PayrollTaxesGrp/TotalAmt021478
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt021717
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FINES, COPIER, OTHER
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02304
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02304
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0454670
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt06846
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0114761
IRS990/PYOtherRevenueAmt07969
IRS990/PYProgramServiceRevenueAmt03359
IRS990/PYRevenuesLessExpensesAmt065918
IRS990/PYSalariesCompEmpBnftPaidAmt0292165
IRS990/PYTotalExpensesAmt0406926
IRS990/PYTotalRevenueAmt0472844
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-75161
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0337170
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0454670
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0351504
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0363169
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0346974
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01853487
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04675
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt06846
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04046
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01367
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02193
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt019127
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt08715
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt07969
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt08372
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt010151
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt012414
IRS990ScheduleA/OtherIncome170Grp/TotalAmt047621
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96520
IRS990ScheduleA/PublicSupportPY170Pct00.96440
IRS990ScheduleA/PublicSupportTotal170Amt01853487
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0337170
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0454670
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0351504
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0363169
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0346974
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01853487
IRS990ScheduleA/TotalSupportAmt01920235
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/BookValueAmt0613375
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0825923
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01439298
IRS990ScheduleD/LandGrp/BookValueAmt015000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt053255
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0104851
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0158106
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0681630
IRS990ScheduleD/TotalBookValueSecuritiesAmt091661
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE LIBRARY'S BOARD OF TRUSTEES ANNUALLY REVIEWS AND DETERMINES THE COMPENSATION OF THE LIBRARY DIRECTOR, BASED UPON COST OF LIVING ADJUSTMENTS, MERIT PAY, AND OTHER FACTORS. THIS IS REFLECTED IN THE MINUTES OF THE MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE LIBRARY DIRECTOR DETERMINES THE SALARIES OF OTHER KEY EMPLOYEES, SUBJECT TO BOARD APPROVAL. MEMBERS AND OFFICERS OF THE BOARD ARE UNPAID.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE FORM 990 IS KEPT IN THE ADMINISTRATIVE OFFICE OF THE LIBRARY WHERE IT CAN BE VIEWED BY THE PUBLIC. MINUTES OF THE MONTHLY AND ANNUAL BOARD MEETINGS OF THE LIBRARY ARE ALSO AVAILABLE IN THE ADMINISTRATIVE OFFICE FOR PUBLIC VIEWING. THE PENNSYLVANIA DEPARTMENT OF EDUCATION MASTER AGREEMENT IS ALSO KEPT IN THE ADMINISTRATIVE OFFICE AND IS AVAILABLE FOR PUBLIC VIEWING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0950646
IRS990/TotalAssetsEOYAmt0911517
IRS990/TotalAssetsGrp/BOYAmt0950646
IRS990/TotalAssetsGrp/EOYAmt0911517
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0337170
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02472
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0100679
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0324561
IRS990/TotalFunctionalExpensesGrp/TotalAmt0427712
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt019581
IRS990/TotalLiabilitiesEOYAmt025368
IRS990/TotalLiabilitiesGrp/BOYAmt019581
IRS990/TotalLiabilitiesGrp/EOYAmt025368
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0931065
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0886149

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.04$0.93$0.55$0.55$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.04$0.93$0.48$0.51$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.03$0.94$0.55$0.47$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.03$0.91$0.48$0.47$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.03$0.89$0.43$0.45$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.91$0.03$0.89$0.35$0.43$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.02$0.93$0.47$0.41$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.02$0.89$0.37$0.40$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.02$0.91$0.38$0.41$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.96$0.02$0.93$0.37$0.40$0.03
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.02$0.97$0.35$0.40$0.05
2013Detailed filing. Detailed filing data is available for this year.$1.04$0.02$1.02$0.34$0.38$0.04