Civic Intelligence

Spalding Memorial Library Building Association

EIN 24-0813436 • 501(c)3 • Athens, PA

Profile

The spalding memorial library building association is a non-profit organization whose goal is to provide the service of lending books and other information available to the general public free of charge.

724 S Main StAthens, PA 18810

www.spaldinglibrary.org

Siviq Scores

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

Liabilities / Assets

20th percentile

0.00x

Higher debt load relative to assets than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

26th percentile

0.01x

Higher debt load relative to revenue than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

5th percentile

-62%

Higher net margin than 5% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

53rd percentile

4.9%

Faster asset growth than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

20th percentile

-12%

Faster revenue growth than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets20th percentile

Assets

Up

$3,797,132

Up $135,688 (+3.7%) from 2023

Liabilities

Down

$1,314

Down $2,160 (-62%) from 2023

Net Assets

Up

$3,795,818

Up $137,848 (+3.8%) from 2023

Operations
Liabilities / Revenue26th percentileNet Margin5th percentile

Revenue

Up

$212,986

Up $24,821 (+13%) from 2023

Expenses

Up

$345,299

Up $32,305 (+10%) from 2023

Net Income

Down

-$132,313

Down $7,484 (-6.0%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth53rd percentile

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

$6.0M$4.0M$2.0M$0Assets 2013: $3,267,804Liabilities 2013: $323Net Assets 2013: $3,267,4812013Assets 2014: $3,243,462Liabilities 2014: $0Net Assets 2014: $3,243,4622014Assets 2015: $3,080,989Liabilities 2015: $0Net Assets 2015: $3,080,9892015Assets 2016: $3,242,856Liabilities 2016: $36Net Assets 2016: $3,242,8202016Assets 2017: $3,391,568Liabilities 2017: $939Net Assets 2017: $3,390,6292017Assets 2018: $3,170,270Liabilities 2018: $11,272Net Assets 2018: $3,158,9982018Assets 2019: $3,522,451Liabilities 2019: $31,846Net Assets 2019: $3,490,6052019Assets 2020: $3,920,843Liabilities 2020: $6,749Net Assets 2020: $3,914,0942020Assets 2021: $4,093,473Liabilities 2021: $8,532Net Assets 2021: $4,084,9412021Assets 2022: $3,449,437Liabilities 2022: $1,348Net Assets 2022: $3,448,0892022Assets 2023: $3,661,444Liabilities 2023: $3,474Net Assets 2023: $3,657,9702023Assets 2024: $3,797,132Liabilities 2024: $1,314Net Assets 2024: $3,795,8182024

Highlighted filing

2024

Assets$3,797,132
Liabilities$1,314
Net Assets$3,795,818
Open 2024 Filing

Operations Trend

Revenue Growth20th percentile

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

$400K$200K$0-$200KRevenue 2013: $176,323Expenses 2013: $215,168Net Income 2013: -$38,8452013Revenue 2014: $197,092Expenses 2014: $232,190Net Income 2014: -$35,0982014Revenue 2015: $203,848Expenses 2015: $241,549Net Income 2015: -$37,7012015Revenue 2016: $300,401Expenses 2016: $249,996Net Income 2016: $50,4052016Revenue 2017: $194,125Expenses 2017: $241,300Net Income 2017: -$47,1752017Revenue 2018: $240,880Expenses 2018: $247,301Net Income 2018: -$6,4212018Revenue 2019: $250,022Expenses 2019: $248,878Net Income 2019: $1,1442019Revenue 2020: $396,156Expenses 2020: $263,457Net Income 2020: $132,6992020Revenue 2021: $308,111Expenses 2021: $282,025Net Income 2021: $26,0862021Revenue 2022: $272,348Expenses 2022: $297,562Net Income 2022: -$25,2142022Revenue 2023: $188,165Expenses 2023: $312,994Net Income 2023: -$124,8292023Revenue 2024: $212,986Expenses 2024: $345,299Net Income 2024: -$132,3132024

Highlighted filing

2024

Revenue$212,986
Expenses$345,299
Net Income-$132,313
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,797,132
Liabilities
$1,314
Net assets
$3,795,818
Revenue
$212,986
Expenses
$345,299
Net income
-$132,313
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.80$0.00$3.80$0.21$0.35$0.13
2023Detailed filing. Detailed filing data is available for this year.$3.66$0.00$3.66$0.19$0.31$0.12
2022Detailed filing. Detailed filing data is available for this year.$3.45$0.00$3.45$0.27$0.30$0.03
2021Detailed filing. Detailed filing data is available for this year.$4.09$0.01$4.08$0.31$0.28$0.03
2020Detailed filing. Detailed filing data is available for this year.$3.92$0.01$3.91$0.40$0.26$0.13
2019Detailed filing. Detailed filing data is available for this year.$3.52$0.03$3.49$0.25$0.25$0.00
2018Detailed filing. Detailed filing data is available for this year.$3.17$0.01$3.16$0.24$0.25$0.01
2017Detailed filing. Detailed filing data is available for this year.$3.39$0.00$3.39$0.19$0.24$0.05
2016Detailed filing. Detailed filing data is available for this year.$3.24$0.00$3.24$0.30$0.25$0.05
2015Detailed filing. Detailed filing data is available for this year.$3.08$0.00$3.08$0.20$0.24$0.04
2014Detailed filing. Detailed filing data is available for this year.$3.24$0.00$3.24$0.20$0.23$0.04
2013Detailed filing. Detailed filing data is available for this year.$3.27$0.00$3.27$0.18$0.22$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 11, 2025
Return Version
2024v5.0
Gross Receipts
$212,986
Mission and Program Overview

Mission

The spalding memorial library building association is a non-profit organization whose goal is to provide the service of lending books and other information available to the general public free of charge.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,359,339$2,484,164▲ $124,825
Land, Buildings, and Equipment, Net$276,163$264,783▼ $11,380
Cash and Non-Interest-Bearing Accounts$70,845$34,846▼ $35,999
Accounts Receivable$8,350$25,021▲ $16,671
Savings and Temporary Cash Investments$14,191$13,604▼ $587
Total Assets$3,661,444$3,797,132▲ $135,688
Other Assets Total$932,556$974,714▲ $42,158
Liabilities
Accounts Payable and Accrued Expenses$3,474$1,314▼ $2,160
Total Liabilities$3,474$1,314▼ $2,160
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,725,414$2,821,104▲ $95,690
Net Assets With Donor Restrictions$932,556$974,714▲ $42,158
Total Net Assets Fund Balance$3,657,970$3,795,818▲ $137,848
Total Liabilities and Net Assets / Fund Balance$3,661,444$3,797,132▲ $135,688

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$794,415$96,844$891,259
Land$10,440-$10,440
Buildings$-385,733$385,733-
Equipment$-154,339$154,339-
Other Assets Org$974,714--
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Katie JonesPresident
Tiffany RobbinsDirector
Bart CallearTrustee
Bruce CarpenterTrustee
Kelly FriendTrustee
Lisa GrazulTrustee
Todd BabcockTrustee
Shirley BlakemanSecretary
Nina SeebeckTreasurer
Lori PruyneVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$122,177
Program Service Revenue
$9,764
Investment Income
$81,045
Other Revenue
$0
All Other Contributions
$36,096
Change in Net Assets
$-132,313
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$206,294
Other Expenses$139,005
Total Fundraising Expense$1,673
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$190,596--$190,596
Occupancy$33,573--$33,573
Payroll Taxes$15,698--$15,698
Fees for Service Investment Mgmnt Fees-$13,227-$13,227
Depreciation Depletion$11,382--$11,382
Insurance-$8,130-$8,130
Fees for Services Accounting-$7,755-$7,755
Office Expenses$2,810$1,128$1,673$5,611
All Other Expenses$3,274$2,218-$5,492
Other Expenses$3,388--$3,388
Information Technology$1,738$1,630-$3,368
Travel$2,767--$2,767
Total Functional Expenses$309,538$34,088$1,673$345,299
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Fund Dri$21,984---
Total Events$21,984---
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
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
No
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

“The 990 was reviewed by the treasurer and president in detail. Then a copy was sent to all members of the board of trustees for review before filing with the irs.”

Form 990, Page 6, Part VI, Line 19

“The organization's 990 is available for public inspection upon request.”

Filing and Contact Details

Filer

Filer Name
Spalding Memorial Library
EIN
24-0813436
Phone
5708887117
Address
724 S MAIN ST, ATHENS, PA 18810

Signing Officer

Name
Katie Jones
Title
President
Phone
5708887117
Signed
2025-09-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katie Jones
Formed
1901
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
11

Preparer

Firm
Hallockshannon Pc
Address
293 STATE ST, WYALUSING, PA 18853-8342
Preparer
Melinda Shannon CPA
Phone
5707461510
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Change in value of beneficial trust in perp trust 90,823”

Raw XML Appendix375 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt09764
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt09764
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0110351
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt075355
IRS990/PYOtherExpensesAmt0115573
IRS990/PYProgramServiceRevenueAmt02459
IRS990/PYRevenuesLessExpensesAmt0-124829
IRS990/PYSalariesCompEmpBnftPaidAmt0197421
IRS990/PYTotalExpensesAmt0312994
IRS990/PYTotalRevenueAmt0188165
IRS990/ReconcilationRevenueExpnssAmt0-132313
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt014191
IRS990/SavingsAndTempCashInvstGrp/EOYAmt013604
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0122177
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0110351
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0186819
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt076010
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0248759
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0744116
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0122200
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt079973
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0202173
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0216843
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.78640
IRS990ScheduleA/PublicSupportPY170Pct00.68510
IRS990ScheduleA/PublicSupportTotal170Amt0744116
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0122177
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0186819
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt076010
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0248759
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0744116
IRS990ScheduleA/TotalSupportAmt0946289
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0-385733
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0385733
IRS990ScheduleD/EquipmentGrp/BookValueAmt0-154339
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0154339
IRS990ScheduleD/LandGrp/BookValueAmt010440
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010440
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0974714
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BENEFICIAL INTEREST IN PERPETUAL TRU
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0794415
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt096844
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0891259
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0264783
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0974714
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt021984
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt021984
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL FUND DRI
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt021984
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt021984
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 WAS REVIEWED BY THE TREASURER AND PRESIDENT IN DETAIL. THEN A COPY WAS SENT TO ALL MEMBERS OF THE BOARD OF TRUSTEES FOR REVIEW BEFORE FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S 990 IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHANGE IN VALUE OF BENEFICIAL TRUST IN PERP TRUST 90,823
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/TotalAssetsBOYAmt03661444
IRS990/TotalAssetsEOYAmt03797132
IRS990/TotalAssetsGrp/BOYAmt03661444
IRS990/TotalAssetsGrp/EOYAmt03797132
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0122177
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01673
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt034088
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0309538
IRS990/TotalFunctionalExpensesGrp/TotalAmt0345299
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03474
IRS990/TotalLiabilitiesEOYAmt01314
IRS990/TotalLiabilitiesGrp/BOYAmt03474
IRS990/TotalLiabilitiesGrp/EOYAmt01314
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03657970
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03795818
IRS990/TotalProgramServiceExpensesAmt0309538
IRS990/TotalProgramServiceRevenueAmt09764
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt090809
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0212986
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03661444
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03797132
IRS990/TravelGrp/ProgramServicesAmt02767
IRS990/TravelGrp/TotalAmt02767
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0724 S MAIN ST
IRS990/USAddress/CityNm0ATHENS
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd018810
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.SPALDINGLIBRARY.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATIE JONES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05708887117
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPALDING MEMORIAL LIBRARY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0BUILDING ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SPAL
ReturnHeader/Filer/EIN0240813436
ReturnHeader/Filer/PhoneNum05708887117
ReturnHeader/Filer/USAddress/AddressLine1Txt0724 S MAIN ST
ReturnHeader/Filer/USAddress/CityNm0ATHENS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd018810
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0812483803
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HALLOCKSHANNON PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0293 STATE ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WYALUSING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0188538342
ReturnHeader/PreparerPersonGrp/PhoneNum05707461510
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MELINDA SHANNON CPA
ReturnHeader/ReturnTs02025-09-11T07:49:04-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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