Civic Intelligence

Spalding Memorial Library Building Association

990 • Fiscal year 2013 • EIN 24-0813436

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 17, 2014

Organization ProfileWWW.SPALDINGLIBRARY.ORG
724 S Main St18810

(570) 888-7117

Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

Higher debt load relative to assets than 13% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

16th percentile

0.00x

Higher debt load relative to revenue than 16% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

13th percentile

-22%

Higher net margin than 13% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

38th percentile

$0

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

Score unavailable

No value available

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

Source year 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Balance Sheet
Liabilities / Assets13th percentile

Assets

$3,267,804

No earlier filing loaded for comparison.

Net Assets

$3,267,481

No earlier filing loaded for comparison.

Liabilities

$323

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue16th percentileNet Margin13th percentile

Revenue

$176,323

No earlier filing loaded for comparison.

Expenses

$215,168

No earlier filing loaded for comparison.

Net Income

-$38,845

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$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

2013

Assets$3,267,804
Liabilities$323
Net Assets$3,267,481
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this 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

2013

Revenue$176,323
Expenses$215,168
Net Income-$38,845
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 17, 2014
Return Version
2013v3.0
Gross Receipts
$185,864
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.

To provide the service of lending books and other information available to the public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,031,232$2,202,402▲ $171,170
Land, Buildings, and Equipment, Net$242,752$212,199▼ $30,553
Savings and Temporary Cash Investments$8,715$29,973▲ $21,258
Cash and Non-Interest-Bearing Accounts$20,827--
Accounts Receivable$0$2,000▲ $2,000
Total Assets$2,313,772$3,267,804▲ $954,032
Other Assets Total$10,246$821,230▲ $810,984
Liabilities
Accounts Payable and Accrued Expenses$0$323▲ $323
Total Liabilities$0$323▲ $323
Net Assets / Fund Balance
Unrestricted Net Assets$2,306,328$2,433,807▲ $127,479
Permanently Rstr Net Assets-$821,230-
Temporarily Rstr Net Assets$7,444$12,444▲ $5,000
Total Net Assets Fund Balance$2,313,772$3,267,481▲ $953,709
Total Liabilities and Net Assets / Fund Balance$2,313,772$3,267,804▲ $954,032

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$161,712$253,830$415,542
Equipment$19,110$121,807$140,917
Other Land Buildings$20,937$89,276$110,213
Land$10,440-$10,440
Other Assets Org$821,230--
Compensation and Service Providers
Top Officer Pay38th percentile

Board Members and Trustees

NameTitle
Bruce CarpenterPresident
David MayVice-president
Elizabeth GregoryTrustee
Kenneth MeyerTrustee
Marie KwasnoskiTrustee
Philip CrouseTrustee
Todd BabcockTrustee
Connie RouppSecretary
Stacey SicklerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$90,058
Program Service Revenue
$4,037
Investment Income
$76,843
Other Revenue
$5,385
All Other Contributions
$46,259
Change in Net Assets
$-38,845

Audited Revenue Reconciliation

Revenue per Audited Statements
$177,863
Revenue Not Reported on Financial Statements
$-1,540
Revenue Not Reported on Form 990
$336,129
Other Revenue Adjustments
$-1,540
Total Revenue per Audited Statements
$513,992
Total Revenue per Form 990
$176,323
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$108,518
Salaries, Compensation, and Employee Benefits$106,650
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$97,710--$97,710
Depreciation Depletion$30,550--$30,550
Occupancy$12,914$2,322-$15,236
Payroll Taxes$8,940--$8,940
All Other Expenses-$6,266-$6,266
Office Expenses$2,706$3,558-$6,264
Fees for Service Investment Mgmnt Fees-$4,095-$4,095
Insurance-$3,464-$3,464
Fees for Services Accounting-$1,715-$1,715
Information Technology-$1,547-$1,547
Travel$1,150--$1,150
Other Expenses$847--$847
Total Functional Expenses$192,201$22,967$0$215,168

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$216,708
Expenses per Audited Statements$215,168
Total Expenses per Form 990$215,168
Expenses Not Reported on Form 990$1,540
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,925
Fundraising Direct Expenses$1,540
Professional Fundraising Fees$0
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
Audit committee
Yes
Backup withholding compliance
Yes
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, Part VI, Section B, Line 11

“The 990 was reviewed by the treasurer and president before it was filed with the irs. It will be reviewed by the board of trustees after it has been filed.”

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

EIN
24-0813436
Phone
5708887117

Signing Officer

Name
Bruce Carpenter
Title
President
Phone
5708887117
Signed
2014-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bruce Carpenter
Formed
1901
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
7
Volunteers
20

Preparer

Preparer
John W Compton Jr
Phone
5703236023
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in beneficial interest in perpetual trusts 239,751.”

Financial Statement Notes

PART X, LINE 2:

“The association accounts for uncertainty in income taxes using a recognition threshold of more-likely-than not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold is met. Management determined there were no tax uncertainties that met the recognition threshold in fiscal 2013. The association's federal exempt organization business income tax returns remain subject to examination by the internal revenue service for the years subsequent to december 31, 2010.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Change in beneficial interest in perpetual trusts 239,751.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Fundraising expenses -1,540.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses 1,540.”

Raw XML AppendixShowing 400 of 427 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt00
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0323
IRS990/AccountsReceivableGrp/BOYAmt00
IRS990/AccountsReceivableGrp/EOYAmt02000
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE THE SERVICE OF LENDING BOOKS AND OTHER INFORMATION AVAILABLE TO THE PUBLIC.
IRS990/AllOtherContributionsAmt046259
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt06266
IRS990/AllOtherExpensesGrp/TotalAmt06266
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10STACEY SICKLER
IRS990/BooksInCareOfDetail/PhoneNum05708887117
IRS990/BooksInCareOfDetail/USAddress/AddressLine10724 SOUTH MAIN ST
IRS990/BooksInCareOfDetail/USAddress/City0ATHENS
IRS990/BooksInCareOfDetail/USAddress/State0PA
IRS990/BooksInCareOfDetail/USAddress/ZIPCode018810
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt020827
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt090058
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt076843
IRS990/CYOtherExpensesAmt0108518
IRS990/CYOtherRevenueAmt05385
IRS990/CYProgramServiceRevenueAmt04037
IRS990/CYRevenuesLessExpensesAmt0-38845
IRS990/CYSalariesCompEmpBnftPaidAmt0106650
IRS990/CYTotalExpensesAmt0215168
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0176323
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt030550
IRS990/DepreciationDepletionGrp/TotalAmt030550
IRS990/Desc0THE SPALDING MEMORIAL LIBRARY BUILDING ASSOCIATION PROVIDES THE SERVICE OF LENDING BOOKS AND OTHER INFORMATION AVAILABLE TO THE GENERAL PUBLIC FREE OF CHARGE. SERVICE REVENUES ARE GENERATED IF THE MATERIALS ARE NOT RETURNED OR RENEWED ON TIME, IN THE FORM OF FINES, A SMALL FEE IS CHARGED FOR ANY COPIES THAT ARE MADE USING LIBRARY RESOURCES, AND THERE ARE A FEW OTHER AMOUNTS THAT ARE CLASSIFIED AS SERVICE REVENUES THAT ARE VERY MINIMAL. THE TOTAL AMOUNT OF FINES DURING 2013 AMOUNTED TO $1,906, AND THE REVENUE RECEIVED FROM COPIES WAS $1,904.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt07
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0192201
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01715
IRS990/FeesForServicesAccountingGrp/TotalAmt01715
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt04095
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt04095
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0BRUCE CARPENTER
IRS990/Form990PartVIISectionAGrp/PersonNm1DAVID MAY
IRS990/Form990PartVIISectionAGrp/PersonNm2STACEY SICKLER
IRS990/Form990PartVIISectionAGrp/PersonNm3CONNIE ROUPP
IRS990/Form990PartVIISectionAGrp/PersonNm4TODD BABCOCK
IRS990/Form990PartVIISectionAGrp/PersonNm5PHILIP CROUSE
IRS990/Form990PartVIISectionAGrp/PersonNm6ELIZABETH GREGORY
IRS990/Form990PartVIISectionAGrp/PersonNm7MARIE KWASNOSKI
IRS990/Form990PartVIISectionAGrp/PersonNm8KENNETH MEYER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01901
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt01540
IRS990/FundraisingGrossIncomeAmt06925
IRS990/GainOrLossGrp/SecuritiesAmt0-8001
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt043799
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0185864
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01547
IRS990/InformationTechnologyGrp/TotalAmt01547
IRS990/InsuranceGrp/ManagementAndGeneralAmt03464
IRS990/InsuranceGrp/TotalAmt03464
IRS990/InvestmentIncomeGrp/ExclusionAmt084844
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt084844
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02031232
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02202402
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0464913
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0242752
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0212199
IRS990/LandBldgEquipCostOrOtherBssAmt0677112
IRS990/LegalDomicileStateCd0PA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt08001
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02313772
IRS990/NetAssetsOrFundBalancesEOYAmt03267481
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-8001
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-8001
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt05385
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt05385
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt096378
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt02322
IRS990/OccupancyGrp/ProgramServicesAmt012914
IRS990/OccupancyGrp/TotalAmt015236
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03558
IRS990/OfficeExpensesGrp/ProgramServicesAmt02706
IRS990/OfficeExpensesGrp/TotalAmt06264
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt010246
IRS990/OtherAssetsTotalGrp/EOYAmt0821230
IRS990/OtherChangesInNetAssetsAmt0239751
IRS990/OtherExpensesGrp/Desc0BOOKS & PERIODICALS
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2PROGRAMS
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt020024
IRS990/OtherExpensesGrp/ProgramServicesAmt116317
IRS990/OtherExpensesGrp/ProgramServicesAmt21043
IRS990/OtherExpensesGrp/ProgramServicesAmt3847
IRS990/OtherExpensesGrp/TotalAmt020024
IRS990/OtherExpensesGrp/TotalAmt116317
IRS990/OtherExpensesGrp/TotalAmt21043
IRS990/OtherExpensesGrp/TotalAmt3847
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt097710
IRS990/OtherSalariesAndWagesGrp/TotalAmt097710
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt08940
IRS990/PayrollTaxesGrp/TotalAmt08940
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0821230
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0BRUCE CARPENTER
IRS990/PriorPeriodAdjustmentsAmt0656425
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0519100
IRS990/ProgramServiceRevenueGrp/Desc0SERVICE REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04037
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04037
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0594258
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt051686
IRS990/PYOtherExpensesAmt0119463
IRS990/PYOtherRevenueAmt015330
IRS990/PYProgramServiceRevenueAmt03925
IRS990/PYRevenuesLessExpensesAmt0451160
IRS990/PYSalariesCompEmpBnftPaidAmt094576
IRS990/PYTotalExpensesAmt0214039
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0665199
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-38845
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04037
IRS990/SavingsAndTempCashInvstGrp/BOYAmt08715
IRS990/SavingsAndTempCashInvstGrp/EOYAmt029973
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt090058
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0594258
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0255619
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt078720
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0444614
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01463269
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt084844
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt037481
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt06666
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt043822
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0172813
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt021697
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt02064
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt01770
IRS990ScheduleA/OtherIncome170Grp/TotalAmt03834
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.61990
IRS990ScheduleA/PublicSupportPY170Pct00.83530
IRS990ScheduleA/PublicSupportTotal170Amt01016663
IRS990ScheduleA/SubstantialContributorsTotAmt0446606
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt090058
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0594258
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0255619
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt078720
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0444614
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01463269
IRS990ScheduleA/TotalSupportAmt01639916
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0161712
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0253830
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0415542
IRS990ScheduleD/EquipmentGrp/BookValueAmt019110
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0121807
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0140917
IRS990ScheduleD/ExpensesNotReportedAmt01540
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0215168
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt010440
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010440
IRS990ScheduleD/NetUnrealizedGainsInvstAmt096378
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0821230
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BENEFICIAL INTEREST IN PERPETUAL TRUST
IRS990ScheduleD/OtherExpensesIncludedAmt01540
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt020937
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt089276
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0110213
IRS990ScheduleD/OtherRevenueAmt0239751
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-1540
IRS990ScheduleD/RevenueNotReportedAmt0336129
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-1540
IRS990ScheduleD/RevenueSubtotalAmt0177863
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD IS MET. MANAGEMENT DETERMINED THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN FISCAL 2013. THE ASSOCIATION'S FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THE YEARS SUBSEQUENT TO DECEMBER 31, 2010.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS 239,751.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSES -1,540.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3FUNDRAISING EXPENSES 1,540.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0212199
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0821230
IRS990ScheduleD/TotalExpensesPerForm990Amt0215168
IRS990ScheduleD/TotalRevenuePerForm990Amt0176323
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0513992
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0216708
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 WAS REVIEWED BY THE TREASURER AND PRESIDENT BEFORE IT WAS FILED WITH THE IRS. IT WILL BE REVIEWED BY THE BOARD OF TRUSTEES AFTER IT HAS BEEN FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S 990 IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS 239,751.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt07444
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt012444
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02313772
IRS990/TotalAssetsEOYAmt03267804
IRS990/TotalAssetsGrp/BOYAmt02313772
IRS990/TotalAssetsGrp/EOYAmt03267804
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt090058
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt022967
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0192201
IRS990/TotalFunctionalExpensesGrp/TotalAmt0215168
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt0323
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0323
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02313772
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03267481
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0192201
IRS990/TotalProgramServiceRevenueAmt04037
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt082228
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04037
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0176323
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02313772
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03267804
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01150
IRS990/TravelGrp/TotalAmt01150
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02306328
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02433807
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10724 S MAIN ST
IRS990/USAddress/City0ATHENS
IRS990/USAddress/State0PA
IRS990/USAddress/ZIPCode018810
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.SPALDINGLIBRARY.ORG
IRS990/WhistleblowerPolicyInd01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,267,804
Liabilities
$323
Net assets
$3,267,481
Revenue
$176,323
Expenses
$215,168
Net income
-$38,845
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