Civic Intelligence

Spalding Memorial Library Building Association

990 • Fiscal year 2020 • EIN 24-0813436

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 09, 2021

Organization ProfileWWW.SPALDINGLIBRARY.ORG
724 S Main StreetAthens, PA 18810

(570) 888-7117

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Higher debt load relative to assets than 19% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

24th percentile

0.02x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

83rd percentile

33%

Higher net margin than 83% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

61st percentile

11%

Faster asset growth than 61% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

88th percentile

58%

Faster revenue growth than 88% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets19th percentile

Assets

Up

$3,920,843

Up $398,392 (+11%) from 2019

Net Assets

Up

$3,914,094

Up $423,489 (+12%) from 2019

Liabilities

Down

$6,749

Down $25,097 (-79%) from 2019

Revenue And Expenses
Liabilities / Revenue24th percentileNet Margin83rd percentile

Revenue

Up

$396,156

Up $146,134 (+58%) from 2019

Expenses

Up

$263,457

Up $14,579 (+5.9%) from 2019

Net Income

Up

$132,699

Up $131,555 (+11500%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth61st percentile

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

2020

Assets$3,920,843
Liabilities$6,749
Net Assets$3,914,094
Open 2020 Filing

Operations Trend

Revenue Growth88th percentile

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

2020

Revenue$396,156
Expenses$263,457
Net Income$132,699
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 9, 2021
Return Version
2020v4.0
Gross Receipts
$1,017,951
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$2,280,924$2,591,946▲ $311,022
Land, Buildings, and Equipment, Net$296,180$279,006▼ $17,174
Savings and Temporary Cash Investments$47,086$82,505▲ $35,419
Accounts Receivable$9,900$6,969▼ $2,931
Cash and Non-Interest-Bearing Accounts$100$5,971▲ $5,871
Total Assets$3,522,451$3,920,843▲ $398,392
Other Assets Total$888,261$954,446▲ $66,185
Liabilities
Accounts Payable and Accrued Expenses$31,846$6,749▼ $25,097
Total Liabilities$31,846$6,749▼ $25,097
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,602,344$2,959,648▲ $357,304
Net Assets With Donor Restrictions$888,261$954,446▲ $66,185
Total Net Assets Fund Balance$3,490,605$3,914,094▲ $423,489
Total Liabilities and Net Assets / Fund Balance$3,522,451$3,920,843▲ $398,392

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$264,623$339,277$603,900
Other Land Buildings$3,943$247,240$251,183
Land$10,440-$10,440
Other Assets Org$954,446--
Compensation and Service Providers
Top Officer Pay37th percentile

Board Members and Trustees

NameTitle
Bruce CarpenterPresident
Janet GigeeTrustee
Katie JonesTrustee
Marie KwasnoskiTrustee
Stacey SicklerTrustee
Todd BabcockTrustee
Jacqueline McnamaraSecretary
Philip CrouseTreasurer
David MayVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$248,759
Program Service Revenue
$1,803
Investment Income
$145,594
Other Revenue
$0
All Other Contributions
$43,782
Change in Net Assets
$132,699

Audited Revenue Reconciliation

Revenue per Audited Statements
$396,156
Total Revenue per Audited Statements
$396,156
Total Revenue per Form 990
$396,156
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$159,125
Other Expenses$104,332
Total Fundraising Expense$875
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$147,069--$147,069
Depreciation Depletion$17,173--$17,173
Fees for Service Investment Mgmnt Fees-$12,461-$12,461
Payroll Taxes$12,056--$12,056
All Other Expenses$10,370$587-$10,957
Occupancy$10,104--$10,104
Fees for Services Accounting-$9,412-$9,412
Insurance-$5,535-$5,535
Other Expenses$3,221--$3,221
Office Expenses$1,958--$1,958
Information Technology$1,136--$1,136
Advertising--$875$875
Travel$206--$206
Total Functional Expenses$234,587$27,995$875$263,457

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$263,459
Expenses per Audited Statements$263,457
Total Expenses per Form 990$263,457
Expenses Not Reported on Form 990$2
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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 organizations 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 STREET, ATHENS, PA 18810

Signing Officer

Name
Bruce Carpenter
Title
President
Phone
5708887117
Signed
2021-11-09

Organization Details

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

Preparer

Firm
Carmalt Denault & Thompson Pc
Address
PO BOX 271, TOWANDA, PA 18848-0271
Preparer
Benjamin J Denault CPA
Phone
5702658829
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Rounding 0 change in beneficial interest in perpetual trusts 66,185 total 66,185”

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

“Change in beneficial interest in perpetual trust 0”

Schedule D, Page 4, Part XI, Line 4B

“Fundraising expenses 0 rounding 0”

Schedule D, Page 4, Part XII, Line 2D

“Fundraising expenses 0 book / tax depreciation difference 2”

Raw XML Appendix388 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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt069555
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0243709
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0754377
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt079973
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0112471
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0122658
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt084104
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt083940
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0483146
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0407063
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.49460
IRS990ScheduleA/PublicSupportPY170Pct00.40180
IRS990ScheduleA/PublicSupportTotal170Amt0612089
IRS990ScheduleA/SubstantialContributorsTotAmt0142288
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0248759
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt062736
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0129618
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt069555
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0243709
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0754377
IRS990ScheduleA/TotalSupportAmt01237523
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0264623
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0339277
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0603900
IRS990ScheduleD/ExpensesNotReportedAmt02
IRS990ScheduleD/ExpensesSubtotalAmt0263457
IRS990ScheduleD/LandGrp/BookValueAmt010440
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010440
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0954446
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BENEFICIAL INTEREST IN TRUST
IRS990ScheduleD/OtherExpensesIncludedAmt02
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03943
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0247240
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0251183
IRS990ScheduleD/RevenueSubtotalAmt0396156
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST 0
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSES 0 ROUNDING 0
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSES 0 BOOK / TAX DEPRECIATION DIFFERENCE 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0279006
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0954446
IRS990ScheduleD/TotalExpensesPerForm990Amt0263457
IRS990ScheduleD/TotalRevenuePerForm990Amt0396156
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0396156
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0263459
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 ORGANIZATIONS 990 IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ROUNDING 0 CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS 66,185 TOTAL 66,185
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/TotalAssetsBOYAmt03522451
IRS990/TotalAssetsEOYAmt03920843
IRS990/TotalAssetsGrp/BOYAmt03522451
IRS990/TotalAssetsGrp/EOYAmt03920843
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0248759
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0875
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt027995
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0234587
IRS990/TotalFunctionalExpensesGrp/TotalAmt0263457
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt031846
IRS990/TotalLiabilitiesEOYAmt06749
IRS990/TotalLiabilitiesGrp/BOYAmt031846
IRS990/TotalLiabilitiesGrp/EOYAmt06749
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03490605
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03914094
IRS990/TotalProgramServiceExpensesAmt0234587
IRS990/TotalProgramServiceRevenueAmt01803
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0147397
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0396156
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03522451
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03920843
IRS990/TravelGrp/ProgramServicesAmt0206
IRS990/TravelGrp/TotalAmt0206
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0517 GLEN VALLEY ROAD
IRS990/USAddress/CityNm0ATHENS
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd018810
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.SPALDINGLIBRARY.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BRUCE CARPENTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05708887117
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-09
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 STREET
ReturnHeader/Filer/USAddress/CityNm0ATHENS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd018810
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823592470
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARMALT DENAULT & THOMPSON PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 271
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TOWANDA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0188480271
ReturnHeader/PreparerPersonGrp/PhoneNum05702658829
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BENJAMIN J DENAULT CPA
ReturnHeader/ReturnTs02021-11-15T08:23:43-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BRUCE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CARPENTER
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,920,843
Liabilities
$6,749
Net assets
$3,914,094
Revenue
$396,156
Expenses
$263,457
Net income
$132,699
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