Civic Intelligence

Spalding Memorial Library Building Association

990 • Fiscal year 2021 • EIN 24-0813436

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 02, 2022

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

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

33rd percentile

0.03x

Higher debt load relative to revenue than 33% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

42nd percentile

8.5%

Higher net margin than 42% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

39th percentile

4.4%

Faster asset growth than 39% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

12th percentile

-22%

Faster revenue growth than 12% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets22nd percentile

Assets

Up

$4,093,473

Up $172,630 (+4.4%) from 2020

Net Assets

Up

$4,084,941

Up $170,847 (+4.4%) from 2020

Liabilities

Up

$8,532

Up $1,783 (+26%) from 2020

Revenue And Expenses
Liabilities / Revenue33rd percentileNet Margin42nd percentile

Revenue

Down

$308,111

Down $88,045 (-22%) from 2020

Expenses

Up

$282,025

Up $18,568 (+7.0%) from 2020

Net Income

Down

$26,086

Down $106,613 (-80%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth39th 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

2021

Assets$4,093,473
Liabilities$8,532
Net Assets$4,084,941
Open 2021 Filing

Operations Trend

Revenue Growth12th 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

2021

Revenue$308,111
Expenses$282,025
Net Income$26,086
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 2, 2022
Return Version
2021v4.2
Gross Receipts
$729,955
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$2,591,946$2,684,169▲ $92,223
Land, Buildings, and Equipment, Net$279,006$299,392▲ $20,386
Cash and Non-Interest-Bearing Accounts$5,971$43,361▲ $37,390
Savings and Temporary Cash Investments$82,505$9,432▼ $73,073
Accounts Receivable$6,969$6,969→ $0
Pledges and Grants Receivable-$162-
Total Assets$3,920,843$4,093,473▲ $172,630
Other Assets Total$954,446$1,049,988▲ $95,542
Liabilities
Other Liabilities-$6,068-
Accounts Payable and Accrued Expenses$6,749$2,464▼ $4,285
Total Liabilities$6,749$8,532▲ $1,783
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,959,648$3,034,953▲ $75,305
Net Assets With Donor Restrictions$954,446$1,049,988▲ $95,542
Total Net Assets Fund Balance$3,914,094$4,084,941▲ $170,847
Total Liabilities and Net Assets / Fund Balance$3,920,843$4,093,473▲ $172,630

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$288,589$351,487$640,076
Equipment$363$153,976$154,339
Other Land Buildings-$96,844$96,844
Land$10,440-$10,440
Other Assets Org$1,049,988--
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Bruce CarpenterPresident
Janet GigeeVice President
Katie JonesTrustee
Marie KwasnoskiTrustee
Shirley BlakemanTrustee
Stacey SicklerTrustee
Todd BabcockTrustee
Jacqueline McnamaraSecretary
Philip CrouseTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$76,010
Program Service Revenue
$1,379
Investment Income
$230,722
Other Revenue
$0
All Other Contributions
$4,688
Change in Net Assets
$26,086

Audited Revenue Reconciliation

Revenue per Audited Statements
$452,843
Total Revenue per Audited Statements
$452,843
Total Revenue per Form 990
$452,843
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$169,422
Other Expenses$112,603
Total Fundraising Expense$1,574
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$156,605--$156,605
Depreciation Depletion$15,790--$15,790
Fees for Service Investment Mgmnt Fees-$14,721-$14,721
Payroll Taxes$12,817--$12,817
Fees for Services Accounting-$9,310-$9,310
Occupancy$9,070--$9,070
Fees for Services Other$9,036--$9,036
Insurance-$6,343-$6,343
Other Expenses$3,408--$3,408
All Other Expenses$593$895$1,574$3,062
Information Technology$2,956--$2,956
Office Expenses$2,446--$2,446
Travel$997--$997
Total Functional Expenses$249,182$31,269$1,574$282,025

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$281,995
Total Expenses per Audited Statements$281,995
Total Expenses per Form 990$281,995
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
Fund Drive$16,448$16,448$1,574$14,874
Total Events$16,448$16,448$1,574$14,874
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$6,068
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 governing body review Part VI line 11

“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.”

Governing documents etc available to public 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
Address
724 S MAIN STREET, ATHENS, PA 18810
Doing Business As
Building Association

Signing Officer

Name
Katie Jones
Title
President
Phone
6077254330
Signed
2022-11-02
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

Preparer

Firm
StoneHouse TBMA
Address
140 Golden Mile Rd, Towanda, PA 18848
Preparer
Benjamin J DeNault CPA
Phone
5702658829
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Change in value of beneficial interest in perpetual trust - $141,799”

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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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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/ExplanationTxt2CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST - $141,799
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Explanation of other changes in net assets or fund balances Part XI line 9
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ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPALDING MEMORIAL LIBRARY

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,093,473
Liabilities
$8,532
Net assets
$4,084,941
Revenue
$308,111
Expenses
$282,025
Net income
$26,086
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