Civic Intelligence

Spalding Memorial Library Building Association

990 • Fiscal year 2022 • EIN 24-0813436

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 27, 2023

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.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

23rd percentile

0.00x

Higher debt load relative to revenue than 23% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

22nd percentile

-9.3%

Higher net margin than 22% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

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.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

11th percentile

-16%

Faster asset growth than 11% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

25th percentile

-12%

Faster revenue growth than 25% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets19th percentile

Assets

Down

$3,449,437

Down $644,036 (-16%) from 2021

Net Assets

Down

$3,448,089

Down $636,852 (-16%) from 2021

Liabilities

Down

$1,348

Down $7,184 (-84%) from 2021

Revenue And Expenses
Liabilities / Revenue23rd percentileNet Margin22nd percentile

Revenue

Down

$272,348

Down $35,763 (-12%) from 2021

Expenses

Up

$297,562

Up $15,537 (+5.5%) from 2021

Net Income

Down

-$25,214

Down $51,300 (-197%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth11th 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

2022

Assets$3,449,437
Liabilities$1,348
Net Assets$3,448,089
Open 2022 Filing

Operations Trend

Revenue Growth25th 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

2022

Revenue$272,348
Expenses$297,562
Net Income-$25,214
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 27, 2023
Return Version
2022v5.0
Gross Receipts
$380,470
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$2,684,169$2,250,248▼ $433,921
Land, Buildings, and Equipment, Net$299,392$287,547▼ $11,845
Cash and Non-Interest-Bearing Accounts$43,361$42,014▼ $1,347
Savings and Temporary Cash Investments$9,432$11,135▲ $1,703
Accounts Receivable$6,969$6,969→ $0
Pledges and Grants Receivable$162--
Total Assets$4,093,473$3,449,437▼ $644,036
Other Assets Total$1,049,988$851,524▼ $198,464
Liabilities
Other Liabilities$6,068--
Accounts Payable and Accrued Expenses$2,464$1,348▼ $1,116
Total Liabilities$8,532$1,348▼ $7,184
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,034,953$2,596,565▼ $438,388
Net Assets With Donor Restrictions$1,049,988$851,524▼ $198,464
Total Net Assets Fund Balance$4,084,941$3,448,089▼ $636,852
Total Liabilities and Net Assets / Fund Balance$4,093,473$3,449,437▼ $644,036

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$277,103$362,973$640,076
Equipment$4$154,335$154,339
Other Land Buildings-$96,844$96,844
Land$10,440-$10,440
Other Assets Org$851,524--
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Katie JonesPresident
Bruce CarpenterTrustee
Lori PruyneTrustee
Marie KwasnoskiTrustee
Nina SeebeckTrustee
Todd BabcockTrustee
Shirley BlakemanSecretary
Philip CrouseTreasurer
Jacqueline McnamaraVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$186,819
Program Service Revenue
$2,707
Investment Income
$82,822
Other Revenue
$0
All Other Contributions
$105,047
Change in Net Assets
$-25,214

Audited Revenue Reconciliation

Revenue per Audited Statements
$272,348
Total Revenue per Audited Statements
$272,348
Total Revenue per Form 990
$272,348
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$181,709
Other Expenses$115,853
Total Fundraising Expense$1,314
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$167,954--$167,954
Occupancy$21,766--$21,766
Payroll Taxes$13,755--$13,755
Fees for Service Investment Mgmnt Fees-$13,280-$13,280
Depreciation Depletion$11,845--$11,845
Fees for Services Accounting-$9,901-$9,901
Insurance-$5,884-$5,884
Office Expenses$2,738$2,434-$5,172
Information Technology$1,735$1,551-$3,286
All Other Expenses$2,016$745-$2,761
Fees for Services Other$2,750--$2,750
Other Expenses$2,209-$1,314$1,314
Travel$977--$977
Total Functional Expenses$262,453$33,795$1,314$297,562

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$297,562
Total Expenses per Audited Statements$297,562
Total Expenses per Form 990$297,562
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$18,908---
Total Events$18,908---
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 STREET, ATHENS, PA 18810

Signing Officer

Name
Katie Jones
Title
President
Phone
5708887117
Signed
2023-10-27
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
8

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 interest in perp tr -144,377”

Raw XML Appendix387 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/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0112471
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt058007
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IRS990ScheduleA/PublicSupportPY170Pct00.52950
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IRS990ScheduleD/EquipmentGrp/BookValueAmt04
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IRS990ScheduleD/ExpensesSubtotalAmt0297562
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0851524
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BENEFICIAL INTEREST IN PERPETUAL TRU
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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 ORGANIZATION'S 990 IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERP TR -144,377
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
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalEmployeeCnt08
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0262453
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IRS990/TotalGrossUBIAmt00
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATIE JONES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05708887117
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPALDING MEMORIAL LIBRARY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0BUILDING ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SPAL
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ReturnHeader/Filer/PhoneNum05708887117
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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/PreparationDt02023-10-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MELINDA SHANNON CPA
ReturnHeader/ReturnTs02023-10-27T15:13:16-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KATIE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0JONES
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,449,437
Liabilities
$1,348
Net assets
$3,448,089
Revenue
$272,348
Expenses
$297,562
Net income
-$25,214
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