Civic Intelligence

Spalding Memorial Library Building Association

990 • Fiscal year 2023 • EIN 24-0813436

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

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

21st percentile

0.00x

Higher debt load relative to assets than 21% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

31st percentile

0.02x

Higher debt load relative to revenue than 31% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

5th percentile

-66%

Higher net margin than 5% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

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.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

54th percentile

6.1%

Faster asset growth than 54% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

12th percentile

-31%

Faster revenue growth than 12% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets21st percentile

Assets

Up

$3,661,444

Up $212,007 (+6.1%) from 2022

Net Assets

Up

$3,657,970

Up $209,881 (+6.1%) from 2022

Liabilities

Up

$3,474

Up $2,126 (+158%) from 2022

Revenue And Expenses
Liabilities / Revenue31st percentileNet Margin5th percentile

Revenue

Down

$188,165

Down $84,183 (-31%) from 2022

Expenses

Up

$312,994

Up $15,432 (+5.2%) from 2022

Net Income

Down

-$124,829

Down $99,615 (-395%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth54th 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

2023

Assets$3,661,444
Liabilities$3,474
Net Assets$3,657,970
Open 2023 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

2023

Revenue$188,165
Expenses$312,994
Net Income-$124,829
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.0
Gross Receipts
$188,165
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$2,250,248$2,359,339▲ $109,091
Land, Buildings, and Equipment, Net$287,547$276,163▼ $11,384
Cash and Non-Interest-Bearing Accounts$42,014$70,845▲ $28,831
Savings and Temporary Cash Investments$11,135$14,191▲ $3,056
Accounts Receivable$6,969$8,350▲ $1,381
Total Assets$3,449,437$3,661,444▲ $212,007
Other Assets Total$851,524$932,556▲ $81,032
Liabilities
Accounts Payable and Accrued Expenses$1,348$3,474▲ $2,126
Total Liabilities$1,348$3,474▲ $2,126
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,596,565$2,725,414▲ $128,849
Net Assets With Donor Restrictions$851,524$932,556▲ $81,032
Total Net Assets Fund Balance$3,448,089$3,657,970▲ $209,881
Total Liabilities and Net Assets / Fund Balance$3,449,437$3,661,444▲ $212,007

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$794,415$96,844$891,259
Land$10,440-$10,440
Buildings$-374,353$374,353-
Equipment$-154,339$154,339-
Other Assets Org$932,556--
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
$110,351
Program Service Revenue
$2,459
Investment Income
$75,355
Other Revenue
$0
All Other Contributions
$18,494
Change in Net Assets
$-124,829

Audited Revenue Reconciliation

Revenue per Audited Statements
$188,165
Total Revenue per Audited Statements
$188,165
Total Revenue per Form 990
$188,165
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$197,421
Other Expenses$115,573
Total Fundraising Expense$1,541
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$182,439--$182,439
Occupancy$21,842--$21,842
Payroll Taxes$14,982--$14,982
Fees for Service Investment Mgmnt Fees-$12,626-$12,626
Depreciation Depletion$11,384--$11,384
Fees for Services Accounting-$8,893-$8,893
Fees for Services Other$5,044--$5,044
Insurance-$4,600-$4,600
All Other Expenses$2,737-$1,541$4,278
Office Expenses$2,685$1,270-$3,955
Information Technology$2,086$1,047-$3,133
Other Expenses$2,390$2,002-$2,002
Travel$571--$571
Total Functional Expenses$281,015$30,438$1,541$312,994

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$312,994
Total Expenses per Audited Statements$312,994
Total Expenses per Form 990$312,994
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$23,070---
Total Events$23,070---
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
2024-11-14
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 trust in perp trust 130,509”

Raw XML Appendix377 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/CurrentTaxYearMinus2YearsAmt0122200
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt079973
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0112471
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0314644
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0130912
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IRS990ScheduleA/PublicSupportPY170Pct00.61680
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0374353
IRS990ScheduleD/EquipmentGrp/BookValueAmt0-154339
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0154339
IRS990ScheduleD/ExpensesSubtotalAmt0312994
IRS990ScheduleD/LandGrp/BookValueAmt010440
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010440
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0932556
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BENEFICIAL INTEREST IN PERPETUAL TRU
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0794415
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt096844
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0891259
IRS990ScheduleD/RevenueSubtotalAmt0188165
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0276163
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0932556
IRS990ScheduleD/TotalExpensesPerForm990Amt0312994
IRS990ScheduleD/TotalRevenuePerForm990Amt0188165
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IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt023070
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt023070
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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 TRUST IN PERP TRUST 130,509
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/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt03661444
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IRS990/TotalContributionsAmt0110351
IRS990/TotalEmployeeCnt08
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt030438
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0281015
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IRS990/TotalGrossUBIAmt00
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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/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATIE JONES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05708887117
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-14
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
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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/PreparationDt02024-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MELINDA SHANNON CPA
ReturnHeader/ReturnTs02024-11-14T17:18:05-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,661,444
Liabilities
$3,474
Net assets
$3,657,970
Revenue
$188,165
Expenses
$312,994
Net income
-$124,829
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