Civic Intelligence

Spalding Memorial Library Building Association

990 • Fiscal year 2024 • EIN 24-0813436

Jan 01, 2024 to Dec 31, 2024 • Filed on Sep 11, 2025

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

(570) 888-7117

Siviq Scores

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

Liabilities / Assets

20th percentile

0.00x

Higher debt load relative to assets than 20% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

26th percentile

0.01x

Higher debt load relative to revenue than 26% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

5th percentile

-62%

Higher net margin than 5% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

49th percentile

3.7%

Faster asset growth than 49% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

58th percentile

13%

Faster revenue growth than 58% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets20th percentile

Assets

Up

$3,797,132

Up $135,688 (+3.7%) from 2023

Net Assets

Up

$3,795,818

Up $137,848 (+3.8%) from 2023

Liabilities

Down

$1,314

Down $2,160 (-62%) from 2023

Revenue And Expenses
Liabilities / Revenue26th percentileNet Margin5th percentile

Revenue

Up

$212,986

Up $24,821 (+13%) from 2023

Expenses

Up

$345,299

Up $32,305 (+10%) from 2023

Net Income

Down

-$132,313

Down $7,484 (-6.0%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth49th 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

2024

Assets$3,797,132
Liabilities$1,314
Net Assets$3,795,818
Open 2024 Filing

Operations Trend

Revenue Growth58th 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

2024

Revenue$212,986
Expenses$345,299
Net Income-$132,313
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 11, 2025
Return Version
2024v5.0
Gross Receipts
$212,986
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$2,359,339$2,484,164▲ $124,825
Land, Buildings, and Equipment, Net$276,163$264,783▼ $11,380
Cash and Non-Interest-Bearing Accounts$70,845$34,846▼ $35,999
Accounts Receivable$8,350$25,021▲ $16,671
Savings and Temporary Cash Investments$14,191$13,604▼ $587
Total Assets$3,661,444$3,797,132▲ $135,688
Other Assets Total$932,556$974,714▲ $42,158
Liabilities
Accounts Payable and Accrued Expenses$3,474$1,314▼ $2,160
Total Liabilities$3,474$1,314▼ $2,160
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,725,414$2,821,104▲ $95,690
Net Assets With Donor Restrictions$932,556$974,714▲ $42,158
Total Net Assets Fund Balance$3,657,970$3,795,818▲ $137,848
Total Liabilities and Net Assets / Fund Balance$3,661,444$3,797,132▲ $135,688

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$794,415$96,844$891,259
Land$10,440-$10,440
Buildings$-385,733$385,733-
Equipment$-154,339$154,339-
Other Assets Org$974,714--
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Katie JonesPresident
Tiffany RobbinsDirector
Bart CallearTrustee
Bruce CarpenterTrustee
Kelly FriendTrustee
Lisa GrazulTrustee
Todd BabcockTrustee
Shirley BlakemanSecretary
Nina SeebeckTreasurer
Lori PruyneVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$122,177
Program Service Revenue
$9,764
Investment Income
$81,045
Other Revenue
$0
All Other Contributions
$36,096
Change in Net Assets
$-132,313
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$206,294
Other Expenses$139,005
Total Fundraising Expense$1,673
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$190,596--$190,596
Occupancy$33,573--$33,573
Payroll Taxes$15,698--$15,698
Fees for Service Investment Mgmnt Fees-$13,227-$13,227
Depreciation Depletion$11,382--$11,382
Insurance-$8,130-$8,130
Fees for Services Accounting-$7,755-$7,755
Office Expenses$2,810$1,128$1,673$5,611
All Other Expenses$3,274$2,218-$5,492
Other Expenses$3,388--$3,388
Information Technology$1,738$1,630-$3,368
Travel$2,767--$2,767
Total Functional Expenses$309,538$34,088$1,673$345,299
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$21,984---
Total Events$21,984---
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 ST, ATHENS, PA 18810

Signing Officer

Name
Katie Jones
Title
President
Phone
5708887117
Signed
2025-09-11
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
11

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 90,823”

Raw XML Appendix375 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt03474
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01314
IRS990/AccountsReceivableGrp/BOYAmt08350
IRS990/AccountsReceivableGrp/EOYAmt025021
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE 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/AllOtherContributionsAmt036096
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt02218
IRS990/AllOtherExpensesGrp/ProgramServicesAmt03274
IRS990/AllOtherExpensesGrp/TotalAmt05492
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/BooksInCareOfDetail/PersonNm0ANDREA RICHARDSON
IRS990/BooksInCareOfDetail/PhoneNum05708887117
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0724 S MAIN ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0ATHENS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd018810
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt070845
IRS990/CashNonInterestBearingGrp/EOYAmt034846
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt021984
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0122177
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt081045
IRS990/CYOtherExpensesAmt0139005
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt09764
IRS990/CYRevenuesLessExpensesAmt0-132313
IRS990/CYSalariesCompEmpBnftPaidAmt0206294
IRS990/CYTotalExpensesAmt0345299
IRS990/CYTotalFundraisingExpenseAmt01673
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0212986
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt011382
IRS990/DepreciationDepletionGrp/TotalAmt011382
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, 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 2022 AMOUNTED TO 1,812 AND THE REVENUE RECEIVED FROM COPIES WAS 895.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0932556
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0974714
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt011
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0309538
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt07755
IRS990/FeesForServicesAccountingGrp/TotalAmt07755
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt013227
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt013227
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
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/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0TODD BABCOCK
IRS990/Form990PartVIISectionAGrp/PersonNm1BART CALLEAR
IRS990/Form990PartVIISectionAGrp/PersonNm2BRUCE CARPENTER
IRS990/Form990PartVIISectionAGrp/PersonNm3KELLY FRIEND
IRS990/Form990PartVIISectionAGrp/PersonNm4LISA GRAZUL
IRS990/Form990PartVIISectionAGrp/PersonNm5TIFFANY ROBBINS
IRS990/Form990PartVIISectionAGrp/PersonNm6SHIRLEY BLAKEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm7KATIE JONES
IRS990/Form990PartVIISectionAGrp/PersonNm8LORI PRUYNE
IRS990/Form990PartVIISectionAGrp/PersonNm9NINA SEEBECK
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/ReportableCompFromOrgAmt90
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/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01901
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt021984
IRS990/GainOrLossGrp/OtherAmt04878
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt064097
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt04878
IRS990/GrossReceiptsAmt0212986
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01630
IRS990/InformationTechnologyGrp/ProgramServicesAmt01738
IRS990/InformationTechnologyGrp/TotalAmt03368
IRS990/InsuranceGrp/ManagementAndGeneralAmt08130
IRS990/InsuranceGrp/TotalAmt08130
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt076167
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt076167
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02359339
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02484164
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0636916
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0276163
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0264783
IRS990/LandBldgEquipCostOrOtherBssAmt0901699
IRS990/LegalDomicileStateCd0PA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
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/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt03657970
IRS990/NetAssetsOrFundBalancesEOYAmt03795818
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt04878
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt04878
IRS990/NetUnrlzdGainsLossesInvstAmt0179338
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02725414
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02821104
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt033573
IRS990/OccupancyGrp/TotalAmt033573
IRS990/OfficeExpensesGrp/FundraisingAmt01673
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01128
IRS990/OfficeExpensesGrp/ProgramServicesAmt02810
IRS990/OfficeExpensesGrp/TotalAmt05611
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0932556
IRS990/OtherAssetsTotalGrp/EOYAmt0974714
IRS990/OtherChangesInNetAssetsAmt090823
IRS990/OtherExpensesGrp/Desc0PERIODICALS AND BOOKS
IRS990/OtherExpensesGrp/Desc1SMALL TOOLS AND EQUIPMENT
IRS990/OtherExpensesGrp/Desc2GRANT/PROJECT EXPENSE
IRS990/OtherExpensesGrp/Desc3PROGRAM EXPENSE
IRS990/OtherExpensesGrp/ProgramServicesAmt034863
IRS990/OtherExpensesGrp/ProgramServicesAmt15662
IRS990/OtherExpensesGrp/ProgramServicesAmt23787
IRS990/OtherExpensesGrp/ProgramServicesAmt33388
IRS990/OtherExpensesGrp/TotalAmt034863
IRS990/OtherExpensesGrp/TotalAmt15662
IRS990/OtherExpensesGrp/TotalAmt23787
IRS990/OtherExpensesGrp/TotalAmt33388
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0190596
IRS990/OtherSalariesAndWagesGrp/TotalAmt0190596
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt015698
IRS990/PayrollTaxesGrp/TotalAmt015698
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KATIE JONES
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt09764
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt09764
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0110351
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt075355
IRS990/PYOtherExpensesAmt0115573
IRS990/PYProgramServiceRevenueAmt02459
IRS990/PYRevenuesLessExpensesAmt0-124829
IRS990/PYSalariesCompEmpBnftPaidAmt0197421
IRS990/PYTotalExpensesAmt0312994
IRS990/PYTotalRevenueAmt0188165
IRS990/ReconcilationRevenueExpnssAmt0-132313
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt014191
IRS990/SavingsAndTempCashInvstGrp/EOYAmt013604
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0122177
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0110351
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0186819
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt076010
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0248759
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0744116
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0122200
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt079973
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0202173
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0216843
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.78640
IRS990ScheduleA/PublicSupportPY170Pct00.68510
IRS990ScheduleA/PublicSupportTotal170Amt0744116
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0122177
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0110351
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0186819
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt076010
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0248759
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0744116
IRS990ScheduleA/TotalSupportAmt0946289
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0-385733
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0385733
IRS990ScheduleD/EquipmentGrp/BookValueAmt0-154339
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0154339
IRS990ScheduleD/LandGrp/BookValueAmt010440
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010440
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0974714
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BENEFICIAL INTEREST IN PERPETUAL TRU
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0794415
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt096844
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0891259
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0264783
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0974714
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt021984
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt021984
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL FUND DRI
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt021984
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt021984
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 ORGANIZATION'S 990 IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHANGE IN VALUE OF BENEFICIAL TRUST IN PERP TRUST 90,823
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/TotalAssetsBOYAmt03661444
IRS990/TotalAssetsEOYAmt03797132
IRS990/TotalAssetsGrp/BOYAmt03661444
IRS990/TotalAssetsGrp/EOYAmt03797132
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0122177
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01673
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt034088
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0309538
IRS990/TotalFunctionalExpensesGrp/TotalAmt0345299
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03474
IRS990/TotalLiabilitiesEOYAmt01314
IRS990/TotalLiabilitiesGrp/BOYAmt03474
IRS990/TotalLiabilitiesGrp/EOYAmt01314
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03657970
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03795818
IRS990/TotalProgramServiceExpensesAmt0309538
IRS990/TotalProgramServiceRevenueAmt09764
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt090809
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0212986
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03661444
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03797132
IRS990/TravelGrp/ProgramServicesAmt02767
IRS990/TravelGrp/TotalAmt02767
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
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/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATIE JONES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05708887117
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-11
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 ST
ReturnHeader/Filer/USAddress/CityNm0ATHENS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd018810
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/PreparationDt02025-09-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MELINDA SHANNON CPA
ReturnHeader/ReturnTs02025-09-11T07:49:04-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,797,132
Liabilities
$1,314
Net assets
$3,795,818
Revenue
$212,986
Expenses
$345,299
Net income
-$132,313
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