Civic Intelligence

Minor Library Fund Under the Will of Katherine B Minor

990 • Fiscal year 2017 • EIN 24-6020178

Jun 01, 2016 to May 31, 2017 • Filed on Oct 12, 2017

C/O Wayne Bank 717 Main StreetHonesdale, PA 18431

(570) 253-8506

Siviq Scores

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

Liabilities / Assets

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

89th percentile

42%

Higher net margin than 89% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

46th percentile

1.9%

Faster asset growth than 46% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

80th percentile

33%

Faster revenue growth than 80% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$512,246

Up $9,591 (+1.9%) from 2016

Net Assets

Up

$512,246

Up $9,591 (+1.9%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$22,912

Up $5,703 (+33%) from 2016

Expenses

Up

$13,321

Up $1,348 (+11%) from 2016

Net Income

Up

$9,591

Up $4,355 (+83%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2011: $500,563Liabilities 2011: $0Net Assets 2011: $500,5632011Assets 2012: $500,432Liabilities 2012: $0Net Assets 2012: $500,4322012Assets 2013: $494,409Liabilities 2013: $0Net Assets 2013: $494,4092013Assets 2014: $495,504Net Assets 2014: $495,5042014Assets 2015: $497,419Net Assets 2015: $497,4192015Assets 2016: $502,655Liabilities 2016: $0Net Assets 2016: $502,6552016Assets 2017: $512,246Liabilities 2017: $0Net Assets 2017: $512,2462017Assets 2018: $494,046Net Assets 2018: $494,0462018Assets 2019: $511,238Liabilities 2019: $0Net Assets 2019: $511,2382019Assets 2020: $495,746Liabilities 2020: $0Net Assets 2020: $495,7462020Assets 2021: $503,791Liabilities 2021: $0Net Assets 2021: $503,7912021Assets 2022: $509,464Liabilities 2022: $0Net Assets 2022: $509,4642022Assets 2023: $570,099Liabilities 2023: $0Net Assets 2023: $570,0992023Assets 2024: $572,685Liabilities 2024: $0Net Assets 2024: $572,6852024Assets 2025: $578,559Liabilities 2025: $0Net Assets 2025: $578,5592025

Highlighted filing

2017

Assets$512,246
Liabilities$0
Net Assets$512,246

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$100K$50K$0-$50KExpenses 2011: $15,1972011Expenses 2012: $9,2922012Expenses 2013: $13,2842013Revenue 2014: $16,091Expenses 2014: $14,996Net Income 2014: $1,0952014Revenue 2015: $15,883Expenses 2015: $13,968Net Income 2015: $1,9152015Revenue 2016: $17,209Expenses 2016: $11,973Net Income 2016: $5,2362016Revenue 2017: $22,912Expenses 2017: $13,321Net Income 2017: $9,5912017Revenue 2018: $27,026Expenses 2018: $45,226Net Income 2018: -$18,2002018Revenue 2019: $53,206Expenses 2019: $36,014Net Income 2019: $17,1922019Revenue 2020: $25,541Expenses 2020: $41,033Net Income 2020: -$15,4922020Revenue 2021: $38,417Expenses 2021: $30,372Net Income 2021: $8,0452021Revenue 2022: $35,347Expenses 2022: $29,674Net Income 2022: $5,6732022Revenue 2023: $93,431Expenses 2023: $32,796Net Income 2023: $60,6352023Revenue 2024: $50,448Expenses 2024: $47,862Net Income 2024: $2,5862024Revenue 2025: $30,487Expenses 2025: $24,613Net Income 2025: $5,8742025

Highlighted filing

2017

Revenue$22,912
Expenses$13,321
Net Income$9,591
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Oct 12, 2017
Return Version
2016v3.0
Gross Receipts
$71,660
Mission and Program Overview

Mission

Financial support of the wayne county public library system

Financial support of wayne county public library system

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$502,655$512,246▲ $9,591
Investments in Publicly Traded Securities$494,167$502,687▲ $8,520
Savings and Temporary Cash Investments$8,488$9,559▲ $1,071
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$502,655$512,246▲ $9,591
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$502,655$512,246▲ $9,591
Total Liabilities and Net Assets / Fund Balance$502,655$512,246▲ $9,591
Compensation and Service Providers

Board Members and Trustees

NameTitle
Russell RiddPresident
Allison DanielsDirector
Lisa CritelliDirector
Marianne DanielsDirector
Miriam KreitnerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$22,912
Other Revenue
$0
Change in Net Assets
$9,591
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$8,260
Other Expenses$5,061
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$8,260--$8,260
Fees for Service Investment Mgmnt Fees$4,536--$4,536
Fees for Services Accounting$525--$525
Total Functional Expenses$13,321$0$0$13,321
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Wayne County Public LibraryHonesdale, PA501c3Provide Operating Support$8,260
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Russell ridd, president & treasurer has a family relationship with marianne daniels, director, and also allison daniels, director.

Form 990, Part VI, Line 11B: Form 990 Review Process

Governing board meets once a year with investment manager, Wayne Bank, who maintains all books, records income & makes distributions per the direction of the Board. Wayne Bank is responsible for preparation of 990 and informs Board when return has been completed. All members of Board invited to review 990 prior to filing. President signs return, after which it is filed electronically.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All books & records are maintained at office of Wayne Bank Wealth Management Division and made available to any interested parties upon request.

Filing and Contact Details

Filer

Filer Name
Minor Library Fund
EIN
24-6020178
Phone
5702538506
Address
C/O WAYNE BANK 717 MAIN STREET, HONESDALE, PA 18431

Signing Officer

Name
Russell Ridd
Title
President
Signed
2017-10-12
Discuss with paid preparer
Yes

Organization Details

Formed
1983
Legal Domicile
Pa
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Brian T Kelly CPA & Associates LLC
Address
32-34 North Scott Street, Carbondale, PA 18407
Preparer
Brian T Kelly CPA
Phone
5702822800
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IRS990ScheduleA/DistributionsGrp/CYTotalAnnualDistributionsAmt013321
IRS990ScheduleA/DistributionsGrp/ExemptUseAssetsAcquisPaidAmt00
IRS990ScheduleA/DistributionsGrp/QualifiedSetAsideAmt00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd0false
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd0true
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd0true
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OFFICERS OF SUPPORTING ORGANIZATION WORK CLOSELY WITH SUPPORTED BENEFICIARY ORGANIZATION THROUGHOUT THE YEAR BY PARTICIPATING IN ACTIVITIES OF SUPPORTED ORGANIZATION AND BY COMMUNICATING AND COORDINATING USE OF FUNDS WITH OFFICERS OF SUPPORTED ORGANIZATION. THE TWO ORGANIZATIONS HAVE A LONG HISTORICAL RELATIONSHIP
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1SUPPORTED ORGANIZATION HAS DISCRETION OVER USE AND TIMING OF DISTRIBUTIONS. BENEFICIARY ORGANIZATION CHOOSES PROGRAMS AND PRODUCTS THAT FUNDS WILL BE USED FOR. OFFICERS OF SUPPORTED ORGANIZATION DISCUSS AMOUNT THAT WILL BE MADE AVAILABLE WITH OFFICERS OF SUPPORTING ORGANIZATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2ORGANIZATION IS RESPONSIVE TO SUPPORTED ORGANIZATION AND BENEFICIARY IS ATTENTIVE AS DISTRIBUTION AMOUNTS ARE USED TO FUND A PARTICULAR PRODUCT FOR THE THE PUBLIC LIBRARY. WITHOUT SUCH DISTRIBUTIONS LIBRARY WOULD DISCONTINUE PURCHASING PRODUCTS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part IV, Section D, Line 2: Organizaiton Maintained A Relationship with Supported Orgs.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Part IV, Section D, Line 3: Role The Organization's Supported Orgs. Played
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2Part V, Section D, Line 8: Distributions To Attentive Supported Organizations
IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/CurrentYearAmt0785549
IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/PriorYearAmt0736682
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/CurrentYearAmt09023
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/PriorYearAmt06936
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/CurrentYearAmt0776526
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/PriorYearAmt0729746
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/CurrentYearAmt025781
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt024782
IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/CurrentYearAmt0759768
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/PriorYearAmt0711900
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/CurrentYearAmt026592
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/PriorYearAmt024917
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/CurrentYearAmt0785549
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/PriorYearAmt0736682
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/CurrentYearAmt026592
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt024917
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0232585230
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt08260
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0WAYNE COUNTY PUBLIC LIBRARY
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3NonFuncInd0X
IRS990ScheduleA/SupportSumAmt08260
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt08260
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501c3
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PROVIDE OPERATING SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0WAYNE COUNTY PUBLIC LIBRARY
IRS990ScheduleI/RecipientTable/RecipientEIN0232585230
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01406 MAIN STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0HONESDALE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0PA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd018431
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RUSSELL RIDD, PRESIDENT & TREASURER HAS A FAMILY RELATIONSHIP WITH MARIANNE DANIELS, DIRECTOR, AND ALSO ALLISON DANIELS, DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing board meets once a year with investment manager, Wayne Bank, who maintains all books, records income & makes distributions per the direction of the Board. Wayne Bank is responsible for preparation of 990 and informs Board when return has been completed. All members of Board invited to review 990 prior to filing. President signs return, after which it is filed electronically.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All books & records are maintained at office of Wayne Bank Wealth Management Division and made available to any interested parties upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0502655
IRS990/TotalAssetsEOYAmt0512246
IRS990/TotalAssetsGrp/BOYAmt0502655
IRS990/TotalAssetsGrp/EOYAmt0512246
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt013321
IRS990/TotalFunctionalExpensesGrp/TotalAmt013321
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0502655
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0512246
IRS990/TotalProgramServiceExpensesAmt013321
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt022912
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt022912
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0502655
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0512246
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.79$0.00$5.79$0.30$0.25$0.06
2024Detailed filing. Detailed filing data is available for this year.$5.73$0.00$5.73$0.50$0.48$0.03
2023Detailed filing. Detailed filing data is available for this year.$5.70$0.00$5.70$0.93$0.33$0.61
2022Detailed filing. Detailed filing data is available for this year.$5.09$0.00$5.09$0.35$0.30$0.06
2021Detailed filing. Detailed filing data is available for this year.$5.04$0.00$5.04$0.38$0.30$0.08
2020Detailed filing. Detailed filing data is available for this year.$4.96$0.00$4.96$0.26$0.41$0.15
2019Detailed filing. Detailed filing data is available for this year.$5.11$0.00$5.11$0.53$0.36$0.17
2018Detailed filing. Detailed filing data is available for this year.$4.94$4.94$0.27$0.45$0.18
2017Detailed filing. Detailed filing data is available for this year.$5.12$0.00$5.12$0.23$0.13$0.10
2016Detailed filing. Detailed filing data is available for this year.$5.03$0.00$5.03$0.17$0.12$0.05
2015Detailed filing. Detailed filing data is available for this year.$4.97$4.97$0.16$0.14$0.02
2014Detailed filing. Detailed filing data is available for this year.$4.96$4.96$0.16$0.15$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.94$0.00$4.94$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.00$0.00$5.00$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.01$0.00$5.01$0.15