Civic Intelligence

Citizens Library Association of Washington

EIN 25-0965299 • 501(c)3 • Washington, PA

View Organization Page

Profile

The citizens library association of washington was incorporated for the purpose of dissemination of knowledge by means of operating a free public library.

55 South College StreetWashington, PA 15301

www.citlib.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

29th percentile

0.01x

Higher debt load relative to assets than 29% of similar nonprofits.

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

Liabilities / Revenue

35th percentile

0.02x

Higher debt load relative to revenue than 35% of similar nonprofits.

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

Net Margin

48th percentile

3.5%

Higher net margin than 48% of similar nonprofits.

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

Top Officer Pay

58th percentile

$80,086

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

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

Asset Growth

35th percentile

-1.2%

Faster asset growth than 35% of similar nonprofits.

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

Revenue Growth

66th percentile

19%

Faster revenue growth than 66% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets29th percentile

Assets

Down

$4,598,459

Down $58,047 (-1.2%) from 2023

Liabilities

Down

$26,878

Down $151,119 (-85%) from 2023

Net Assets

Up

$4,571,581

Up $93,072 (+2.1%) from 2023

Operations
Liabilities / Revenue35th percentileNet Margin48th percentile

Revenue

Up

$1,244,945

Up $198,301 (+19%) from 2023

Expenses

Up

$1,201,075

Up $77,399 (+6.9%) from 2023

Net Income

Up

$43,870

Up $120,902 (+157%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth35th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $2,420,062Liabilities 2010: $253,611Net Assets 2010: $2,166,4512010Assets 2011: $2,314,704Liabilities 2011: $188,057Net Assets 2011: $2,126,6472011Assets 2012: $2,374,445Liabilities 2012: $134,402Net Assets 2012: $2,240,0432012Assets 2013: $4,098,116Liabilities 2013: $69,286Net Assets 2013: $4,028,8302013Assets 2014: $4,652,351Liabilities 2014: $118,845Net Assets 2014: $4,533,5062014Assets 2015: $4,446,309Liabilities 2015: $76,228Net Assets 2015: $4,370,0812015Assets 2016: $4,237,897Liabilities 2016: $22,050Net Assets 2016: $4,215,8472016Assets 2017: $4,306,418Liabilities 2017: $16,223Net Assets 2017: $4,290,1952017Assets 2018: $4,008,433Liabilities 2018: $14,413Net Assets 2018: $3,994,0202018Assets 2019: $4,435,241Liabilities 2019: $12,269Net Assets 2019: $4,422,9722019Assets 2020: $4,880,704Liabilities 2020: $249,935Net Assets 2020: $4,630,7692020Assets 2021: $5,136,133Liabilities 2021: $22,404Net Assets 2021: $5,113,7292021Assets 2022: $4,331,363Liabilities 2022: $30,390Net Assets 2022: $4,300,9732022Assets 2023: $4,656,506Liabilities 2023: $177,997Net Assets 2023: $4,478,5092023Assets 2024: $4,598,459Liabilities 2024: $26,878Net Assets 2024: $4,571,5812024

Highlighted filing

2024

Assets$4,598,459
Liabilities$26,878
Net Assets$4,571,581
Open 2024 Filing

Operations Trend

Revenue Growth66th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $948,7522010Expenses 2011: $997,9362011Expenses 2012: $1,016,8892012Revenue 2013: $2,684,237Expenses 2013: $1,011,694Net Income 2013: $1,672,5432013Revenue 2014: $1,678,659Expenses 2014: $1,094,592Net Income 2014: $584,0672014Revenue 2015: $1,190,376Expenses 2015: $1,135,777Net Income 2015: $54,5992015Revenue 2016: $910,576Expenses 2016: $1,181,271Net Income 2016: -$270,6952016Revenue 2017: $899,948Expenses 2017: $1,099,409Net Income 2017: -$199,4612017Revenue 2018: $1,167,299Expenses 2018: $1,146,864Net Income 2018: $20,4352018Revenue 2019: $1,166,876Expenses 2019: $1,083,188Net Income 2019: $83,6882019Revenue 2020: $891,456Expenses 2020: $973,985Net Income 2020: -$82,5292020Revenue 2021: $1,508,944Expenses 2021: $1,010,558Net Income 2021: $498,3862021Revenue 2022: $989,999Expenses 2022: $1,111,444Net Income 2022: -$121,4452022Revenue 2023: $1,046,644Expenses 2023: $1,123,676Net Income 2023: -$77,0322023Revenue 2024: $1,244,945Expenses 2024: $1,201,075Net Income 2024: $43,8702024

Highlighted filing

2024

Revenue$1,244,945
Expenses$1,201,075
Net Income$43,870
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$4,598,459
Liabilities
$26,878
Net assets
$4,571,581
Revenue
$1,244,945
Expenses
$1,201,075
Net income
$43,870
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.60$0.03$4.57$1.24$1.20$0.04
2023Detailed filing. Detailed filing data is available for this year.$4.66$0.18$4.48$1.05$1.12$0.08
2022Detailed filing. Detailed filing data is available for this year.$4.33$0.03$4.30$0.99$1.11$0.12
2021Detailed filing. Detailed filing data is available for this year.$5.14$0.02$5.11$1.51$1.01$0.50
2020Detailed filing. Detailed filing data is available for this year.$4.88$0.25$4.63$0.89$0.97$0.08
2019Detailed filing. Detailed filing data is available for this year.$4.44$0.01$4.42$1.17$1.08$0.08
2018Detailed filing. Detailed filing data is available for this year.$4.01$0.01$3.99$1.17$1.15$0.02
2017Detailed filing. Detailed filing data is available for this year.$4.31$0.02$4.29$0.90$1.10$0.20
2016Detailed filing. Detailed filing data is available for this year.$4.24$0.02$4.22$0.91$1.18$0.27
2015Detailed filing. Detailed filing data is available for this year.$4.45$0.08$4.37$1.19$1.14$0.05
2014Detailed filing. Detailed filing data is available for this year.$4.65$0.12$4.53$1.68$1.09$0.58
2013Detailed filing. Detailed filing data is available for this year.$4.10$0.07$4.03$2.68$1.01$1.67
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.37$0.13$2.24$1.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$0.19$2.13$1.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.42$0.25$2.17$0.95
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 26, 2025
Return Version
2024v5.0
Gross Receipts
$2,378,229
Mission and Program Overview

Mission

Our mission at citizens library is to provide the resources to enrich, inform, and educate the public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,926,896$1,977,693▲ $50,797
Land, Buildings, and Equipment, Net$1,199,905$1,135,864▼ $64,041
Cash and Non-Interest-Bearing Accounts$129,786$392,111▲ $262,325
Accounts Receivable$406,762$33,146▼ $373,616
Prepaid Expenses and Deferred Charges$7,364--
Total Assets$4,656,506$4,598,459▼ $58,047
Other Assets Total$985,793$1,059,645▲ $73,852
Liabilities
Unsecured Notes Loans Payable$150,000--
Accounts Payable and Accrued Expenses$27,997$26,878▼ $1,119
Total Liabilities$177,997$26,878▼ $151,119
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,094,107$3,123,078▲ $28,971
Net Assets With Donor Restrictions$1,384,402$1,448,503▲ $64,101
Total Net Assets Fund Balance$4,478,509$4,571,581▲ $93,072
Total Liabilities and Net Assets / Fund Balance$4,656,506$4,598,459▼ $58,047

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,135,864$585,865$1,721,729
Other Assets Org$1,059,645--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$119,366-▲ $15,177-$134,543
2022$145,760-▼ $26,394-$119,366
2021$130,032-▲ $15,728-$145,760
2020$111,610-▲ $18,422-$130,032
Compensation and Service Providers
Top Officer Pay58th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Diane AmbroseExec. DirectorFT$77,378$2,708$80,086

Board Members and Trustees

NameTitle
David FranzPresident
Ronald KingTrustee
Ronalee CioccoTrustee
Suzanne PriceTrustee
Treg CampbellTrustee
Troy BreeseTrustee
Mike JonesSecretary-tr
J Bruce McdowellVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$862,572
Program Service Revenue
$101,397
Investment Income
$273,984
Other Revenue
$6,992
All Other Contributions
$90,315
Change in Net Assets
$43,870

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Commercial1$50,000Fair Market Value (FMV)
Total Noncash Contributions1$50,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,225,120
Revenue Not Reported on Financial Statements
$19,825
Revenue Not Reported on Form 990
$49,202
Total Revenue per Audited Statements
$1,274,322
Total Revenue per Form 990
$1,244,945
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$617,448
Other Expenses$583,627
Total Fundraising Expense$1,998
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$450,236$30,307-$480,543
Current Officers, Directors, Trustees, and Key Employees-$77,378-$77,378
Depreciation Depletion$64,041--$64,041
Occupancy$45,000$4,500$500$50,000
Payroll Taxes$26,432$8,938-$35,370
Other Expenses$32,998--$32,998
All Other Expenses$17,829$3,267$363$21,459
Travel$20,815--$20,815
Insurance$16,760$3,194-$19,954
Fees for Service Investment Mgmnt Fees-$19,825-$19,825
Other Employee Benefits$18,428$555-$18,983
Fees for Services Accounting-$14,614$1,000$15,614
Office Expenses$12,843$716$79$13,638
Conferences and Meetings$10,119$1,136-$11,255
Fees for Services Other$9,000--$9,000
Information Technology$6,129$503$56$6,688
Pension Plan Contributions$2,466$2,708-$5,174
Advertising$1,686--$1,686
Interest$1,077--$1,077
Total Functional Expenses$1,031,436$167,641$1,998$1,201,075

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,201,075
Expenses per Audited Statements$1,181,250
Total Expenses per Audited Statements$1,181,250
Expenses Not Reported on Financial Statements$19,825
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
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

“Form 990 prepared by auditor and provided to board of directors for approval. Once approved, form 990 is signed by officer and submitted to the irs.”

Form 990, Page 6, Part VI, Line 12C

“All potential conflicts of interest are addressed by the board with appropriate action taken in accordance with policy.”

Form 990, Page 6, Part VI, Line 15A

“The board reviews and approves all compensation based on financial condition of the organization and comparability data of the area and industry.”

Form 990, Page 6, Part VI, Line 19

“Governing documents made available upon request.”

Filing and Contact Details

Filer

Filer Name
Citizens Library Association
EIN
25-0965299
Phone
7242222400
Address
55 SOUTH COLLEGE STREET, WASHINGTON, PA 15301

Signing Officer

Name
Diane Ambrose
Title
Exec. Director
Phone
7242222400
Signed
2025-08-26

Organization Details

Principal Officer
Diane Ambrose
Formed
1870
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
22
Volunteers
20

Preparer

Firm
Palermokissinger & Associates Pc
Address
9 EAST BEAU STREET, WASHINGTON, PA 15301
Preparer
Gary a Kissinger CPA
Phone
7242281177
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The citizens library association of washington has adopted financial accounting standards board (fasb) accounting standards codification (asc) 740-10 (formerly interpretation number 48 (fin 48)), accounting for uncertainty in income taxes, which clarifies the accounting for uncertainty in income taxes. Asc 740-10 prescribes a recognition threshold of more- likely-than-not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold has been met. The standard also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. Management has determined that there are no material uncertain tax positions or unrecognized tax benefits and there is no material impact on the financial statements. In addition, there were no penalties or interest recognized on the statements of activity as a result of the adoption. Citizens library association's of washington asc 740-10 evaluation was performed for the tax years 2020 through 2023, which are the years that remain subject to examination by the internal revenue service and various state agencies as of december 31, 2024.”

Raw XML AppendixShowing 400 of 475 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CITIZENS LIBRARY ASSOCIATION OF WASHINGTON HAS ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10 (FORMERLY INTERPRETATION NUMBER 48 (FIN 48)), ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. ASC 740-10 PRESCRIBES A RECOGNITION THRESHOLD OF MORE- LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE STANDARD ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS AND THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. IN ADDITION, THERE WERE NO PENALTIES OR INTEREST RECOGNIZED ON THE STATEMENTS OF ACTIVITY AS A RESULT OF THE ADOPTION. CITIZENS LIBRARY ASSOCIATION'S OF WASHINGTON ASC 740-10 EVALUATION WAS PERFORMED FOR THE TAX YEARS 2020 THROUGH 2023, WHICH ARE THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND VARIOUS STATE AGENCIES AS OF DECEMBER 31, 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 PREPARED BY AUDITOR AND PROVIDED TO BOARD OF DIRECTORS FOR APPROVAL. ONCE APPROVED, FORM 990 IS SIGNED BY OFFICER AND SUBMITTED TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL POTENTIAL CONFLICTS OF INTEREST ARE ADDRESSED BY THE BOARD WITH APPROPRIATE ACTION TAKEN IN ACCORDANCE WITH POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS AND APPROVES ALL COMPENSATION BASED ON FINANCIAL CONDITION OF THE ORGANIZATION AND COMPARABILITY DATA OF THE AREA AND INDUSTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
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