Civic Intelligence

Citizens Library Association of Washington Pa

990 • Fiscal year 2023 • EIN 25-0965299

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 20, 2024

Organization ProfileWWW.CITLIB.ORG

View Organization Page

55 South College StreetWashington, PA 15301

(724) 222-2400

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.04x

Higher debt load relative to assets than 43% of similar nonprofits.

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

Liabilities / Revenue

62nd percentile

0.17x

Higher debt load relative to revenue than 62% of similar nonprofits.

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

Net Margin

26th percentile

-7.4%

Higher net margin than 26% of similar nonprofits.

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

Top Officer Pay

58th percentile

$80,086

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

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

Asset Growth

58th percentile

7.5%

Faster asset growth than 58% of similar nonprofits.

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

Revenue Growth

48th percentile

5.7%

Faster revenue growth than 48% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Up

$4,656,506

Up $325,143 (+7.5%) from 2022

Net Assets

Up

$4,478,509

Up $177,536 (+4.1%) from 2022

Liabilities

Up

$177,997

Up $147,607 (+486%) from 2022

Revenue And Expenses
Liabilities / Revenue62nd percentileNet Margin26th percentile

Revenue

Up

$1,046,644

Up $56,645 (+5.7%) from 2022

Expenses

Up

$1,123,676

Up $12,232 (+1.1%) from 2022

Net Income

Up

-$77,032

Up $44,413 (+37%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth58th percentile

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

$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

2023

Assets$4,656,506
Liabilities$177,997
Net Assets$4,478,509
Open 2023 Filing

Operations Trend

Revenue Growth48th percentile

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$1,046,644
Expenses$1,123,676
Net Income-$77,032
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 20, 2024
Return Version
2023v5.0
Gross Receipts
$2,103,832
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$1,794,224$1,926,896▲ $132,672
Land, Buildings, and Equipment, Net$1,266,937$1,199,905▼ $67,032
Accounts Receivable$27,801$406,762▲ $378,961
Cash and Non-Interest-Bearing Accounts$346,369$129,786▼ $216,583
Prepaid Expenses and Deferred Charges$4,170$7,364▲ $3,194
Total Assets$4,331,363$4,656,506▲ $325,143
Other Assets Total$891,862$985,793▲ $93,931
Liabilities
Unsecured Notes Loans Payable-$150,000-
Accounts Payable and Accrued Expenses$30,390$27,997▼ $2,393
Total Liabilities$30,390$177,997▲ $147,607
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,002,533$3,094,107▲ $91,574
Net Assets With Donor Restrictions$1,298,440$1,384,402▲ $85,962
Total Net Assets Fund Balance$4,300,973$4,478,509▲ $177,536
Total Liabilities and Net Assets / Fund Balance$4,331,363$4,656,506▲ $325,143

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,199,905$521,824$1,721,729
Other Assets Org$985,793--

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
2019$92,124-▲ $19,486-$116,610
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
$842,424
Program Service Revenue
$19,558
Investment Income
$162,631
Other Revenue
$22,031
All Other Contributions
$79,601
Change in Net Assets
$-77,032

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
$1,027,941
Revenue Not Reported on Financial Statements
$18,703
Revenue Not Reported on Form 990
$254,568
Total Revenue per Audited Statements
$1,282,509
Total Revenue per Form 990
$1,046,644
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$571,155
Salaries, Compensation, and Employee Benefits$552,521
Total Fundraising Expense$1,889
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$402,962$17,071-$420,033
Current Officers, Directors, Trustees, and Key Employees-$77,378-$77,378
Depreciation Depletion$67,032--$67,032
Occupancy$45,000$4,500$500$50,000
Payroll Taxes$20,850$24,578-$45,428
Other Expenses$31,462$5,700$634$37,796
Insurance$16,463$3,424-$19,887
Fees for Service Investment Mgmnt Fees-$18,703-$18,703
Fees for Services Accounting-$14,928$630$15,558
Conferences and Meetings$11,233--$11,233
Travel$11,226--$11,226
Office Expenses$7,735$550$70$8,355
Pension Plan Contributions$3,851$3,833-$7,684
Fees for Services Other$7,412--$7,412
Interest$4,920--$4,920
All Other Expenses$4,809--$4,809
Information Technology$3,925$525$55$4,505
Other Employee Benefits$1,478$520-$1,998
Advertising$828--$828
Total Functional Expenses$950,077$171,710$1,889$1,123,676

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,123,676
Expenses per Audited Statements$1,104,973
Total Expenses per Audited Statements$1,104,973
Expenses Not Reported on Financial Statements$18,703
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
2024-08-20

Organization Details

Principal Officer
Diane Ambrose
Formed
1870
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
20
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, 2023.”

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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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IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03002533
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IRS990/NoncashContributionsAmt050000
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IRS990/OccupancyGrp/FundraisingAmt0500
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IRS990/OfficeExpensesGrp/TotalAmt08355
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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt0985793
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0520
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01478
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01998
IRS990/OtherExpensesGrp/Desc0LIBRARY MATERIALS
IRS990/OtherExpensesGrp/Desc1BUILDING AND GROUNDS MAIN
IRS990/OtherExpensesGrp/Desc2PROGRAM SUPPLIES & SVCS.
IRS990/OtherExpensesGrp/Desc3EQUIPMENT MAINTENANCE
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05700
IRS990/OtherExpensesGrp/ProgramServicesAmt0187368
IRS990/OtherExpensesGrp/ProgramServicesAmt178149
IRS990/OtherExpensesGrp/ProgramServicesAmt243374
IRS990/OtherExpensesGrp/ProgramServicesAmt331462
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IRS990/OtherExpensesGrp/TotalAmt243374
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IRS990/OtherRevenueMiscGrp/Desc1INSURANCE PROCEEDS
IRS990/OtherRevenueMiscGrp/ExclusionAmt013291
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt18740
IRS990/OtherRevenueTotalAmt022031
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt017071
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt024578
IRS990/PayrollTaxesGrp/ProgramServicesAmt020850
IRS990/PayrollTaxesGrp/TotalAmt045428
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03833
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03851
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IRS990/PrincipalOfficerNm0DIANE AMBROSE
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IRS990/ProgramServiceRevenueGrp/Desc0IN-HOUSE FEES/SERVICE REVENUE
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt019558
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE DISTRIBUTION SERVICES AND OTHER DISTRICT SERVICES TO COMMUNITY LIBRARIES IN WASHINGTON COUNTY.
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IRS990/PYContributionsGrantsAmt0819851
IRS990/PYExcessBenefitTransInd0false
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IRS990/PYOtherExpensesAmt0557404
IRS990/PYOtherRevenueAmt0376
IRS990/PYProgramServiceRevenueAmt039119
IRS990/PYRevenuesLessExpensesAmt0-121445
IRS990/PYSalariesCompEmpBnftPaidAmt0554040
IRS990/PYTotalExpensesAmt01111444
IRS990/PYTotalRevenueAmt0989999
IRS990/QuidProQuoContributionsInd0false
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IRS990/ReconcilationRevenueExpnssAmt0-77032
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt019558
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt034,692
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0819851
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01017294
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0751492
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0994126
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04425187
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt077545
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt075279
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt085578
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt096763
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt082741
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0417906
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0142755
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt022031
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt011306
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt014656
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt08730
IRS990ScheduleA/OtherIncome170Grp/TotalAmt056723
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.90310
IRS990ScheduleA/PublicSupportPY170Pct00.90310
IRS990ScheduleA/PublicSupportTotal170Amt04425187
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0842424
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0819851
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01017294
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0751492
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0994126
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04425187
IRS990ScheduleA/TotalSupportAmt04899816
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0119366
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0134543
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt015177
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0145760
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0119366
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-26394
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0130032
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0145760
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt015728
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0111610
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0130032
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt018422
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt092124
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0116610
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt019486
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01199905
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0521824
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01721729
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt018703
IRS990ScheduleD/ExpensesSubtotalAmt01104973
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt018703
IRS990ScheduleD/InvestmentExpensesNotIncldAmt018703
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0254568
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0985793
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BENEFICIAL INTEREST IN TRUST
IRS990ScheduleD/RevenueNotReportedAmt0254568
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt018703
IRS990ScheduleD/RevenueSubtotalAmt01027941
IRS990ScheduleD/SolicitedAssetsSaleInd0false
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, 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01199905
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0985793
IRS990ScheduleD/TotalExpensesPerForm990Amt01123676
IRS990ScheduleD/TotalRevenuePerForm990Amt01046644
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01282509
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01104973
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/RealEstateCommercialGrp/ContributionCnt01
IRS990ScheduleM/RealEstateCommercialGrp/MethodOfDeterminingRevenuesTxt0FMV
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IRS990ScheduleM/RealEstateCommercialGrp/NoncashContributionsRptF990Amt050000
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0true
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$4,656,506
Liabilities
$177,997
Net assets
$4,478,509
Revenue
$1,046,644
Expenses
$1,123,676
Net income
-$77,032
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