Civic Intelligence

Laughlin Memorial Free Library

990 • Fiscal year 2023 • EIN 25-0981531

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

Organization Profilewww.beaverlibraries.org/ambridge
99 11th StreetAmbridge, PA 15003

(724) 266-3857

Siviq Scores

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

Liabilities / Assets

10th percentile

0.00x

Higher debt load relative to assets than 10% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

10th percentile

0.00x

Higher debt load relative to revenue than 10% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

81st percentile

28%

Higher net margin than 81% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

26th percentile

$52,280

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

51st percentile

5.9%

Faster asset growth than 51% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

96th percentile

185%

Faster revenue growth than 96% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets10th percentile

Assets

Up

$5,154,981

Up $287,818 (+5.9%) from 2022

Net Assets

Up

$5,153,091

Up $289,543 (+6.0%) from 2022

Liabilities

Down

$1,890

Down $1,725 (-48%) from 2022

Revenue And Expenses
Liabilities / Revenue10th percentileNet Margin81st percentile

Revenue

Up

$1,017,378

Up $660,166 (+185%) from 2022

Expenses

Up

$727,835

Up $450,208 (+162%) from 2022

Net Income

Up

$289,543

Up $209,958 (+264%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth51st percentile

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

$6.0M$4.0M$2.0M$0Assets 2018: $4,605,780Liabilities 2018: $2,155Net Assets 2018: $4,603,6252018Assets 2019: $4,644,775Liabilities 2019: $2,318Net Assets 2019: $4,642,4572019Assets 2020: $4,698,729Liabilities 2020: $22,329Net Assets 2020: $4,676,4002020Assets 2021: $4,785,679Liabilities 2021: $1,716Net Assets 2021: $4,783,9632021Assets 2022: $4,867,163Liabilities 2022: $3,615Net Assets 2022: $4,863,5482022Assets 2023: $5,154,981Liabilities 2023: $1,890Net Assets 2023: $5,153,0912023Assets 2024: $5,114,033Liabilities 2024: $2,198Net Assets 2024: $5,111,8352024

Highlighted filing

2023

Assets$5,154,981
Liabilities$1,890
Net Assets$5,153,091
Open 2023 Filing

Operations Trend

Revenue Growth96th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2018: $232,570Expenses 2018: $255,370Net Income 2018: -$22,8002018Revenue 2019: $258,969Expenses 2019: $220,137Net Income 2019: $38,8322019Revenue 2020: $259,710Expenses 2020: $225,767Net Income 2020: $33,9432020Revenue 2021: $290,525Expenses 2021: $182,962Net Income 2021: $107,5632021Revenue 2022: $357,212Expenses 2022: $277,627Net Income 2022: $79,5852022Revenue 2023: $1,017,378Expenses 2023: $727,835Net Income 2023: $289,5432023Revenue 2024: $272,642Expenses 2024: $315,669Net Income 2024: -$43,0272024

Highlighted filing

2023

Revenue$1,017,378
Expenses$727,835
Net Income$289,543
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 14, 2024
Return Version
2023v5.1
Gross Receipts
$1,021,590
Mission and Program Overview

Mission

Laughlin Memorial Library provides services which enhance user lives both culturally and economically

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,235,179$4,235,179→ $0
Cash and Non-Interest-Bearing Accounts$466,360$715,570▲ $249,210
Savings and Temporary Cash Investments$154,794$191,332▲ $36,538
Prepaid Expenses and Deferred Charges$10,830$11,733▲ $903
Accounts Receivable-$1,167-
Total Assets$4,867,163$5,154,981▲ $287,818
Liabilities
Accounts Payable and Accrued Expenses$3,615$1,890▼ $1,725
Total Liabilities$3,615$1,890▼ $1,725
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,643,250$4,937,025▲ $293,775
Net Assets With Donor Restrictions$220,298$216,066▼ $4,232
Total Net Assets Fund Balance$4,863,548$5,153,091▲ $289,543
Total Liabilities and Net Assets / Fund Balance$4,867,163$5,154,981▲ $287,818

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,576,634-$3,576,634
Equipment$658,545-$658,545
Compensation and Service Providers
Top Officer Pay26th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Julie R MulcahyExecutive DirectorFT$52,280$52,280

Board Members and Trustees

NameTitle
Charlene GeffelPresident
Scott AngusVice President
Janet Rosenberger DuzickyDirector
Terry MylanDirector
Virginia JameryDirector
Mary Jane GilliamBorough Appointee
Thomas CephasSchool District Appointee
Matthew ZatcheySecretary
Jacqueline BennisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$959,234
Program Service Revenue
$6,555
Investment Income
$18,720
Other Revenue
$32,869
All Other Contributions
$681,526
Change in Net Assets
$289,543

Noncash Contributions

Contribution TypeContribution CountReported Amount
Real Estate Residential1$116,038
Total Noncash Contributions1$116,038

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,017,378
Total Revenue per Audited Statements
$1,017,378
Total Revenue per Form 990
$1,017,378
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$601,050
Salaries, Compensation, and Employee Benefits$126,785
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$431,776$109,299-$541,075
Other Salaries and Wages$52,956$11,693-$64,649
Current Officers, Directors, Trustees, and Key Employees$52,280--$52,280
Insurance-$14,899-$14,899
Payroll Taxes$8,870$986-$9,856
Office Expenses$3,352$838-$4,190
Advertising$2,909$727-$3,636
Fees for Services Accounting-$2,471-$2,471
Information Technology$326$81-$407
Other Expenses$1,522$372-$372
Total Functional Expenses$586,469$141,366$0$727,835

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$727,835
Total Expenses per Audited Statements$727,835
Total Expenses per Form 990$727,835
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$14,319
Fundraising Direct Expenses$4,212
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

Officer directors etc family relationship Part VI line 2

“Charlene Geffel and Terry Mylan, both members of the Board of Directors, are mother and daughter.”

Form 990 governing body review Part VI line 11

“Form 990 is prepared by an independent Certified Public Accountant and reviewed by the Organizations Treasurer prior to submission to the Internal Revenue Service”

Conflict of interest policy compliance Part VI line 12C

“The Laughlin Memorial Library maintains a written conflict of interest policy which is reviewed and signed annually by each member of the Board of Directors, returned to the Board Chairman, and kept on file at the Library.”

CEO executive director top management comp Part VI line 15A

“Executive Directors compensation is determined annually by the Board of Directors”

Governing documents etc available to public Part VI line 19

“The Librarys Governing Documents and Form 990 are available for review upon request”

Filing and Contact Details

Filer

Filer Name
Laughlin Memorial Library
EIN
25-0981531
Address
99 11th Street, Ambridge, PA 15003

Signing Officer

Name
Jacqueline Bennis
Title
Treasurer
Phone
7242663857
Signed
2024-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie R Mulcahy
Formed
1929
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
10
Volunteers
13

Preparer

Firm
Mark C Turnley CPA
Address
1000 3rd Avenue, New Brighton, PA 15066
Preparer
Mark C Turnley
Phone
7243841081
Supplemental Narrative

Financial Statement Notes

Footnote for uncertain tax position under FIN 48 (Part X)

“The audited financial statements of the Laughlin Memorial Library for the year ended December 31, 2023 contain a footnote disclosure regarding uncertain tax positions. As of December 31, 2023, the Library has no uncertain tax positions.”

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The audited financial statements of the Laughlin Memorial Library for the year ended December 31, 2023 contain a footnote disclosure regarding uncertain tax positions. As of December 31, 2023, the Library has no uncertain tax positions.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Footnote for uncertain tax position under FIN 48 (Part X)
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Charlene Geffel and Terry Mylan, both members of the Board of Directors, are mother and daughter.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is prepared by an independent Certified Public Accountant and reviewed by the Organizations Treasurer prior to submission to the Internal Revenue Service
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Laughlin Memorial Library maintains a written conflict of interest policy which is reviewed and signed annually by each member of the Board of Directors, returned to the Board Chairman, and kept on file at the Library.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Executive Directors compensation is determined annually by the Board of Directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Librarys Governing Documents and Form 990 are available for review upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
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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
$5,154,981
Liabilities
$1,890
Net assets
$5,153,091
Revenue
$1,017,378
Expenses
$727,835
Net income
$289,543
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.11$0.00$5.11$0.27$0.32$0.04
2023Detailed filing. Detailed filing data is available for this year.$5.15$0.00$5.15$1.02$0.73$0.29
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.87$0.00$4.86$0.36$0.28$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.79$0.00$4.78$0.29$0.18$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.70$0.02$4.68$0.26$0.23$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.64$0.00$4.64$0.26$0.22$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.61$0.00$4.60$0.23$0.26$0.02