Civic Intelligence

Warren Library Association

EIN 25-0998189 • 501(c)3 • Warren, PA

Profile

The mission of the warren library association is to provide all citizens in its service area access to library materials and information services which address the needs and expand the aspirations of the community for formal and lifelong learning, enrichment and pleasure.

205 Market StreetWarren, PA 16365

www.warrenlibrary.org

Siviq Scores

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

Liabilities / Assets

21st percentile

0.00x

Higher debt load relative to assets than 21% of similar nonprofits.

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

Liabilities / Revenue

22nd percentile

0.00x

Higher debt load relative to revenue than 22% of similar nonprofits.

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

Net Margin

76th percentile

24%

Higher net margin than 76% of similar nonprofits.

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

Top Officer Pay

72nd percentile

$85,407

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

38th percentile

0.0%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

14th percentile

-21%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$4,951,210

Up $2,589 (+0.1%) from 2022

Liabilities

Up

$2,698

Up $1,092 (+68%) from 2022

Net Assets

Up

$4,948,512

Up $1,497 (+0.0%) from 2022

Revenue

Down

$1,707,913

Down $1,007,529 (-37%) from 2022

Expenses

Down

$1,300,829

Down $1,403,490 (-52%) from 2022

Net Income

Up

$407,084

Up $395,961 (+3560%) from 2022

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $4,093,623Liabilities 2010: $0Net Assets 2010: $4,093,6232010Assets 2011: $3,746,620Liabilities 2011: $0Net Assets 2011: $3,746,6202011Assets 2012: $4,033,267Liabilities 2012: $0Net Assets 2012: $4,033,2672012Assets 2013: $4,173,201Liabilities 2013: $0Net Assets 2013: $4,173,2012013Assets 2014: $4,221,799Liabilities 2014: $0Net Assets 2014: $4,221,7992014Assets 2015: $3,611,404Liabilities 2015: $0Net Assets 2015: $3,611,4042015Assets 2016: $3,902,476Liabilities 2016: $0Net Assets 2016: $3,902,4762016Assets 2017: $3,761,639Liabilities 2017: $0Net Assets 2017: $3,761,6392017Assets 2018: $3,667,564Liabilities 2018: $2,376Net Assets 2018: $3,665,1882018Assets 2019: $4,178,109Liabilities 2019: $2,367Net Assets 2019: $4,175,7422019Assets 2021: $5,522,079Liabilities 2021: $2,221Net Assets 2021: $5,519,8582021Assets 2022: $4,948,621Liabilities 2022: $1,606Net Assets 2022: $4,947,0152022Assets 2024: $4,951,210Liabilities 2024: $2,698Net Assets 2024: $4,948,5122024

Highlighted filing

2024

Assets$4,951,210
Liabilities$2,698
Net Assets$4,948,512

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,321,4772010Expenses 2011: $1,278,2462011Expenses 2012: $1,283,3312012Revenue 2013: $1,407,342Expenses 2013: $1,655,959Net Income 2013: -$248,6172013Revenue 2014: $2,678,160Expenses 2014: $1,357,866Net Income 2014: $1,320,2942014Revenue 2015: $847,612Expenses 2015: $1,256,404Net Income 2015: -$408,7922015Revenue 2016: $1,331,192Expenses 2016: $1,373,230Net Income 2016: -$42,0382016Revenue 2017: $1,246,835Expenses 2017: $1,470,340Net Income 2017: -$223,5052017Revenue 2018: $1,417,756Expenses 2018: $1,138,901Net Income 2018: $278,8552018Revenue 2019: $1,599,460Expenses 2019: $1,568,453Net Income 2019: $31,0072019Revenue 2021: $2,141,161Expenses 2021: $1,550,070Net Income 2021: $591,0912021Revenue 2022: $2,715,442Expenses 2022: $2,704,319Net Income 2022: $11,1232022Revenue 2024: $1,707,913Expenses 2024: $1,300,829Net Income 2024: $407,0842024

Highlighted filing

2024

Revenue$1,707,913
Expenses$1,300,829
Net Income$407,084

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.95$0.00$4.95$1.71$1.30$0.41
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.95$0.00$4.95$2.72$2.70$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.52$0.00$5.52$2.14$1.55$0.59
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.18$0.00$4.18$1.60$1.57$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.67$0.00$3.67$1.42$1.14$0.28
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.76$0.00$3.76$1.25$1.47$0.22
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.90$0.00$3.90$1.33$1.37$0.04
2015Detailed filing. Detailed filing data is available for this year.$3.61$0.00$3.61$0.85$1.26$0.41
2014Detailed filing. Detailed filing data is available for this year.$4.22$0.00$4.22$2.68$1.36$1.32
2013Detailed filing. Detailed filing data is available for this year.$4.17$0.00$4.17$1.41$1.66$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.03$0.00$4.03$1.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.75$0.00$3.75$1.28
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.09$0.00$4.09$1.32
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 25, 2023
Return Version
2022v5.0
Gross Receipts
$3,385,361
Mission and Program Overview

Mission

The mission of the warren library association is to provide all citizens in its service area access to library materials and information services which address the needs and expand the aspirations of the community for formal and lifelong learning, enrichment and pleasure.

To provide public library services in warren county, pa

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,632,989$3,964,868▼ $668,121
Savings and Temporary Cash Investments$888,151$983,068▲ $94,917
Cash and Non-Interest-Bearing Accounts$939$685▼ $254
Total Assets$5,522,079$4,948,621▼ $573,458
Liabilities
Other Liabilities$2,221$1,606▼ $615
Total Liabilities$2,221$1,606▼ $615
Net Assets / Fund Balance
Net Assets With Donor Restrictions$3,751,848$3,252,680▼ $499,168
Net Assets Without Donor Restrictions$1,768,010$1,694,335▼ $73,675
Total Net Assets Fund Balance$5,519,858$4,947,015▼ $572,843
Total Liabilities and Net Assets / Fund Balance$5,522,079$4,948,621▼ $573,458

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$2,943,644$200▼ $301,796$112,147$2,513,990
2021$2,738,141$3,625▲ $259,011$40,000$2,943,644
2020$2,444,933$2,730▲ $305,096-$2,738,141
2019$2,160,894$7,855▲ $407,939$117,545$2,444,933
2018$2,424,484$550▼ $264,140-$2,160,894
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kelli KnappExecutive DiFT$70,462$14,945$85,407

Board Members and Trustees

NameTitle
Alex ShrefflerPresident
Andrew BacchettiDirector
Barbara CrowleyDirector
Caleb GnageDirector
Cassandra JohnsonDirector
Debra TeachmanDirector
Jeff EgglestonDirector
Keith KirschDirector
Sally BeckerinkDirector
Colette BonavitaSecretary
Jean DenardiTreasurer
Jo MooreVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,608,309
Program Service Revenue
$8,101
Investment Income
$99,032
Other Revenue
$0
All Other Contributions
$516,514
Change in Net Assets
$11,123

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,690,306
Revenue Not Reported on Financial Statements
$25,136
Revenue Not Reported on Form 990
$-583,966
Total Revenue per Audited Statements
$2,106,340
Total Revenue per Form 990
$2,715,442
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,021,356
Salaries, Compensation, and Employee Benefits$682,963
Total Fundraising Expense$5,367
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$1,299,678$269-$1,299,947
Other Salaries and Wages$387,428$95,819-$483,247
Current Officers, Directors, Trustees, and Key Employees-$85,407-$85,407
All Other Expenses$27,029$38,785$5,367$71,181
Other Employee Benefits$38,284$10,581-$48,865
Payroll Taxes$29,482$12,811-$42,293
Other Expenses$26,403$2,318-$28,721
Fees for Service Investment Mgmnt Fees-$25,136-$25,136
Pension Plan Contributions$19,064$4,087-$23,151
Office Expenses$3,441$11,096-$14,537
Insurance$13,113--$13,113
Fees for Services Legal$11,500$115-$11,615
Travel$5,455--$5,455
Total Functional Expenses$2,406,325$292,627$5,367$2,704,319

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,704,319
Expenses per Audited Statements$2,679,183
Total Expenses per Audited Statements$2,679,183
Expenses Not Reported on Financial Statements$25,136
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits Belonging to Others$1,606
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
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 board of directors reviewed form 990 prior to filing

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

The organization's conflict of interest policy states that any board member with an apparent conflict of interest shall be excused from participation at the request of the other board members and shall abstain form voting or influencing the vote on any issue with which he or she has a conflict of interest.

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

The board of directors reviews compensation paid to the executive director

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

The board of directors reviews compensation paid to other officers and key employees.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request

Filing and Contact Details

Filer

Filer Name
Warren Library Association
EIN
25-0998189
Phone
8147234650
Address
205 MARKET STREET, WARREN, PA 16365

Signing Officer

Name
Kelli Knapp
Title
Executive Director
Phone
8147234650
Signed
2023-10-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kelli Knapp
Formed
1873
Legal Domicile
Pa
Voting Board Members
12
Independent Board Members
12
Employees
28
Volunteers
26

Preparer

Firm
Haines & Company
Address
312 MARKET ST PO BOX 767, WARREN, PA 16365
Preparer
Bruce a Gould CPA
Phone
8147237741
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of the warren library association is to provide all citizens in its service area access to library materials and information services which address the needs and expand the aspirations of the community for formal and lifelong learning, enrichment and pleasure.

Raw XML AppendixShowing 400 of 487 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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IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt10PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
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IRS990/MissionDesc0THE MISSION OF THE WARREN LIBRARY ASSOCIATION IS TO PROVIDE ALL CITIZENS IN ITS SERVICE AREA ACCESS TO LIBRARY MATERIALS AND INFORMATION SERVICES WHICH ADDRESS THE NEEDS AND EXPAND THE ASPIRATIONS OF THE COMMUNITY FOR FORMAL AND LIFELONG LEARNING, ENRICHMENT AND PLEASURE.
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IRS990/OtherExpensesGrp/Desc0MATERIALS AND BOOKS
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IRS990/OtherExpensesGrp/Desc3COMMUNITY PROGRAMS
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IRS990/ProgSrvcAccomActy2Grp/Desc0OPERATION OF THE SENECA DISTRICT LIBRARY CENTER PROVIDING PROFESSIONAL AND TECHNICAL SUPPORT TO 17 MEMBER LIBRARIES IN NORTHWESTERN PENNSYLVANIA.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF THE WARREN LIBRARY ASSOCIATION IS TO PROVIDE ALL CITIZENS IN ITS SERVICE AREA ACCESS TO LIBRARY MATERIALS AND INFORMATION SERVICES WHICH ADDRESS THE NEEDS AND EXPAND THE ASPIRATIONS OF THE COMMUNITY FOR FORMAL AND LIFELONG LEARNING, ENRICHMENT AND PLEASURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEWED FORM 990 PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S CONFLICT OF INTEREST POLICY STATES THAT ANY BOARD MEMBER WITH AN APPARENT CONFLICT OF INTEREST SHALL BE EXCUSED FROM PARTICIPATION AT THE REQUEST OF THE OTHER BOARD MEMBERS AND SHALL ABSTAIN FORM VOTING OR INFLUENCING THE VOTE ON ANY ISSUE WITH WHICH HE OR SHE HAS A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEWS COMPENSATION PAID TO THE EXECUTIVE DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS REVIEWS COMPENSATION PAID TO OTHER OFFICERS AND KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B

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