Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Rochester Public Library
EIN 25-1002951 • 501(c)3 • Rochester, PA
Profile
To provide library services to rochester borough, rochester township, east rochester borough and other communities in the area. Expenses are the result of providing these services.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
72nd percentile
Higher net margin than 72% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
54th percentile
Faster asset growth than 54% of similar nonprofits.
Revenue Growth
59th percentile
Faster revenue growth than 59% of similar nonprofits.
Balance Sheet
Assets
Up$266,327
Up $13,037 (+5.1%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$266,327
Up $13,037 (+5.1%) from 2023
Revenue
Up$84,070
Up $19,942 (+31%) from 2023
Expenses
Down$69,249
Down $7,527 (-9.8%) from 2023
Net Income
Up$14,821
Up $27,469 (+217%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $266,327
- Liabilities
- -
- Net assets
- $266,327
- Revenue
- $84,070
- Expenses
- $69,249
- Net income
- $14,821
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Oct 28, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $84,070
Mission and Program Overview
Mission
To provide library services to rochester borough, rochester township, east rochester borough and other communities in the area. Expenses are the result of providing these services.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| WE PROVIDED LIABRARY SERVICES AS PLANNED. | - | $55,528 |
| WE PROVIDED LIBRARY SERVICES AS STATED. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| NORMA ORSAG | President | - | $0 | - | - |
| JOHN SHELINE | Vice Preside | - | $0 | - | - |
| LYNN MURPHY | Treasurer | - | $0 | - | - |
| LORI ANTHONY | Secretary | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Rochester Public Library
- EIN
- 25-1002951
- Phone
- 7247747652
- Address
- 252 ADAMS STREET, ROCHESTER, PA 15074
Signing Officer
- Name
- Norma Orsag
- Title
- President
- Phone
- 7247747652
- Signed
- 2025-10-28
- Discuss with paid preparer
- Yes
Preparer
- Firm
- SHELINE'S
- Address
- 603 DUSS AVE, ROCHESTER, PA 15074-1233
- Preparer
- John M Sheline
- Phone
- 7247745690
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Book fines 330 brick sales 150 total 480”
Form 990-ez, Part I, Line 16
“Expenses workers comp 689 other insurance 1,108 audit 900 books 6,683 computer maint 280 copier maint 1,448 dues & subscriptions 325 fees 1,540 office expense 264 repairs 324 sundry 2,684 supplies 2,162 payroll prep fee 905 total 19,312”
Form 990-ez, Part I, Line 20
“Depreciation 0 book / tax depreciation difference -1,784”
Form 990-ez, Part II
“The value of books weeded in previous years was overstated in error. This value matches the 990ez to the independent audit values”
Form 990-ez, Part II, Line 24
“Books 312,693 312,693 less accumulated depreciation 215,627 217,411 shelving & equip 48,797 48,797 building improvements 39,628 39,628 carpeting 2,507 2,507 total 187,998 186,214”
Form 990-ez, Part III
“To provide library services to rochester borough, rochester township, east rochester borough and other communities in the area. Expenses are the result of providing these services.”
Form 990-ez, Part III, Line 31
“We provided liabrary services as planned.”
Raw XML Appendix141 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | LYNN MURPHY |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7247747652 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | ADAMS STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | ROCHESTER |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 15074 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 65292 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 80113 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 78854 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 14821 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 253290 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 266327 |
| IRS990EZ/GrossReceiptsAmt | 0 | 84070 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 4736 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 253290 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 266327 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 253290 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 266327 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | NORMA ORSAG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JOHN SHELINE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | LYNN MURPHY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | LORI ANTHONY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 187998 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 186214 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -1784 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 19312 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 480 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE LIBRARY SERVICES TO ROCHESTER BOROUGH, ROCHESTER TOWNSHIP, EAST ROCHESTER BOROUGH AND OTHER COMMUNITIES IN THE AREA. EXPENSES ARE THE RESULT OF PROVIDING THESE SERVICES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | WE PROVIDED LIBRARY SERVICES AS STATED. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | WE PROVIDED LIABRARY SERVICES AS PLANNED. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 55528 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 49937 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 69249 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 55528 |
| IRS990EZ/TotalRevenueAmt | 0 | 84070 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationOtherDesc | 0 | LIBRARY |
| IRS990EZ/TypeOfOrganizationOtherInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.BEAVERLIBRARIES.ORG/ROCHESTER.ASP |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 78854 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 54115 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 68795 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 55478 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 53601 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 310843 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 21782 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 310843 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 78854 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 54115 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 68795 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 55478 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 53601 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 310843 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 310843 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | BOOK FINES 330 BRICK SALES 150 TOTAL 480 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES WORKERS COMP 689 OTHER INSURANCE 1,108 AUDIT 900 BOOKS 6,683 COMPUTER MAINT 280 COPIER MAINT 1,448 DUES & SUBSCRIPTIONS 325 FEES 1,540 OFFICE EXPENSE 264 REPAIRS 324 SUNDRY 2,684 SUPPLIES 2,162 PAYROLL PREP FEE 905 TOTAL 19,312 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DEPRECIATION 0 BOOK / TAX DEPRECIATION DIFFERENCE -1,784 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE VALUE OF BOOKS WEEDED IN PREVIOUS YEARS WAS OVERSTATED IN ERROR. THIS VALUE MATCHES THE 990EZ TO THE INDEPENDENT AUDIT VALUES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | BOOKS 312,693 312,693 LESS ACCUMULATED DEPRECIATION 215,627 217,411 SHELVING & EQUIP 48,797 48,797 BUILDING IMPROVEMENTS 39,628 39,628 CARPETING 2,507 2,507 TOTAL 187,998 186,214 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | TO PROVIDE LIBRARY SERVICES TO ROCHESTER BOROUGH, ROCHESTER TOWNSHIP, EAST ROCHESTER BOROUGH AND OTHER COMMUNITIES IN THE AREA. EXPENSES ARE THE RESULT OF PROVIDING THESE SERVICES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | WE PROVIDED LIABRARY SERVICES AS PLANNED. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | NORMA ORSAG |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7247747652 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-28 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ROCHESTER PUBLIC LIBRARY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ROCH |
| ReturnHeader/Filer/EIN | 0 | 251002951 |
| ReturnHeader/Filer/PhoneNum | 0 | 7247747652 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 252 ADAMS STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ROCHESTER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 15074 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SHELINE'S |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 603 DUSS AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ROCHESTER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 150741233 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7247745690 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-28 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOHN M SHELINE |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-10-29T12:51:03-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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