Civic Intelligence

Eva K Bowlby Public Library

EIN 25-1098444 • 501(c)3 • Waynesburg, PA

Profile

To provide library services to citizens residing in the western portions of greene county, pennsylvania.

311 North West StreetWaynesburg, PA 15370

www.evakbowlby.org

Siviq Scores

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

Liabilities / Assets

41st percentile

0.03x

Higher debt load relative to assets than 41% of similar nonprofits.

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

Liabilities / Revenue

65th percentile

0.18x

Higher debt load relative to revenue than 65% of similar nonprofits.

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

Net Margin

4th percentile

-77%

Higher net margin than 4% of similar nonprofits.

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

Top Officer Pay

48th percentile

$50,400

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 17.1% of source-year revenue.

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

Asset Growth

20th percentile

-7.5%

Faster asset growth than 20% of similar nonprofits.

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

Revenue Growth

60th percentile

14%

Faster revenue growth than 60% of similar nonprofits.

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

Assets

Down

$1,795,548

Down $145,675 (-7.5%) from 2023

Liabilities

Up

$53,032

Up $37,914 (+251%) from 2023

Net Assets

Down

$1,742,516

Down $183,589 (-9.5%) from 2023

Revenue

Up

$294,000

Up $35,866 (+14%) from 2023

Expenses

Up

$521,351

Up $89,592 (+21%) from 2023

Net Income

Down

-$227,351

Down $53,726 (-31%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $3,780,501Liabilities 2010: $12,163Net Assets 2010: $3,768,3382010Assets 2011: $3,802,630Liabilities 2011: $12,358Net Assets 2011: $3,790,2722011Assets 2012: $3,928,622Liabilities 2012: $29,231Net Assets 2012: $3,899,3912012Assets 2013: $4,074,107Liabilities 2013: $12,944Net Assets 2013: $4,061,1632013Assets 2014: $3,846,062Liabilities 2014: $15,616Net Assets 2014: $3,830,4462014Assets 2015: $3,176,495Liabilities 2015: $17,589Net Assets 2015: $3,158,9062015Assets 2016: $3,349,282Liabilities 2016: $19,556Net Assets 2016: $3,329,7262016Assets 2017: $3,085,466Liabilities 2017: $17,558Net Assets 2017: $3,067,9082017Assets 2018: $2,783,360Liabilities 2018: $23,334Net Assets 2018: $2,760,0262018Assets 2019: $2,944,304Liabilities 2019: $24,660Net Assets 2019: $2,919,6442019Assets 2020: $2,205,264Liabilities 2020: $11,747Net Assets 2020: $2,193,5172020Assets 2021: $2,288,022Liabilities 2021: $20,937Net Assets 2021: $2,267,0852021Assets 2022: $1,939,833Liabilities 2022: $17,893Net Assets 2022: $1,921,9402022Assets 2023: $1,941,223Liabilities 2023: $15,118Net Assets 2023: $1,926,1052023Assets 2024: $1,795,548Liabilities 2024: $53,032Net Assets 2024: $1,742,5162024

Highlighted filing

2024

Assets$1,795,548
Liabilities$53,032
Net Assets$1,742,516

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $370,5302010Expenses 2011: $373,4132011Expenses 2012: $374,3402012Revenue 2013: $351,986Expenses 2013: $400,763Net Income 2013: -$48,7772013Revenue 2014: $342,742Expenses 2014: $427,955Net Income 2014: -$85,2132014Revenue 2015: $289,137Expenses 2015: $410,509Net Income 2015: -$121,3722015Revenue 2016: $67,731Expenses 2016: $395,247Net Income 2016: -$327,5162016Revenue 2017: $281,835Expenses 2017: $405,549Net Income 2017: -$123,7142017Revenue 2018: $217,559Expenses 2018: $403,657Net Income 2018: -$186,0982018Revenue 2019: $275,647Expenses 2019: $408,350Net Income 2019: -$132,7032019Revenue 2020: $235,689Expenses 2020: $392,063Net Income 2020: -$156,3742020Revenue 2021: $394,499Expenses 2021: $400,478Net Income 2021: -$5,9792021Revenue 2022: $693,576Expenses 2022: $479,453Net Income 2022: $214,1232022Revenue 2023: $258,134Expenses 2023: $431,759Net Income 2023: -$173,6252023Revenue 2024: $294,000Expenses 2024: $521,351Net Income 2024: -$227,3512024

Highlighted filing

2024

Revenue$294,000
Expenses$521,351
Net Income-$227,351

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.80$0.05$1.74$0.29$0.52$0.23
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.94$0.02$1.93$0.26$0.43$0.17
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.94$0.02$1.92$0.69$0.48$0.21
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.29$0.02$2.27$0.39$0.40$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.01$2.19$0.24$0.39$0.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.94$0.02$2.92$0.28$0.41$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.78$0.02$2.76$0.22$0.40$0.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.09$0.02$3.07$0.28$0.41$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.35$0.02$3.33$0.07$0.40$0.33
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.18$0.02$3.16$0.29$0.41$0.12
2014Detailed filing. Detailed filing data is available for this year.$3.85$0.02$3.83$0.34$0.43$0.09
2013Detailed filing. Detailed filing data is available for this year.$4.07$0.01$4.06$0.35$0.40$0.05
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.93$0.03$3.90$0.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.80$0.01$3.79$0.37
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.78$0.01$3.77$0.37
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 10, 2025
Return Version
2024v5.0
Gross Receipts
$1,860,701
Mission and Program Overview

Mission

To provide library services to citizens residing in the western portions of greene county, pennsylvania.

The libary connects the community with opportunities to enrich lives through empowerment, lifelong learning and recreation, opening windows to the world and inspiring exploration and achievement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,508,987$1,394,231▼ $114,756
Land, Buildings, and Equipment, Net$236,793$219,722▼ $17,071
Cash and Non-Interest-Bearing Accounts$195,443$179,975▼ $15,468
Accounts Receivable-$1,620-
Total Assets$1,941,223$1,795,548▼ $145,675
Liabilities
Accounts Payable and Accrued Expenses$15,118$53,032▲ $37,914
Total Liabilities$15,118$53,032▲ $37,914
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,306,182$1,264,521▼ $41,661
Net Assets Without Donor Restrictions$619,923$477,995▼ $141,928
Total Net Assets Fund Balance$1,926,105$1,742,516▼ $183,589
Total Liabilities and Net Assets / Fund Balance$1,941,223$1,795,548▼ $145,675

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$83,020$482,639$565,659
Leasehold Improvements$129,958$325,371$455,329
Equipment$6,744$26,258$33,002

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,386,509-▲ $81,596$61,042$1,394,231
2023$1,305,388-▲ $189,927$95,000$1,386,509
2022$1,699,163-▼ $245,766$129,932$1,305,388
2021$1,631,239-▲ $229,792$146,467$1,699,163
2020$2,303,192-▼ $511,074$156,844$1,631,239
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathy McclureExec. DirectorFT$48,000$2,400$50,400

Board Members and Trustees

NameTitle
Lisa BeldingPresident
Erin PettitDirector
Lisa MurdockDirector
Carol ScottSecretary
Bridget VilenicaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$216,149
Program Service Revenue
$7,304
Investment Income
$55,495
Other Revenue
$15,052
All Other Contributions
$48,531
Change in Net Assets
$-227,351

Audited Revenue Reconciliation

Revenue per Audited Statements
$280,053
Revenue Not Reported on Financial Statements
$13,947
Revenue Not Reported on Form 990
$43,762
Total Revenue per Audited Statements
$323,815
Total Revenue per Form 990
$294,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$321,045
Other Expenses$200,306
Total Fundraising Expense$3,752
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$213,655$26,936-$240,591
Current Officers, Directors, Trustees, and Key Employees$24,000$24,000-$48,000
Depreciation Depletion$33,334$5,882-$39,216
Fees for Services Other$23,468$2,556-$26,024
Payroll Taxes$19,940$4,223-$24,163
Occupancy$16,753$1,861-$18,614
Office Expenses$10,712$4,604$2,239$17,555
Fees for Service Investment Mgmnt Fees-$13,947-$13,947
Insurance$6,689$2,867-$9,556
Fees for Services Accounting-$7,750-$7,750
Pension Plan Contributions$4,303$1,076-$5,379
Other Employee Benefits$2,483$429-$2,912
Other Expenses$2,026$358$1,513$2,384
Conferences and Meetings$724$1,344-$2,068
Total Functional Expenses$418,215$99,384$3,752$521,351

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$521,351
Expenses per Audited Statements$507,404
Total Expenses per Audited Statements$507,404
Expenses Not Reported on Financial Statements$13,947
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$22,711
Fundraising Direct Expenses$7,659
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Turkey Trot$11,974$11,974$2,985$8,989
Total Events$11,974$11,974$2,985$8,989
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 mailed to irs.

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

The executive director enforces the conflict policy unless it needs to be addressed further. In that case, it is taken to the board president where it is resolved according to the policy.

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

The board of directors approve the salary annually; salary expense is reviewed monthly and any variations from expectations are addressed and investigated as necessary.

Form 990, Page 6, Part VI, Line 19

Available through written request

Filing and Contact Details

Filer

Filer Name
Eva K Bowlby Public Library
EIN
25-1098444
Phone
7246279776
Address
311 NORTH WEST STREET, WAYNESBURG, PA 15370

Signing Officer

Name
Kathy Mcclure
Title
Exec. Director
Phone
7246279776
Signed
2025-06-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Belding
Formed
1946
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
5
Employees
15
Volunteers
100

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

Eva k. Bowlby public library 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. Eva k. Bowlby public library's asc 740-10 evaluation was performed for the tax years 2021 through 2024, 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 456 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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 19,003
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EVA K. BOWLBY PUBLIC LIBRARY 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. EVA K. BOWLBY PUBLIC LIBRARY'S ASC 740-10 EVALUATION WAS PERFORMED FOR THE TAX YEARS 2021 THROUGH 2024, 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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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt02985
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0TURKEY TROT
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt011974
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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 MAILED TO IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR ENFORCES THE CONFLICT POLICY UNLESS IT NEEDS TO BE ADDRESSED FURTHER. IN THAT CASE, IT IS TAKEN TO THE BOARD PRESIDENT WHERE IT IS RESOLVED ACCORDING TO THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS APPROVE THE SALARY ANNUALLY; SALARY EXPENSE IS REVIEWED MONTHLY AND ANY VARIATIONS FROM EXPECTATIONS ARE ADDRESSED AND INVESTIGATED AS NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE THROUGH WRITTEN 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
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0418215
IRS990/TotalFunctionalExpensesGrp/TotalAmt0521351
IRS990/TotalGrossUBIAmt00
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