Liabilities / Assets
41st percentile
Higher debt load relative to assets than 41% of similar nonprofits.
EIN 25-1098444 • 501(c)3 • Waynesburg, PA
Profile
To provide library services to citizens residing in the western portions of greene county, pennsylvania.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
41st percentile
Higher debt load relative to assets than 41% of similar nonprofits.
Liabilities / Revenue
65th percentile
Higher debt load relative to revenue than 65% of similar nonprofits.
Net Margin
4th percentile
Higher net margin than 4% of similar nonprofits.
Top Officer Pay
48th percentile
Higher top officer pay than 48% of similar nonprofits.
Top officer pay equals 17.1% of source-year revenue.
Asset Growth
20th percentile
Faster asset growth than 20% of similar nonprofits.
Revenue Growth
60th percentile
Faster revenue growth than 60% of similar nonprofits.
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
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $83,020 | $482,639 | $565,659 |
| Leasehold Improvements | $129,958 | $325,371 | $455,329 |
| Equipment | $6,744 | $26,258 | $33,002 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 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 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Kathy Mcclure | Exec. Director | FT | $48,000 | $2,400 | $50,400 |
| Name | Title |
|---|---|
| Lisa Belding | President |
| Erin Pettit | Director |
| Lisa Murdock | Director |
| Carol Scott | Secretary |
| Bridget Vilenica | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $22,711 |
| Fundraising Direct Expenses | $7,659 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Turkey Trot | $11,974 | $11,974 | $2,985 | $8,989 |
| Total Events | $11,974 | $11,974 | $2,985 | $8,989 |
“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.”
“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.”
“The board of directors approve the salary annually; salary expense is reviewed monthly and any variations from expectations are addressed and investigated as necessary.”
“Available through written request”
“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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 15118 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 53032 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 1620 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AllOtherContributionsAmt | 0 | 48531 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | EVA K BOWLBY PUBLIC LIBRARY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7246279776 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 311 NORTH WEST STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WAYNESBURG |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 15370 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 195443 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 179975 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 24000 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 24000 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 48000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 1344 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 724 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 2068 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 216149 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 55495 |
| IRS990/CYOtherExpensesAmt | 0 | 200306 |
| IRS990/CYOtherRevenueAmt | 0 | 15052 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 7304 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -227351 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 321045 |
| IRS990/CYTotalExpensesAmt | 0 | 521351 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 3752 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 294000 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 5882 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 33334 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 39216 |
| IRS990/Desc | 0 | TO PROVIDE SERVICES INCLUDING MULTI-MEDIA MATERIAL, COMPUTER ACCESS, BOOKS, AND PERIODICALS TO RESIDENTS OF WETERN PORTIONS OF GREENE COUNTY, PENNSYLVANIA. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1306182 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1264521 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | true |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 15 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 418215 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 7750 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7750 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 2556 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 23468 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 26024 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 13947 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 13947 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 2400 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LISA BELDING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CAROL SCOTT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BRIDGET VILENICA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ERIN PETTIT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LISA MURDOCK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | KATHY MCCLURE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 48000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | EXEC. DIR. |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1946 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingDirectExpensesAmt | 0 | 7659 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 22711 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 21417 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 167618 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 1580459 |
| IRS990/GrossReceiptsAmt | 0 | 1860701 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2867 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 6689 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 9556 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 34078 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 34078 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 1508987 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1394231 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 834268 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 236793 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 219722 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1053990 |
| IRS990/LegalDomicileStateCd | 0 | PA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 1559042 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1926105 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1742516 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 21417 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 21417 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 15052 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 43762 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 619923 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 477995 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 1861 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 16753 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 18614 |
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| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 4604 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 10712 |
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| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 429 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 2483 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 2912 |
| IRS990/OtherExpensesGrp/Desc | 0 | LIBRARY MATERIALS |
| IRS990/OtherExpensesGrp/Desc | 1 | PROGRAMMING & PUBLIC RELA |
| IRS990/OtherExpensesGrp/Desc | 2 | COMMUNICATIONS |
| IRS990/OtherExpensesGrp/Desc | 3 | DUES AND SUBSCRIPTIONS |
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| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1009 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 542 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 358 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 48419 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 7566 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 4143 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 2026 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 48419 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 10088 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 4685 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2384 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 26936 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 213655 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 240591 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 4223 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 19940 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 24163 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 1076 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 4303 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 5379 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | LISA BELDING |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PATRON FINES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MISCELLANEOUS INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | ASSOCIATION DUES |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 4973 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 1 | 2256 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 75 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 4973 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 2256 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 75 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 218512 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 27184 |
| IRS990/PYOtherExpensesAmt | 0 | 196615 |
| IRS990/PYOtherRevenueAmt | 0 | 8851 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3587 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -173625 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 235144 |
| IRS990/PYTotalExpensesAmt | 0 | 431759 |
| IRS990/PYTotalRevenueAmt | 0 | 258134 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE 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/ExplanationTxt | 3 | AVAILABLE THROUGH WRITTEN REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
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