Civic Intelligence

Norwin Public Library Association

990 • Fiscal year 2014 • EIN 25-1119036

Jan 01, 2014 to Dec 31, 2014 • Filed on May 01, 2015

100 Caruthers LaneIrwin, PA 15642

(724) 863-4700

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.13x

Higher debt load relative to assets than 52% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

82nd percentile

0.78x

Higher debt load relative to revenue than 82% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

57th percentile

5.0%

Higher net margin than 57% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

44th percentile

0.6%

Faster asset growth than 44% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

49th percentile

3.2%

Faster revenue growth than 49% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$4,282,123

Up $25,254 (+0.6%) from 2013

Net Assets

Up

$3,732,962

Up $136,755 (+3.8%) from 2013

Liabilities

Down

$549,161

Down $111,501 (-17%) from 2013

Revenue

Up

$703,802

Up $22,058 (+3.2%) from 2013

Expenses

Up

$668,478

Up $19,857 (+3.1%) from 2013

Net Income

Up

$35,324

Up $2,201 (+6.6%) from 2013

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $4,185,460Liabilities 2010: $1,005,881Net Assets 2010: $3,179,5792010Assets 2011: $4,054,072Liabilities 2011: $888,918Net Assets 2011: $3,165,1542011Assets 2012: $4,087,243Liabilities 2012: $796,303Net Assets 2012: $3,290,9402012Assets 2013: $4,256,869Liabilities 2013: $660,662Net Assets 2013: $3,596,2072013Assets 2014: $4,282,123Liabilities 2014: $549,161Net Assets 2014: $3,732,9622014Assets 2015: $4,143,672Liabilities 2015: $433,737Net Assets 2015: $3,709,9352015Assets 2016: $4,126,062Liabilities 2016: $321,040Net Assets 2016: $3,805,0222016Assets 2017: $4,185,929Liabilities 2017: $199,068Net Assets 2017: $3,986,8612017Assets 2018: $3,912,537Liabilities 2018: $64,618Net Assets 2018: $3,847,9192018Assets 2019: $4,161,080Liabilities 2019: $21,678Net Assets 2019: $4,139,4022019Assets 2020: $4,472,367Liabilities 2020: $150,295Net Assets 2020: $4,322,0722020Assets 2021: $4,655,604Liabilities 2021: $16,243Net Assets 2021: $4,639,3612021Assets 2022: $4,311,275Liabilities 2022: $18,454Net Assets 2022: $4,292,8212022Assets 2023: $4,581,293Liabilities 2023: $20,943Net Assets 2023: $4,560,3502023Assets 2024: $4,814,557Liabilities 2024: $20,680Net Assets 2024: $4,793,8772024

Highlighted filing

2014

Assets$4,282,123
Liabilities$549,161
Net Assets$3,732,962

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $682,5632010Expenses 2011: $673,0492011Expenses 2012: $656,7072012Revenue 2013: $681,744Expenses 2013: $648,621Net Income 2013: $33,1232013Revenue 2014: $703,802Expenses 2014: $668,478Net Income 2014: $35,3242014Revenue 2015: $703,128Expenses 2015: $691,018Net Income 2015: $12,1102015Revenue 2016: $679,779Expenses 2016: $693,446Net Income 2016: -$13,6672016Revenue 2017: $691,155Expenses 2017: $694,960Net Income 2017: -$3,8052017Revenue 2018: $694,823Expenses 2018: $695,550Net Income 2018: -$7272018Revenue 2019: $732,832Expenses 2019: $707,059Net Income 2019: $25,7732019Revenue 2020: $698,518Expenses 2020: $698,084Net Income 2020: $4342020Revenue 2021: $821,773Expenses 2021: $699,271Net Income 2021: $122,5022021Revenue 2022: $755,250Expenses 2022: $698,936Net Income 2022: $56,3142022Revenue 2023: $787,616Expenses 2023: $760,007Net Income 2023: $27,6092023Revenue 2024: $797,706Expenses 2024: $773,423Net Income 2024: $24,2832024

Highlighted filing

2014

Revenue$703,802
Expenses$668,478
Net Income$35,324
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 1, 2015
Return Version
2014v5.0
Gross Receipts
$703,802
Mission and Program Overview

Mission

To fulfill the informational needs of the residents of Norwin School District.

To fulfill the informational needs of residents of Norwin School District.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,994,465$1,948,080▼ $46,385
Investments in Publicly Traded Securities$1,809,176$1,881,557▲ $72,381
Cash and Non-Interest-Bearing Accounts$191,912$193,199▲ $1,287
Accounts Receivable$168,302$165,688▼ $2,614
Savings and Temporary Cash Investments$76,621$76,824▲ $203
Prepaid Expenses and Deferred Charges$16,393$16,775▲ $382
Total Assets$4,256,869$4,282,123▲ $25,254
Liabilities
Mortgage Notes Payable Secured by Investment Property$638,069--
Unsecured Notes Loans Payable-$530,890-
Accounts Payable and Accrued Expenses$22,593$18,271▼ $4,322
Total Liabilities$660,662$549,161▼ $111,501
Net Assets / Fund Balance
Unrestricted Net Assets$3,532,346$3,669,101▲ $136,755
Permanently Rstr Net Assets$63,861$63,861→ $0
Total Net Assets Fund Balance$3,596,207$3,732,962▲ $136,755
Total Liabilities and Net Assets / Fund Balance$4,256,869$4,282,123▲ $25,254

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,757,497$634,254-
Other Land Buildings$53,871$514,035-
Land$127,432--
Leasehold Improvements$9,280$3,316-
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$646,200
Program Service Revenue
$8,626
Investment Income
$44,999
Other Revenue
$3,977
All Other Contributions
$476,455
Change in Net Assets
$35,324

Audited Revenue Reconciliation

Revenue per Audited Statements
$703,802
Total Revenue per Audited Statements
$703,802
Total Revenue per Form 990
$703,802
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$361,424
Salaries, Compensation, and Employee Benefits$307,054
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$237,325$26,369-$263,694
Depreciation Depletion$79,633--$79,633
Fees for Services Other$40,405$4,489-$44,894
Occupancy$25,637$2,848-$28,485
Interest$24,794$2,755-$27,549
Payroll Taxes$21,644$2,405-$24,049
Other Employee Benefits$17,380$1,931-$19,311
Insurance$17,366$1,930-$19,296
Other Expenses$12,439$1,382-$13,821
All Other Expenses$11,789$531-$12,320
Advertising$5,553--$5,553
Information Technology$2,880--$2,880
Conferences and Meetings$2,497$277-$2,774
Travel$602$67-$669
Office Expenses$572$64-$636
Total Functional Expenses$618,844$49,634$0$668,478

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$668,478
Total Expenses per Audited Statements$668,478
Total Expenses per Form 990$668,478
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
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
No
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 governing body review Part VI line 11

Board of directors and managers receive a copy of 990 for review before filing

Governing documents etc available to public Part VI line 19

990,board minutes and financial statements

Filing and Contact Details

Filer

Filer Name
Norwin Public Library Association
EIN
25-1119036
Address
100 Caruthers Lane, Irwin, PA 15642

Signing Officer

Name
John M Duncan
Title
President
Phone
7248634700
Signed
2015-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John M Duncan
Formed
1943
Legal Domicile
Pa
Voting Board Members
12
Independent Board Members
12
Employees
20

Preparer

Firm
DeBlasio and DeBlasio Associates
Address
4000 Hempfield Plaza Blvd Ste 913, Greensburg, PA 15601
Preparer
Kelly Koshinsky
Phone
7248363449
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Unrealized Gain on Investments

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IRS990/OtherExpensesGrp/TotalAmt313821
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0Other Income
IRS990/OtherRevenueMiscGrp/Desc1Photocopier
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0372
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt13605
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0372
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13605
IRS990/OtherRevenueTotalAmt03977
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt026369
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0237325
IRS990/OtherSalariesAndWagesGrp/TotalAmt0263694
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02405
IRS990/PayrollTaxesGrp/ProgramServicesAmt021644
IRS990/PayrollTaxesGrp/TotalAmt024049
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt063861
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt063861
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt016393
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016775
IRS990/PrincipalOfficerNm0John M Duncan
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Fines
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt08626
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt08626
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0625131
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt040015
IRS990/PYOtherExpensesAmt0354945
IRS990/PYOtherRevenueAmt03030
IRS990/PYProgramServiceRevenueAmt013568
IRS990/PYRevenuesLessExpensesAmt033123
IRS990/PYSalariesCompEmpBnftPaidAmt0293676
IRS990/PYTotalExpensesAmt0648621
IRS990/PYTotalRevenueAmt0681744
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt035324
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt076621
IRS990/SavingsAndTempCashInvstGrp/EOYAmt076824
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0180724
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0156829
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0151981
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0169613
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0218804
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0877951
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt044999
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt040015
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt034152
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt035989
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt029392
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0184547
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.94480
IRS990ScheduleA/PublicSupportPY170Pct00.38000
IRS990ScheduleA/PublicSupportTotal170Amt03160377
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0465476
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0468302
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0454429
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0449852
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0444367
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt02282426
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0646200
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0625131
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0606410
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0619465
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0663171
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03160377
IRS990ScheduleA/TotalSupportAmt03344924
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01757497
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0634254
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt02391751
IRS990ScheduleD/ExpensesSubtotalAmt0668478
IRS990ScheduleD/LandGrp/BookValueAmt0127432
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0127432
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt09280
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03316
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt012596
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt053871
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0514035
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0567906
IRS990ScheduleD/RevenueSubtotalAmt0703802
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01948080
IRS990ScheduleD/TotalExpensesPerForm990Amt0668478
IRS990ScheduleD/TotalRevenuePerForm990Amt0703802
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0703802
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0668478
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD OF DIRECTORS AND MANAGERS RECEIVE A COPY OF 990 FOR REVIEW BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1990,BOARD MINUTES AND FINANCIAL STATEMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Unrealized Gain on Investments
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04256869
IRS990/TotalAssetsEOYAmt04282123
IRS990/TotalAssetsGrp/BOYAmt04256869
IRS990/TotalAssetsGrp/EOYAmt04282123
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0646200
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt049634

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.81$0.02$4.79$0.80$0.77$0.02
2023Detailed filing. Detailed filing data is available for this year.$4.58$0.02$4.56$0.79$0.76$0.03
2022Detailed filing. Detailed filing data is available for this year.$4.31$0.02$4.29$0.76$0.70$0.06
2021Detailed filing. Detailed filing data is available for this year.$4.66$0.02$4.64$0.82$0.70$0.12
2020Detailed filing. Detailed filing data is available for this year.$4.47$0.15$4.32$0.70$0.70$0.00
2019Detailed filing. Detailed filing data is available for this year.$4.16$0.02$4.14$0.73$0.71$0.03
2018Detailed filing. Detailed filing data is available for this year.$3.91$0.06$3.85$0.69$0.70$0.00
2017Detailed filing. Detailed filing data is available for this year.$4.19$0.20$3.99$0.69$0.69$0.00
2016Detailed filing. Detailed filing data is available for this year.$4.13$0.32$3.81$0.68$0.69$0.01
2015Detailed filing. Detailed filing data is available for this year.$4.14$0.43$3.71$0.70$0.69$0.01
2014Detailed filing. Detailed filing data is available for this year.$4.28$0.55$3.73$0.70$0.67$0.04
2013Detailed filing. Detailed filing data is available for this year.$4.26$0.66$3.60$0.68$0.65$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.09$0.80$3.29$0.66
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.05$0.89$3.17$0.67
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.19$1.01$3.18$0.68