Civic Intelligence

Norwin Public Library Association

990 • Fiscal year 2015 • EIN 25-1119036

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 11, 2016

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

50th percentile

0.10x

Higher debt load relative to assets than 50% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

79th percentile

0.62x

Higher debt load relative to revenue than 79% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

47th percentile

1.7%

Higher net margin than 47% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

30th percentile

-3.2%

Faster asset growth than 30% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

40th percentile

-0.1%

Faster revenue growth than 40% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$4,143,672

Down $138,451 (-3.2%) from 2014

Net Assets

Down

$3,709,935

Down $23,027 (-0.6%) from 2014

Liabilities

Down

$433,737

Down $115,424 (-21%) from 2014

Revenue

Down

$703,128

Down $674 (-0.1%) from 2014

Expenses

Up

$691,018

Up $22,540 (+3.4%) from 2014

Net Income

Down

$12,110

Down $23,214 (-66%) from 2014

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

2015

Assets$4,143,672
Liabilities$433,737
Net Assets$3,709,935

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

2015

Revenue$703,128
Expenses$691,018
Net Income$12,110
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 11, 2016
Return Version
2015v2.1
Gross Receipts
$703,128
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$1,948,080$1,875,847▼ $72,233
Investments in Publicly Traded Securities$1,881,557$1,804,160▼ $77,397
Cash and Non-Interest-Bearing Accounts$193,199$192,996▼ $203
Accounts Receivable$165,688$180,530▲ $14,842
Savings and Temporary Cash Investments$76,824$77,026▲ $202
Prepaid Expenses and Deferred Charges$16,775$13,113▼ $3,662
Total Assets$4,282,123$4,143,672▼ $138,451
Liabilities
Unsecured Notes Loans Payable$530,890$418,594▼ $112,296
Accounts Payable and Accrued Expenses$18,271$15,143▼ $3,128
Total Liabilities$549,161$433,737▼ $115,424
Net Assets / Fund Balance
Unrestricted Net Assets$3,669,101$3,638,640▼ $30,461
Permanently Rstr Net Assets$63,861$63,861→ $0
Temporarily Rstr Net Assets-$7,434-
Total Net Assets Fund Balance$3,732,962$3,709,935▼ $23,027
Total Liabilities and Net Assets / Fund Balance$4,282,123$4,143,672▼ $138,451

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,696,171$695,580-
Other Land Buildings$44,127$320,642-
Land$127,432--
Leasehold Improvements$8,117$4,479-
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$642,518
Program Service Revenue
$9,991
Investment Income
$41,424
Other Revenue
$9,195
All Other Contributions
$535,504
Change in Net Assets
$12,110

Audited Revenue Reconciliation

Revenue per Audited Statements
$703,128
Total Revenue per Audited Statements
$703,128
Total Revenue per Form 990
$703,128
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$367,967
Salaries, Compensation, and Employee Benefits$323,051
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$248,914$27,657-$276,571
Depreciation Depletion$77,592--$77,592
Fees for Services Other$42,396$4,711-$47,107
Occupancy$25,072$2,786-$27,858
Payroll Taxes$21,614$2,402-$24,016
Other Employee Benefits$20,218$2,246-$22,464
Interest$20,182$2,242-$22,424
Insurance$17,012$1,890-$18,902
All Other Expenses$14,596$809-$15,405
Other Expenses$11,407$1,268-$12,675
Advertising$3,871--$3,871
Conferences and Meetings$3,274$364-$3,638
Information Technology$2,893--$2,893
Travel$689$77-$766
Total Functional Expenses$639,244$51,774$0$691,018

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$691,018
Total Expenses per Audited Statements$691,018
Total Expenses per Form 990$691,018
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
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
2016-08-11
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/OtherRevenueMiscGrp/TotalRevenueColumnAmt04899
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt14296
IRS990/OtherRevenueTotalAmt09195
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt027657
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0248914
IRS990/OtherSalariesAndWagesGrp/TotalAmt0276571
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02402
IRS990/PayrollTaxesGrp/ProgramServicesAmt021614
IRS990/PayrollTaxesGrp/TotalAmt024016
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt063861
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt063861
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt016775
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt013113
IRS990/PrincipalOfficerNm0John M Duncan
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Fines
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt09991
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0646200
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt044999
IRS990/PYOtherExpensesAmt0361424
IRS990/PYOtherRevenueAmt03977
IRS990/PYProgramServiceRevenueAmt08626
IRS990/PYRevenuesLessExpensesAmt035324
IRS990/PYSalariesCompEmpBnftPaidAmt0307054
IRS990/PYTotalExpensesAmt0668478
IRS990/PYTotalRevenueAmt0703802
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt012110
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt076824
IRS990/SavingsAndTempCashInvstGrp/EOYAmt077026
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0180724
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0156829
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0151981
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0169613
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0821135
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt041424
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt044999
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt040015
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt034152
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt035989
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0196579
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.94110
IRS990ScheduleA/PublicSupportPY170Pct00.94000
IRS990ScheduleA/PublicSupportTotal170Amt03139724
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IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0465476
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0468302
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0454429
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0449852
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt02318589
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0625131
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0606410
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0619465
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03139724
IRS990ScheduleA/TotalSupportAmt03336303
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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
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0695580
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt02391751
IRS990ScheduleD/ExpensesSubtotalAmt0691018
IRS990ScheduleD/LandGrp/BookValueAmt0127432
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0127432
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt08117
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04479
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt012596
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt044127
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0320642
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0364769
IRS990ScheduleD/RevenueSubtotalAmt0703128
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01875847
IRS990ScheduleD/TotalExpensesPerForm990Amt0691018
IRS990ScheduleD/TotalRevenuePerForm990Amt0703128
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0703128
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0691018
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/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt04143672
IRS990/TotalAssetsGrp/BOYAmt04282123
IRS990/TotalAssetsGrp/EOYAmt04143672
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0642518
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt051774
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0639244
IRS990/TotalFunctionalExpensesGrp/TotalAmt0691018

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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