Civic Intelligence

Northern Tier Regional Library Association

EIN 25-1124053 • 501(c)3 • Gibsonia, PA

Pub. 78 Eligible

Profile

To provide resources that inspire, inform, educate, and entertain the public.

4015 Dickey RoadGibsonia, PA 15044

www.northerntierlibrary.org

Siviq Scores

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

Liabilities / Assets

40th percentile

0.03x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

56th percentile

0.11x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

43rd percentile

1.3%

Higher net margin than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

47th percentile

2.7%

Faster asset growth than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

14th percentile

-20%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$3,679,960

Down $40,816 (-1.1%) from 2023

Liabilities

Down

$54,990

Down $21,139 (-28%) from 2023

Net Assets

Down

$3,624,970

Down $19,677 (-0.5%) from 2023

Revenue

Down

$1,042,602

Down $16,607 (-1.6%) from 2023

Expenses

Up

$1,062,279

Up $155,702 (+17%) from 2023

Net Income

Down

-$19,677

Down $172,309 (-113%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2015: $2,779,732Liabilities 2015: $4,405Net Assets 2015: $2,775,3272015Assets 2016: $2,833,417Liabilities 2016: $17,541Net Assets 2016: $2,815,8762016Assets 2017: $2,873,292Liabilities 2017: $8,156Net Assets 2017: $2,865,1362017Assets 2018: $2,951,009Liabilities 2018: $11,469Net Assets 2018: $2,939,5402018Assets 2019: $3,002,412Liabilities 2019: $16,213Net Assets 2019: $2,986,1992019Assets 2020: $3,109,360Liabilities 2020: $18,979Net Assets 2020: $3,090,3812020Assets 2021: $3,495,510Liabilities 2021: $15,390Net Assets 2021: $3,480,1202021Assets 2022: $3,590,211Liabilities 2022: $98,196Net Assets 2022: $3,492,0152022Assets 2023: $3,720,776Liabilities 2023: $76,129Net Assets 2023: $3,644,6472023Assets 2024: $3,679,960Liabilities 2024: $54,990Net Assets 2024: $3,624,9702024

Highlighted filing

2024

Assets$3,679,960
Liabilities$54,990
Net Assets$3,624,970

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $791,616Expenses 2015: $767,110Net Income 2015: $24,5062015Revenue 2016: $835,168Expenses 2016: $794,619Net Income 2016: $40,5492016Revenue 2017: $824,312Expenses 2017: $775,052Net Income 2017: $49,2602017Revenue 2018: $887,159Expenses 2018: $812,755Net Income 2018: $74,4042018Revenue 2019: $913,916Expenses 2019: $867,257Net Income 2019: $46,6592019Revenue 2020: $850,513Expenses 2020: $840,831Net Income 2020: $9,6822020Revenue 2021: $1,110,647Expenses 2021: $819,726Net Income 2021: $290,9212021Revenue 2022: $887,872Expenses 2022: $875,977Net Income 2022: $11,8952022Revenue 2023: $1,059,209Expenses 2023: $906,577Net Income 2023: $152,6322023Revenue 2024: $1,042,602Expenses 2024: $1,062,279Net Income 2024: -$19,6772024

Highlighted filing

2024

Revenue$1,042,602
Expenses$1,062,279
Net Income-$19,677

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 22, 2025
Return Version
2024v5.1
Gross Receipts
$1,054,219
Mission and Program Overview

Mission

To provide resources that inspire, inform, educate, and entertain the public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,508,834$2,502,960▼ $5,874
Land, Buildings, and Equipment, Net$1,059,398$1,043,370▼ $16,028
Investments Other Securities$37,244$38,548▲ $1,304
Accounts Receivable$34,200$34,867▲ $667
Prepaid Expenses and Deferred Charges$17,672$15,815▼ $1,857
Total Assets$3,720,776$3,679,960▼ $40,816
Other Assets Total$63,428$44,400▼ $19,028
Liabilities
Other Liabilities$65,003$46,181▼ $18,822
Accounts Payable and Accrued Expenses$11,126$8,809▼ $2,317
Total Liabilities$76,129$54,990▼ $21,139
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,644,647$3,624,970▼ $19,677
Total Net Assets Fund Balance$3,644,647$3,624,970▼ $19,677
Total Liabilities and Net Assets / Fund Balance$3,720,776$3,679,960▼ $40,816

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$652,173$1,413,386$2,065,559
Other Land Buildings$310,965$479,590$790,555
Equipment$80,232$322,447$402,679
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Diane IllisDirectorFT$75,000$6,035$81,035

Board Members and Trustees

NameTitle
Karen BeckPresident
Kenneth KnappVice President
Beth FarbacherBoard Member
Christopher MartinBoard Member
Jacquelynn CummingsBoard Member
Jeremy ShafferBoard Member
John PasquinelliBoard Member
Joyce SmithBoard Member
Natasha DicoccoBoard Member
Nicholas PucciBoard Member
Robert SapinkopfBoard Member
Sloan CurrenBoard Member
Carole KeeleySecretary
Amy McchesneyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$881,968
Program Service Revenue
$5,122
Investment Income
$114,498
Other Revenue
$41,014
All Other Contributions
$85,901
Change in Net Assets
$-19,677

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,042,602
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$24,085
Total Revenue per Audited Statements
$1,066,687
Total Revenue per Form 990
$1,042,602
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$673,390
Other Expenses$383,224
Professional Fundraising Fees$5,665
Total Fundraising Expense$5,665
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$499,520--$499,520
Depreciation Depletion$159,861$8,414-$168,275
Current Officers, Directors, Trustees, and Key Employees$63,705$11,295-$75,000
Other Employee Benefits$46,586$8,260-$54,846
Payroll Taxes$37,394$6,630-$44,024
All Other Expenses$5,180$31,789-$36,969
Office Expenses$9,540$14,427-$23,967
Occupancy$19,422$1,021-$20,443
Fees for Services Accounting-$17,653-$17,653
Insurance$13,817$727-$14,544
Information Technology$6,728$2,243-$8,971
Fees for Services Professional Fundraising--$5,665$5,665
Interest$1,698--$1,698
Other Expenses$914$1,394-$914
Total Functional Expenses$952,761$103,853$5,665$1,062,279

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,086,364
Expenses per Audited Statements$1,062,279
Total Expenses per Form 990$1,062,279
Expenses Not Reported on Form 990$24,085
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$37,670
Fundraising Direct Expenses$11,617
Professional Fundraising Fees$5,665

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Plant Sale$15,344$15,344$9,580$5,764
Holiday Sale$13,528$13,528-$13,528
Total Events$30,634$30,634$10,692$19,942
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$46,181
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Part VI, Section B, Line 11B

An electronic draft is sent to the administrative staff who then provides a copy to all the board members allowing them to review the form 990 before filing it.

Form 990, Part VI, Section B, Line 12C

On an annual basis, the board monitors and enforces disclosures of conflicts of interest at board meetings.

Form 990, Part VI, Section B, Line 15A

The annual compensation of the executive director is reviewed and approved by the independent board members. Such a review, includes, but is not limited to, comparisons with executive director compensation at other libraries.

Form 990, Part VI, Section C, Line 19

The financial statements are available to the public upon request made to the administrative office.

Filing and Contact Details

Filer

Filer Name
Northern Tier Regional Library
EIN
25-1124053
Phone
7244492665
Address
4015 DICKEY ROAD, GIBSONIA, PA 15044

Signing Officer

Name
Karen Beck
Title
President
Phone
7244492665
Signed
2025-05-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Beck
Formed
1954
Legal Domicile
Pa
Voting Board Members
14
Independent Board Members
14
Employees
24
Volunteers
18

Preparer

Firm
MAHER DUESSEL CPA'S
Address
503 MARTINDALE STREET SUITE 600, PITTSBURGH, PA 15212
Preparer
Katie L Yates
Phone
4124715500
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising expenses

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising expenses

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IRS990/NetAssetsOrFundBalancesEOYAmt03624970
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt026053
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt026053
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt05103
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt05103
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03644647
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03624970
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt01021
IRS990/OccupancyGrp/ProgramServicesAmt019422
IRS990/OccupancyGrp/TotalAmt020443
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt014427
IRS990/OfficeExpensesGrp/ProgramServicesAmt09540
IRS990/OfficeExpensesGrp/TotalAmt023967
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt063428
IRS990/OtherAssetsTotalGrp/EOYAmt044400
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt08260
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt046586
IRS990/OtherEmployeeBenefitsGrp/TotalAmt054846
IRS990/OtherExpensesGrp/Desc0PROGRAMMING
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2BOOKMOBLIE
IRS990/OtherExpensesGrp/Desc3PRINTING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01394
IRS990/OtherExpensesGrp/ProgramServicesAmt042945
IRS990/OtherExpensesGrp/ProgramServicesAmt126495
IRS990/OtherExpensesGrp/ProgramServicesAmt218956
IRS990/OtherExpensesGrp/ProgramServicesAmt3914
IRS990/OtherExpensesGrp/TotalAmt042945
IRS990/OtherExpensesGrp/TotalAmt127889
IRS990/OtherExpensesGrp/TotalAmt218956
IRS990/OtherExpensesGrp/TotalAmt3914
IRS990/OtherLiabilitiesGrp/BOYAmt065003
IRS990/OtherLiabilitiesGrp/EOYAmt046181
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt09858
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt09858
IRS990/OtherRevenueTotalAmt09858
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0499520
IRS990/OtherSalariesAndWagesGrp/TotalAmt0499520
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06630
IRS990/PayrollTaxesGrp/ProgramServicesAmt037394
IRS990/PayrollTaxesGrp/TotalAmt044024
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017672
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015815
IRS990/PrincipalOfficerNm0KAREN BECK
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0COPY REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1LOST BOOK INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03756
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11366
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03756
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11366
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0948636
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt068352
IRS990/PYOtherExpensesAmt0346874
IRS990/PYOtherRevenueAmt035136
IRS990/PYProgramServiceRevenueAmt07085
IRS990/PYRevenuesLessExpensesAmt0152632
IRS990/PYSalariesCompEmpBnftPaidAmt0552544
IRS990/PYTotalExpensesAmt0906577
IRS990/PYTotalProfFndrsngExpnsAmt07159
IRS990/PYTotalRevenueAmt01059209
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-19677
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt05103
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt05122
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02508834
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02502960
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS INCOME - 2020 AMOUNT: $ 5. 2021 AMOUNT: $ 44. 2022 AMOUNT: $ 10,465. 2023 AMOUNT: $ 2,125. 2024 AMOUNT: $ 9,858. INSURANCE PROCEEDS - 2021 AMOUNT: $ 35,001.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0337008
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0409400
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0314162
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0523217
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0321377
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01905164
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0119601
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt076919
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt08314
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02070
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03447
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0210351
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt031537
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt09858
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt02125
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt010465
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt035045
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt05
IRS990ScheduleA/OtherIncome170Grp/TotalAmt057498
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.94430
IRS990ScheduleA/PublicSupportPY170Pct00.96820
IRS990ScheduleA/PublicSupportTotal170Amt04540685
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0544960
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0538440
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0526002
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0516502
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0509617
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt02635521
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0881968
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0947840
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0840164
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01039719
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0830994
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04540685
IRS990ScheduleA/TotalSupportAmt04808534
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0652173
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01413386
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02065559
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt012468
IRS990ScheduleD/DonatedServicesUseFcltsAmt012468
IRS990ScheduleD/EquipmentGrp/BookValueAmt080232
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0322447
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0402679
IRS990ScheduleD/ExpensesNotReportedAmt024085
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01062279
IRS990ScheduleD/OtherExpensesIncludedAmt011617
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0310965
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0479590
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0790555

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