Civic Intelligence

Northern Tier Regional Library Association

990 • Fiscal year 2017 • EIN 25-1124053

Jan 01, 2017 to Dec 31, 2017 • Filed on May 29, 2018

4015 Dickey RoadGibsonia, PA 15044

(724) 449-2665

Siviq Scores

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

Liabilities / Assets

20th percentile

0.00x

Higher debt load relative to assets than 20% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

22nd percentile

0.01x

Higher debt load relative to revenue than 22% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

58th percentile

6.0%

Higher net margin than 58% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

47th percentile

$57,297

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

44th percentile

1.4%

Faster asset growth than 44% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

34th percentile

-1.3%

Faster revenue growth than 34% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$2,873,292

Up $39,875 (+1.4%) from 2016

Net Assets

Up

$2,865,136

Up $49,260 (+1.7%) from 2016

Liabilities

Down

$8,156

Down $9,385 (-54%) from 2016

Revenue

Down

$824,312

Down $10,856 (-1.3%) from 2016

Expenses

Down

$775,052

Down $19,567 (-2.5%) from 2016

Net Income

Up

$49,260

Up $8,711 (+21%) from 2016

Historical Trend

Balance Sheet Trend

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

$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

2017

Assets$2,873,292
Liabilities$8,156
Net Assets$2,865,136

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$824,312
Expenses$775,052
Net Income$49,260
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 29, 2018
Return Version
2017v2.2
Gross Receipts
$837,972
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,498,075$1,436,004▼ $62,071
Cash and Non-Interest-Bearing Accounts$1,318,143$1,420,523▲ $102,380
Prepaid Expenses and Deferred Charges$17,199$16,765▼ $434
Total Assets$2,833,417$2,873,292▲ $39,875
Liabilities
Accounts Payable and Accrued Expenses$17,541$8,156▼ $9,385
Total Liabilities$17,541$8,156▼ $9,385
Net Assets / Fund Balance
Unrestricted Net Assets$2,815,876$2,865,136▲ $49,260
Total Net Assets Fund Balance$2,815,876$2,865,136▲ $49,260
Total Liabilities and Net Assets / Fund Balance$2,833,417$2,873,292▲ $39,875

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,016,852$979,631$1,996,483
Other Land Buildings$416,659$1,001,463$1,418,122
Equipment$806$44,466$45,272
Leasehold Improvements$1,687$2,913$4,600
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Diane IllisExecutive DirectorFT$52,000$5,297$57,297

Board Members and Trustees

NameTitle
Jacquelynn CummingsPresident
Karen BeckVice President
Amy McchesneyBoard Member
Cathy BoyleBoard Member
Chris MartinBoard Member
John PasquinelliBoard Member
Ken KnappBoard Member
Nancy BrenzaBoard Member
Natasha DicoccoBoard Member
Rob SapinkopfBoard Member
Carole KeeleySecretary
Edie Moen VittiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$773,821
Program Service Revenue
$22,371
Investment Income
$455
Other Revenue
$27,665
All Other Contributions
$60,540
Change in Net Assets
$49,260

Audited Revenue Reconciliation

Revenue per Audited Statements
$824,312
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$13,660
Total Revenue per Audited Statements
$837,972
Total Revenue per Form 990
$824,312
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$435,391
Other Expenses$339,661
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$309,602--$309,602
Depreciation Depletion$155,859$8,203-$164,062
Current Officers, Directors, Trustees, and Key Employees-$52,000-$52,000
Payroll Taxes$29,478$7,478-$36,956
Other Employee Benefits$31,536$5,297-$36,833
All Other Expenses$20,169$15,443-$35,612
Occupancy$20,175$1,062-$21,237
Information Technology$8,742$4,708-$13,450
Insurance$11,141$1,871-$13,012
Fees for Services Accounting-$11,746-$11,746
Other Expenses$6,848$4,097-$10,945
Travel-$8,327-$8,327
Total Functional Expenses$645,714$129,338$0$775,052

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$788,712
Expenses per Audited Statements$775,052
Total Expenses per Form 990$775,052
Expenses Not Reported on Form 990$13,660
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$25,852
Fundraising Direct Expenses$13,660
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Plant Sale$10,451$10,451$6,300$4,151
Fall Fundraiser$7,732$7,732$1,517$6,215
Total Events$25,852$25,852$13,660$12,192
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 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 of the board's members allowing them to review form 990 before filing it.

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

On an annual basis 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 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
Jacquelynn Cummings
Title
President
Phone
7244492665
Signed
2018-05-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jacquelynn Cummings
Formed
1954
Legal Domicile
Pa
Voting Board Members
12
Independent Board Members
12
Employees
28
Volunteers
38

Preparer

Firm
Hill Barth & King LLC
Address
100 PINEWOOD LANE SUITE 201, WARRENDALE, PA 15086
Preparer
Sean R Kocan
Phone
7249345300
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising expenses 13,660.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising expenses 13,660.

Raw XML AppendixShowing 400 of 499 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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IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/Desc1FRONT DESK SUPPLIES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0114
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt161
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0114
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt161
IRS990/OtherRevenueTotalAmt0175
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0309602
IRS990/OtherSalariesAndWagesGrp/TotalAmt0309602
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07478
IRS990/PayrollTaxesGrp/ProgramServicesAmt029478
IRS990/PayrollTaxesGrp/TotalAmt036956
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017199
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016765
IRS990/PrincipalOfficerNm0JACQUELYNN CUMMINGS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0FINES REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1COPY REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2LOST BOOK INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt017155
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13853
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21363
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt017155
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13853
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21363
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0789780
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0431
IRS990/PYOtherExpensesAmt0351199
IRS990/PYOtherRevenueAmt021595
IRS990/PYProgramServiceRevenueAmt023362
IRS990/PYRevenuesLessExpensesAmt040549
IRS990/PYSalariesCompEmpBnftPaidAmt0443420
IRS990/PYTotalExpensesAmt0794619
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0835168
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt049260
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt015298
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt022546
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0330784
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0347844
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0299942
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0291303
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0303363
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01573236
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt015753
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt011793
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt014569
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt011644
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt08321
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt062080
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0118857
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0175
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt01671
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0276
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt06737
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt06389
IRS990ScheduleA/OtherIncome170Grp/TotalAmt015248
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98040
IRS990ScheduleA/PublicSupportPY170Pct00.97950
IRS990ScheduleA/PublicSupportTotal170Amt03875705
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0468889
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0467365
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0465095
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0455402
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0445718
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt02302469
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0799673
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0815209
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0765037
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0746705
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0749081
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03875705
IRS990ScheduleA/TotalSupportAmt03953033
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01016852
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0979631
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01996483
IRS990ScheduleD/EquipmentGrp/BookValueAmt0806
IRS990ScheduleD/EquipmentGrp/DepreciationAmt044466
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt045272
IRS990ScheduleD/ExpensesNotReportedAmt013660
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0775052
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01687
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02913
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt04600
IRS990ScheduleD/OtherExpensesIncludedAmt013660
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0416659
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01001463
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01418122
IRS990ScheduleD/OtherRevenueAmt013660
IRS990ScheduleD/RevenueNotReportedAmt013660
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0824312
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DIRECT FUNDRAISING EXPENSES 13,660.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT FUNDRAISING EXPENSES 13,660.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01436004
IRS990ScheduleD/TotalExpensesPerForm990Amt0775052
IRS990ScheduleD/TotalRevenuePerForm990Amt0824312
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0837972
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0788712
IRS990ScheduleG/AgrmtProfFundraisingActyInd00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt013660
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FALL FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0PLANT SALE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt07732
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt010451
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt07669
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt025852
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt07732
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt010451
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt07669
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt025852
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt012192
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt05843
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt013660
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01517
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt06300
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01

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