Civic Intelligence

Northern Tier Regional Library Association

990 • Fiscal year 2018 • EIN 25-1124053

Jan 01, 2018 to Dec 31, 2018 • Filed on Jun 10, 2019

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

21st percentile

0.00x

Higher debt load relative to assets than 21% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

24th percentile

0.01x

Higher debt load relative to revenue than 24% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

63rd percentile

8.4%

Higher net margin than 63% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

48th percentile

$58,572

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

56th percentile

2.7%

Faster asset growth than 56% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

59th percentile

7.6%

Faster revenue growth than 59% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$2,951,009

Up $77,717 (+2.7%) from 2017

Net Assets

Up

$2,939,540

Up $74,404 (+2.6%) from 2017

Liabilities

Up

$11,469

Up $3,313 (+41%) from 2017

Revenue

Up

$887,159

Up $62,847 (+7.6%) from 2017

Expenses

Up

$812,755

Up $37,703 (+4.9%) from 2017

Net Income

Up

$74,404

Up $25,144 (+51%) from 2017

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

2018

Assets$2,951,009
Liabilities$11,469
Net Assets$2,939,540

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

2018

Revenue$887,159
Expenses$812,755
Net Income$74,404
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jun 10, 2019
Return Version
2018v3.1
Gross Receipts
$901,048
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$1,420,523$1,568,135▲ $147,612
Land, Buildings, and Equipment, Net$1,436,004$1,366,567▼ $69,437
Prepaid Expenses and Deferred Charges$16,765$16,307▼ $458
Total Assets$2,873,292$2,951,009▲ $77,717
Liabilities
Accounts Payable and Accrued Expenses$8,156$11,469▲ $3,313
Total Liabilities$8,156$11,469▲ $3,313
Net Assets / Fund Balance
Unrestricted Net Assets$2,865,136$2,939,540▲ $74,404
Total Net Assets Fund Balance$2,865,136$2,939,540▲ $74,404
Total Liabilities and Net Assets / Fund Balance$2,873,292$2,951,009▲ $77,717

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$957,373$1,039,110$1,996,483
Other Land Buildings$407,700$1,043,647$1,451,347
Equipment$114$45,158$45,272
Leasehold Improvements$1,380$3,220$4,600
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Diane IllisExecutive DirectorFT$54,020$4,552$58,572

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
$848,013
Program Service Revenue
$20,065
Investment Income
$450
Other Revenue
$18,631
All Other Contributions
$98,000
Change in Net Assets
$74,404

Audited Revenue Reconciliation

Revenue per Audited Statements
$887,159
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$13,889
Total Revenue per Audited Statements
$901,048
Total Revenue per Form 990
$887,159
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$466,669
Other Expenses$346,086
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$336,294--$336,294
Depreciation Depletion$153,790$8,094-$161,884
Current Officers, Directors, Trustees, and Key Employees-$54,020-$54,020
Payroll Taxes$35,992$7,471-$43,463
All Other Expenses$13,615$20,092-$33,707
Other Employee Benefits$28,340$4,552-$32,892
Occupancy$22,476$1,183-$23,659
Other Expenses$15,830$1,464-$15,830
Insurance$11,134$1,786-$12,920
Information Technology$9,439$3,149-$12,588
Fees for Services Accounting-$12,246-$12,246
Travel-$4,385-$4,385
Total Functional Expenses$694,313$118,442$0$812,755

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$826,644
Expenses per Audited Statements$812,755
Total Expenses per Form 990$812,755
Expenses Not Reported on Form 990$13,889
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$21,505
Fundraising Direct Expenses$13,889
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Plant Sale$11,493$11,493$7,102$4,391
Fall Fundraiser$9,199$9,199$1,702$7,497
Total Events$21,505$21,505$13,889$7,616
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
2019-06-10
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
33
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

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization did not change either its oversight process or selection process during the tax year.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising expenses 13,889.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising expenses 13,889.

Raw XML AppendixShowing 400 of 503 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/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0FRONT DESK SUPPLIES
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt060
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt158
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt060
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt158
IRS990/OtherRevenueTotalAmt0118
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0336294
IRS990/OtherSalariesAndWagesGrp/TotalAmt0336294
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07471
IRS990/PayrollTaxesGrp/ProgramServicesAmt035992
IRS990/PayrollTaxesGrp/TotalAmt043463
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt016765
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016307
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/RelatedOrExemptFuncIncomeAmt015282
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13621
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21162
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt015282
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13621
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21162
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0773821
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0455
IRS990/PYOtherExpensesAmt0339661
IRS990/PYOtherRevenueAmt027665
IRS990/PYProgramServiceRevenueAmt022371
IRS990/PYRevenuesLessExpensesAmt049260
IRS990/PYSalariesCompEmpBnftPaidAmt0435391
IRS990/PYTotalExpensesAmt0775052
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0824312
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt074404
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt010897
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt020183
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01420523
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01568135
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0367605
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0330784
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0347844
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0299942
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0291303
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01637478
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt011346
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt015753
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt011793
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt014569
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt011644
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt065105
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0114420
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0118
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0175
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt01671
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0276
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt06737
IRS990ScheduleA/OtherIncome170Grp/TotalAmt08977
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98180
IRS990ScheduleA/PublicSupportPY170Pct00.98040
IRS990ScheduleA/PublicSupportTotal170Amt03996143
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0501914
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0468889
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0467365
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0465095
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0455402
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt02358665
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0869519
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0799673
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0815209
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0765037
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0746705
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03996143
IRS990ScheduleA/TotalSupportAmt04070225
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0957373
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01039110
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01996483
IRS990ScheduleD/EquipmentGrp/BookValueAmt0114
IRS990ScheduleD/EquipmentGrp/DepreciationAmt045158
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt045272
IRS990ScheduleD/ExpensesNotReportedAmt013889
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0812755
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01380
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03220
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt04600
IRS990ScheduleD/OtherExpensesIncludedAmt013889
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0407700
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01043647
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01451347
IRS990ScheduleD/OtherRevenueAmt013889
IRS990ScheduleD/RevenueNotReportedAmt013889
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0887159
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DIRECT FUNDRAISING EXPENSES 13,889.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT FUNDRAISING EXPENSES 13,889.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01366567
IRS990ScheduleD/TotalExpensesPerForm990Amt0812755
IRS990ScheduleD/TotalRevenuePerForm990Amt0887159
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0901048
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0826644
IRS990ScheduleG/AgrmtProfFundraisingActyInd00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt013889
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FALL FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0PLANT SALE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt09199
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt011493
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt0813
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt021505
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt09199
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt011493
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt0813
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt021505
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt07616
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt05085
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt013889
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01702
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt07102
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01

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