Civic Intelligence

Ligonier Valley Library Association

990 • Fiscal year 2013 • EIN 25-1125581

Jan 01, 2013 to Dec 31, 2013 • Filed on Jun 15, 2014

120 West Main Street15658

(724) 238-6451

Siviq Scores

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

Liabilities / Assets

7th percentile

0.00x

Higher debt load relative to assets than 7% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

9th percentile

0.00x

Higher debt load relative to revenue than 9% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Net Margin

70th percentile

13%

Higher net margin than 70% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

65th percentile

7.4%

Faster asset growth than 65% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$7,164,998

Up $491,502 (+7.4%) from 2012

Net Assets

Up

$7,163,805

Up $502,429 (+7.5%) from 2012

Liabilities

Down

$1,193

Down $10,927 (-90%) from 2012

Revenue

$689,287

No earlier filing loaded for comparison.

Expenses

Up

$596,705

Up $25,081 (+4.4%) from 2012

Net Income

$92,582

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0-$5.0MAssets 2010: $6,661,904Liabilities 2010: -$1,305Net Assets 2010: $6,663,2092010Assets 2011: $6,331,213Liabilities 2011: $241Net Assets 2011: $6,330,9722011Assets 2012: $6,673,496Liabilities 2012: $12,120Net Assets 2012: $6,661,3762012Assets 2013: $7,164,998Liabilities 2013: $1,193Net Assets 2013: $7,163,8052013Assets 2014: $7,154,057Liabilities 2014: $2,810Net Assets 2014: $7,151,2472014Assets 2015: $6,987,855Liabilities 2015: $1,464Net Assets 2015: $6,986,3912015Assets 2016: $6,852,923Liabilities 2016: $1,063Net Assets 2016: $6,851,8602016Assets 2017: $11,382,953Liabilities 2017: $951,764Net Assets 2017: $10,431,1892017Assets 2018: $10,645,305Liabilities 2018: $325,468Net Assets 2018: $10,319,8372018Assets 2019: $11,152,339Liabilities 2019: $236,086Net Assets 2019: $10,916,2532019Assets 2020: $11,975,862Liabilities 2020: $21,403Net Assets 2020: $11,954,4592020Assets 2021: $12,284,068Liabilities 2021: $1,458Net Assets 2021: $12,282,6102021Assets 2022: $10,588,429Liabilities 2022: $1,158Net Assets 2022: $10,587,2712022Assets 2023: $10,857,064Liabilities 2023: $1,188Net Assets 2023: $10,855,8762023Assets 2024: $11,143,469Liabilities 2024: $0Net Assets 2024: $11,143,4692024

Highlighted filing

2013

Assets$7,164,998
Liabilities$1,193
Net Assets$7,163,805

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $575,6802010Expenses 2011: $589,5502011Expenses 2012: $571,6242012Revenue 2013: $689,287Expenses 2013: $596,705Net Income 2013: $92,5822013Revenue 2014: $341,691Expenses 2014: $619,351Net Income 2014: -$277,6602014Revenue 2015: $719,051Expenses 2015: $638,403Net Income 2015: $80,6482015Revenue 2016: $298,662Expenses 2016: $585,545Net Income 2016: -$286,8832016Revenue 2017: $3,877,418Expenses 2017: $740,971Net Income 2017: $3,136,4472017Revenue 2018: $1,039,164Expenses 2018: $660,387Net Income 2018: $378,7772018Revenue 2019: $590,610Expenses 2019: $761,788Net Income 2019: -$171,1782019Revenue 2020: $931,330Expenses 2020: $759,745Net Income 2020: $171,5852020Revenue 2021: $914,106Expenses 2021: $703,823Net Income 2021: $210,2832021Revenue 2022: $376,274Expenses 2022: $683,900Net Income 2022: -$307,6262022Revenue 2023: $654,778Expenses 2023: $765,286Net Income 2023: -$110,5082023Revenue 2024: $702,040Expenses 2024: $772,812Net Income 2024: -$70,7722024

Highlighted filing

2013

Revenue$689,287
Expenses$596,705
Net Income$92,582
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jun 15, 2014
Return Version
2013v3.1
Gross Receipts
$2,009,183
Mission and Program Overview

Mission

Providing library services for the community

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,683,018$5,193,716▲ $510,698
Land, Buildings, and Equipment, Net$1,186,600$1,132,077▼ $54,523
Cash and Non-Interest-Bearing Accounts$798,685$839,205▲ $40,520
Accounts Receivable$5,193--
Total Assets$6,673,496$7,164,998▲ $491,502
Liabilities
Accounts Payable and Accrued Expenses$12,120$1,193▼ $10,927
Total Liabilities$12,120$1,193▼ $10,927
Net Assets / Fund Balance
Temporarily Rstr Net Assets$6,407,459$6,908,539▲ $501,080
Unrestricted Net Assets$253,917$255,266▲ $1,349
Total Net Assets Fund Balance$6,661,376$7,163,805▲ $502,429
Total Liabilities and Net Assets / Fund Balance$6,673,496$7,164,998▲ $491,502

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,049,504$1,895,807$2,945,311
Land$82,573-$82,573

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$4,902,507$4,059▲ $862,398$236,465$5,486,683
2012$4,465,366$9,151▲ $668,630$219,122$4,902,507
2011$4,778,184$14,260▼ $53,706$264,158$4,465,366
2010$4,500,634$49,120▲ $514,076$256,104$4,778,184
2009$3,749,646$6,505▲ $1,027,549$256,104$4,500,634
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Janet HudsonDirectorFT$64,300$6,929$71,229

Board Members and Trustees

NameTitle
Peggy McdonaldPresident
Sandra SvilarSecretary
Paul FryTreasurer
Ryan GlistVice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$182,433
Program Service Revenue
$29,494
Investment Income
$452,638
Other Revenue
$24,722
All Other Contributions
$108,400
Change in Net Assets
$92,582

Audited Revenue Reconciliation

Revenue per Audited Statements
$689,287
Revenue Not Reported on Form 990
$409,847
Total Revenue per Audited Statements
$1,099,134
Total Revenue per Form 990
$689,287
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$337,953
Other Expenses$258,752
Total Fundraising Expense$26,120
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$233,229$41,075$7,033$281,337
Depreciation Depletion$77,921$30,302-$108,223
Fees for Service Investment Mgmnt Fees$32,988$3,665$9,163$45,816
Other Employee Benefits$20,642$3,635$622$24,899
Payroll Taxes$20,289$3,573$612$24,474
Insurance$4,374$11,247-$15,621
All Other Expenses$6,841$4,154$3,870$14,865
Information Technology$8,815$979$2,448$12,242
Pension Plan Contributions$6,005$1,057$181$7,243
Fees for Services Accounting-$5,296-$5,296
Other Expenses$3,119$347$867$4,333
Office Expenses$1,276$142$355$1,773
Conferences and Meetings$399$1,027-$1,426
Total Functional Expenses$431,793$138,792$26,120$596,705

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$596,705
Total Expenses per Audited Statements$596,705
Total Expenses per Form 990$596,705
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$27,311
Fundraising Direct Expenses$5,449
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$27,311$27,311$4,228$23,083
Total Events$27,311$27,311$5,449$21,862
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
Audit committee
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Form 990 is reviewed by the executive director and the treasurer before signing and filing.

Form 990, Page 6, Part VI, Line 12C

Through employee meetings

Form 990, Page 6, Part VI, Line 19

Documents are open to the public upon request.

Filing and Contact Details

Filer

EIN
25-1125581
Phone
7242386451

Signing Officer

Name
Paul a Fry
Title
Treasurer
Phone
7242386451
Signed
2014-06-15
Discuss with paid preparer
Yes

Organization Details

Formed
1945
Legal Domicile
Pa
Voting Board Members
12
Independent Board Members
12
Employees
13
Volunteers
10

Preparer

Preparer
Thomas J Rennie CPA
Phone
7242384598
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine11MACK DARR HEATING AND PLUMBING
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE TREASURER BEFORE SIGNING AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THROUGH EMPLOYEE MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE OPEN TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.1$0.00$11.1$0.70$0.77$0.07
2023Detailed filing. Detailed filing data is available for this year.$10.9$0.00$10.9$0.65$0.77$0.11
2022Detailed filing. Detailed filing data is available for this year.$10.6$0.00$10.6$0.38$0.68$0.31
2021Detailed filing. Detailed filing data is available for this year.$12.3$0.00$12.3$0.91$0.70$0.21
2020Detailed filing. Detailed filing data is available for this year.$12.0$0.02$12.0$0.93$0.76$0.17
2019Detailed filing. Detailed filing data is available for this year.$11.2$0.24$10.9$0.59$0.76$0.17
2018Detailed filing. Detailed filing data is available for this year.$10.6$0.33$10.3$1.04$0.66$0.38
2017Detailed filing. Detailed filing data is available for this year.$11.4$0.95$10.4$3.88$0.74$3.14
2016Detailed filing. Detailed filing data is available for this year.$6.85$0.00$6.85$0.30$0.59$0.29
2015Detailed filing. Detailed filing data is available for this year.$6.99$0.00$6.99$0.72$0.64$0.08
2014Detailed filing. Detailed filing data is available for this year.$7.15$0.00$7.15$0.34$0.62$0.28
2013Detailed filing. Detailed filing data is available for this year.$7.16$0.00$7.16$0.69$0.60$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.67$0.01$6.66$0.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.33$0.00$6.33$0.59
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.66$0.00$6.66$0.58