Civic Intelligence

Penn Area Library Association

990 • Fiscal year 2022 • EIN 25-1269322

Jan 01, 2022 to Dec 31, 2022 • Filed on Jun 23, 2023

2001 Municipal CourtHarrison City, PA 15636

(724) 744-4414

Siviq Scores

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

Liabilities / Assets

51st percentile

0.02x

Higher debt load relative to assets than 51% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

56th percentile

0.04x

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

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

50th percentile

6.6%

Higher net margin than 50% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

61st percentile

$33,495

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 11.2% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

59th percentile

6.6%

Faster asset growth than 59% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

56th percentile

13%

Faster revenue growth than 56% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$521,901

Up $32,263 (+6.6%) from 2021

Net Assets

Up

$510,837

Up $25,668 (+5.3%) from 2021

Liabilities

Up

$11,064

Up $6,595 (+148%) from 2021

Revenue

Up

$297,976

Up $33,636 (+13%) from 2021

Expenses

Up

$278,453

Up $4,898 (+1.8%) from 2021

Net Income

Up

$19,523

Up $28,738 (+312%) from 2021

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $341,015Liabilities 2011: $0Net Assets 2011: $341,0152011Assets 2012: $333,220Liabilities 2012: $0Net Assets 2012: $333,2202012Assets 2013: $321,988Liabilities 2013: $0Net Assets 2013: $321,9882013Assets 2014: $319,176Liabilities 2014: $0Net Assets 2014: $319,1762014Assets 2015: $314,189Liabilities 2015: $0Net Assets 2015: $314,1892015Assets 2016: $342,018Liabilities 2016: $0Net Assets 2016: $342,0182016Assets 2017: $374,985Liabilities 2017: $1,460Net Assets 2017: $373,5252017Assets 2018: $391,756Liabilities 2018: $1,604Net Assets 2018: $390,1522018Assets 2019: $418,555Liabilities 2019: $2,024Net Assets 2019: $416,5312019Assets 2020: $494,335Liabilities 2020: $2,500Net Assets 2020: $491,8352020Assets 2021: $489,638Liabilities 2021: $4,469Net Assets 2021: $485,1692021Assets 2022: $521,901Liabilities 2022: $11,064Net Assets 2022: $510,8372022Assets 2023: $539,264Liabilities 2023: $5,590Net Assets 2023: $533,6742023Assets 2024: $587,460Liabilities 2024: $25,366Net Assets 2024: $562,0942024

Highlighted filing

2022

Assets$521,901
Liabilities$11,064
Net Assets$510,837

Operations Trend

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

$400K$200K$0-$200KExpenses 2011: $270,0732011Expenses 2012: $274,1572012Revenue 2013: $263,725Expenses 2013: $277,129Net Income 2013: -$13,4042013Revenue 2014: $268,370Expenses 2014: $269,991Net Income 2014: -$1,6212014Revenue 2015: $269,791Expenses 2015: $273,139Net Income 2015: -$3,3482015Revenue 2016: $295,732Expenses 2016: $269,468Net Income 2016: $26,2642016Revenue 2017: $287,628Expenses 2017: $254,834Net Income 2017: $32,7942017Revenue 2018: $286,910Expenses 2018: $268,020Net Income 2018: $18,8902018Revenue 2019: $299,815Expenses 2019: $273,764Net Income 2019: $26,0512019Revenue 2020: $332,063Expenses 2020: $253,149Net Income 2020: $78,9142020Revenue 2021: $264,340Expenses 2021: $273,555Net Income 2021: -$9,2152021Revenue 2022: $297,976Expenses 2022: $278,453Net Income 2022: $19,5232022Revenue 2023: $321,438Expenses 2023: $297,553Net Income 2023: $23,8852023Revenue 2024: $388,746Expenses 2024: $361,769Net Income 2024: $26,9772024

Highlighted filing

2022

Revenue$297,976
Expenses$278,453
Net Income$19,523
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jun 23, 2023
Return Version
2022v5.0
Gross Receipts
$301,460
Mission and Program Overview

Mission

The purpose of the penn area library is to select, make available, and maintain resources in a variety of formats, meeting the educational, informational, and recreational needs of our community. The penn area library offers this service to all persons and exists to stimulate ideas and learning, and to enhance the quality of life for those we serve.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$172,254$183,250▲ $10,996
Investments in Publicly Traded Securities$167,973$170,045▲ $2,072
Land, Buildings, and Equipment, Net$132,954$135,953▲ $2,999
Savings and Temporary Cash Investments$12,424$19,027▲ $6,603
Accounts Receivable$4,033$5,898▲ $1,865
Total Assets$501,761$521,901▲ $20,140
Other Assets Total$12,123$7,728▼ $4,395
Liabilities
Other Liabilities$12,123$7,728▼ $4,395
Accounts Payable and Accrued Expenses$4,469$3,336▼ $1,133
Total Liabilities$16,592$11,064▼ $5,528
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$485,169$510,837▲ $25,668
Total Net Assets Fund Balance$485,169$510,837▲ $25,668
Total Liabilities and Net Assets / Fund Balance$501,761$521,901▲ $20,140

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$124,339$150,692$275,031
Equipment$11,614$166,970$178,584

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$167,973-▲ $2,072-$170,045
2021$167,937-▲ $36-$167,973
2020$164,073-▲ $3,864-$167,937
2019$162,634-▲ $1,439-$164,073
2018$159,865-▲ $2,769-$162,634
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jessica Beichler Started 522Executive DirectorFT$31,900$1,595$33,495
James Facer Left 422Executive DirectorFT$13,484$263$13,747

Board Members and Trustees

NameTitle
Mark KuriskoPresident
Susan MastruserioVice President
Brian RaselTrustee
Ken MccoyTrustee
Rebecca Calisti TyburskiTrustee
Sarah SchadlerSecretary
Debbie EgglestonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$295,287
Program Service Revenue
$1,840
Investment Income
$3,468
Other Revenue
$-2,619
All Other Contributions
$10,549
Change in Net Assets
$19,523

Audited Revenue Reconciliation

Revenue per Audited Statements
$297,976
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$152,129
Total Revenue per Audited Statements
$450,105
Total Revenue per Form 990
$297,976
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$196,948
Other Expenses$81,505
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$92,227$31,163-$123,390
Current Officers, Directors, Trustees, and Key Employees-$47,242-$47,242
Depreciation Depletion$30,237--$30,237
Payroll Taxes$7,556$6,436-$13,992
Pension Plan Contributions$6,659$5,665-$12,324
Fees for Services Other$6,600--$6,600
Other Expenses$5,102$8,920-$5,102
Insurance-$3,454-$3,454
Office Expenses-$3,106-$3,106
All Other Expenses-$1,968-$1,968
Advertising$348--$348
Travel$268--$268
Conferences and Meetings$137--$137
Total Functional Expenses$170,499$107,954$0$278,453

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$424,437
Expenses per Audited Statements$278,453
Total Expenses per Form 990$278,453
Expenses Not Reported on Form 990$145,984
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$3,484
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$7,728
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 A, Line 8B

The board committees do not have the authority to act on behalf of the governing board. The committees only make recommendations to the full board.

Form 990, Part VI, Section B, Line 11B

The form 990 is distributed to the board of trustees (board) via e-mail or u.s. Postal service. The board is given a set number of days to review the form 990. The board contacts the executive director with any questions or concerns. Once all questions and comments are addressed, the form 990 is filed with the irs.

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

Trustees of penn area library are required to fill out a conflict of interest statement annually. The board of trustees reviews the statement for any possible conflicts during the course of the year. If any new conflicts arise during the year, the trustee is required to disclose the issue to the board for deliberation.

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

Compensation of the library's executive director is determined by, reviewed by, and approved by the independent board of trustees (board)acting upon the recommendation of the personnel committee. The deliberations and decisions are recorded contemporaneously in the board minutes.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, policies and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Penn Area Library
EIN
25-1269322
Phone
7247444414
Address
2001 MUNICIPAL COURT, HARRISON CITY, PA 15636

Signing Officer

Name
Debbie Eggleston
Title
Board Treasurer
Phone
7247444414
Signed
2023-06-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debbie Eggleston
Formed
1970
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
7
Volunteers
1

Preparer

Firm
MAHER DUESSEL CPA'S
Address
503 MARTINDALE STREET SUITE 600, PITTSBURGH, PA 15212
Preparer
Elizabeth E Krisher
Phone
4124715500
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The process has not changed from the prior year.

Financial Statement Notes

PART III, LINE 4:

Penn area library's collection consists of books, audio, and video items available for patrons of the library in order to fulfill their mission of providing library resources and information materials.

PART V, LINE 4:

The endowment is dedicated to achieving financial stability for the library and supporting library services. The endowment consists of unrestricted funds designated by the board to function as an endowment.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Direct cost of fundraising events

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Direct cost of fundraising events

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IRS990/OtherExpensesGrp/ProgramServicesAmt25102
IRS990/OtherExpensesGrp/TotalAmt016144
IRS990/OtherExpensesGrp/TotalAmt18920
IRS990/OtherExpensesGrp/TotalAmt25221
IRS990/OtherExpensesGrp/TotalAmt35102
IRS990/OtherLiabilitiesGrp/BOYAmt012123
IRS990/OtherLiabilitiesGrp/EOYAmt07728
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt0865
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0865
IRS990/OtherRevenueTotalAmt0865
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt031163
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt092227
IRS990/OtherSalariesAndWagesGrp/TotalAmt0123390
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06436
IRS990/PayrollTaxesGrp/ProgramServicesAmt07556
IRS990/PayrollTaxesGrp/TotalAmt013992
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05665
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06659
IRS990/PensionPlanContributionsGrp/TotalAmt012324
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DEBBIE EGGLESTON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0FEES, COPIES, OTHER
IRS990/ProgramServiceRevenueGrp/Desc1BOOKS FINES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01787
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt153
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01787
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt153
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0261597
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01690
IRS990/PYOtherExpensesAmt076752
IRS990/PYOtherRevenueAmt0-884
IRS990/PYProgramServiceRevenueAmt01937
IRS990/PYRevenuesLessExpensesAmt0-9215
IRS990/PYSalariesCompEmpBnftPaidAmt0196803
IRS990/PYTotalExpensesAmt0273555
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0264340
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt019523
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01840
IRS990/SavingsAndTempCashInvstGrp/BOYAmt012424
IRS990/SavingsAndTempCashInvstGrp/EOYAmt019027
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0295287
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0261597
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0328633
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0296212
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0280776
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01462505
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt0142500
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt0142500
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt0142500
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt0142500
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt0142500
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt0712500
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03468
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01690
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05488
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt05687
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03458
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt019791
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt017746
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99100
IRS990ScheduleA/PublicSupportPY170Pct00.99160
IRS990ScheduleA/PublicSupportTotal170Amt02175005
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0437787
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0404097
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0471133
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0438712
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0423276
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02175005
IRS990ScheduleA/TotalSupportAmt02194796
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/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/CollUsedLoanOrExchProgInd0X
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0167973
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0170045
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt02072
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0167937
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0167973
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt036
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0164073
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0167937
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03864
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0162634
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0164073
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01439
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0159865
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0162634
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02769
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0142500
IRS990ScheduleD/DonatedServicesUseFcltsAmt0142500
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt011614
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0166970
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0178584
IRS990ScheduleD/ExpensesNotReportedAmt0145984
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0278453
IRS990ScheduleD/NetUnrealizedGainsInvstAmt06145
IRS990ScheduleD/OtherExpensesIncludedAmt03484
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0124339
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0150692
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0275031
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07728
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/OtherRevenueAmt03484
IRS990ScheduleD/RevenueNotReportedAmt0152129
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0297976
IRS990ScheduleD/SolicitedAssetsSaleInd00
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PENN AREA LIBRARY'S COLLECTION CONSISTS OF BOOKS, AUDIO, AND VIDEO ITEMS AVAILABLE FOR PATRONS OF THE LIBRARY IN ORDER TO FULFILL THEIR MISSION OF PROVIDING LIBRARY RESOURCES AND INFORMATION MATERIALS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ENDOWMENT IS DEDICATED TO ACHIEVING FINANCIAL STABILITY FOR THE LIBRARY AND SUPPORTING LIBRARY SERVICES. THE ENDOWMENT CONSISTS OF UNRESTRICTED FUNDS DESIGNATED BY THE BOARD TO FUNCTION AS AN ENDOWMENT.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT COST OF FUNDRAISING EVENTS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3DIRECT COST OF FUNDRAISING EVENTS
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0135953
IRS990ScheduleD/TotalExpensesPerForm990Amt0278453
IRS990ScheduleD/TotalLiabilityAmt07728
IRS990ScheduleD/TotalRevenuePerForm990Amt0297976
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0450105
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0424437
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD COMMITTEES DO NOT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD. THE COMMITTEES ONLY MAKE RECOMMENDATIONS TO THE FULL BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS DISTRIBUTED TO THE BOARD OF TRUSTEES (BOARD) VIA E-MAIL OR U.S. POSTAL SERVICE. THE BOARD IS GIVEN A SET NUMBER OF DAYS TO REVIEW THE FORM 990. THE BOARD CONTACTS THE EXECUTIVE DIRECTOR WITH ANY QUESTIONS OR CONCERNS. ONCE ALL QUESTIONS AND COMMENTS ARE ADDRESSED, THE FORM 990 IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TRUSTEES OF PENN AREA LIBRARY ARE REQUIRED TO FILL OUT A CONFLICT OF INTEREST STATEMENT ANNUALLY. THE BOARD OF TRUSTEES REVIEWS THE STATEMENT FOR ANY POSSIBLE CONFLICTS DURING THE COURSE OF THE YEAR. IF ANY NEW CONFLICTS ARISE DURING THE YEAR, THE TRUSTEE IS REQUIRED TO DISCLOSE THE ISSUE TO THE BOARD FOR DELIBERATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION OF THE LIBRARY'S EXECUTIVE DIRECTOR IS DETERMINED BY, REVIEWED BY, AND APPROVED BY THE INDEPENDENT BOARD OF TRUSTEES (BOARD)ACTING UPON THE RECOMMENDATION OF THE PERSONNEL COMMITTEE. THE DELIBERATIONS AND DECISIONS ARE RECORDED CONTEMPORANEOUSLY IN THE BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0501761

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.87$0.25$5.62$3.89$3.62$0.27
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.39$0.06$5.34$3.21$2.98$0.24
2022Detailed filing. Detailed filing data is available for this year.$5.22$0.11$5.11$2.98$2.78$0.20
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.90$0.04$4.85$2.64$2.74$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.94$0.03$4.92$3.32$2.53$0.79
2019Detailed filing. Detailed filing data is available for this year.$4.19$0.02$4.17$3.00$2.74$0.26
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.92$0.02$3.90$2.87$2.68$0.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.75$0.01$3.74$2.88$2.55$0.33
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.42$0.00$3.42$2.96$2.69$0.26
2015Detailed filing. Detailed filing data is available for this year.$3.14$0.00$3.14$2.70$2.73$0.03
2014Detailed filing. Detailed filing data is available for this year.$3.19$0.00$3.19$2.68$2.70$0.02
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.22$0.00$3.22$2.64$2.77$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.33$0.00$3.33$2.74
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.41$0.00$3.41$2.70