Civic Intelligence

Penn Area Library Association

990 • Fiscal year 2023 • EIN 25-1269322

Jan 01, 2023 to Dec 31, 2023 • Filed on May 31, 2024

Organization ProfileWWW.PENNLIB.ORG
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

46th percentile

0.01x

Higher debt load relative to assets than 46% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

49th percentile

0.02x

Higher debt load relative to revenue than 49% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

56th percentile

7.4%

Higher net margin than 56% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

66th percentile

$47,824

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 14.9% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

49th percentile

3.3%

Faster asset growth than 49% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

50th percentile

7.9%

Faster revenue growth than 50% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$539,264

Up $17,363 (+3.3%) from 2022

Net Assets

Up

$533,674

Up $22,837 (+4.5%) from 2022

Liabilities

Down

$5,590

Down $5,474 (-49%) from 2022

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin56th percentile

Revenue

Up

$321,438

Up $23,462 (+7.9%) from 2022

Expenses

Up

$297,553

Up $19,100 (+6.9%) from 2022

Net Income

Up

$23,885

Up $4,362 (+22%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth49th percentile

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

2023

Assets$539,264
Liabilities$5,590
Net Assets$533,674
Open 2023 Filing

Operations Trend

Revenue Growth50th percentile

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

2023

Revenue$321,438
Expenses$297,553
Net Income$23,885
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 31, 2024
Return Version
2023v5.0
Gross Receipts
$325,492
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$183,250$194,733▲ $11,483
Investments in Publicly Traded Securities$170,045$178,497▲ $8,452
Land, Buildings, and Equipment, Net$135,953$138,503▲ $2,550
Savings and Temporary Cash Investments$19,027$18,640▼ $387
Accounts Receivable$5,898$5,572▼ $326
Total Assets$521,901$539,264▲ $17,363
Other Assets Total$7,728$3,319▼ $4,409
Liabilities
Other Liabilities$7,728$3,319▼ $4,409
Accounts Payable and Accrued Expenses$3,336$2,271▼ $1,065
Total Liabilities$11,064$5,590▼ $5,474
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$510,837$533,674▲ $22,837
Total Net Assets Fund Balance$510,837$533,674▲ $22,837
Total Liabilities and Net Assets / Fund Balance$521,901$539,264▲ $17,363

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$129,819$174,216$304,035
Equipment$8,684$169,900$178,584

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$170,045-▲ $8,452-$178,497
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
Compensation and Service Providers
Top Officer Pay66th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jessica BeichlerExecutive DirectorFT$46,229$1,595$47,824

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
$312,072
Program Service Revenue
$2,181
Investment Income
$10,989
Other Revenue
$-3,804
All Other Contributions
$13,258
Change in Net Assets
$23,885

Audited Revenue Reconciliation

Revenue per Audited Statements
$321,438
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$145,506
Total Revenue per Audited Statements
$466,944
Total Revenue per Form 990
$321,438
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$211,943
Other Expenses$85,610
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$105,643$26,367-$132,010
Current Officers, Directors, Trustees, and Key Employees-$48,450-$48,450
Depreciation Depletion$34,098--$34,098
Payroll Taxes$12,038$8,366-$20,404
Pension Plan Contributions$6,487$4,592-$11,079
Fees for Services Other$6,600--$6,600
Insurance-$4,784-$4,784
Other Expenses$3,945$9,288-$3,945
Office Expenses-$2,808-$2,808
All Other Expenses-$2,140-$2,140
Advertising$1,524--$1,524
Travel$739--$739
Conferences and Meetings$97--$97
Total Functional Expenses$190,758$106,795$0$297,553

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$444,107
Expenses per Audited Statements$297,553
Total Expenses per Form 990$297,553
Expenses Not Reported on Form 990$146,554
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$4,054
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$3,319
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
2024-05-31
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
6
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

“This 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”

Raw XML AppendixShowing 400 of 469 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/OtherExpensesGrp/TotalAmt33945
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IRS990/OtherLiabilitiesGrp/EOYAmt03319
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt0250
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0250
IRS990/OtherRevenueTotalAmt0250
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt026367
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0105643
IRS990/OtherSalariesAndWagesGrp/TotalAmt0132010
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08366
IRS990/PayrollTaxesGrp/ProgramServicesAmt012038
IRS990/PayrollTaxesGrp/TotalAmt020404
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt04592
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06487
IRS990/PensionPlanContributionsGrp/TotalAmt011079
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DEBBIE EGGLESTON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0FEES, COPIES, OTHER
IRS990/ProgramServiceRevenueGrp/Desc1BOOKS FINES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02112
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt169
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02112
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt169
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0295287
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03468
IRS990/PYOtherExpensesAmt081505
IRS990/PYOtherRevenueAmt0-2619
IRS990/PYProgramServiceRevenueAmt01840
IRS990/PYRevenuesLessExpensesAmt019523
IRS990/PYSalariesCompEmpBnftPaidAmt0196948
IRS990/PYTotalExpensesAmt0278453
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0297976
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt023885
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02181
IRS990/SavingsAndTempCashInvstGrp/BOYAmt019027
IRS990/SavingsAndTempCashInvstGrp/EOYAmt018640
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0312072
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0295287
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0261597
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0328633
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0296212
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01493801
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt0142500
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt0142500
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt0142500
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt0142500
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt0142500
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt0712500
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt010989
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03468
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01690
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt05488
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05687
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt027322
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt011189
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98780
IRS990ScheduleA/PublicSupportPY170Pct00.99100
IRS990ScheduleA/PublicSupportTotal170Amt02206301
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0454572
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0437787
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0404097
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0471133
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0438712
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02206301
IRS990ScheduleA/TotalSupportAmt02233623
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/BeginningYearBalanceAmt0170045
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0178497
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt08452
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0167973
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0170045
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02072
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0167937
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0167973
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt036
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0164073
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0167937
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03864
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0162634
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0164073
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01439
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0142500
IRS990ScheduleD/DonatedServicesUseFcltsAmt0142500
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt08684
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0169900
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0178584
IRS990ScheduleD/ExpensesNotReportedAmt0146554
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0297553
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-1048
IRS990ScheduleD/OtherExpensesIncludedAmt04054
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0129819
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0174216
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0304035
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03319
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/OtherRevenueAmt04054
IRS990ScheduleD/RevenueNotReportedAmt0145506
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0321438
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/TotalBookValueLandBuildingsAmt0138503
IRS990ScheduleD/TotalExpensesPerForm990Amt0297553
IRS990ScheduleD/TotalLiabilityAmt03319
IRS990ScheduleD/TotalRevenuePerForm990Amt0321438
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0466944
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0444107
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/ExplanationTxt5THIS 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/TotalAssetsBOYAmt0521901
IRS990/TotalAssetsEOYAmt0539264
IRS990/TotalAssetsGrp/BOYAmt0521901
IRS990/TotalAssetsGrp/EOYAmt0539264
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0312072
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$539,264
Liabilities
$5,590
Net assets
$533,674
Revenue
$321,438
Expenses
$297,553
Net income
$23,885
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
2023Detailed filing. Detailed filing data is available for this year.$5.39$0.06$5.34$3.21$2.98$0.24
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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