Civic Intelligence

Western Pocono Community Library

EIN 25-1295503 • 501(c)3 • Brodheadsville, PA

Profile

Public Library open free

131 Pilgrim WayBrodheadsville, PA 18322

www.wpcl.lib.pa.us

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

20th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

22nd percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

32nd percentile

-2.9%

Higher net margin than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

58th percentile

$79,830

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

37th percentile

-0.6%

Faster asset growth than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

32nd percentile

-2.9%

Faster revenue growth than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$4,031,343

Down $23,314 (-0.6%) from 2023

Liabilities

Up

$1,069

Up $123 (+13%) from 2023

Net Assets

Down

$4,030,274

Down $23,437 (-0.6%) from 2023

Revenue

Down

$812,795

Down $24,084 (-2.9%) from 2023

Expenses

Up

$836,232

Up $58,615 (+7.5%) from 2023

Net Income

Down

-$23,437

Down $82,699 (-140%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2014: $3,589,082Liabilities 2014: $942Net Assets 2014: $3,588,1402014Assets 2015: $3,530,316Liabilities 2015: $972Net Assets 2015: $3,529,3442015Assets 2016: $3,557,263Liabilities 2016: $941Net Assets 2016: $3,556,3222016Assets 2017: $3,613,011Liabilities 2017: $826Net Assets 2017: $3,612,1852017Assets 2018: $3,600,467Liabilities 2018: $732Net Assets 2018: $3,599,7352018Assets 2019: $3,684,580Liabilities 2019: $862Net Assets 2019: $3,683,7182019Assets 2020: $3,842,402Liabilities 2020: $733Net Assets 2020: $3,841,6692020Assets 2021: $3,945,959Liabilities 2021: $62,987Net Assets 2021: $3,882,9722021Assets 2022: $3,995,341Liabilities 2022: $899Net Assets 2022: $3,994,4422022Assets 2023: $4,054,657Liabilities 2023: $946Net Assets 2023: $4,053,7112023Assets 2024: $4,031,343Liabilities 2024: $1,069Net Assets 2024: $4,030,2742024

Highlighted filing

2024

Assets$4,031,343
Liabilities$1,069
Net Assets$4,030,274

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2014: $872,046Expenses 2014: $774,794Net Income 2014: $97,2522014Revenue 2015: $739,602Expenses 2015: $798,399Net Income 2015: -$58,7972015Revenue 2016: $814,184Expenses 2016: $787,206Net Income 2016: $26,9782016Revenue 2017: $840,152Expenses 2017: $784,288Net Income 2017: $55,8642017Revenue 2018: $782,424Expenses 2018: $794,874Net Income 2018: -$12,4502018Revenue 2019: $897,088Expenses 2019: $813,105Net Income 2019: $83,9832019Revenue 2020: $860,641Expenses 2020: $702,690Net Income 2020: $157,9512020Revenue 2021: $760,830Expenses 2021: $719,527Net Income 2021: $41,3032021Revenue 2022: $798,022Expenses 2022: $686,552Net Income 2022: $111,4702022Revenue 2023: $836,879Expenses 2023: $777,617Net Income 2023: $59,2622023Revenue 2024: $812,795Expenses 2024: $836,232Net Income 2024: -$23,4372024

Highlighted filing

2024

Revenue$812,795
Expenses$836,232
Net Income-$23,437

Filings

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Mar 28, 2023
Return Version
2022v5.0
Gross Receipts
$798,542
Mission and Program Overview

Mission

Public Library open free of charge to all members of the community

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,939,350$2,031,657▲ $92,307
Savings and Temporary Cash Investments$1,921,412$1,865,469▼ $55,943
Other Notes and Loans Receivable, Net$84,525$79,413▼ $5,112
Cash and Non-Interest-Bearing Accounts$672$18,802▲ $18,130
Total Assets$3,945,959$3,995,341▲ $49,382
Liabilities
Other Liabilities$62,987$899▼ $62,088
Total Liabilities$62,987$899▼ $62,088
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,852,377$3,994,442▲ $142,065
Net Assets With Donor Restrictions$30,595$0▼ $30,595
Total Net Assets Fund Balance$3,882,972$3,994,442▲ $111,470
Total Liabilities and Net Assets / Fund Balance$3,945,959$3,995,341▲ $49,382

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,464,150$1,869,375$3,333,525
Equipment$162,536$449,572$612,108
Land$404,971-$404,971
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Patricia WeissLibrary DirectorFT$67,221$67,221

Board Members and Trustees

NameTitle
Robert ReederPresident
Debby YorkVice President
Jen PandolfoBoard Member
Luanne FreemanBoard member
Nancy J GehrBoard Member
Karen CatinaSecretary
Judith LeidingTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$766,452
Program Service Revenue
$19,008
Investment Income
$5,515
Other Revenue
$7,047
All Other Contributions
$49,664
Change in Net Assets
$111,470

Audited Revenue Reconciliation

Revenue per Audited Statements
$798,022
Total Revenue per Audited Statements
$798,022
Total Revenue per Form 990
$798,022
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$367,529
Other Expenses$319,023
Total Fundraising Expense$2,197
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$184,354$48,892$0$233,246
Depreciation Depletion$99,432$24,858$0$124,290
Current Officers, Directors, Trustees, and Key Employees$50,416$16,805$0$67,221
Occupancy$51,600$9,106$0$60,706
All Other Expenses$28,399$14,562$0$42,961
Other Employee Benefits$25,348$12,362$0$37,710
Other Expenses$31,621$0$0$31,621
Insurance$22,023$3,886$0$25,909
Payroll Taxes$19,940$5,670$0$25,610
Information Technology$11,860$0$0$11,860
Fees for Services Accounting$0$6,268$0$6,268
Pension Plan Contributions$2,074$1,668$0$3,742
Advertising$0$0$2,197$2,197
Office Expenses$0$1,779$0$1,779
Fees for Services Legal$300$0$0$300
Conferences and Meetings$15$0$0$15
Total Functional Expenses$538,499$145,856$2,197$686,552

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$686,552
Total Expenses per Audited Statements$686,552
Total Expenses per Form 990$686,552
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,567
Fundraising Direct Expenses$520
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
Payroll taxes payable$899
Short term contract due$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Western Pocono Community Library
EIN
25-1295503
Phone
5709927934
Address
131 Pilgrim Way, Brodheadsville, PA 18322

Signing Officer

Name
Patricia Weiss
Title
Director
Phone
5709927934
Signed
2023-03-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patricia Weiss
Formed
1965
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
15
Volunteers
5

Preparer

Firm
Francis X Mullane Inc
Address
2335 Route 115, Brodheadsville, PA 18322
Preparer
Francis G Mullane
Phone
5709925291
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Director and board reviews the 990

Pt VI, Line 15A

Board has a committee to determine wages which are then approved by the full board

Pt VI, Line 15B

Board has a committee to determine wages which are then approved by the full board

Financial Statement Notes

Pt III, Line 4

Books, audiovisual items to be used/checked out by general public. Artwworks for display

Pt III, Line 1A

Inexhaustible Collections and Books The collections, which were acquired through purchases and contributions since the Library's inception, are not recognized as assets on the statement of financial position. Purchases of collection items are recorded as decreases in unrestricted net assets in the year in which the items are acquired, or as temporarily or permanently restricted net assets if the assets used to purchase the items are restricted by the donors. Contributed collection items are not reflected on the financial statements. Proceeds from deaccessions or insurance recoveries are reflected as increases in the appropriate net asset class.

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/PayrollTaxesGrp/TotalAmt025610
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01668
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt02074
IRS990/PensionPlanContributionsGrp/TotalAmt03742
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Patricia Weiss
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0Lost book payments
IRS990/ProgramServiceRevenueGrp/Desc1Copier Revenue
IRS990/ProgramServiceRevenueGrp/Desc2Non-resident fees
IRS990/ProgramServiceRevenueGrp/Desc3Fines
IRS990/ProgramServiceRevenueGrp/Desc4Community room rental
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/ExclusionAmt40
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01790
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14444
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2440
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33763
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt46714
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt40
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0703492
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt05642
IRS990/PYOtherExpensesAmt0386248
IRS990/PYOtherRevenueAmt06392
IRS990/PYProgramServiceRevenueAmt045304
IRS990/PYRevenuesLessExpensesAmt041303
IRS990/PYSalariesCompEmpBnftPaidAmt0333279
IRS990/PYTotalExpensesAmt0719527
IRS990/PYTotalRevenueAmt0760830
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0111470
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt016711
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01921412
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01865469
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part II, Line 10 Description: Fundraising activities 2018: 9314. 2019: 8455. 2020: 3506. 2021: 6392. 2022: 7567.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0148238
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt083105
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0279034
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0122240
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0111290
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0743907
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt05515
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt05642
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt08997
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt016886
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt08412
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt045452
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0245003
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt07567
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt06392
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt03506
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt08455
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt09314
IRS990ScheduleA/OtherIncome170Grp/TotalAmt035234
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97820
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.97850
IRS990ScheduleA/PublicSupportTotal170Amt03615859
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0612292
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0617104
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0515993
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0576840
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0549723
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt02871952
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0760530
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0700209
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0795027
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0699080
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0661013
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03615859
IRS990ScheduleA/TotalSupportAmt03696545
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01464150
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01869375
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03333525
IRS990ScheduleD/CollectionUsedPubExhibitionInd0X
IRS990ScheduleD/CollUsedScholarlyRsrchInd0X
IRS990ScheduleD/EquipmentGrp/BookValueAmt0162536
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0449572
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0612108
IRS990ScheduleD/ExpensesSubtotalAmt0686552
IRS990ScheduleD/LandGrp/BookValueAmt0404971
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0404971
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0899
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt10
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll taxes payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Short term contract due
IRS990ScheduleD/RevenueSubtotalAmt0798022
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Books, audiovisual items to be used/checked out by general public. Artwworks for display
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Inexhaustible Collections and Books The collections, which were acquired through purchases and contributions since the Library's inception, are not recognized as assets on the statement of financial position. Purchases of collection items are recorded as decreases in unrestricted net assets in the year in which the items are acquired, or as temporarily or permanently restricted net assets if the assets used to purchase the items are restricted by the donors. Contributed collection items are not reflected on the financial statements. Proceeds from deaccessions or insurance recoveries are reflected as increases in the appropriate net asset class.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt III, Line 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt III, Line 1a
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02031657

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