Civic Intelligence

Braddock Carnegie Library Association

990 • Fiscal year 2018 • EIN 25-1331716

Jan 01, 2018 to Dec 31, 2018 • Filed on May 12, 2019

419 Library StreetBraddock, PA 15104

(412) 351-5356

Siviq Scores

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

Liabilities / Assets

27th percentile

0.03x

Higher debt load relative to assets than 27% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

68th percentile

0.38x

Higher debt load relative to revenue than 68% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

1st percentile

-342%

Higher net margin than 1% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

24th percentile

$47,740

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 11.0% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

4th percentile

-20%

Faster asset growth than 4% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

2nd percentile

-68%

Faster revenue growth than 2% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Down

$5,462,166

Down $1,359,826 (-20%) from 2017

Net Assets

Down

$5,295,449

Down $1,490,109 (-22%) from 2017

Liabilities

Up

$166,717

Up $130,283 (+358%) from 2017

Revenue

Down

$435,892

Down $938,666 (-68%) from 2017

Expenses

Up

$1,925,500

Up $1,177,955 (+158%) from 2017

Net Income

Down

-$1,489,608

Down $2,116,621 (-338%) from 2017

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2012: $6,757,577Liabilities 2012: $23,634Net Assets 2012: $6,733,9432012Assets 2013: $6,817,630Liabilities 2013: $29,965Net Assets 2013: $6,787,6652013Assets 2014: $6,557,829Liabilities 2014: $35,375Net Assets 2014: $6,522,4542014Assets 2015: $6,506,043Liabilities 2015: $82,699Net Assets 2015: $6,423,3442015Assets 2016: $6,184,379Liabilities 2016: $25,834Net Assets 2016: $6,158,5452016Assets 2017: $6,821,992Liabilities 2017: $36,434Net Assets 2017: $6,785,5582017Assets 2018: $5,462,166Liabilities 2018: $166,717Net Assets 2018: $5,295,4492018Assets 2019: $5,180,664Liabilities 2019: $69,327Net Assets 2019: $5,111,3372019Assets 2020: $8,557,989Liabilities 2020: $75,528Net Assets 2020: $8,482,4612020Assets 2021: $10,708,213Liabilities 2021: $215,482Net Assets 2021: $10,492,7312021Assets 2024: $21,739,615Liabilities 2024: $1,889,240Net Assets 2024: $19,850,3752024

Highlighted filing

2018

Assets$5,462,166
Liabilities$166,717
Net Assets$5,295,449

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $457,4152012Revenue 2013: $604,940Expenses 2013: $541,898Net Income 2013: $63,0422013Revenue 2014: $343,177Expenses 2014: $609,442Net Income 2014: -$266,2652014Revenue 2015: $740,291Expenses 2015: $697,601Net Income 2015: $42,6902015Revenue 2016: $451,166Expenses 2016: $715,965Net Income 2016: -$264,7992016Revenue 2017: $1,374,558Expenses 2017: $747,545Net Income 2017: $627,0132017Revenue 2018: $435,892Expenses 2018: $1,925,500Net Income 2018: -$1,489,6082018Revenue 2019: $664,256Expenses 2019: $848,401Net Income 2019: -$184,1452019Revenue 2020: $4,247,661Expenses 2020: $913,399Net Income 2020: $3,334,2622020Revenue 2021: $2,875,654Expenses 2021: $894,901Net Income 2021: $1,980,7532021Revenue 2024: $1,892,896Expenses 2024: $867,918Net Income 2024: $1,024,9782024

Highlighted filing

2018

Revenue$435,892
Expenses$1,925,500
Net Income-$1,489,608
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 12, 2019
Return Version
2018v3.1
Gross Receipts
$435,892
Mission and Program Overview

Mission

Library services, tutoring, and educational programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,438,317$4,879,839▼ $558,478
Cash and Non-Interest-Bearing Accounts$1,014,991$311,862▼ $703,129
Pledges and Grants Receivable$220,750$144,735▼ $76,015
Savings and Temporary Cash Investments$113,795$113,958▲ $163
Prepaid Expenses and Deferred Charges$27,286$11,772▼ $15,514
Investments in Publicly Traded Securities$6,853--
Total Assets$6,821,992$5,462,166▼ $1,359,826
Liabilities
Accounts Payable and Accrued Expenses$22,536$152,564▲ $130,028
Other Liabilities$13,898$14,153▲ $255
Total Liabilities$36,434$166,717▲ $130,283
Net Assets / Fund Balance
Unrestricted Net Assets$5,615,026$4,898,240▼ $716,786
Temporarily Rstr Net Assets$1,170,532$397,209▼ $773,323
Total Net Assets Fund Balance$6,785,558$5,295,449▼ $1,490,109
Total Liabilities and Net Assets / Fund Balance$6,821,992$5,462,166▼ $1,359,826

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,879,839$2,346,810$7,226,649
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Victoria L VargoExecutive DirectorFT$47,740$47,740

Board Members and Trustees

NameTitle
Maria McCoolPresident
Alberta CertoVice President
John HillmanBoard Member
Kilolo LuckettBoard Member
Sheila WhiteBoard Member
Leanne LongwillSecretary
Edith AbeytaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$375,662
Program Service Revenue
$22,414
Investment Income
$1,864
Other Revenue
$35,952
All Other Contributions
$195,217
Change in Net Assets
$-1,489,608

Audited Revenue Reconciliation

Revenue per Audited Statements
$435,892
Total Revenue per Audited Statements
$435,892
Total Revenue per Form 990
$435,892
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,470,809
Salaries, Compensation, and Employee Benefits$454,691
Total Fundraising Expense$20,880
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$1,155,370--$1,155,370
Other Salaries and Wages$339,431$18,248$14,261$371,940
Depreciation Depletion$134,594$4,163-$138,757
Payroll Taxes$65,526$13,982$3,243$82,751
Occupancy$39,864$3,758-$43,622
Fees for Services Other$36,128$794-$36,922
Insurance$16,914$195-$17,109
Office Expenses$6,267$315$243$6,825
Other Expenses$3,810$276$338$4,424
Advertising$768$8$2,795$3,571
Total Functional Expenses$1,862,675$41,945$20,880$1,925,500

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,925,500
Total Expenses per Audited Statements$1,925,500
Total Expenses per Form 990$1,925,500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,617
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 & Liabilities$14,153
Security Deposit-
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 family members
No
Business relationship with organization members
No
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

The Board was provided a 990 for review prior to filing

Governing documents etc available to public Part VI line 19

Organizational documents are available upon request

Filing and Contact Details

Filer

Filer Name
Braddock Carnegie Library Assoc
EIN
25-1331716
Address
419 Library Street, Braddock, PA 15104

Signing Officer

Name
Maria McCool
Title
President
Phone
4123515356
Signed
2019-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Edith Abeyta
Formed
1977
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
18

Preparer

Firm
DeBlasio and DeBlasio Associates
Address
4000 Hempfield Blvd Ste 913, Greensburg, PA 15601
Preparer
Kelly A Koshinsky
Phone
7248363449
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

Other services consist of contracted services. These include Accounting services 8,595, Janitorial services 7,300, and Building maintenance services 20,233.

List of other expenses Part IX line 24E

Donated property = 1,155,370

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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/SavingsAndTempCashInvstGrp/BOYAmt0113795
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0113958
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0375662
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01367858
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0372161
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0695142
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0305146
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03115969
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01864
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01050
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01266
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01430
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt012481
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt018091
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt058366
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0352
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt035665
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt07725
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt010183
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0112291
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95980
IRS990ScheduleA/PublicSupportPY170Pct00.96510
IRS990ScheduleA/PublicSupportTotal170Amt03115969
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0375662
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01367858
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0372161
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0695142
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0305146
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03115969
IRS990ScheduleA/TotalSupportAmt03246351
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/CollectionUsedPubExhibitionInd0X
IRS990ScheduleD/CollUsedScholarlyRsrchInd0X
IRS990ScheduleD/ExpensesSubtotalAmt01925500
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04879839
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02346810
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt07226649
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt014153
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Taxes & Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Security Deposit
IRS990ScheduleD/RevenueSubtotalAmt0435892
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04879839
IRS990ScheduleD/TotalExpensesPerForm990Amt01925500
IRS990ScheduleD/TotalLiabilityAmt014153
IRS990ScheduleD/TotalRevenuePerForm990Amt0435892
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0435892
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01925500
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board was provided a 990 for review prior to filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Organizational documents are available upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Other services consist of contracted services. These include Accounting services 8,595, Janitorial services 7,300, and Building maintenance services 20,233.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Donated property = 1,155,370
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01170532
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0397209
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt06821992
IRS990/TotalAssetsEOYAmt05462166
IRS990/TotalAssetsGrp/BOYAmt06821992
IRS990/TotalAssetsGrp/EOYAmt05462166
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0375662
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt020880
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt041945
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01862675
IRS990/TotalFunctionalExpensesGrp/TotalAmt01925500
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt036434
IRS990/TotalLiabilitiesEOYAmt0166717
IRS990/TotalLiabilitiesGrp/BOYAmt036434
IRS990/TotalLiabilitiesGrp/EOYAmt0166717
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06785558
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05295449
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01862675
IRS990/TotalProgramServiceRevenueAmt022414
IRS990/TotalReportableCompFromOrgAmt047740
IRS990/TotalRevenueGrp/ExclusionAmt08617
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt051613
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0435892
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06821992
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05462166
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt05615026
IRS990/UnrestrictedNetAssetsGrp/EOYAmt04898240
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.braddockcarnegielibrary.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Maria McCool
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum04123515356
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Braddock Carnegie Library Assoc
ReturnHeader/Filer/BusinessNameControlTxt0BRAD
ReturnHeader/Filer/EIN0251331716
ReturnHeader/Filer/USAddress/AddressLine1Txt0419 Library Street
ReturnHeader/Filer/USAddress/CityNm0Braddock
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA

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