Civic Intelligence

South Butler Community Library

990 • Fiscal year 2016 • EIN 25-1342910

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 17, 2017

PO Box 454Saxonburg, PA 16056

(724) 352-4810

Siviq Scores

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

Liabilities / Assets

35th percentile

0.01x

Higher debt load relative to assets than 35% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

47th percentile

0.03x

Higher debt load relative to revenue than 47% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

54th percentile

4.4%

Higher net margin than 54% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

56th percentile

$26,654

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 17.3% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

55th percentile

3.3%

Faster asset growth than 55% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

41st percentile

-0.8%

Faster revenue growth than 41% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$649,699

Up $20,754 (+3.3%) from 2015

Net Assets

Up

$645,124

Up $16,179 (+2.6%) from 2015

Liabilities

Up

$4,575

Up $4,575 from 2015

Revenue

Down

$154,062

Down $1,263 (-0.8%) from 2015

Expenses

Down

$147,320

Down $5,805 (-3.8%) from 2015

Net Income

Up

$6,742

Up $4,542 (+206%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2014: $632,720Liabilities 2014: $79Net Assets 2014: $632,6412014Assets 2015: $628,945Liabilities 2015: $0Net Assets 2015: $628,9452015Assets 2016: $649,699Liabilities 2016: $4,575Net Assets 2016: $645,1242016Assets 2017: $821,197Liabilities 2017: $6,195Net Assets 2017: $815,0022017Assets 2018: $870,569Liabilities 2018: $4,844Net Assets 2018: $865,7252018Assets 2019: $956,833Liabilities 2019: $12,412Net Assets 2019: $944,4212019Assets 2020: $1,005,464Liabilities 2020: $449Net Assets 2020: $1,005,0152020Assets 2021: $1,127,625Liabilities 2021: $4,891Net Assets 2021: $1,122,7342021Assets 2022: $1,061,717Liabilities 2022: $2,952Net Assets 2022: $1,058,7652022Assets 2023: $1,280,838Liabilities 2023: $32,990Net Assets 2023: $1,247,8482023Assets 2024: $1,300,243Liabilities 2024: $10,573Net Assets 2024: $1,289,6702024

Highlighted filing

2016

Assets$649,699
Liabilities$4,575
Net Assets$645,124

Operations Trend

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

$400K$300K$200K$100K$0Revenue 2014: $165,240Expenses 2014: $156,019Net Income 2014: $9,2212014Revenue 2015: $155,325Expenses 2015: $153,125Net Income 2015: $2,2002015Revenue 2016: $154,062Expenses 2016: $147,320Net Income 2016: $6,7422016Revenue 2017: $336,838Expenses 2017: $159,037Net Income 2017: $177,8012017Revenue 2018: $243,998Expenses 2018: $164,975Net Income 2018: $79,0232018Revenue 2019: $197,681Expenses 2019: $165,594Net Income 2019: $32,0872019Revenue 2020: $179,701Expenses 2020: $157,221Net Income 2020: $22,4802020Revenue 2021: $248,116Expenses 2021: $159,227Net Income 2021: $88,8892021Revenue 2022: $224,598Expenses 2022: $195,015Net Income 2022: $29,5832022Revenue 2023: $381,128Expenses 2023: $216,703Net Income 2023: $164,4252023Revenue 2024: $263,324Expenses 2024: $230,424Net Income 2024: $32,9002024

Highlighted filing

2016

Revenue$154,062
Expenses$147,320
Net Income$6,742
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 17, 2017
Return Version
2016v3.0
Gross Receipts
$154,062
Mission and Program Overview

Mission

Identify, prioritize, provide and continually improve services, educational, self-improvement, leisure opportunities, literary materials, facilities, professional, voluntary and charitable leadership and support.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$369,345$387,745▲ $18,400
Investments in Publicly Traded Securities$128,760$138,197▲ $9,437
Savings and Temporary Cash Investments$123,858$75,164▼ $48,694
Cash and Non-Interest-Bearing Accounts$5,297$48,593▲ $43,296
Prepaid Expenses and Deferred Charges$1,685--
Total Assets$628,945$649,699▲ $20,754
Liabilities
Accounts Payable and Accrued Expenses-$4,575-
Total Liabilities$0$4,575▲ $4,575
Net Assets / Fund Balance
Unrestricted Net Assets$628,945$645,124▲ $16,179
Total Net Assets Fund Balance$628,945$645,124▲ $16,179
Total Liabilities and Net Assets / Fund Balance$628,945$649,699▲ $20,754

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$300,440$350,342-
Other Land Buildings$29,097$138,095-
Land$53,336--
Equipment$4,872$49,992-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mandee WilliamsLibrary DirectorFT$26,654$26,654
Michelle LesniakLibrary DirectorFT$4,320$4,320

Board Members and Trustees

NameTitle
Ramona BakerPresident
Matthew PhillipsVice President
Heidi HolbenBoard Member
Joan WhalenBoard Member
Kay KorenBoard Member
Monica RummelBoard Member
Kristan AllenSecretary
Monica RearickSecretary
Jim KnapickTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$138,754
Program Service Revenue
$11,279
Investment Income
$4,029
Other Revenue
$0
All Other Contributions
$30,960
Change in Net Assets
$6,742
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$75,070
Salaries, Compensation, and Employee Benefits$72,250
Total Fundraising Expense$1,573
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$34,075$0$0$34,075
Current Officers, Directors, Trustees, and Key Employees$30,974$0$0$30,974
Depreciation Depletion$28,271$0$0$28,271
Occupancy$20,232$0$0$20,232
Payroll Taxes$6,254$0$0$6,254
Other Expenses$3,955$0$0$3,955
Insurance$3,607$0$0$3,607
Fees for Services Accounting$0$2,705$0$2,705
Fees for Services Management$0$2,207$0$2,207
All Other Expenses$1,955$75$0$2,030
Fees for Service Investment Mgmnt Fees$0$1,050$0$1,050
Other Employee Benefits$947$0$0$947
Office Expenses$888$0$0$888
Advertising$0$483$0$483
Information Technology$394$0$0$394
Travel$309$0$0$309
Fees for Services Legal$0$252$0$252
Total Functional Expenses$135,107$10,640$1,573$147,320
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fund Drive$29,660$29,660$1,573$28,087
Total Events$29,660$29,660$1,573$28,087
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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
South Butler Community Library
EIN
25-1342910
Phone
7243524810
Address
PO BOX 454, SAXONBURG, PA 16056

Signing Officer

Name
Ramona Baker
Title
President
Phone
7243524810
Signed
2017-10-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ramona Baker
Formed
1978
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
11
Volunteers
23

Preparer

Firm
Caruso & Spencer
Address
556 Pittsburgh Rd, Butler, PA 16002
Preparer
Jason T Spencer CPA
Phone
7245862627
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Form 990 is submitted to the board members for review.

Pt VI, Line 12C

The written conflict of interest policy is part of the by-laws and is reviewed annually by the board. A copy is provided to new board members and new employees.

Pt VI, Line 15A

The library's director's salary is set annually by the board.

Pt VI, Line 15B

The board and officers are not compensated. The library director is the only key employee.

Pt VI, Line 19

Bylaws are available on the website and financials are available at the library upon request

Form 990, Part IX, Line 24E

Donations 75. 0. 75. 0.

Form 990, Part IX, Line 24E

Furniture/Equipment 435. 435. 0. 0.

Form 990, Part IX, Line 24E

Friends expenses 1418. 1418. 0. 0.

Form 990, Part IX, Line 24E

Service charges 102. 102. 0. 0.

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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/OtherExpensesGrp/TotalAmt11573
IRS990/OtherExpensesGrp/TotalAmt23246
IRS990/OtherExpensesGrp/TotalAmt33955
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt034075
IRS990/OtherSalariesAndWagesGrp/TotalAmt034075
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt06254
IRS990/PayrollTaxesGrp/TotalAmt06254
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01685
IRS990/PrincipalOfficerNm0RAMONA BAKER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0BOOKS, FINES, ETC.
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt011279
IRS990/ProgSrvcAccomActy2Grp/Desc0GENERAL LIBRARY SERVICES-WE PROVIDE A LIBRARY THAT IS PART OF THE BUTLER COUNTY FEDERATED LIBRARY SYSTEM AND AS SUCH WE ARE ABLE TO OFFER MATERIALS FROM VARIOUS LIBRARIES NOT JUST THE RESOURCES WE HAVE AT OUR LOCATION. OUR LOCATION IS OPEN 6 DAYS A WEEK TO THE COMMUNITY AT LARGE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0131152
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0138754
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0140587
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03579
IRS990/PYOtherExpensesAmt069915
IRS990/PYProgramServiceRevenueAmt011159
IRS990/PYRevenuesLessExpensesAmt02200
IRS990/PYSalariesCompEmpBnftPaidAmt083210
IRS990/PYTotalExpensesAmt0153125
IRS990/PYTotalRevenueAmt0155325
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt06742
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0123858
IRS990/SavingsAndTempCashInvstGrp/EOYAmt075164
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0138754
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0140587
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0135744
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0135515
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0135441
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0686041
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04029
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03815
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05245
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt07249
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt07272
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt027610
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96130
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.95550
IRS990ScheduleA/PublicSupportTotal170Amt0686041
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0138754
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0140587
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0135744
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0135515
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0135441
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0686041
IRS990ScheduleA/TotalSupportAmt0713651
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0300440
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0350342
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0650782
IRS990ScheduleD/EquipmentGrp/BookValueAmt04872
IRS990ScheduleD/EquipmentGrp/DepreciationAmt049992
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt054864
IRS990ScheduleD/LandGrp/BookValueAmt053336
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt053336
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt029097
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0138095
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0167192
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0387745
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt01573
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUND DRIVE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt029660
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt029660
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt029660
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt029660
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt028087
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt01573
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01573
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS SUBMITTED TO THE BOARD MEMBERS FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE WRITTEN CONFLICT OF INTEREST POLICY IS PART OF THE BY-LAWS AND IS REVIEWED ANNUALLY BY THE BOARD. A COPY IS PROVIDED TO NEW BOARD MEMBERS AND NEW EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE LIBRARY'S DIRECTOR'S SALARY IS SET ANNUALLY BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD AND OFFICERS ARE NOT COMPENSATED. THE LIBRARY DIRECTOR IS THE ONLY KEY EMPLOYEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BYLAWS ARE AVAILABLE ON THE WEBSITE AND FINANCIALS ARE AVAILABLE AT THE LIBRARY UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Donations 75. 0. 75. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Furniture/Equipment 435. 435. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Friends expenses 1418. 1418. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Service charges 102. 102. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0628945
IRS990/TotalAssetsEOYAmt0649699
IRS990/TotalAssetsGrp/BOYAmt0628945
IRS990/TotalAssetsGrp/EOYAmt0649699
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0138754
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01573
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010640
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0135107
IRS990/TotalFunctionalExpensesGrp/TotalAmt0147320
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt04575

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