Civic Intelligence

Saxton Community Library

990 • Fiscal year 2023 • EIN 25-1395351

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 14, 2024

PO Box 34Saxton, PA 16678-0034

(814) 635-3533

Siviq Scores

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

Liabilities / Assets

68th percentile

0.01x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

79th percentile

0.06x

Higher debt load relative to revenue than 79% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

18th percentile

-22%

Higher net margin than 18% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

39th percentile

-4.3%

Faster asset growth than 39% of similar nonprofits.

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

Revenue Growth

64th percentile

19%

Faster revenue growth than 64% of similar nonprofits.

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

Assets

Down

$432,474

Down $91,306 (-17%) from 2021

Net Assets

Down

$426,524

Down $94,194 (-18%) from 2021

Liabilities

Up

$5,950

Up $2,888 (+94%) from 2021

Revenue

Up

$103,121

Up $9,047 (+9.6%) from 2021

Expenses

Up

$126,101

Up $14,944 (+13%) from 2021

Net Income

Down

-$22,980

Down $5,897 (-35%) 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 2010: $476,287Liabilities 2010: $1,844Net Assets 2010: $474,4432010Assets 2011: $480,655Liabilities 2011: $1,624Net Assets 2011: $479,0312011Assets 2012: $495,092Liabilities 2012: $2,095Net Assets 2012: $492,9972012Assets 2013: $514,350Liabilities 2013: $2,263Net Assets 2013: $512,0872013Assets 2014: $520,383Liabilities 2014: $2,317Net Assets 2014: $518,0662014Assets 2016: $554,023Liabilities 2016: $2,761Net Assets 2016: $551,2622016Assets 2018: $535,996Liabilities 2018: $1,897Net Assets 2018: $534,0992018Assets 2019: $543,169Liabilities 2019: $2,687Net Assets 2019: $540,4822019Assets 2020: $540,364Liabilities 2020: $2,563Net Assets 2020: $537,8012020Assets 2021: $523,780Liabilities 2021: $3,062Net Assets 2021: $520,7182021Assets 2023: $432,474Liabilities 2023: $5,950Net Assets 2023: $426,5242023Assets 2024: $405,908Liabilities 2024: $1,425Net Assets 2024: $404,4832024

Highlighted filing

2023

Assets$432,474
Liabilities$5,950
Net Assets$426,524

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2010: $66,008Expenses 2010: $79,869Net Income 2010: -$13,8612010Revenue 2011: $71,873Expenses 2011: $67,285Net Income 2011: $4,5882011Revenue 2012: $87,428Expenses 2012: $73,462Net Income 2012: $13,9662012Revenue 2013: $87,692Expenses 2013: $68,602Net Income 2013: $19,0902013Revenue 2014: $78,507Expenses 2014: $72,528Net Income 2014: $5,9792014Revenue 2016: $103,302Expenses 2016: $71,694Net Income 2016: $31,6082016Revenue 2018: $70,494Expenses 2018: $92,137Net Income 2018: -$21,6432018Revenue 2019: $95,448Expenses 2019: $89,065Net Income 2019: $6,3832019Revenue 2020: $86,367Expenses 2020: $89,048Net Income 2020: -$2,6812020Revenue 2021: $94,074Expenses 2021: $111,157Net Income 2021: -$17,0832021Revenue 2023: $103,121Expenses 2023: $126,101Net Income 2023: -$22,9802023Revenue 2024: $68,006Expenses 2024: $90,047Net Income 2024: -$22,0412024

Highlighted filing

2023

Revenue$103,121
Expenses$126,101
Net Income-$22,980
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 14, 2024
Return Version
2023v5.1
Gross Receipts
$103,121
Mission and Program Overview

Mission

Provide library services to

Provide library services to Saxton, PA & the surrounding area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$219,153$211,145▼ $8,008
Savings and Temporary Cash Investments$150,577$130,168▼ $20,409
Investments Other Securities$79,385$56,399▼ $22,986
Cash and Non-Interest-Bearing Accounts$2,716$34,762▲ $32,046
Total Assets$451,831$432,474▼ $19,357
Liabilities
Accounts Payable and Accrued Expenses$2,327$5,950▲ $3,623
Other Liabilities$0$0→ $0
Total Liabilities$2,327$5,950▲ $3,623
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$449,504$426,524▼ $22,980
Total Net Assets Fund Balance$449,504$426,524▼ $22,980
Total Liabilities and Net Assets / Fund Balance$451,831$432,474▼ $19,357

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$202,716$157,551$360,267
Equipment$8,429$60,322$68,751
Land$0--
Other Securities$1,120--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$93,486
Program Service Revenue
$1,213
Investment Income
$8,422
Other Revenue
$0
All Other Contributions
$52,720
Change in Net Assets
$-22,980

Audited Revenue Reconciliation

Revenue per Audited Statements
$94,699
Revenue Not Reported on Financial Statements
$8,422
Other Revenue Adjustments
$8,422
Total Revenue per Audited Statements
$94,699
Total Revenue per Form 990
$103,121
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$76,228
Salaries, Compensation, and Employee Benefits$49,873
Total Fundraising Expense$10,637
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$40,000$4,416$0$44,416
All Other Expenses$30,879$1,397$10,637$42,913
Depreciation Depletion$8,008$0$0$8,008
Insurance$3,496$389$0$3,885
Payroll Taxes$3,338$371$0$3,709
Other Expenses$3,084$0$0$3,084
Pension Plan Contributions$1,573$175$0$1,748
Total Functional Expenses$108,716$6,748$10,637$126,101

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$126,101
Expenses per Audited Statements$101,967
Total Expenses per Audited Statements$101,967
Expenses Not Reported on Financial Statements$24,134
Other Expense Adjustments$24,134
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Federal Income Taxes$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
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
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
Filing and Contact Details

Filer

Filer Name
Saxton Community Library
EIN
25-1395351
Phone
8146353533
Address
PO Box 34, Saxton, PA 16678-0034

Signing Officer

Name
Greg Crooks
Title
President
Phone
8146353533
Signed
2024-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Greg Crooks
Formed
1981
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
3
Volunteers
5

Preparer

Firm
Ritchey Ritchey & Koontz
Address
336 E Pitt Street, Bedford, PA 15522
Preparer
Brad M Koontz
Phone
8146239510
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Reviewed by Librarian

Pt VI, Line 2

Board member and Director are h/w

Pt VI, Line 12C

Board members with conflicts do not vote on conflict issues

Form 990, Part IX, Line 24E

Utilities 3165. 2848. 317. 0.

Form 990, Part IX, Line 24E

Postage 869. 782. 87. 0.

Form 990, Part IX, Line 24E

Telephone 3130. 2817. 313. 0.

Form 990, Part IX, Line 24E

Public relations 9427. 0. 0. 9427.

Form 990, Part IX, Line 24E

Fundraiser 1210. 0. 0. 1210.

Form 990, Part IX, Line 24E

Other 128. 128. 0. 0.

Form 990, Part IX, Line 24E

Theft loss 24134. 24134. 0. 0.

Form 990, Part IX, Line 24E

Travel 850. 170. 680. 0.

Financial Statement Notes

Pt X, Line 2

The Library is exempt from Federal taxes under Section 501(c)(3) of the Internal Revenue Code. As a nonstock, nonprofit organization, it is exempt from all Pennsylvania corporate taxes. The federal income tax returns of the Library for 2023, 2022 and 2021 are subject to examination by the Internal Revenue Service, generally for three years after they were filed. An income tax position may create an income tax contingency for the Library. As of December 31, 2023, there were no income tax positions that created an income tax contingency.

Pt XI, Line 4B

Interest and investment gain

Pt XII, Line 4B

Theft loss

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IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.86370
IRS990ScheduleA/PublicSupportTotal170Amt0408015
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt093486
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt080904
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt085217
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt072129
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt076279
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0408015
IRS990ScheduleA/TotalSupportAmt0465674
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/BookValueAmt0202716
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0157551
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0360267
IRS990ScheduleD/EquipmentGrp/BookValueAmt08429
IRS990ScheduleD/EquipmentGrp/DepreciationAmt060322
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt068751
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt024134
IRS990ScheduleD/ExpensesSubtotalAmt0101967
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt024134
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FEDERAL INCOME TAXES
IRS990ScheduleD/OtherRevenuesNotIncludedAmt08422
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt047
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt112955
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt21118
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt39021
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt41079
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt51079
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt64557
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt714020
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt86247
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt93411
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt101745
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt111120
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Cash
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Baird Funds
IRS990ScheduleD/OtherSecuritiesGrp/Desc2Eaton Vance
IRS990ScheduleD/OtherSecuritiesGrp/Desc3Fidelity 500
IRS990ScheduleD/OtherSecuritiesGrp/Desc4Goldman Sachs
IRS990ScheduleD/OtherSecuritiesGrp/Desc5Alps
IRS990ScheduleD/OtherSecuritiesGrp/Desc6MFS Ser TR X
IRS990ScheduleD/OtherSecuritiesGrp/Desc7JP Morgan
IRS990ScheduleD/OtherSecuritiesGrp/Desc8PIMCO
IRS990ScheduleD/OtherSecuritiesGrp/Desc9T Rowe Price
IRS990ScheduleD/OtherSecuritiesGrp/Desc10Touchstone
IRS990ScheduleD/OtherSecuritiesGrp/Desc11Art Sans Ptrs
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd3F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd4F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd5F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd6F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd7F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd8F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd9F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd10F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd11F
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt08422
IRS990ScheduleD/RevenueSubtotalAmt094699
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Library is exempt from Federal taxes under Section 501(c)(3) of the Internal Revenue Code. As a nonstock, nonprofit organization, it is exempt from all Pennsylvania corporate taxes. The federal income tax returns of the Library for 2023, 2022 and 2021 are subject to examination by the Internal Revenue Service, generally for three years after they were filed. An income tax position may create an income tax contingency for the Library. As of December 31, 2023, there were no income tax positions that created an income tax contingency.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Interest and investment gain
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Theft loss
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XI, Line 4b
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt XII, Line 4b
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0211145
IRS990ScheduleD/TotalBookValueSecuritiesAmt056399
IRS990ScheduleD/TotalExpensesPerForm990Amt0126101
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt0103121
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt094699
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0101967
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Reviewed by Librarian
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board member and Director are h/w
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board members with conflicts do not vote on conflict issues
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Utilities 3165. 2848. 317. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Postage 869. 782. 87. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Telephone 3130. 2817. 313. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Public relations 9427. 0. 0. 9427.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Fundraiser 1210. 0. 0. 1210.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Other 128. 128. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Theft loss 24134. 24134. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Travel 850. 170. 680. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0451831
IRS990/TotalAssetsEOYAmt0432474
IRS990/TotalAssetsGrp/BOYAmt0451831
IRS990/TotalAssetsGrp/EOYAmt0432474
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt093486
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010637

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.06$0.01$4.04$0.68$0.90$0.22
2023Detailed filing. Detailed filing data is available for this year.$4.32$0.06$4.27$1.03$1.26$0.23
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.24$0.03$5.21$0.94$1.11$0.17
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.40$0.03$5.38$0.86$0.89$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.43$0.03$5.40$0.95$0.89$0.06
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.36$0.02$5.34$0.70$0.92$0.22
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.54$0.03$5.51$1.03$0.72$0.32
2014Detailed filing. Detailed filing data is available for this year.$5.20$0.02$5.18$0.79$0.73$0.06
2013Detailed filing. Detailed filing data is available for this year.$5.14$0.02$5.12$0.88$0.69$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.95$0.02$4.93$0.87$0.73$0.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.81$0.02$4.79$0.72$0.67$0.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.76$0.02$4.74$0.66$0.80$0.14