Civic Intelligence

Westmoreland County Federated Library System

990 • Fiscal year 2020 • EIN 25-1723349

Jan 01, 2020 to Dec 31, 2020 • Filed on May 13, 2021

226 Donohoe Road STE 202Greensburg, PA 15601

(724) 420-5638

Siviq Scores

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

Liabilities / Assets

61st percentile

0.19x

Higher debt load relative to assets than 61% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

35th percentile

0.06x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

56th percentile

8.2%

Higher net margin than 56% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

51st percentile

$61,425

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

75th percentile

24%

Faster asset growth than 75% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

76th percentile

21%

Faster revenue growth than 76% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$657,052

Up $125,587 (+24%) from 2019

Net Assets

Up

$532,458

Up $171,711 (+48%) from 2019

Liabilities

Down

$124,594

Down $46,124 (-27%) from 2019

Revenue

Up

$2,084,396

Up $368,503 (+21%) from 2019

Expenses

Up

$1,912,685

Up $184,252 (+11%) from 2019

Net Income

Up

$171,711

Up $184,251 (+1469%) from 2019

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 2011: $628,292Liabilities 2011: $184,652Net Assets 2011: $443,6402011Assets 2012: $515,047Liabilities 2012: $145,207Net Assets 2012: $369,8402012Assets 2013: $479,471Liabilities 2013: $138,207Net Assets 2013: $341,2642013Assets 2014: $534,523Liabilities 2014: $151,714Net Assets 2014: $382,8092014Assets 2015: $402,756Liabilities 2015: $59,682Net Assets 2015: $343,0742015Assets 2016: $935,952Liabilities 2016: $157,672Net Assets 2016: $778,2802016Assets 2017: $644,699Liabilities 2017: $148,445Net Assets 2017: $496,2542017Assets 2018: $602,106Liabilities 2018: $228,819Net Assets 2018: $373,2872018Assets 2019: $531,465Liabilities 2019: $170,718Net Assets 2019: $360,7472019Assets 2020: $657,052Liabilities 2020: $124,594Net Assets 2020: $532,4582020Assets 2021: $788,369Liabilities 2021: $176,071Net Assets 2021: $612,2982021Assets 2022: $973,744Liabilities 2022: $286,786Net Assets 2022: $686,9582022Assets 2023: $733,538Liabilities 2023: $69,097Net Assets 2023: $664,4412023Assets 2024: $1,178,892Liabilities 2024: $435,416Net Assets 2024: $743,4762024

Highlighted filing

2020

Assets$657,052
Liabilities$124,594
Net Assets$532,458

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,829,8132011Expenses 2012: $1,774,4702012Revenue 2013: $1,700,053Expenses 2013: $1,728,629Net Income 2013: -$28,5762013Revenue 2014: $1,753,201Expenses 2014: $1,711,656Net Income 2014: $41,5452014Revenue 2015: $1,700,735Expenses 2015: $1,740,470Net Income 2015: -$39,7352015Revenue 2016: $2,164,796Expenses 2016: $1,729,590Net Income 2016: $435,2062016Revenue 2017: $1,701,030Expenses 2017: $1,983,056Net Income 2017: -$282,0262017Revenue 2018: $1,708,855Expenses 2018: $1,831,822Net Income 2018: -$122,9672018Revenue 2019: $1,715,893Expenses 2019: $1,728,433Net Income 2019: -$12,5402019Revenue 2020: $2,084,396Expenses 2020: $1,912,685Net Income 2020: $171,7112020Revenue 2021: $1,506,822Expenses 2021: $1,426,982Net Income 2021: $79,8402021Revenue 2022: $1,953,407Expenses 2022: $1,878,747Net Income 2022: $74,6602022Revenue 2023: $2,087,798Expenses 2023: $2,110,315Net Income 2023: -$22,5172023Revenue 2024: $2,277,201Expenses 2024: $2,198,166Net Income 2024: $79,0352024

Highlighted filing

2020

Revenue$2,084,396
Expenses$1,912,685
Net Income$171,711
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 13, 2021
Return Version
2020v4.1
Gross Receipts
$2,084,396
Mission and Program Overview

Mission

Improve library and informational services for the residents of Westmoreland County.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$399,267$484,560▲ $85,293
Prepaid Expenses and Deferred Charges$70,569$129,807▲ $59,238
Land, Buildings, and Equipment, Net$55,388$36,069▼ $19,319
Accounts Receivable$6,241$6,616▲ $375
Total Assets$531,465$657,052▲ $125,587
Liabilities
Deferred Revenue$151,047$108,229▼ $42,818
Accounts Payable and Accrued Expenses$19,671$16,365▼ $3,306
Total Liabilities$170,718$124,594▼ $46,124
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$358,191$435,794▲ $77,603
Net Assets With Donor Restrictions$2,556$96,664▲ $94,108
Total Net Assets Fund Balance$360,747$532,458▲ $171,711
Total Liabilities and Net Assets / Fund Balance$531,465$657,052▲ $125,587

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$36,069$724,887-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cesare MuccariExecutive DirectorFT$61,425$61,425

Board Members and Trustees

NameTitle
Charles GreenbergPresident
William ScheerenVice President
Chris DeDianaMember
Dan McKinnonMember
Karen SteflMember
Mary StubbsSecretary
Lynn WackenhuthTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,082,667
Program Service Revenue
$1,404
Investment Income
$325
Other Revenue
$0
All Other Contributions
$105,297
Change in Net Assets
$171,711

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,084,396
Total Revenue per Audited Statements
$2,084,396
Total Revenue per Form 990
$2,084,396
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,580,990
Salaries, Compensation, and Employee Benefits$331,695
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$212,285$119,410-$331,695
Other Expenses$55,814$623-$55,814
Occupancy$33,488$11,163-$44,651
Depreciation Depletion$19,126$193-$19,319
Office Expenses$16,410$515-$16,925
All Other Expenses$10,427--$10,427
Insurance$9,727--$9,727
Fees for Services Accounting-$3,293-$3,293
Information Technology$1,536--$1,536
Travel-$789-$789
Advertising-$381-$381
Total Functional Expenses$1,776,318$136,367$0$1,912,685

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,912,685
Total Expenses per Audited Statements$1,912,685
Total Expenses per Form 990$1,912,685
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
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
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

Member election for additional members Part VI line 7A

Two members are appointed by the County and 5 board members are elected by the member libraries.

Form 990 governing body review Part VI line 11

Board reviews 990 before filing.

Conflict of interest policy compliance Part VI line 12C

Adopted conflict of interest policy adopted in Novemeber 2020.

Governing documents etc available to public Part VI line 19

990 and financial statements are viewable upon request.

Filing and Contact Details

Filer

Filer Name
Westmoreland County Federated Library System
EIN
25-1723349
Address
226 Donohoe Road STE 202, Greensburg, PA 15601

Signing Officer

Name
x x
Title
President
Phone
7244205638
Signed
2021-05-13
Discuss with paid preparer
Yes

Organization Details

Formed
1994
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
2
Employees
10

Preparer

Firm
DeBlasio and DeBlasio Associates
Address
4000 Hempfield Blvd Ste 913, Greensburg, PA 15601
Preparer
Kelly A Koshinsky
Phone
7248363449
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0108497
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt06461
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt01419
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0119270
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98720
IRS990ScheduleA/PublicSupportPY170Pct00.98600
IRS990ScheduleA/PublicSupportTotal170Amt09338700
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02082667
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01713952
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01685015
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01694020
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02163046
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09338700
IRS990ScheduleA/TotalSupportAmt09460039
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleC/DirectContactLegislatorsInd0false
IRS990ScheduleC/GrantsOtherOrganizationsInd0false
IRS990ScheduleC/MailingsMembersInd0false
IRS990ScheduleC/MediaAdvertisementsInd0false
IRS990ScheduleC/NotDescribedSection501c3Ind0false
IRS990ScheduleC/OtherActivitiesInd0false
IRS990ScheduleC/PaidStaffOrManagementInd0false
IRS990ScheduleC/PublicationsOrBroadcastInd0false
IRS990ScheduleC/RalliesDemonstrationsInd0false
IRS990ScheduleC/VolunteersInd0false
IRS990ScheduleD/ExpensesSubtotalAmt01912685
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt036069
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0724887
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0760956
IRS990ScheduleD/RevenueSubtotalAmt02084396
IRS990ScheduleD/TotalBookValueLandBuildingsAmt036069
IRS990ScheduleD/TotalExpensesPerForm990Amt01912685
IRS990ScheduleD/TotalRevenuePerForm990Amt02084396
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02084396
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01912685
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Two members are appointed by the County and 5 board members are elected by the member libraries.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board reviews 990 before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Adopted conflict of interest policy adopted in Novemeber 2020.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3990 and financial statements are viewable upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0531465
IRS990/TotalAssetsEOYAmt0657052
IRS990/TotalAssetsGrp/BOYAmt0531465
IRS990/TotalAssetsGrp/EOYAmt0657052
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02082667
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0136367
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01776318
IRS990/TotalFunctionalExpensesGrp/TotalAmt01912685
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0170718
IRS990/TotalLiabilitiesEOYAmt0124594
IRS990/TotalLiabilitiesGrp/BOYAmt0170718
IRS990/TotalLiabilitiesGrp/EOYAmt0124594
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0360747
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0532458
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01776318
IRS990/TotalProgramServiceRevenueAmt01404
IRS990/TotalReportableCompFromOrgAmt061425
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01729
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02084396
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0531465
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0657052
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt0789
IRS990/TravelGrp/TotalAmt0789
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt02
IRS990/WhistleblowerPolicyInd0true
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0x x
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum07244205638
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Westmoreland County Federated Library System
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0251723349
ReturnHeader/Filer/USAddress/AddressLine1Txt0226 Donohoe Road STE 202
ReturnHeader/Filer/USAddress/CityNm0Greensburg
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015601
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251230680
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DeBlasio and DeBlasio Associates
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04000 Hempfield Blvd Ste 913
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Greensburg
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015601
ReturnHeader/PreparerPersonGrp/PhoneNum07248363449
ReturnHeader/PreparerPersonGrp/PreparationDt02021-06-28

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.18$0.44$0.74$2.28$2.20$0.08
2023Detailed filing. Detailed filing data is available for this year.$0.73$0.07$0.66$2.09$2.11$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.97$0.29$0.69$1.95$1.88$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.79$0.18$0.61$1.51$1.43$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.66$0.12$0.53$2.08$1.91$0.17
2019Detailed filing. Detailed filing data is available for this year.$0.53$0.17$0.36$1.72$1.73$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.60$0.23$0.37$1.71$1.83$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.64$0.15$0.50$1.70$1.98$0.28
2016Detailed filing. Detailed filing data is available for this year.$0.94$0.16$0.78$2.16$1.73$0.44
2015Detailed filing. Detailed filing data is available for this year.$0.40$0.06$0.34$1.70$1.74$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.53$0.15$0.38$1.75$1.71$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.48$0.14$0.34$1.70$1.73$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.15$0.37$1.77
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.18$0.44$1.83