Civic Intelligence

New Castle Public Library

990 • Fiscal year 2023 • EIN 25-6002274

Jan 01, 2023 to Dec 31, 2023 • Filed on Jan 06, 2025

207 E North StreetNew Castle, PA 16101

(724) 658-6659

Siviq Scores

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

Liabilities / Assets

79th percentile

0.38x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

75th percentile

0.35x

Higher debt load relative to revenue than 75% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

86th percentile

38%

Higher net margin than 86% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

51st percentile

$63,011

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Assets

$1,956,927

No earlier filing loaded for comparison.

Net Assets

$1,218,137

No earlier filing loaded for comparison.

Liabilities

$738,790

No earlier filing loaded for comparison.

Revenue

$2,091,691

No earlier filing loaded for comparison.

Expenses

$1,287,847

No earlier filing loaded for comparison.

Net Income

$803,844

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2023: $1,956,927Liabilities 2023: $738,790Net Assets 2023: $1,218,1372023Assets 2024: $2,614,724Liabilities 2024: $907,615Net Assets 2024: $1,707,1092024

Highlighted filing

2023

Assets$1,956,927
Liabilities$738,790
Net Assets$1,218,137

Operations Trend

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

$3.0M$2.0M$1.0M$0Revenue 2023: $2,091,691Expenses 2023: $1,287,847Net Income 2023: $803,8442023Revenue 2024: $1,767,471Expenses 2024: $1,340,957Net Income 2024: $426,5142024

Highlighted filing

2023

Revenue$2,091,691
Expenses$1,287,847
Net Income$803,844
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jan 6, 2025
Return Version
2023v6.0
Gross Receipts
$2,161,519
Mission and Program Overview

Mission

The purpose of the new castle public library is to provide free public library service to all residents of its designated service area and as further set forth in its articles of incorporation pursuant to the pennsylvania nonprofit corporation law of 1988, as amended.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$295,978$859,990▲ $564,012
Investments in Publicly Traded Securities$499,570$581,300▲ $81,730
Savings and Temporary Cash Investments$501,704$269,969▼ $231,735
Accounts Receivable$6,858$230,125▲ $223,267
Cash and Non-Interest-Bearing Accounts$28,960$15,543▼ $13,417
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,333,070$1,956,927▲ $623,857
Liabilities
Accounts Payable and Accrued Expenses$735,896$738,790▲ $2,894
Deferred Revenue$238,316--
Total Liabilities$974,212$738,790▼ $235,422
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$123,562$721,606▲ $598,044
Net Assets With Donor Restrictions$235,296$496,531▲ $261,235
Total Net Assets Fund Balance$358,858$1,218,137▲ $859,279
Total Liabilities and Net Assets / Fund Balance$1,333,070$1,956,927▲ $623,857

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$624,472$50,267$674,739
Equipment$181,518$469,258$650,776
Land$54,000-$54,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$499,570$25,858▲ $84,248$28,376-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andrew W HenleyExecutive DirectorFT$62,011$1,000$63,011
Raymond E StoufferFinancial OfficerFT$8,400-$8,400

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,048,526
Program Service Revenue
$711
Investment Income
$30,011
Other Revenue
$12,443
All Other Contributions
$354,552
Change in Net Assets
$803,844

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Commercial1$600,000Fair Market Value
Total Noncash Contributions1$600,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,091,691
Revenue Not Reported on Form 990
$55,435
Total Revenue per Audited Statements
$2,147,126
Total Revenue per Form 990
$2,091,691
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$656,106
Other Expenses$631,741
Total Fundraising Expense$46,093
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$407,297$38,276$13,455$459,028
Occupancy$128,720$65,593-$194,313
Information Technology$133,461--$133,461
Current Officers, Directors, Trustees, and Key Employees$3,100$51,808$15,503$70,411
Depreciation Depletion$65,190$3,532-$68,722
Pension Plan Contributions$45,495$9,214$2,880$57,589
Payroll Taxes$33,625$6,810$2,128$42,563
Fees for Services Legal-$27,450-$27,450
Other Expenses$27,275--$27,275
Other Employee Benefits$20,947$4,242$1,326$26,515
Conferences and Meetings$25,497--$25,497
Office Expenses-$12,637$7,186$19,823
Fees for Services Accounting-$10,000-$10,000
Advertising$3,123-$3,615$6,738
Insurance-$5,234-$5,234
Fees for Service Investment Mgmnt Fees-$4,960-$4,960
Fees for Services Management$482--$482
Total Functional Expenses$1,001,998$239,756$46,093$1,287,847

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,287,847
Total Expenses per Audited Statements$1,287,847
Total Expenses per Form 990$1,287,847
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
No
Audit committee
Yes
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

Governance Explanations

Part VI, Section B, Line 11B

The executive director and board review federal form 990 prior to submission.

Part VI, Section B, Line 12C

The by-laws contain a conflict-of-interest policy that the library monitors on an ongoing basis.

Part VI, Section B, Line 15A

The board of directors deliberates on the directors salary annually. The board ultimately arrives at the appropriate amount for the director and advises the director on the wages and salaries for all employees.

Part VI, Section C, Line 19

All financial documents are made available to the public at the business office of the library.

Filing and Contact Details

Filer

Filer Name
New Castle Public Library
EIN
25-6002274
Phone
7246586659
Address
207 E NORTH STREET, NEW CASTLE, PA 16101

Signing Officer

Name
Andrew W Henley
Title
Executive Director
Phone
7246586659
Signed
2025-01-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrew W Henley
Formed
2023
Legal Domicile
Pa
Voting Board Members
6
Independent Board Members
6
Employees
29
Volunteers
15

Preparer

Firm
William M Hauser CPA LLC
Address
3584 SHAFFER ROAD, ELLWOOD CITY, PA 16117-8150
Preparer
William M Hauser
Phone
7246574999
Supplemental Narrative

Financial Statement Notes

Part V, line 4

The endowment funds provide operating income for the library.

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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt045495
IRS990/PensionPlanContributionsGrp/TotalAmt057589
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ANDREW W HENLEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0519210
IRS990/ProgramServiceRevenueGrp/Desc0Genealogy Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0711
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0711
IRS990/ProgSrvcAccomActy2Grp/Desc0ADULT SERVICES PROGRAMMING THE ADULT SERVICES DEPARTMENT HOSTS CAPTIVATING AND ENGAGING PROGRAMS. THE DEPARTMENT HAS ASSISTED IN SHOWCASING CULTURAL AWARENESS AND IS EXCITED TO INVITE THE TIBETAN MONKS TO THE NEW CASTLE AREA IN THE SPRING OF 2025 AFTER A SUCCESSFUL FALL CULTURAL SERIES. AS A SEGMENT OF ADULT SERVICES THE GENEALOGY DIVISION ES A HIGHLY SOUGHT -AFTER RECOURSE THAT PROVIDES RESEARCHERS ALL AROUND THE WORLD WITH ASSESS TO LOCAL AND FAMILY HISTORIES. RESEARCHERS AS FAR AWAY AS ENGLAND HAVE REACHED OUT TO THE LIBRARY FOR ASSISTANCE WITH THEIR QUERIES. DUE TO POPULAR DEMAND IN 2025 THE LIBRARY WILL BE STARTING A GENEALOGY CLUB.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0400799
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0711
IRS990/ProgSrvcAccomActy3Grp/Desc0KIDS FRIDGE THE KIDS FRIDGE A VITAL RECOURSE FOR OUR COMMUNITY S YOUTH IS STOCKED WITH NUTRITIOUS SNACKS THANKS TO THE GENEROUS SUPPORT OF LAWRENCE COUNTY EMPTY BOWLS APPLE CASTLE AND THE GREATER PITTSBURGH COMMUNITY FOOD BANK. WITH THE RECENT REOPENING OF OUR SECOND FLOOR WE VE WITNESSED A SURGE IN AFTER-SCHOOL VISITORS MANY OF WHOM APPRECIATE A QUICK BITE AS THEY DIVE INTO A GOOD BOOK OR PARTICIPATE IN A LIBRARY EVENT BUS. AS OF NOVEMBER 2024. WE HAVE GIVEN OUT OVER 2000 SNACKS. IN THE UPCOMING YEAR WE AIM TO EXPAND OUR FUNDING FOR THE KIDS FRIDGE ENABLING US TO OFFER MORE SUBSTANTIAL SNACKS TO THESE CHILDREN WHO MAY NOT HAVE ACCESS TO REGULAR MEALS. WHILE IT MAY NOT BE AN OBVIOUS SERVICE OF THE LIBRARY PROVIDING THESE SNACKS PLAYS A CRUCIAL ROLE IN SUPPORTING THE OVERALL WELL-BEING OF OUR YOUTH PATRONS ENSURING THEY ARE FUELED AND READY TO LEARN AND GROW IN ALL ASPECTS OF THEIR LIVES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt050100
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYContributionsGrantsAmt01064549
IRS990/PYExcessBenefitTransInd00
IRS990/PYInvestmentIncomeAmt049900
IRS990/PYOtherExpensesAmt0762108
IRS990/PYOtherRevenueAmt05649
IRS990/PYProgramServiceRevenueAmt07882
IRS990/PYRevenuesLessExpensesAmt0-93430
IRS990/PYSalariesCompEmpBnftPaidAmt0459302
IRS990/PYTotalExpensesAmt01221410
IRS990/PYTotalRevenueAmt01127980
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0803844
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0535
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0501704
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0269969
IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt00
IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt00
IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt00
IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt00
IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02048526
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02048526
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt07859
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt07859
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportPY170Pct00
IRS990ScheduleA/PublicSupportTotal170Amt02048526
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02048526
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02048526
IRS990ScheduleA/TotalSupportAmt02056385
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/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.55
IRS990ScheduleD/BuildingsGrp/BookValueAmt0624472
IRS990ScheduleD/BuildingsGrp/DepreciationAmt050267
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0674739
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0499570
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt025858
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt084248
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt028376
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0181518
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0469258
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0650776
IRS990ScheduleD/ExpensesSubtotalAmt01287847
IRS990ScheduleD/LandGrp/BookValueAmt054000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt054000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt055435
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.45
IRS990ScheduleD/RevenueNotReportedAmt055435
IRS990ScheduleD/RevenueSubtotalAmt02091691
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ENDOWMENT FUNDS PROVIDE OPERATING INCOME FOR THE LIBRARY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, line 4
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0859990
IRS990ScheduleD/TotalExpensesPerForm990Amt01287847
IRS990ScheduleD/TotalRevenuePerForm990Amt02091691
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02147126
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01287847
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/RealEstateCommercialGrp/ContributionCnt01
IRS990ScheduleM/RealEstateCommercialGrp/MethodOfDeterminingRevenuesTxt0Fair Market Value
IRS990ScheduleM/RealEstateCommercialGrp/NonCashCheckboxInd0X
IRS990ScheduleM/RealEstateCommercialGrp/NoncashContributionsRptF990Amt0600000
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd01
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR AND BOARD REVIEW FEDERAL FORM 990 PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BY-LAWS CONTAIN A CONFLICT-OF-INTEREST POLICY THAT THE LIBRARY MONITORS ON AN ONGOING BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS DELIBERATES ON THE DIRECTORS SALARY ANNUALLY. THE BOARD ULTIMATELY ARRIVES AT THE APPROPRIATE AMOUNT FOR THE DIRECTOR AND ADVISES THE DIRECTOR ON THE WAGES AND SALARIES FOR ALL EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL FINANCIAL DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC AT THE BUSINESS OFFICE OF THE LIBRARY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01333070
IRS990/TotalAssetsEOYAmt01956927
IRS990/TotalAssetsGrp/BOYAmt01333070
IRS990/TotalAssetsGrp/EOYAmt01956927
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02048526
IRS990/TotalEmployeeCnt029
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt046093
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0239756
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01001998
IRS990/TotalFunctionalExpensesGrp/TotalAmt01287847
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0974212
IRS990/TotalLiabilitiesEOYAmt0738790
IRS990/TotalLiabilitiesGrp/BOYAmt0974212
IRS990/TotalLiabilitiesGrp/EOYAmt0738790

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