Civic Intelligence

Zelienople Area Public Library

990 • Fiscal year 2013 • EIN 25-6003626

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 14, 2014

227 South High Street16063

(724) 452-9330

Siviq Scores

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

Liabilities / Assets

66th percentile

0.02x

Higher debt load relative to assets than 66% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

68th percentile

0.02x

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

20th percentile

-14%

Higher net margin than 20% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

25th percentile

-14%

Faster asset growth than 25% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Down

$164,262

Down $26,794 (-14%) from 2012

Net Assets

Down

$160,664

Down $26,885 (-14%) from 2012

Liabilities

Up

$3,598

Up $91 (+2.6%) from 2012

Revenue

$186,166

No earlier filing loaded for comparison.

Expenses

Up

$212,435

Up $6,955 (+3.4%) from 2012

Net Income

-$26,269

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.

$800K$600K$400K$200K$0Assets 2011: $202,263Liabilities 2011: $2,281Net Assets 2011: $199,9822011Assets 2012: $191,056Liabilities 2012: $3,507Net Assets 2012: $187,5492012Assets 2013: $164,262Liabilities 2013: $3,598Net Assets 2013: $160,6642013Assets 2015: $114,259Liabilities 2015: $0Net Assets 2015: $114,2592015Assets 2016: $162,258Liabilities 2016: $38,500Net Assets 2016: $123,7582016Assets 2018: $180,915Liabilities 2018: $0Net Assets 2018: $180,9152018Assets 2019: $199,798Liabilities 2019: $50Net Assets 2019: $199,7482019Assets 2020: $245,717Liabilities 2020: $15,000Net Assets 2020: $230,7172020Assets 2022: $513,635Liabilities 2022: $0Net Assets 2022: $513,6352022Assets 2024: $744,005Liabilities 2024: $0Net Assets 2024: $744,0052024

Highlighted filing

2013

Assets$164,262
Liabilities$3,598
Net Assets$160,664

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $205,8302011Expenses 2012: $205,4802012Revenue 2013: $186,166Expenses 2013: $212,435Net Income 2013: -$26,2692013Revenue 2015: $183,287Expenses 2015: $209,264Net Income 2015: -$25,9772015Revenue 2016: $201,066Expenses 2016: $193,318Net Income 2016: $7,7482016Revenue 2018: $262,092Expenses 2018: $221,426Net Income 2018: $40,6662018Revenue 2019: $275,418Expenses 2019: $257,538Net Income 2019: $17,8802019Revenue 2020: $244,658Expenses 2020: $214,363Net Income 2020: $30,2952020Revenue 2022: $427,990Expenses 2022: $240,927Net Income 2022: $187,0632022Revenue 2024: $365,628Expenses 2024: $238,509Net Income 2024: $127,1192024

Highlighted filing

2013

Revenue$186,166
Expenses$212,435
Net Income-$26,269
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 14, 2014
Return Version
2013v3.0
Gross Receipts
$193,662
Mission and Program Overview

Mission

A public library that serves the communities of zelienople borough, harmony borough, lancaster township and jackson township.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$118,858$101,268▼ $17,590
Cash and Non-Interest-Bearing Accounts$44,390$34,275▼ $10,115
Savings and Temporary Cash Investments$27,808$28,719▲ $911
Total Assets$191,056$164,262▼ $26,794
Liabilities
Accounts Payable and Accrued Expenses$2,613$3,598▲ $985
Other Liabilities$894$0▼ $894
Total Liabilities$3,507$3,598▲ $91
Net Assets / Fund Balance
Unrestricted Net Assets$181,699$155,240▼ $26,459
Temporarily Rstr Net Assets$5,850$5,424▼ $426
Total Net Assets Fund Balance$187,549$160,664▼ $26,885
Total Liabilities and Net Assets / Fund Balance$191,056$164,262▼ $26,794

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$93,172$416,480$509,652
Other Land Buildings$6,210$76,582$82,792
Equipment$1,886$54,921$56,807
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mike RazaunaskasPresident
Carolyn SkillmanVice President
Beth MarshallTrustee
Debie CarbeauTrustee
Greg SemelTrustee
Kathy VoltzTrustee
Kent MillerTrustee
Michelle BeitkoTrustee
Susie AltemusTrustee
Carey FritzSecretary
James SamarcoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$144,003
Program Service Revenue
$13,565
Investment Income
$1,922
Other Revenue
$26,676
All Other Contributions
$27,439
Change in Net Assets
$-26,269

Audited Revenue Reconciliation

Revenue per Audited Statements
$186,166
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$10,080
Total Revenue per Audited Statements
$196,246
Total Revenue per Form 990
$186,166
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$110,377
Salaries, Compensation, and Employee Benefits$102,058
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$80,419$16,305-$96,724
Occupancy-$26,497-$26,497
Depreciation Depletion$1,897$15,985-$17,882
Fees for Services Accounting-$10,360-$10,360
Office Expenses-$9,311-$9,311
Insurance$4,091--$4,091
Advertising$3,485--$3,485
Other Employee Benefits$2,890--$2,890
Payroll Taxes$2,062$382-$2,444
Conferences and Meetings$1,790--$1,790
Other Expenses$24$2,052-$24
Total Functional Expenses$131,543$80,892$0$212,435

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$223,131
Expenses per Audited Statements$212,435
Total Expenses per Form 990$212,435
Expenses Not Reported on Form 990$10,696
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$20,804
Fundraising Direct Expenses$5,263
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 2$12,618$12,618$1,486$11,132
Event 1$8,186$8,186$3,777$4,409
Total Events$20,804$20,804$5,263$15,541
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
Yes
Audit committee
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The board's finance committee, comprised of the vice president, treasurer, and the personnel committee chair, reviews and approves a draft of the 990. The finance committee reviews the 990 with the remaining board members at a board meeting, at which time the board members have an opportunity to review, discuss, and approve the tax return prior to filing.

Form 990, Part VI, Section B, Line 15B

The fair labor standards act (flsa) establishes the federal and state wage and hour law. The flsa requires that non-exempt employees be compensated at a rate of time and one-half for all hours over forty worked in any given week. Hours actually worked in excess of 40 hours per week are considered overtime hours. Vacation, sick leave, holiday leave, paid lunch time, or other paid leave do not count as hours worked. As a public employer, the library will grant compensatory time (plus time) in lieu of cash overtime compensation.

Form 990, Part VI, Section C, Line 19

Governing documents, financial reports, and board of director minutes are made available to the public upon verbal or written request.

Filing and Contact Details

Filer

EIN
25-6003626
Phone
7244529330

Signing Officer

Name
Debie Carbeau
Title
President
Phone
7244529330
Signed
2014-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Razaunaskas
Formed
1919
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
6
Volunteers
24

Preparer

Preparer
Laurie R Williamson
Phone
7249344880
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Rental expenses netted against rental income 2,233. Fundraising expenses netted against fundraising income 5,263.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Rental expenses netted against rental income 2,233. Fundraising expenses netted against fundraising income 5,263.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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IRS990/PYContributionsGrantsAmt0154107
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01619
IRS990/PYOtherExpensesAmt0103906
IRS990/PYOtherRevenueAmt024813
IRS990/PYProgramServiceRevenueAmt011059
IRS990/PYRevenuesLessExpensesAmt0-13882
IRS990/PYSalariesCompEmpBnftPaidAmt0101574
IRS990/PYTotalExpensesAmt0205480
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0191598
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-26269
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt09767
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt027808
IRS990/SavingsAndTempCashInvstGrp/EOYAmt028719
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0144003
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0154107
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0153835
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0163979
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0183564
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0799488
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt013922
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt013319
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt014091
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt011711
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt012610
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt065653
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.88900
IRS990ScheduleA/PublicSupportPY170Pct00.89050
IRS990ScheduleA/PublicSupportTotal170Amt0769094
IRS990ScheduleA/SubstantialContributorsTotAmt030394
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0144003
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0154107
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0153835
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0163979
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0183564
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0799488
IRS990ScheduleA/TotalSupportAmt0865141
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/BuildingsGrp/BookValueAmt093172
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0416480
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0509652
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt03200
IRS990ScheduleD/DonatedServicesUseFcltsAmt03200
IRS990ScheduleD/EquipmentGrp/BookValueAmt01886
IRS990ScheduleD/EquipmentGrp/DepreciationAmt054921
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt056807
IRS990ScheduleD/ExpensesNotReportedAmt010696
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0212435
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-616
IRS990ScheduleD/OtherExpensesIncludedAmt07496
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06210
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt076582
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt082792
IRS990ScheduleD/OtherRevenueAmt07496
IRS990ScheduleD/RevenueNotReportedAmt010080
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0186166
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0RENTAL EXPENSES NETTED AGAINST RENTAL INCOME 2,233. FUNDRAISING EXPENSES NETTED AGAINST FUNDRAISING INCOME 5,263.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSES NETTED AGAINST RENTAL INCOME 2,233. FUNDRAISING EXPENSES NETTED AGAINST FUNDRAISING INCOME 5,263.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0101268
IRS990ScheduleD/TotalExpensesPerForm990Amt0212435
IRS990ScheduleD/TotalRevenuePerForm990Amt0186166
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0196246
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0223131
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05263
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt08186
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt012618
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt020804
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt08186
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt012618
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt020804
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0BOOK THE NIGHT
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0BUCKS FOR BOOKS
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt015541
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05263
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03777
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01486
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD'S FINANCE COMMITTEE, COMPRISED OF THE VICE PRESIDENT, TREASURER, AND THE PERSONNEL COMMITTEE CHAIR, REVIEWS AND APPROVES A DRAFT OF THE 990. THE FINANCE COMMITTEE REVIEWS THE 990 WITH THE REMAINING BOARD MEMBERS AT A BOARD MEETING, AT WHICH TIME THE BOARD MEMBERS HAVE AN OPPORTUNITY TO REVIEW, DISCUSS, AND APPROVE THE TAX RETURN PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FAIR LABOR STANDARDS ACT (FLSA) ESTABLISHES THE FEDERAL AND STATE WAGE AND HOUR LAW. THE FLSA REQUIRES THAT NON-EXEMPT EMPLOYEES BE COMPENSATED AT A RATE OF TIME AND ONE-HALF FOR ALL HOURS OVER FORTY WORKED IN ANY GIVEN WEEK. HOURS ACTUALLY WORKED IN EXCESS OF 40 HOURS PER WEEK ARE CONSIDERED OVERTIME HOURS. VACATION, SICK LEAVE, HOLIDAY LEAVE, PAID LUNCH TIME, OR OTHER PAID LEAVE DO NOT COUNT AS HOURS WORKED. AS A PUBLIC EMPLOYER, THE LIBRARY WILL GRANT COMPENSATORY TIME (PLUS TIME) IN LIEU OF CASH OVERTIME COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, FINANCIAL REPORTS, AND BOARD OF DIRECTOR MINUTES ARE MADE AVAILABLE TO THE PUBLIC UPON VERBAL OR WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt05850
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt05424
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0191056
IRS990/TotalAssetsEOYAmt0164262
IRS990/TotalAssetsGrp/BOYAmt0191056
IRS990/TotalAssetsGrp/EOYAmt0164262
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0144003
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt080892
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0131543
IRS990/TotalFunctionalExpensesGrp/TotalAmt0212435
IRS990/TotalGrossUBIAmt00

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