Civic Intelligence

Zelienople Area Public Library

990 • Fiscal year 2015 • EIN 25-6003626

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 14, 2016

227 South High StreetZelienople, PA 16063

(724) 452-9330

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

19th percentile

-14%

Higher net margin than 19% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

22nd percentile

-17%

Faster asset growth than 22% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2015

Revenue Growth

47th percentile

-0.8%

Faster revenue growth than 47% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2015

Assets

Down

$114,259

Down $50,003 (-30%) from 2013

Net Assets

Down

$114,259

Down $46,405 (-29%) from 2013

Liabilities

Down

$0

Down $3,598 (-100%) from 2013

Revenue

Down

$183,287

Down $2,879 (-1.5%) from 2013

Expenses

Down

$209,264

Down $3,171 (-1.5%) from 2013

Net Income

Up

-$25,977

Up $292 (+1.1%) from 2013

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

2015

Assets$114,259
Liabilities$0
Net Assets$114,259

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

2015

Revenue$183,287
Expenses$209,264
Net Income-$25,977
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 14, 2016
Return Version
2015v2.1
Gross Receipts
$188,770
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$83,358$78,533▼ $4,825
Savings and Temporary Cash Investments$28,723$27,781▼ $942
Cash and Non-Interest-Bearing Accounts$30,164$7,945▼ $22,219
Total Assets$142,245$114,259▼ $27,986
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$136,821$108,835▼ $27,986
Temporarily Rstr Net Assets$5,424$5,424→ $0
Total Net Assets Fund Balance$142,245$114,259▼ $27,986
Total Liabilities and Net Assets / Fund Balance$142,245$114,259▼ $27,986

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$31,833$433,770$465,603
Other Land Buildings$2,508$81,242$83,750
Equipment$143$56,663$56,806
Land$44,049-$44,049
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
$133,031
Program Service Revenue
$9,673
Investment Income
$1,156
Other Revenue
$39,427
All Other Contributions
$9,276
Change in Net Assets
$-25,977

Audited Revenue Reconciliation

Revenue per Audited Statements
$183,287
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$7,474
Total Revenue per Audited Statements
$190,761
Total Revenue per Form 990
$183,287
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$119,308
Other Expenses$89,956
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$100,306$15,730-$116,036
Other Expenses$28,430--$28,430
Occupancy-$27,687-$27,687
Office Expenses$3,077$7,757-$10,834
Fees for Services Accounting-$8,979-$8,979
Depreciation Depletion$1,719$4,063-$5,782
Insurance$4,235--$4,235
Advertising$4,009--$4,009
Other Employee Benefits$3,272--$3,272
Total Functional Expenses$145,048$64,216$0$209,264

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$218,747
Expenses per Audited Statements$209,264
Total Expenses per Form 990$209,264
Expenses Not Reported on Form 990$9,483
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$36,797
Fundraising Direct Expenses$4,517
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bucks for Books$13,438$13,438$1,846$11,592
Book the Night$14,136$11,738$446$11,292
Total Events$39,195$36,797$4,517$32,280
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
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

Filer Name
Zelienople Area Public Library
EIN
25-6003626
Phone
7244529330
Address
227 SOUTH HIGH STREET, ZELIENOPLE, PA 16063

Signing Officer

Name
James Samarco
Title
Treasurer
Phone
7244529330
Signed
2016-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Samarco
Formed
1919
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
6
Volunteers
21

Preparer

Firm
Holsinger Pc
Address
117 VIP DRIVE STE 220, WEXFORD, PA 15090
Preparer
Anastasia R Rydzak
Phone
7249344880
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Rental expenses netted against rental income 966. Fundraising expenses netted against fundraising income 4,517.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Rental expenses netted against rental income 966. Fundraising expenses netted against fundraising income 4,517.

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IRS990/RentalIncomeOrLossGrp/RealAmt05784
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0190761
IRS990/SavingsAndTempCashInvstGrp/BOYAmt028723
IRS990/SavingsAndTempCashInvstGrp/EOYAmt027781
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0130633
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0150004
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0144003
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0154107
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0153835
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0732582
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt07906
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt013297
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt013922
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt013319
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt014091
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt062535
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.91620
IRS990ScheduleA/PublicSupportPY170Pct00.88600
IRS990ScheduleA/PublicSupportTotal170Amt0728484
IRS990ScheduleA/SubstantialContributorsTotAmt04098
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0130633
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0150004
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0144003
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0154107
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0153835
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0732582
IRS990ScheduleA/TotalSupportAmt0795117
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt031833
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0433770
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0465603
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt04000
IRS990ScheduleD/DonatedServicesUseFcltsAmt04000
IRS990ScheduleD/EquipmentGrp/BookValueAmt0143
IRS990ScheduleD/EquipmentGrp/DepreciationAmt056663
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt056806
IRS990ScheduleD/ExpensesNotReportedAmt09483
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0209264
IRS990ScheduleD/LandGrp/BookValueAmt044049
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt044049
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-2009
IRS990ScheduleD/OtherExpensesIncludedAmt05483
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02508
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt081242
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt083750
IRS990ScheduleD/OtherRevenueAmt05483
IRS990ScheduleD/RevenueNotReportedAmt07474
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0183287
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0RENTAL EXPENSES NETTED AGAINST RENTAL INCOME 966. FUNDRAISING EXPENSES NETTED AGAINST FUNDRAISING INCOME 4,517.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSES NETTED AGAINST RENTAL INCOME 966. FUNDRAISING EXPENSES NETTED AGAINST FUNDRAISING INCOME 4,517.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt078533
IRS990ScheduleD/TotalExpensesPerForm990Amt0209264
IRS990ScheduleD/TotalRevenuePerForm990Amt0183287
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0190761
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0218747
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt02398
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt02398
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt04517
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BOOK THE NIGHT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0BUCKS FOR BOOKS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt014136
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt013438
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt011621
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt039195
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt011738
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt013438
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt011621
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt036797
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt032280
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt02225
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04517
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0446
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01846
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
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/BOYAmt05424
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt05424
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0142245
IRS990/TotalAssetsEOYAmt0114259
IRS990/TotalAssetsGrp/BOYAmt0142245
IRS990/TotalAssetsGrp/EOYAmt0114259
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0133031
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt064216
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0145048
IRS990/TotalFunctionalExpensesGrp/TotalAmt0209264
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0142245
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0114259
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0381
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0381
IRS990/TotalProgramServiceExpensesAmt0145048
IRS990/TotalProgramServiceRevenueAmt09673
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt039220
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt011036

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