Civic Intelligence

Rostraver Public Library

990 • Fiscal year 2019 • EIN 25-6063052

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 31, 2020

700 Plaza DriveBelle Vernon, PA 15012

(724) 379-5511

Siviq Scores

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

Liabilities / Assets

15th percentile

0.00x

Higher debt load relative to assets than 15% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

16th percentile

0.00x

Higher debt load relative to revenue than 16% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

4th percentile

-68%

Higher net margin than 4% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

42nd percentile

$36,295

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 27.8% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

26th percentile

-3.0%

Faster asset growth than 26% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

10th percentile

-31%

Faster revenue growth than 10% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$1,533,908

Down $47,338 (-3.0%) from 2018

Net Assets

Down

$1,533,858

Down $47,253 (-3.0%) from 2018

Liabilities

Down

$50

Down $85 (-63%) from 2018

Revenue

Down

$130,555

Down $59,104 (-31%) from 2018

Expenses

Down

$219,897

Down $3,326 (-1.5%) from 2018

Net Income

Down

-$89,342

Down $55,778 (-166%) from 2018

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,974,248Liabilities 2011: $658Net Assets 2011: $1,973,5902011Assets 2012: $1,924,067Liabilities 2012: $658Net Assets 2012: $1,923,4092012Assets 2013: $1,857,810Liabilities 2013: $658Net Assets 2013: $1,857,1522013Assets 2018: $1,581,246Liabilities 2018: $135Net Assets 2018: $1,581,1112018Assets 2019: $1,533,908Liabilities 2019: $50Net Assets 2019: $1,533,8582019Assets 2020: $1,492,531Liabilities 2020: $462Net Assets 2020: $1,492,0692020Assets 2021: $1,470,656Liabilities 2021: $0Net Assets 2021: $1,470,6562021Assets 2022: $1,354,592Liabilities 2022: $1,721Net Assets 2022: $1,352,8712022Assets 2023: $1,316,477Liabilities 2023: $1,721Net Assets 2023: $1,314,7562023Assets 2024: $1,291,591Liabilities 2024: $1,721Net Assets 2024: $1,289,8702024

Highlighted filing

2019

Assets$1,533,908
Liabilities$50
Net Assets$1,533,858

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $167,4132011Expenses 2012: $156,8652012Revenue 2013: $99,657Expenses 2013: $165,914Net Income 2013: -$66,2572013Revenue 2018: $189,659Expenses 2018: $223,223Net Income 2018: -$33,5642018Revenue 2019: $130,555Expenses 2019: $219,897Net Income 2019: -$89,3422019Revenue 2020: $161,116Expenses 2020: $213,058Net Income 2020: -$51,9422020Revenue 2021: $176,905Expenses 2021: $233,747Net Income 2021: -$56,8422021Revenue 2022: $175,383Expenses 2022: $239,470Net Income 2022: -$64,0872022Revenue 2023: $154,289Expenses 2023: $226,458Net Income 2023: -$72,1692023Revenue 2024: $181,789Expenses 2024: $221,471Net Income 2024: -$39,6822024

Highlighted filing

2019

Revenue$130,555
Expenses$219,897
Net Income-$89,342
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Aug 31, 2020
Return Version
2019v5.0
Gross Receipts
$142,105
Mission and Program Overview

Mission

PUBLIC LIBRARY

Public library: inspiring the community to learn, create, connect and grow.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,161,276$1,115,602▼ $45,674
Investments in Publicly Traded Securities$175,872$208,486▲ $32,614
Savings and Temporary Cash Investments$50,528$26,167▼ $24,361
Cash and Non-Interest-Bearing Accounts$50,862$15,055▼ $35,807
Total Assets$1,581,246$1,533,908▼ $47,338
Other Assets Total$142,708$168,598▲ $25,890
Liabilities
Accounts Payable and Accrued Expenses$135$50▼ $85
Total Liabilities$135$50▼ $85
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,535,030$1,487,777▼ $47,253
Net Assets With Donor Restrictions$46,081$46,081→ $0
Total Net Assets Fund Balance$1,581,111$1,533,858▼ $47,253
Total Liabilities and Net Assets / Fund Balance$1,581,246$1,533,908▼ $47,338

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,075,125$834,400$1,909,525
Land$37,251-$37,251
Equipment$3,226$11,295$14,521
Other Assets Org$168,598--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$45,816---$45,816
2018$45,816---$45,816
2017$45,816---$45,816
2016$45,816---$45,816
2015$45,816---$45,816
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Naomi CrossLibrary DireFT$36,295$36,295

Board Members and Trustees

NameTitle
Anthony RuozziPresident
Chrissy FabinDirector
Jody SpedaliereDirector
John MaischDirector
Mark SeamansDirector
Bernadette ZunicAssistant Se
Edith VaySecretary
James Stump JrTreasurer
Judy YoskoskyVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$89,287
Program Service Revenue
$8,093
Investment Income
$17,829
Other Revenue
$15,346
All Other Contributions
$21,994
Change in Net Assets
$-89,342

Audited Revenue Reconciliation

Revenue per Audited Statements
$130,555
Total Revenue per Audited Statements
$130,555
Total Revenue per Form 990
$130,555
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$118,706
Salaries, Compensation, and Employee Benefits$101,191
Total Fundraising Expense$274
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$53,200--$53,200
Depreciation Depletion$40,952$7,222-$48,174
Current Officers, Directors, Trustees, and Key Employees$25,407$10,888-$36,295
Occupancy$23,707$4,184-$27,891
Payroll Taxes$11,696--$11,696
Insurance-$6,440-$6,440
Office Expenses$4,475$527$263$5,265
Fees for Services Legal-$3,765-$3,765
Advertising$1,045--$1,045
Travel$564$99-$663
Conferences and Meetings$579--$579
Information Technology$181$21$11$213
Other Expenses$30$6-$36
Total Functional Expenses$186,471$33,152$274$219,897

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$219,897
Total Expenses per Audited Statements$219,897
Total Expenses per Form 990$219,897
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$26,896
Fundraising Direct Expenses$11,550
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Wine/beer Gala$12,160$12,160$5,590$6,570
Golf Outing$10,420$10,420$5,960$4,460
Total Events$22,580$22,580$11,550$11,030
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
Yes
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

A meeting is called by the director for all board members to review the 990 prior to filing.

Form 990, Page 6, Part VI, Line 19

A notice is posted in the lobby notifying the public that documents can be reviewed, if so desired, by appointment with the library director.

Filing and Contact Details

Filer

Filer Name
Rostraver Public Library
EIN
25-6063052
Phone
7243795511
Address
700 PLAZA DRIVE, BELLE VERNON, PA 15012

Signing Officer

Name
James Stump Jr
Title
Treasurer
Phone
7243795511
Signed
2020-08-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Stump Jr
Formed
1963
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
7
Volunteers
19

Preparer

Firm
Opst & Associates LLC
Address
1225 SOUTH MAIN STREET STE 102, GREENSBURG, PA 15601
Preparer
Edward P Opst
Phone
7248326401
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE ROSTRAVER PUBLIC LIBRARY PROVIDES OPPORTUNITIES AND PROGRAMMING TO ITS MEMBERS OF EVERY AGE AND STATUS IN THE COMMUNITY. ROSTRAVER PUBLIC LIBRARY HOSTS STORY TIMES,INFORMATION SESSIONS, COMMUNITY MEETINGS, AND CERTIFICATION COURSES THROUGHOUT THE YEAR. IN THE PAST 5 YEARS, WE HAVE DOUBLED OUR EXPENDITURES IN ADULT AND CHILDREN'S PROGRAMMING. TOPICS ARE DEPENDENT ON THE REQUESTS AND INTERESTS OF THE COMMUNITY AND AFFECT EVERY ASPECT OF GROWTH FROM EARLY CHILDHOOD EDUCATION TO ECONOMIC DEVELOPMENT. WE COLLABORATE WITH THE WESTERN PENNSYLVANIA SCHOOL FOR THE DEAF TO OFFER AMERICAN SIGN LANGUAGE CERTIFICATION COURSES, WHICH CAN TRANSLATE INTO JOB TRAINING. WE WELCOME CHILDREN THREE TIMES A WEEK FOR DIFFERENT STORY TIMES, WHICH CAN ACT AS THEIR FIRST INTRODUCTION TO A NON-FAMILY SOCIAL SETTING.
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IRS990/ProgSrvcAccomActy3Grp/Desc0THE ROSTRAVER PUBLIC LIBRARY MAKES AVAILABLE TO THE PUBLIC AT NO CHARGE, ACCESS TO COMPUTERS, THE INTERNET, PUBLIC WIRELESS ACCESS, DIGITAL RESOURCES, AND OTHER TECHNOLOGIES. THE ROSTRAVER PUBLIC LIBRARY RECOGNIZES THE INFLUENCE TECHNOLOGY HAS ON TODAY'S ENVIRONMENT AND THE IMPORTANCE OF CURRENT EQUIPMENT. WE UPGRADE NETWORKS AND HARDWARE WHEN NECESSARY. RPL HAS ACCESS TO MULTIPLE TECHNOLOGY KITS THROUGH THE WESTMORELAND LIBRARY NETWORK, DESIGNED TO PROVIDE HANDS-ON LEARNING EXPERIENCES IN FIELDS SUCH AS ROBOTICS, CODING, AND ENGINEERING, AT NO COST TO THE PATRONS.
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0131269
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt090722
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0624660
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt011193
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05024
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt066334
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0131269
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IRS990ScheduleA/TotalSupportAmt0677337
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IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt045816
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt045816
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt045816
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt045816
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt045816
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt045816
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt045816
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt045816
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt011295
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IRS990ScheduleD/LandGrp/BookValueAmt037251
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt037251
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A MEETING IS CALLED BY THE DIRECTOR FOR ALL BOARD MEMBERS TO REVIEW THE 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A NOTICE IS POSTED IN THE LOBBY NOTIFYING THE PUBLIC THAT DOCUMENTS CAN BE REVIEWED, IF SO DESIRED, BY APPOINTMENT WITH THE LIBRARY DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0219897
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IRS990/TotalProgramServiceExpensesAmt0186471
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IRS990/TotalReportableCompFromOrgAmt036295
IRS990/TotalRevenueGrp/ExclusionAmt017829
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08093
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0130555
IRS990/TotalVolunteersCnt019
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IRS990/TravelGrp/ProgramServicesAmt0564
IRS990/TravelGrp/TotalAmt0663
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IRS990/TypeOfOrganizationCorpInd0X
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