Civic Intelligence

Friends and Foundation St. Helena Public Library

990 • Fiscal year 2019 • EIN 26-3043296

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 10, 2020

PO Box 171Saint Helena, CA 94574

(707) 307-3706

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Higher debt load relative to assets than 17% of similar nonprofits.

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

Liabilities / Revenue

23rd percentile

0.01x

Higher debt load relative to revenue than 23% of similar nonprofits.

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

Net Margin

33rd percentile

-2.0%

Higher net margin than 33% of similar nonprofits.

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

Top Officer Pay

53rd percentile

$69,959

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 28.5% of source-year revenue.

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

Asset Growth

60th percentile

6.7%

Faster asset growth than 60% of similar nonprofits.

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

Revenue Growth

85th percentile

40%

Faster revenue growth than 85% of similar nonprofits.

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

Assets

Up

$3,997,679

Up $251,053 (+6.7%) from 2018

Net Assets

Up

$3,995,580

Up $248,954 (+6.6%) from 2018

Liabilities

Up

$2,099

Up $2,099 from 2018

Revenue

Up

$245,761

Up $70,503 (+40%) from 2018

Expenses

Down

$250,644

Down $4,304 (-1.7%) from 2018

Net Income

Up

-$4,883

Up $74,807 (+94%) from 2018

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $2,404,323Liabilities 2012: $0Net Assets 2012: $2,404,3232012Assets 2013: $2,448,171Liabilities 2013: $0Net Assets 2013: $2,448,1712013Assets 2015: $2,892,759Liabilities 2015: $0Net Assets 2015: $2,892,7592015Assets 2016: $3,147,752Liabilities 2016: $0Net Assets 2016: $3,147,7522016Assets 2017: $3,682,113Liabilities 2017: $0Net Assets 2017: $3,682,1132017Assets 2018: $3,746,626Liabilities 2018: $0Net Assets 2018: $3,746,6262018Assets 2019: $3,997,679Liabilities 2019: $2,099Net Assets 2019: $3,995,5802019Assets 2020: $4,092,927Liabilities 2020: $17,795Net Assets 2020: $4,075,1322020Assets 2021: $4,835,071Liabilities 2021: $2,110Net Assets 2021: $4,832,9612021Assets 2022: $4,108,393Liabilities 2022: $234Net Assets 2022: $4,108,1592022Assets 2023: $4,419,647Liabilities 2023: $0Net Assets 2023: $4,419,6472023Assets 2024: $6,819,788Liabilities 2024: $726Net Assets 2024: $6,819,0622024

Highlighted filing

2019

Assets$3,997,679
Liabilities$2,099
Net Assets$3,995,580

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $125,0352012Expenses 2013: $202,1942013Revenue 2015: $304,664Expenses 2015: $307,833Net Income 2015: -$3,1692015Revenue 2016: $351,446Expenses 2016: $258,057Net Income 2016: $93,3892016Revenue 2017: $1,142,739Expenses 2017: $249,507Net Income 2017: $893,2322017Revenue 2018: $175,258Expenses 2018: $254,948Net Income 2018: -$79,6902018Revenue 2019: $245,761Expenses 2019: $250,644Net Income 2019: -$4,8832019Revenue 2020: $335,618Expenses 2020: $257,949Net Income 2020: $77,6692020Revenue 2021: $182,490Expenses 2021: $222,382Net Income 2021: -$39,8922021Revenue 2022: $336,833Expenses 2022: $280,969Net Income 2022: $55,8642022Revenue 2023: $122,000Expenses 2023: $242,493Net Income 2023: -$120,4932023Revenue 2024: $2,303,144Expenses 2024: $309,682Net Income 2024: $1,993,4622024

Highlighted filing

2019

Revenue$245,761
Expenses$250,644
Net Income-$4,883
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 10, 2020
Return Version
2018v3.1
Gross Receipts
$272,129
Mission and Program Overview

Mission

To support and enhance the services of the St. Helena Public Library

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,686,842$3,938,678▲ $251,836
Savings and Temporary Cash Investments$34,599$37,646▲ $3,047
Cash and Non-Interest-Bearing Accounts$25,185$21,355▼ $3,830
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$3,746,626$3,997,679▲ $251,053
Other Assets Total-$0-
Liabilities
Other Liabilities-$2,099-
Total Liabilities$0$2,099▲ $2,099
Net Assets / Fund Balance
Unrestricted Net Assets$3,746,626$3,995,580▲ $248,954
Total Net Assets Fund Balance$3,746,626$3,995,580▲ $248,954
Total Liabilities and Net Assets / Fund Balance$3,746,626$3,997,679▲ $251,053

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$593$593
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Maria Criscione StelExecutive DirectorPT$69,959$69,959

Board Members and Trustees

NameTitle
Jack StuartChairman
Linnea PearsonVice Chair
Annelise LawsonDirector
Carol GruetznerDirector
Ilse ChunDirector
Janet MyersDirector
Jodine WhistenDirector
John HeflebowerDirector
Laura SymonDirector
Leslie MorelandDirector
Jan DarterSecretary
Amanda GranadosTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$129,708
Program Service Revenue
$0
Investment Income
$97,603
Other Revenue
$18,450
All Other Contributions
$57,640
Change in Net Assets
$-4,883
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$134,250
Salaries, Compensation, and Employee Benefits$75,500
Other Expenses$40,894
Total Fundraising Expense$23,362
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$134,250--$134,250
Current Officers, Directors, Trustees, and Key Employees$41,975$10,494$17,490$69,959
Fees for Service Investment Mgmnt Fees-$29,557-$29,557
Payroll Taxes$3,325$831$1,385$5,541
Insurance-$3,225-$3,225
All Other Expenses$532$233$683$1,448
Fees for Services Accounting-$1,150-$1,150
Conferences and Meetings--$610$610
Other Expenses$370$93$556$556
Office Expenses--$543$543
Travel--$174$174
Total Functional Expenses$181,302$45,980$23,362$250,644
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
St Helena Public LibrarySt Helena, CA-Support for Library$134,250
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$39,180
Fundraising Direct Expenses$26,368
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bookmark Event$111,248$39,180$26,368$12,812
Total Events$111,248$39,180$26,368$12,812
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$2,099
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The Form 990 is prepared by a public accounting firm. It is then reviewed by the Board president and treasurer. A copy is provided to the board of directors. After approval by the board, the Form 990 is filed with the internal revenue service.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board members are required to annually document in writing any interests, relationships or holdings that could potentially result in a conflict of interest. If a conflict of interest is identified from an annual disclosure, the organization's executive committee will review the conflict and takes appropriate action, which may include prohibiting an individual from participating in the board's deliberations and decisions regarding a certain transaction. If a conflict is identified during a meeting, the entire Board will decide what appropriate action to take.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board of directors determines the executive director's compensation each year based upon the responsibilities of the position, geographic location, financial condition of the organization and the level of compensation for similiar positions at other comparable organizations. This determination is documented in writing.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Form 990, Part VI, line 15B

There are no key employees, nor are any other officers compensated.

Filing and Contact Details

Filer

Filer Name
Friends and Foundation
EIN
26-3043296
Phone
7073073706
Address
PO Box 171, Saint Helena, CA 94574

Signing Officer

Name
Amanda Granados
Title
Treasurer
Signed
2020-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maria Criscione Stel
Formed
2008
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
1
Volunteers
8

Preparer

Firm
David W Kerr CPA
Address
1127 POPE ST STE 203, SAINT HELENA, CA 94574-2070
Preparer
David W Kerr
Phone
7079637785
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

The endowment fund consists of net assets that are restricted for the purpose of supporting and enhancing the services of the St. Helena Public Library.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)3 • $1M-$5M nonprofits