Civic Intelligence

Camden Public Library Fund Attn Nikki Maounis

990 • Fiscal year 2019 • EIN 27-3304822

Jul 01, 2018 to Jun 30, 2019 • Filed on Mar 11, 2020

55 Main StCamden, ME 04843

(207) 236-3440

Siviq Scores

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

Liabilities / Assets

31st percentile

0.02x

Higher debt load relative to assets than 31% of similar nonprofits.

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

Liabilities / Revenue

35th percentile

0.04x

Higher debt load relative to revenue than 35% of similar nonprofits.

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

Net Margin

86th percentile

33%

Higher net margin than 86% of similar nonprofits.

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

Top Officer Pay

71st percentile

$105,845

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 17.6% of source-year revenue.

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

Asset Growth

81st percentile

22%

Faster asset growth than 81% of similar nonprofits.

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

Revenue Growth

71st percentile

16%

Faster revenue growth than 71% of similar nonprofits.

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

Assets

Up

$1,373,263

Up $243,614 (+22%) from 2018

Net Assets

Up

$1,351,079

Up $245,924 (+22%) from 2018

Liabilities

Down

$22,184

Down $2,310 (-9.4%) from 2018

Revenue

Up

$601,315

Up $84,066 (+16%) from 2018

Expenses

Up

$400,922

Up $59,362 (+17%) from 2018

Net Income

Up

$200,393

Up $24,704 (+14%) from 2018

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 2013: $403,982Liabilities 2013: $0Net Assets 2013: $403,9822013Assets 2014: $525,878Liabilities 2014: $0Net Assets 2014: $525,8782014Assets 2015: $469,113Liabilities 2015: $4,972Net Assets 2015: $464,1412015Assets 2016: $361,498Liabilities 2016: $32,640Net Assets 2016: $328,8582016Assets 2017: $941,740Liabilities 2017: $12,274Net Assets 2017: $929,4662017Assets 2018: $1,129,649Liabilities 2018: $24,494Net Assets 2018: $1,105,1552018Assets 2019: $1,373,263Liabilities 2019: $22,184Net Assets 2019: $1,351,0792019Assets 2020: $1,412,694Liabilities 2020: $21,515Net Assets 2020: $1,391,1792020Assets 2021: $1,647,884Liabilities 2021: $23,292Net Assets 2021: $1,624,5922021Assets 2022: $1,679,359Liabilities 2022: $21,801Net Assets 2022: $1,657,5582022Assets 2023: $1,817,188Liabilities 2023: $20,858Net Assets 2023: $1,796,3302023Assets 2024: $2,002,106Liabilities 2024: $18,209Net Assets 2024: $1,983,8972024Assets 2025: $2,208,054Liabilities 2025: $13,663Net Assets 2025: $2,194,3912025

Highlighted filing

2019

Assets$1,373,263
Liabilities$22,184
Net Assets$1,351,079

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2013: $324,0252013Revenue 2014: $447,180Expenses 2014: $325,286Net Income 2014: $121,8942014Revenue 2015: $289,530Expenses 2015: $351,267Net Income 2015: -$61,7372015Revenue 2016: $190,986Expenses 2016: $326,269Net Income 2016: -$135,2832016Revenue 2017: $910,485Expenses 2017: $309,877Net Income 2017: $600,6082017Revenue 2018: $517,249Expenses 2018: $341,560Net Income 2018: $175,6892018Revenue 2019: $601,315Expenses 2019: $400,922Net Income 2019: $200,3932019Revenue 2020: $404,936Expenses 2020: $364,929Net Income 2020: $40,0072020Revenue 2021: $303,164Expenses 2021: $265,918Net Income 2021: $37,2462021Revenue 2022: $603,187Expenses 2022: $358,757Net Income 2022: $244,4302022Revenue 2023: $380,693Expenses 2023: $325,385Net Income 2023: $55,3082023Revenue 2024: $473,106Expenses 2024: $413,938Net Income 2024: $59,1682024Revenue 2025: $613,308Expenses 2025: $488,316Net Income 2025: $124,9922025

Highlighted filing

2019

Revenue$601,315
Expenses$400,922
Net Income$200,393
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Mar 11, 2020
Return Version
2018v3.1
Gross Receipts
$666,942
Mission and Program Overview

Mission

To solicit funds and contributions in kind from the general public and other sources that will be used in direct support of the camden public library.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$28,174$728,674▲ $700,500
Pledges and Grants Receivable$280,357$416,609▲ $136,252
Savings and Temporary Cash Investments$821,118$227,980▼ $593,138
Total Assets$1,129,649$1,373,263▲ $243,614
Liabilities
Other Liabilities$16,822$15,960▼ $862
Accounts Payable and Accrued Expenses$7,672$6,224▼ $1,448
Total Liabilities$24,494$22,184▼ $2,310
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,022,430$1,292,372▲ $269,942
Unrestricted Net Assets$82,725$58,707▼ $24,018
Total Net Assets Fund Balance$1,105,155$1,351,079▲ $245,924
Total Liabilities and Net Assets / Fund Balance$1,129,649$1,373,263▲ $243,614
Compensation and Service Providers

Employees

NameTitleOtherTotal
Nikki MaounisOperating Agent$105,845$105,845

Board Members and Trustees

NameTitle
Silvio CalabiPresident
Barbara DavidsonVice President
Claudia GriffithsDirector
Dan CheeverDirector
Amy RollinsSecretary
John ClaussenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$590,835
Program Service Revenue
$0
Investment Income
$10,480
Other Revenue
$0
All Other Contributions
$590,835
Change in Net Assets
$200,393

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded5$65,627Stock Market Price
Total Noncash Contributions5$65,627-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$300,419
Total Fundraising Expense$95,285
Professional Fundraising Fees$72,000
Salaries, Compensation, and Employee Benefits$16,800
Other Expenses$11,703

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$300,419--$300,419
Fees for Services Professional Fundraising--$72,000$72,000
Other Salaries and Wages--$16,800$16,800
Other Expenses--$6,485$6,485
Fees for Service Investment Mgmnt Fees-$2,539-$2,539
Fees for Services Accounting-$1,600-$1,600
Office Expenses-$1,079-$1,079
Total Functional Expenses$300,419$5,218$95,285$400,922
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Camden Public LibraryCamden, MECamden, MeSupport the Library Operations$246,910
Camden Public LibraryCamden, MECamden, MeCapital Improvements and Assets$53,509
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$72,000
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Gift Annuity Liability$15,960
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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, Section B, Line 11B

Line 11a explanation - the 990 is provided to the organization's accountant for initial review for financial accuracy. Then the board members and officers are provided copies for further review.

Form 990, Part VI, Section B, Line 12C

Trustees are required to sign the conflict of interest policy annually.

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

The operating agent of the camden public library fund is the executive director of the camden public library. The executive director's salary of the camden public library is reviewed and approved by the board of trustees of the library, which includes the review of comparability data.

Form 990, Part VI, Section C, Line 19

All governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Camden Public Library Fund
EIN
27-3304822
Phone
2072363440
Address
55 MAIN ST, CAMDEN, ME 04843

Signing Officer

Name
Nikki Maounis
Title
Operating Agent
Phone
2072363440
Signed
2020-03-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nikki Maounis
Formed
2010
Legal Domicile
Me
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Wipfli Llp
Address
30 LONG CREEK DRIVE, SOUTH PORTLAND, ME 04106-2437
Preparer
Patrick Nicholas CPA
Phone
2077745701
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IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt00
IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt0EVERGREEN PHILANTHROPIC SOLUTIONS INC
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt072000
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt0PO BOX 128
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm0CAMDEN
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd0ME
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd004843
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/SolicitationOfNonGovtGrantsInd0X
IRS990ScheduleG/TotalRetainedByContractorsAmt072000
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0246910
IRS990ScheduleI/RecipientTable/CashGrantAmt153509
IRS990ScheduleI/RecipientTable/IRCSectionDesc0CAMDEN, ME
IRS990ScheduleI/RecipientTable/IRCSectionDesc1CAMDEN, ME
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT THE LIBRARY OPERATIONS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1CAPITAL IMPROVEMENTS AND ASSETS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CAMDEN PUBLIC LIBRARY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1CAMDEN PUBLIC LIBRARY
IRS990ScheduleI/RecipientTable/RecipientEIN0010505002
IRS990ScheduleI/RecipientTable/RecipientEIN1010505002
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt055 MAIN ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt155 MAIN ST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0CAMDEN
IRS990ScheduleI/RecipientTable/USAddress/CityNm1CAMDEN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0ME
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1ME
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd004843
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd104843
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt05
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0STOCK MARKET PRICE
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt065627
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 11A EXPLANATION - THE 990 IS PROVIDED TO THE ORGANIZATION'S ACCOUNTANT FOR INITIAL REVIEW FOR FINANCIAL ACCURACY. THEN THE BOARD MEMBERS AND OFFICERS ARE PROVIDED COPIES FOR FURTHER REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRUSTEES ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE OPERATING AGENT OF THE CAMDEN PUBLIC LIBRARY FUND IS THE EXECUTIVE DIRECTOR OF THE CAMDEN PUBLIC LIBRARY. THE EXECUTIVE DIRECTOR'S SALARY OF THE CAMDEN PUBLIC LIBRARY IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES OF THE LIBRARY, WHICH INCLUDES THE REVIEW OF COMPARABILITY DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CAMDEN PUBLIC LIBRARY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0010505002
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0ME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PUBLIC LIBRARY FOR THE CAMDEN AREA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt055 MAIN ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CAMDEN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0ME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd004843
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0300419
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt116800
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CAMDEN PUBLIC LIBRARY
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1CAMDEN PUBLIC LIBRARY
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1O
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01022430
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01292372
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01129649
IRS990/TotalAssetsEOYAmt01373263
IRS990/TotalAssetsGrp/BOYAmt01129649
IRS990/TotalAssetsGrp/EOYAmt01373263
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0590835
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt095285
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05218
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0300419
IRS990/TotalFunctionalExpensesGrp/TotalAmt0400922
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt024494
IRS990/TotalLiabilitiesEOYAmt022184
IRS990/TotalLiabilitiesGrp/BOYAmt024494
IRS990/TotalLiabilitiesGrp/EOYAmt022184
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01105155
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01351079
IRS990/TotalOtherCompensationAmt011827
IRS990/TotalProgramServiceExpensesAmt0300419
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt010480
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0601315
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01129649
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01373263
IRS990/TotReportableCompRltdOrgAmt094018
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt082725
IRS990/UnrestrictedNetAssetsGrp/EOYAmt058707
IRS990/UponRequestInd0X

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