Civic Intelligence

Camden Public Library Fund Attn Nikki Maounis

990 • Fiscal year 2020 • EIN 27-3304822

Jul 01, 2019 to Jun 30, 2020 • Filed on Dec 23, 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

29th percentile

0.02x

Higher debt load relative to assets than 29% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

34th percentile

0.05x

Higher debt load relative to revenue than 34% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

59th percentile

9.9%

Higher net margin than 59% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

73rd percentile

$111,220

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 27.5% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

42nd percentile

2.9%

Faster asset growth than 42% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

15th percentile

-33%

Faster revenue growth than 15% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,412,694

Up $39,431 (+2.9%) from 2019

Net Assets

Up

$1,391,179

Up $40,100 (+3.0%) from 2019

Liabilities

Down

$21,515

Down $669 (-3.0%) from 2019

Revenue

Down

$404,936

Down $196,379 (-33%) from 2019

Expenses

Down

$364,929

Down $35,993 (-9.0%) from 2019

Net Income

Down

$40,007

Down $160,386 (-80%) from 2019

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

2020

Assets$1,412,694
Liabilities$21,515
Net Assets$1,391,179

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

2020

Revenue$404,936
Expenses$364,929
Net Income$40,007
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Dec 23, 2020
Return Version
2019v5.1
Gross Receipts
$524,297
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$728,674$994,782▲ $266,108
Savings and Temporary Cash Investments$227,980$227,996▲ $16
Pledges and Grants Receivable$416,609$189,916▼ $226,693
Total Assets$1,373,263$1,412,694▲ $39,431
Liabilities
Other Liabilities$15,960$15,070▼ $890
Accounts Payable and Accrued Expenses$6,224$6,445▲ $221
Total Liabilities$22,184$21,515▼ $669
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,292,372$1,344,736▲ $52,364
Net Assets Without Donor Restrictions$58,707$46,443▼ $12,264
Total Net Assets Fund Balance$1,351,079$1,391,179▲ $40,100
Total Liabilities and Net Assets / Fund Balance$1,373,263$1,412,694▲ $39,431
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Nikki MaounisOperating Agent$99,987$11,233$111,220

Board Members and Trustees

NameTitle
Silvio CalabiPresident
Betsy PerryVice President
John ClaussenDirector
Ken GardinerDirector
Susan FitzgeraldDirector
Susan ToddDirector
Claudia GriffithsSecretary
John FitzgeraldTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$385,381
Program Service Revenue
$0
Investment Income
$19,555
Other Revenue
$0
All Other Contributions
$385,381
Change in Net Assets
$40,007

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 Traded10$118,641Stock Market Price
Total Noncash Contributions10$118,641-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$289,994
Total Fundraising Expense$67,158
Other Expenses$44,935
Professional Fundraising Fees$30,000
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$289,994--$289,994
Fees for Services Professional Fundraising--$30,000$30,000
Other Expenses--$24,558$24,558
Fees for Services Other-$1,700$12,600$14,300
Fees for Service Investment Mgmnt Fees-$4,151-$4,151
Office Expenses-$1,926-$1,926
Total Functional Expenses$289,994$7,777$67,158$364,929
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Camden Public LibraryCamden, MECamden, MeSupport the Library Operations$277,994
Camden Public LibraryCamden, MECamden, MeCapital Improvements and Assets$12,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$30,000
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$15,070
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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
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 officer's 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
2020-12-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nikki Maounis
Formed
2010
Legal Domicile
Me
Voting Board Members
8
Independent Board Members
8
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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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0590835
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0514808
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0913647
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0190337
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02585008
IRS990ScheduleA/TotalSupportAmt02619366
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/OtherLiabilitiesOrgGrp/Amt015070
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0GIFT ANNUITY LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt015070
IRS990ScheduleG/AgrmtProfFundraisingActyInd01
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0CAMPAIGN CONSULTING
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd00
IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt00
IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt0-30000
IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt0EVERGREEN PHILANTHROPIC SOLUTIONS INC
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt030000
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/TotalNetToOrganizationAmt0-30000
IRS990ScheduleG/TotalRetainedByContractorsAmt030000
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0277994
IRS990ScheduleI/RecipientTable/CashGrantAmt112000
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
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt010
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0STOCK MARKET PRICE
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt0118641
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 OFFICER'S 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/InvolvedAmt0277994
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt112600
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/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01373263
IRS990/TotalAssetsEOYAmt01412694
IRS990/TotalAssetsGrp/BOYAmt01373263
IRS990/TotalAssetsGrp/EOYAmt01412694
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0385381
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt067158
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07777
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0289994
IRS990/TotalFunctionalExpensesGrp/TotalAmt0364929
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt022184
IRS990/TotalLiabilitiesEOYAmt021515
IRS990/TotalLiabilitiesGrp/BOYAmt022184
IRS990/TotalLiabilitiesGrp/EOYAmt021515
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01351079

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