Civic Intelligence

Delaware City Library Society

EIN 30-0112278 • 501(c)3 • Delaware City, DE

Pub. 78 EligibleNTEE B11

Profile

Delaware city public library's mission is to create and promote educational, recreational, and cultural enrichment, and provide community members of all ages with free access to the resources and tools they need to thrive in the 21st century.

PO Box 541Delaware City, DE 19706

delawarecity.lib.de.us

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

78th percentile

0.00x

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

NTEE B11 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

78th percentile

0.00x

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

NTEE B11 • <$500k nonprofits • Source year 2025

Net Margin

36th percentile

-0.3%

Higher net margin than 36% of similar nonprofits.

NTEE B11 • <$500k nonprofits • Source year 2025

Top Officer Pay

97th percentile

$0

Higher top officer pay than 97% of similar nonprofits.

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

NTEE B11 • <$500k nonprofits • Source year 2025

Asset Growth

42nd percentile

-1.1%

Faster asset growth than 42% of similar nonprofits.

NTEE B11 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

51st percentile

0.4%

Faster revenue growth than 51% of similar nonprofits.

NTEE B11 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets78th percentile

Assets

Down

$72,322

Down $786 (-1.1%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$72,322

Down $786 (-1.1%) from 2024

Operations
Liabilities / Revenue78th percentileNet Margin36th percentile

Revenue

Up

$308,415

Up $1,209 (+0.4%) from 2024

Expenses

Up

$309,201

Up $20,433 (+7.1%) from 2024

Net Income

Down

-$786

Down $19,224 (-104%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80K$60K$40K$20K$0Assets 2022: $62,509Liabilities 2022: $0Net Assets 2022: $62,5092022Assets 2023: $54,670Liabilities 2023: $0Net Assets 2023: $54,6702023Assets 2024: $73,108Liabilities 2024: $0Net Assets 2024: $73,1082024Assets 2025: $72,322Liabilities 2025: $0Net Assets 2025: $72,3222025

Highlighted filing

2025

Assets$72,322
Liabilities$0
Net Assets$72,322
Open 2025 Filing

Operations Trend

Revenue Growth51st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2022: $305,558Expenses 2022: $312,549Net Income 2022: -$6,9912022Revenue 2023: $287,285Expenses 2023: $295,124Net Income 2023: -$7,8392023Revenue 2024: $307,206Expenses 2024: $288,768Net Income 2024: $18,4382024Revenue 2025: $308,415Expenses 2025: $309,201Net Income 2025: -$7862025

Highlighted filing

2025

Revenue$308,415
Expenses$309,201
Net Income-$786
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$72,322
Liabilities
$0
Net assets
$72,322
Revenue
$308,415
Expenses
$309,201
Net income
-$786
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.72$0.00$0.72$3.08$3.09$0.01
2024Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$3.07$2.89$0.18
2023Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.55$2.87$2.95$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.63$0.00$0.63$3.06$3.13$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 10, 2026
Return Version
2024v5.0
Gross Receipts
$308,415
Mission and Program Overview

Mission

Delaware city public library's mission is to create and promote educational, recreational, and cultural enrichment, and provide community members of all ages with free access to the resources and tools they need to thrive in the 21st century.

Independent public library serving the community by providing free and open access to circulating printed materials and other media, internet access via public computers, cultural and educational programs, and other resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$68,198$66,817▼ $1,381
Investments in Publicly Traded Securities$4,910$5,505▲ $595
Total Assets$73,108$72,322▼ $786
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$60,427$59,046▼ $1,381
Net Assets With Donor Restrictions$12,681$13,276▲ $595
Total Net Assets Fund Balance$73,108$72,322▼ $786
Total Liabilities and Net Assets / Fund Balance$73,108$72,322▼ $786
Compensation and Service Providers
Top Officer Pay97th percentile

Board Members and Trustees

NameTitle
Chloe MarinePresident
Anne Marie BoothBoard Member
Austin MarklandBoard Member
George DudlekBoard Member
Lynn DilliplaneBoard Member
MARIA D'ERRICOBoard Member
Steve MichelBoard Member
Suzanne BrandtBoard Member
Meg McreynoldsSecretary
Noel WilliamsonTreasurer
Cassidy HeulittVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$305,376
Program Service Revenue
$2,444
Investment Income
$595
Other Revenue
$0
All Other Contributions
$6,873
Change in Net Assets
$-786
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$176,955
Other Expenses$132,246
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$93,279$10,364-$103,643
Current Officers, Directors, Trustees, and Key Employees$54,382$6,043-$60,425
Occupancy$49,239$5,471-$54,710
Payroll Taxes$11,593$1,288-$12,881
Office Expenses$10,975$1,219-$12,194
Fees for Services Accounting-$5,500-$5,500
Insurance$4,327$481-$4,808
Advertising$2,225--$2,225
Fees for Services Other-$2,199-$2,199
Other Expenses$6,850$80-$80
Other Employee Benefits$5$1-$6
Total Functional Expenses$276,555$32,646$0$309,201
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Yes
Audit committee
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
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, Page 6, Part VI, Line 11B

“The board of directors are provided a copy of the tax return for review prior to the tax return being filed with the internal revenue service.”

Form 990, Page 6, Part VI, Line 15A

“The library director's salary is determined by the board.”

Form 990, Page 6, Part VI, Line 15B

“The library director's salary is determined by the board.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Delaware City Library Society
EIN
30-0112278
Phone
3028344148
Address
PO BOX 541, DELAWARE CITY, DE 19706

Signing Officer

Name
Loree Elton
Title
Library Director
Phone
3028344148
Signed
2026-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Loree Elton
Formed
2002
Legal Domicile
De
Voting Board Members
11
Independent Board Members
11
Employees
8
Volunteers
1

Preparer

Firm
SPARANO VINCELETTE & JOINER CPA'S
Address
1814 NEWPORT GAP PIKE, WILMINGTON, DE 19808
Preparer
Evelyn M Kotsis-joiner CPA
Phone
3029997300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Delaware city public library's mission is to create and promote educational, recreational, and cultural enrichment, and provide community members of all ages with free access to the resources and tools they need to thrive in the 21st century.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization is a not-for-profit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue code. However, income from certain activities not directly related to its tax- exempt purpose is subject to taxation as unrelated business income. In addition, the organization qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization that is not a private foundation. The organization has adopted current accounting principles for uncertain income tax positions that require evaluation of tax positions taken on its income tax returns and recognizing a tax asset or liability if the position would not be sustained under audit. The organization's policy is to record interest and penalties from tax examinations as income taxes. For federal income tax purposes, the returns remain open for possible examination for three years after they are filed.”

Raw XML Appendix383 raw XML fields

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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO ITS TAX- EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. THE ORGANIZATION HAS ADOPTED CURRENT ACCOUNTING PRINCIPLES FOR UNCERTAIN INCOME TAX POSITIONS THAT REQUIRE EVALUATION OF TAX POSITIONS TAKEN ON ITS INCOME TAX RETURNS AND RECOGNIZING A TAX ASSET OR LIABILITY IF THE POSITION WOULD NOT BE SUSTAINED UNDER AUDIT. THE ORGANIZATION'S POLICY IS TO RECORD INTEREST AND PENALTIES FROM TAX EXAMINATIONS AS INCOME TAXES. FOR FEDERAL INCOME TAX PURPOSES, THE RETURNS REMAIN OPEN FOR POSSIBLE EXAMINATION FOR THREE YEARS AFTER THEY ARE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DELAWARE CITY PUBLIC LIBRARY'S MISSION IS TO CREATE AND PROMOTE EDUCATIONAL, RECREATIONAL, AND CULTURAL ENRICHMENT, AND PROVIDE COMMUNITY MEMBERS OF ALL AGES WITH FREE ACCESS TO THE RESOURCES AND TOOLS THEY NEED TO THRIVE IN THE 21ST CENTURY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS ARE PROVIDED A COPY OF THE TAX RETURN FOR REVIEW PRIOR TO THE TAX RETURN BEING FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE LIBRARY DIRECTOR'S SALARY IS DETERMINED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE LIBRARY DIRECTOR'S SALARY IS DETERMINED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BusinessOfficerGrp/PersonNm0LOREE ELTON
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SPARANO VINCELETTE & JOINER CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01814 NEWPORT GAP PIKE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WILMINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0DE
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ReturnHeader/PreparerPersonGrp/PhoneNum03029997300
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EVELYN M KOTSIS-JOINER CPA
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ReturnHeader/ReturnTs02026-03-13T11:14:15-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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