Civic Intelligence

Henderson Memorial Public Library

990 • Fiscal year 2015 • EIN 34-0923948

Jan 01, 2015 to Dec 31, 2015 • Filed on May 06, 2016

54 East Jefferson StreetJefferson, OH 44047

(440) 576-3761

Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

13th percentile

0.00x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

24th percentile

-7.6%

Higher net margin than 24% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

33rd percentile

-2.6%

Faster asset growth than 33% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

26th percentile

-6.8%

Faster revenue growth than 26% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$1,102,350

Down $29,422 (-2.6%) from 2014

Net Assets

Down

$1,102,350

Down $29,422 (-2.6%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Down

$388,353

Down $28,498 (-6.8%) from 2014

Expenses

Down

$417,775

Down $15,218 (-3.5%) from 2014

Net Income

Down

-$29,422

Down $13,280 (-82%) from 2014

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 2010: $1,050,574Liabilities 2010: $0Net Assets 2010: $1,050,5742010Assets 2011: $1,102,700Liabilities 2011: $0Net Assets 2011: $1,102,7002011Assets 2013: $1,147,914Liabilities 2013: $0Net Assets 2013: $1,147,9142013Assets 2014: $1,131,772Liabilities 2014: $0Net Assets 2014: $1,131,7722014Assets 2015: $1,102,350Liabilities 2015: $0Net Assets 2015: $1,102,3502015Assets 2016: $1,046,943Liabilities 2016: $0Net Assets 2016: $1,046,9432016Assets 2017: $1,057,070Liabilities 2017: $0Net Assets 2017: $1,057,0702017Assets 2019: $1,294,147Liabilities 2019: $54,164Net Assets 2019: $1,239,9832019Assets 2021: $1,477,695Liabilities 2021: $26,298Net Assets 2021: $1,451,3972021Assets 2022: $1,575,085Liabilities 2022: $5,000Net Assets 2022: $1,570,0852022

Highlighted filing

2015

Assets$1,102,350
Liabilities$0
Net Assets$1,102,350

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $341,7322010Expenses 2011: $351,4082011Revenue 2013: $384,898Expenses 2013: $381,015Net Income 2013: $3,8832013Revenue 2014: $416,851Expenses 2014: $432,993Net Income 2014: -$16,1422014Revenue 2015: $388,353Expenses 2015: $417,775Net Income 2015: -$29,4222015Revenue 2016: $365,557Expenses 2016: $420,964Net Income 2016: -$55,4072016Revenue 2017: $470,385Expenses 2017: $460,258Net Income 2017: $10,1272017Revenue 2019: $597,732Expenses 2019: $503,246Net Income 2019: $94,4862019Revenue 2021: $579,224Expenses 2021: $468,471Net Income 2021: $110,7532021Revenue 2022: $607,244Expenses 2022: $488,556Net Income 2022: $118,6882022

Highlighted filing

2015

Revenue$388,353
Expenses$417,775
Net Income-$29,422
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 6, 2016
Return Version
2015v2.1
Gross Receipts
$830,544
Mission and Program Overview

Mission

See line 1, Part 1, for Mission stmt. Role statement: The role of the Henderson Memorial Public Library is to provide both information resources and popular works. If offers materials for life-ling learning, including reference materials, independent study resources and educational support for students of all ages. The library meets all information and entertainment needs of all ages through printed and non-printed materials and programs.

The Henderson Memorial Public Library strives to serve the diverse members of the Jefferson Community. The library provides its community with materials for education, information, recreation and research.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$573,440$573,440→ $0
Investments in Publicly Traded Securities$442,190$439,445▼ $2,745
Savings and Temporary Cash Investments$111,053$77,379▼ $33,674
Cash and Non-Interest-Bearing Accounts$5,089$12,086▲ $6,997
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,131,772$1,102,350▼ $29,422
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Permanently Rstr Net Assets$585,940$585,940→ $0
Unrestricted Net Assets$545,377$516,214▼ $29,163
Temporarily Rstr Net Assets$455$196▼ $259
Total Net Assets Fund Balance$1,131,772$1,102,350▼ $29,422
Total Liabilities and Net Assets / Fund Balance$1,131,772$1,102,350▼ $29,422

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$573,440$0$573,440
Other Land Buildings$0$0$0
Land$0-$0
Equipment$0$0$0
Leasehold Improvements$0$0$0

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$586,395$0▲ $18$278$586,135
2014$553,586$0▲ $34,853$2,044$586,395
2013$558,334$4,826▲ $50$9,480$553,586
2012$385,632$173,822▲ $158$1,206$558,334
2011$412,828$0▲ $432$27,628$385,632
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ellen CufrPresident
Diana BrookVice President
Edward ZasadzinskiTrustee
Elizabeth JeppensenTrustee
John BroomTrustee
Meagen HoweTrustee
Michelle FiorittoTrustee
Richard BriggsTrustee
Tania BurnettSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$341,709
Program Service Revenue
$12,915
Investment Income
$31,921
Other Revenue
$1,808
All Other Contributions
$3,311
Change in Net Assets
$-29,422
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$243,669
Other Expenses$174,106
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$132,630$0$0$132,630
Current Officers, Directors, Trustees, and Key Employees$23,412$41,997$0$65,409
Occupancy$35,486$3,943$0$39,429
Pension Plan Contributions$22,143$5,880$0$28,023
Information Technology$27,390$255$0$27,645
Office Expenses$12,089$2,524$0$14,613
Other Employee Benefits$12,343$2,113$0$14,456
Fees for Service Investment Mgmnt Fees$0$14,168$0$14,168
Other Expenses$9,790$0-$9,790
Fees for Services Other$7,753$0$0$7,753
Payroll Taxes$2,483$668$0$3,151
Travel$962$1,438$0$2,400
Fees for Services Accounting$0$1,638$0$1,638
Conferences and Meetings$360$370$0$730
Insurance$0$364$0$364
Advertising$0$227$0$227
Total Functional Expenses$342,190$75,585$0$417,775
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 6

Henderson Memorial Public Library was formed as, and remains, an "Association" library. Since its inception in the 1800's the members of the association pay annual dues of $10 for individuals & $25 for families.

Form 990, Part VI, Section A, Line 7A

The association members elect trustees to the library board. Trustees serve a 4 year term. The annual meeting is held in November.

Form 990, Part VI, Section A, Line 7B

The members must approve any changes to the Constitution and By-Laws. Once the board is in place, it is authorized to elect officers and make operating decisions for the library.

Form 990, Part VI, Section B, Line 11B

The Board of Trustees is notified of the filing of the Form 990 at the next regular meeting following the filing, and a copy is made available to anyone wishing to review it.

Form 990, Part VI, Section B, Line 15

Both the library director and fiscal officer were hired by the Board of Trustees following recruitment, interview, evaluation and recommendation of the Personnel Committee. The committee researched pay scales and job duties for comparable positions in the field, reviewed and updated the job description, obtained references and, in the case of the fiscal officer, required bonding. This process was last undertaken in 2014 for the fiscal officer. This process was last undertaken in 2015 for the director with annual evaluations since.

Form 990, Part VI, Section C, Line 19

All governing documents, policies and procedures, and financial reports are available upon request. The library follows the public records rules established by the State of Ohio for public entities.

Filing and Contact Details

Filer

Filer Name
Henderson Memorial Public Library
EIN
34-0923948
Phone
4405763761
Address
54 East Jefferson Street, Jefferson, OH 44047

Signing Officer

Name
Ronni Charles
Title
Fiscal Officer
Phone
4405763761
Signed
2016-05-06

Organization Details

Principal Officer
Ronni Whitacre-Charles
Formed
1883
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
14
Volunteers
2
Supplemental Narrative

Financial Statement Notes

Schedule D, Part V, Line 4

Schedule D, Part V, Line 4-The temporary endowments consist of interest earned on permanent endowments consisting of Nance-Irby and Woodbury Funds. This interest may only be spent on books. The permanent endowments consist of the principal of the Nance-Irby ($2,500) and Woodbury ($10,000) bequests, as well as the amount in "Land, Building & Improvements."

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IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentExpenseAmt00
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IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
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IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0442190
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0439445
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0573440
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0573440
IRS990/LandBldgEquipCostOrOtherBssAmt0573440
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0442191
IRS990/LoanOutstandingInd00
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0490
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
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IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0See Line 1, Part I, for Mission Stmt. Role Statement: The role of the Henderson Memorial Public Library is to provide both information resources and popular works. It offers materials for life-long learning, including reference materials, independent study resources and educational support for students of all ages. It meets information and entertainment needs of all ages through print and non-print materials and programs.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt01131772
IRS990/NetAssetsOrFundBalancesEOYAmt01102350
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
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IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01808
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt01808
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt03943
IRS990/OccupancyGrp/ProgramServicesAmt035486
IRS990/OccupancyGrp/TotalAmt039429
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02524
IRS990/OfficeExpensesGrp/ProgramServicesAmt012089
IRS990/OfficeExpensesGrp/TotalAmt014613
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
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IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02113
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt012343
IRS990/OtherEmployeeBenefitsGrp/TotalAmt014456
IRS990/OtherExpensesGrp/Desc0Programs for Children & Adults
IRS990/OtherExpensesGrp/Desc1Books, Videos, Periodicals
IRS990/OtherExpensesGrp/Desc2Dues
IRS990/OtherExpensesGrp/Desc3Furnishings
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt03649
IRS990/OtherExpensesGrp/ProgramServicesAmt149640
IRS990/OtherExpensesGrp/ProgramServicesAmt22060
IRS990/OtherExpensesGrp/ProgramServicesAmt39790
IRS990/OtherExpensesGrp/TotalAmt03649
IRS990/OtherExpensesGrp/TotalAmt149640
IRS990/OtherExpensesGrp/TotalAmt22060
IRS990/OtherExpensesGrp/TotalAmt39790
IRS990/OtherRevenueTotalAmt00
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0132630
IRS990/OtherSalariesAndWagesGrp/TotalAmt0132630
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0668
IRS990/PayrollTaxesGrp/ProgramServicesAmt02483
IRS990/PayrollTaxesGrp/TotalAmt03151
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05880
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt022143
IRS990/PensionPlanContributionsGrp/TotalAmt028023
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0585940
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0585940
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Ronni Whitacre-Charles
IRS990/PriorPeriodAdjustmentsAmt00
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IRS990/ProgramServiceRevenueGrp/Desc0Patrons Fines & Fees
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IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0416851
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-29422
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
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IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00

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