Civic Intelligence

Porter Public Library Foundation

EIN 34-1603119 • 501(c)3 • Westlake, OH

Profile

To insure the long-term financial stability of the public library.

27333 Center Ridge RoadWestlake, OH 44145-3947

n/A

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

94th percentile

73%

Higher net margin than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

82nd percentile

33%

Faster asset growth than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

87th percentile

63%

Faster revenue growth than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$187,447

Up $46,754 (+33%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$187,447

Up $46,754 (+33%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin94th percentile

Revenue

Up

$63,808

Up $24,609 (+63%) from 2023

Expenses

Down

$17,054

Down $1,188 (-6.5%) from 2023

Net Income

Up

$46,754

Up $25,797 (+123%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth82nd percentile

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

$200K$150K$100K$50K$0Assets 2022: $119,715Net Assets 2022: $119,7152022Assets 2023: $140,693Liabilities 2023: $0Net Assets 2023: $140,6932023Assets 2024: $187,447Liabilities 2024: $0Net Assets 2024: $187,4472024

Highlighted filing

2024

Assets$187,447
Liabilities$0
Net Assets$187,447
Open 2024 Filing

Operations Trend

Revenue Growth87th percentile

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

$80K$60K$40K$20K$0-$20KRevenue 2022: $3,918Expenses 2022: $3,939Net Income 2022: -$212022Revenue 2023: $39,199Expenses 2023: $18,242Net Income 2023: $20,9572023Revenue 2024: $63,808Expenses 2024: $17,054Net Income 2024: $46,7542024

Highlighted filing

2024

Revenue$63,808
Expenses$17,054
Net Income$46,754
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$187,447
Liabilities
$0
Net assets
$187,447
Revenue
$63,808
Expenses
$17,054
Net income
$46,754
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.87$0.00$1.87$0.64$0.17$0.47
2023Detailed filing. Detailed filing data is available for this year.$1.41$0.00$1.41$0.39$0.18$0.21
2022Detailed filing. Detailed filing data is available for this year.$1.20$1.20$0.04$0.04$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 5, 2025
Return Version
2024v5.1
Gross Receipts
$64,494
Mission and Program Overview

Mission

PUBLIC LIBRARY

To insure the long-term financial stability of the public library.

Program Services

DescriptionGrantsExpenses
TO INSURE THE LONG-TERM FINANCIAL STABILITY OF THE PUBLIC LIBRARY.$0$2,054
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ROBERT PLANTZPresident-$0--
JEFFREY B ARMSTRONGTreasurer-$0--
RICHARD FINKSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Porter Public Library Foundation
EIN
34-1603119
Phone
4408712600
Address
27333 CENTER RIDGE ROAD, WESTLAKE, OH 44145-3947

Signing Officer

Name
Jeffrey B Armstrong
Title
Treasurer
Phone
4408712600
Signed
2025-04-05
Discuss with paid preparer
Yes

Preparer

Firm
Mackert Consulting Group
Address
810 SHARON DRIVE SUITE 100, WESTLAKE, OH 44145-1521
Preparer
Brian J Mackert CPA
Phone
4406171200
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10 - Payments to Affiliates

“Affiliate name: westlake porter public library. Amount of payment: 10,000.”

Form 990-ez, Part I, Line 10 - Payments to Affiliates

“Affiliate name: westlake porter public library. Amount of payment: 5,000. Total included on form 990-ez, line 10: 15,000.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: advisor fees - cle foundation. Amount: 1,614. Description: paypal fees. Amount: 50. Description: professional fees. Amount: 290. Description: state of ohio fee. Amount: 100. Total to form 990-ez, line 16: 2,054.”

Raw XML Appendix152 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum04408950734
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01154 MELROSE DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WESTLAKE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd044145
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0140693
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IRS990EZ/ForeignOfficeInd00
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IRS990EZ/FundraisingGrossIncomeAmt0960
IRS990EZ/GainOrLossFromSaleOfAssetsAmt021576
IRS990EZ/GrantsAndSimilarAmountsPaidAmt015000
IRS990EZ/GrossReceiptsAmt064494
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
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IRS990EZ/MadeLoansToFromOfficersInd00
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IRS990EZ/NetAssetsOrFundBalancesBOYAmt0140693
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IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0187447
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ROBERT PLANTZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JEFFREY B ARMSTRONG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RICHARD FINK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt02054
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO INSURE THE LONG-TERM FINANCIAL STABILITY OF THE PUBLIC LIBRARY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO INSURE THE LONG-TERM FINANCIAL STABILITY OF THE PUBLIC LIBRARY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt02054
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SaleOfAssetsGrossAmt021576
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt0686
IRS990EZ/SpecialEventsNetIncomeLossAmt0274
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OH
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt017054
IRS990EZ/TotalProgramServiceExpensesAmt02054
IRS990EZ/TotalRevenueAmt063808
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0346002244
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt015000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0WESTLAKE PORTER PUBLIC LIBRARY WESTLAKE PORTER PUBLIC LIBRARY
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt015000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AFFILIATE NAME: WESTLAKE PORTER PUBLIC LIBRARY. AMOUNT OF PAYMENT: 10,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AFFILIATE NAME: WESTLAKE PORTER PUBLIC LIBRARY. AMOUNT OF PAYMENT: 5,000. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 15,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: ADVISOR FEES - CLE FOUNDATION. AMOUNT: 1,614. DESCRIPTION: PAYPAL FEES. AMOUNT: 50. DESCRIPTION: PROFESSIONAL FEES. AMOUNT: 290. DESCRIPTION: STATE OF OHIO FEE. AMOUNT: 100. TOTAL TO FORM 990-EZ, LINE 16: 2,054.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10 - PAYMENTS TO AFFILIATES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 10 - PAYMENTS TO AFFILIATES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFFREY B ARMSTRONG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04408712600
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PORTER PUBLIC LIBRARY FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0PORT
ReturnHeader/Filer/EIN0341603119
ReturnHeader/Filer/PhoneNum04408712600
ReturnHeader/Filer/USAddress/AddressLine1Txt027333 CENTER RIDGE ROAD
ReturnHeader/Filer/USAddress/CityNm0WESTLAKE
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ReturnHeader/Filer/USAddress/ZIPCd0441453947
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WESTLAKE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0441451521
ReturnHeader/PreparerPersonGrp/PhoneNum04406171200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN J MACKERT CPA
ReturnHeader/ReturnTs02025-04-09T09:19:30-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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