Civic Intelligence

Elyria Public Library

990 • Fiscal year 2016 • EIN 34-6000941

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 25, 2017

320 Washington AvenueElyria, OH 44035

(440) 322-0839

Siviq Scores

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

Liabilities / Assets

6th percentile

0.00x

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

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

6th percentile

0.00x

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

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

72nd percentile

11%

Higher net margin than 72% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$88,937

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

74th percentile

10%

Faster asset growth than 74% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

62nd percentile

7.1%

Faster revenue growth than 62% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$5,168,976

Up $489,494 (+10%) from 2015

Net Assets

Up

$5,168,976

Up $489,494 (+10%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Up

$4,411,902

Up $292,073 (+7.1%) from 2015

Expenses

Up

$3,922,408

Up $253,823 (+6.9%) from 2015

Net Income

Up

$489,494

Up $38,250 (+8.5%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0-$10MAssets 2015: $4,679,482Liabilities 2015: $0Net Assets 2015: $4,679,4822015Assets 2016: $5,168,976Liabilities 2016: $0Net Assets 2016: $5,168,9762016Assets 2017: $7,691,829Liabilities 2017: $0Net Assets 2017: $7,691,8292017Assets 2018: $23,718,548Liabilities 2018: $15,920,000Net Assets 2018: $7,798,5482018Assets 2019: $22,122,440Liabilities 2019: $15,610,000Net Assets 2019: $6,512,4402019Assets 2020: $17,196,189Liabilities 2020: $15,290,000Net Assets 2020: $1,906,1892020Assets 2021: $12,392,667Liabilities 2021: $14,955,000Net Assets 2021: -$2,562,3332021Assets 2022: $13,405,522Liabilities 2022: $14,615,000Net Assets 2022: -$1,209,4782022Assets 2023: $14,576,147Liabilities 2023: $14,260,000Net Assets 2023: $316,1472023Assets 2024: $15,948,223Liabilities 2024: $13,895,000Net Assets 2024: $2,053,2232024

Highlighted filing

2016

Assets$5,168,976
Liabilities$0
Net Assets$5,168,976

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2015: $4,119,829Expenses 2015: $3,668,585Net Income 2015: $451,2442015Revenue 2016: $4,411,902Expenses 2016: $3,922,408Net Income 2016: $489,4942016Revenue 2017: $6,307,622Expenses 2017: $3,784,769Net Income 2017: $2,522,8532017Revenue 2018: $5,461,381Expenses 2018: $5,354,662Net Income 2018: $106,7192018Revenue 2019: $6,054,426Expenses 2019: $7,364,046Net Income 2019: -$1,309,6202019Revenue 2020: $5,690,503Expenses 2020: $10,302,067Net Income 2020: -$4,611,5642020Revenue 2021: $6,063,469Expenses 2021: $10,530,365Net Income 2021: -$4,466,8962021Revenue 2022: $6,325,273Expenses 2022: $4,972,418Net Income 2022: $1,352,8552022Revenue 2023: $6,758,867Expenses 2023: $5,233,242Net Income 2023: $1,525,6252023Revenue 2024: $7,004,589Expenses 2024: $5,267,513Net Income 2024: $1,737,0762024

Highlighted filing

2016

Revenue$4,411,902
Expenses$3,922,408
Net Income$489,494
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 25, 2017
Return Version
2016v3.0
Gross Receipts
$4,411,902
Mission and Program Overview

Mission

The elyria public library system will always offer free resources with unlimited possibilities for every person in the community it serves. Library resources in all formats will be readily and equitably accessible to all library users. The library provides free access to all library materials, services, and programs. The library provides lifelong learning services to all. The library upholds the principles of intellectual freedom and resists all efforts to censor resources. The library's employees are professional, friendly, efficient, and qualified personnel. The library provides the highest level of service to all library users. The library will monitor library services to ensure that they respond in a relevant way to changing needs and demands, and that their quality is as high as resources allow. The library is committed to patron confidentiality. The library practices fiscally responsible management of public resources with full accountability.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,598,847$4,878,481▲ $279,634
Cash and Non-Interest-Bearing Accounts$80,635$290,495▲ $209,860
Total Assets$4,679,482$5,168,976▲ $489,494
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$2,969,049$3,382,224▲ $413,175
Temporarily Rstr Net Assets$1,622,818$1,604,525▼ $18,293
Permanently Rstr Net Assets$87,615$182,227▲ $94,612
Total Net Assets Fund Balance$4,679,482$5,168,976▲ $489,494
Total Liabilities and Net Assets / Fund Balance$4,679,482$5,168,976▲ $489,494

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$87,615$289,190▲ $44$194,622$182,227
2015$83,730$3,858▲ $27-$87,615
2014$96,450-▲ $37$12,757$83,730
2013$91,069$5,326▲ $55-$96,450
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lyn CrouseExecutive DiFT$88,937$88,937
Carol CampanaFiscal OfficFT$68,939$68,939

Board Members and Trustees

NameTitle
Gerald CrumPresident
Deborah KroupaTrustee
Kaleena WhitfieldTrustee
Ray ArmstrongTrustee
Sam BattleTrustee
Ann SchlossSecretary
Rhonda SmithVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$4,293,676
Program Service Revenue
$77,866
Investment Income
$34,966
Other Revenue
$5,394
All Other Contributions
$357,917
Change in Net Assets
$489,494

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,411,902
Total Revenue per Audited Statements
$4,411,902
Total Revenue per Form 990
$4,411,902
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,467,695
Other Expenses$1,454,713
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,740,890--$1,740,890
Other Employee Benefits$568,929--$568,929
Current Officers, Directors, Trustees, and Key Employees$157,876--$157,876
Occupancy$79,435--$79,435
Other Expenses$49,477--$49,477
Office Expenses$41,658--$41,658
Information Technology$35,672--$35,672
All Other Expenses$8,182--$8,182
Total Functional Expenses$3,922,408$0$0$3,922,408

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,922,408
Total Expenses per Audited Statements$3,922,408
Total Expenses per Form 990$3,922,408
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
No
Annual disclosure for covered persons
Yes
Audit committee
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, Page 6, Part VI, Line 11B

The preparer presents form 990 to the fiscal officer of the organization. The fiscal officer will then review the prepared tax return and respond back to the preparer with any points of discussion. Once addressed, the completed tax return is presented to the full board and is reviewed prior to submission to the internal revenue service.

Form 990, Page 6, Part VI, Line 12C

Each board member is required to disclose on an annual certification statement that they are independent of the operations of the organization. If they are not independent they must disclose in writing to the board the nature of any existing conflict. A list of all active vendors is utilized to assist with any perceived conflicts.

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

Each compensated executive or top official of the board of trustees is hired for a three year term and receives a set amount of compensation as approved by the board. The executive or top official does not have authority to vote on such matters. Executives and top officials can serve multiple terms but are subject to the voting process above each time their contract is renewed.

Form 990, Page 6, Part VI, Line 19

Documents are available upon written request to the organization's treasurer located at 320 washington avenue, elyria, ohio 44035, the organization's administrative office. Additionally income tax filings are available on various not-for-profit organizations public internet websites.

Filing and Contact Details

Filer

Filer Name
Elyria Public Library
EIN
34-6000941
Phone
4403220839
Address
320 WASHINGTON AVENUE, ELYRIA, OH 44035

Signing Officer

Name
Carol Campana
Title
Fiscal Officer
Phone
4403220839
Signed
2017-10-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carol Campana
Formed
1965
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
73

Preparer

Firm
BILLINGS & COMPANY CPA'S
Address
503 ABBE RD S, ELYRIA, OH 44035
Preparer
Frank P Krempasky CPA
Phone
4403659100
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The elyria public library system will always offer free resources with unlimited possibilities for every person in the community it serves. Library resources in all formats will be readily and equitably accessible to all library users. The library provides free access to all library materials, services, and programs. The library provides lifelong learning services to all. The library upholds the principles of intellectual freedom and resists all efforts to censor resources. The library's employees are professional, friendly, efficient, and qualified personnel. The library provides the highest level of service to all library users. The library will monitor library services to ensure that they respond in a relevant way to changing needs and demands, and that their quality is as high as resources allow. The library is committed to patron confidentiality. The library practices fiscally responsible management of public resources with full accountability.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The library endowment is a way for members of the community and community leaders to set aside funds for the ongoing support of the public library system for the citizens of elyria, ohio and surrounding communities. The endowment is a way to generate income to be used to maintain facilities and to continue to provide library content for the general public.

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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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0FINES AND FEES 328,541 COMMUNITY PROGRAMS 4,160 REFUNDS AND REIMBURSEMENTS 45,466 SALE OF REAL PROPERTY 57,000
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt015414
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt031559
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0112339
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IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LIBRARY ENDOWMENT IS A WAY FOR MEMBERS OF THE COMMUNITY AND COMMUNITY LEADERS TO SET ASIDE FUNDS FOR THE ONGOING SUPPORT OF THE PUBLIC LIBRARY SYSTEM FOR THE CITIZENS OF ELYRIA, OHIO AND SURROUNDING COMMUNITIES. THE ENDOWMENT IS A WAY TO GENERATE INCOME TO BE USED TO MAINTAIN FACILITIES AND TO CONTINUE TO PROVIDE LIBRARY CONTENT FOR THE GENERAL PUBLIC.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
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IRS990ScheduleD/TotalRevenuePerForm990Amt04411902
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ELYRIA PUBLIC LIBRARY SYSTEM WILL ALWAYS OFFER FREE RESOURCES WITH UNLIMITED POSSIBILITIES FOR EVERY PERSON IN THE COMMUNITY IT SERVES. LIBRARY RESOURCES IN ALL FORMATS WILL BE READILY AND EQUITABLY ACCESSIBLE TO ALL LIBRARY USERS. THE LIBRARY PROVIDES FREE ACCESS TO ALL LIBRARY MATERIALS, SERVICES, AND PROGRAMS. THE LIBRARY PROVIDES LIFELONG LEARNING SERVICES TO ALL. THE LIBRARY UPHOLDS THE PRINCIPLES OF INTELLECTUAL FREEDOM AND RESISTS ALL EFFORTS TO CENSOR RESOURCES. THE LIBRARY'S EMPLOYEES ARE PROFESSIONAL, FRIENDLY, EFFICIENT, AND QUALIFIED PERSONNEL. THE LIBRARY PROVIDES THE HIGHEST LEVEL OF SERVICE TO ALL LIBRARY USERS. THE LIBRARY WILL MONITOR LIBRARY SERVICES TO ENSURE THAT THEY RESPOND IN A RELEVANT WAY TO CHANGING NEEDS AND DEMANDS, AND THAT THEIR QUALITY IS AS HIGH AS RESOURCES ALLOW. THE LIBRARY IS COMMITTED TO PATRON CONFIDENTIALITY. THE LIBRARY PRACTICES FISCALLY RESPONSIBLE MANAGEMENT OF PUBLIC RESOURCES WITH FULL ACCOUNTABILITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PREPARER PRESENTS FORM 990 TO THE FISCAL OFFICER OF THE ORGANIZATION. THE FISCAL OFFICER WILL THEN REVIEW THE PREPARED TAX RETURN AND RESPOND BACK TO THE PREPARER WITH ANY POINTS OF DISCUSSION. ONCE ADDRESSED, THE COMPLETED TAX RETURN IS PRESENTED TO THE FULL BOARD AND IS REVIEWED PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH BOARD MEMBER IS REQUIRED TO DISCLOSE ON AN ANNUAL CERTIFICATION STATEMENT THAT THEY ARE INDEPENDENT OF THE OPERATIONS OF THE ORGANIZATION. IF THEY ARE NOT INDEPENDENT THEY MUST DISCLOSE IN WRITING TO THE BOARD THE NATURE OF ANY EXISTING CONFLICT. A LIST OF ALL ACTIVE VENDORS IS UTILIZED TO ASSIST WITH ANY PERCEIVED CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH COMPENSATED EXECUTIVE OR TOP OFFICIAL OF THE BOARD OF TRUSTEES IS HIRED FOR A THREE YEAR TERM AND RECEIVES A SET AMOUNT OF COMPENSATION AS APPROVED BY THE BOARD. THE EXECUTIVE OR TOP OFFICIAL DOES NOT HAVE AUTHORITY TO VOTE ON SUCH MATTERS. EXECUTIVES AND TOP OFFICIALS CAN SERVE MULTIPLE TERMS BUT ARE SUBJECT TO THE VOTING PROCESS ABOVE EACH TIME THEIR CONTRACT IS RENEWED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST TO THE ORGANIZATION'S TREASURER LOCATED AT 320 WASHINGTON AVENUE, ELYRIA, OHIO 44035, THE ORGANIZATION'S ADMINISTRATIVE OFFICE. ADDITIONALLY INCOME TAX FILINGS ARE AVAILABLE ON VARIOUS NOT-FOR-PROFIT ORGANIZATIONS PUBLIC INTERNET WEBSITES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/WebsiteAddressTxt0WWW.ELYRIALIBRARY.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CAROL CAMPANA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FISCAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum04403220839
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ELYRIA PUBLIC LIBRARY
ReturnHeader/Filer/BusinessNameControlTxt0ELYR
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341818972
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BILLINGS & COMPANY CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0503 ABBE RD S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ELYRIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044035
ReturnHeader/PreparerPersonGrp/PhoneNum04403659100
ReturnHeader/PreparerPersonGrp/PreparationDt02017-10-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0FRANK P KREMPASKY CPA
ReturnHeader/ReturnTs02017-11-06T11:57:06-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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