Civic Intelligence

Girard Free Library Association

EIN 34-6001229 • 501(c)3 • Girard, OH

Profile

To foster a taste for good literature, provide a means of research along education lines, and promote the public welfare by providing proper literacy diversion for leisure hours for the town of girard, ohio.

105 East Prospect StreetGirard, OH 44420

www.girard.lib.oh.us

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

7th percentile

-44%

Higher net margin than 7% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

9th percentile

-20%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

36th percentile

0.3%

Faster revenue growth than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets18th percentile

Assets

Down

$714,696

Down $456,509 (-39%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$714,696

Down $456,509 (-39%) from 2023

Operations
Liabilities / Revenue19th percentileNet Margin7th percentile

Revenue

Down

$1,031,057

Down $42,266 (-3.9%) from 2023

Expenses

Up

$1,487,566

Up $474,683 (+47%) from 2023

Net Income

Down

-$456,509

Down $516,949 (-855%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth9th percentile

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

$1.5M$1.0M$500K$0Assets 2015: $989,552Liabilities 2015: $0Net Assets 2015: $989,5522015Assets 2016: $956,598Liabilities 2016: $0Net Assets 2016: $956,5982016Assets 2017: $913,098Liabilities 2017: $0Net Assets 2017: $913,0982017Assets 2018: $940,554Liabilities 2018: $0Net Assets 2018: $940,5542018Assets 2019: $967,037Liabilities 2019: $0Net Assets 2019: $967,0372019Assets 2020: $1,124,977Liabilities 2020: $0Net Assets 2020: $1,124,9772020Assets 2021: $1,141,064Liabilities 2021: $0Net Assets 2021: $1,141,0642021Assets 2022: $1,110,765Liabilities 2022: $0Net Assets 2022: $1,110,7652022Assets 2023: $1,171,205Liabilities 2023: $0Net Assets 2023: $1,171,2052023Assets 2024: $714,696Liabilities 2024: $0Net Assets 2024: $714,6962024

Highlighted filing

2024

Assets$714,696
Liabilities$0
Net Assets$714,696
Open 2024 Filing

Operations Trend

Revenue Growth36th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $871,869Expenses 2015: $811,464Net Income 2015: $60,4052015Revenue 2016: $806,460Expenses 2016: $839,414Net Income 2016: -$32,9542016Revenue 2017: $823,857Expenses 2017: $867,357Net Income 2017: -$43,5002017Revenue 2018: $847,327Expenses 2018: $819,871Net Income 2018: $27,4562018Revenue 2019: $872,837Expenses 2019: $846,354Net Income 2019: $26,4832019Revenue 2020: $994,819Expenses 2020: $836,879Net Income 2020: $157,9402020Revenue 2021: $950,382Expenses 2021: $934,295Net Income 2021: $16,0872021Revenue 2022: $1,024,895Expenses 2022: $1,055,194Net Income 2022: -$30,2992022Revenue 2023: $1,073,323Expenses 2023: $1,012,883Net Income 2023: $60,4402023Revenue 2024: $1,031,057Expenses 2024: $1,487,566Net Income 2024: -$456,5092024

Highlighted filing

2024

Revenue$1,031,057
Expenses$1,487,566
Net Income-$456,509
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$714,696
Liabilities
$0
Net assets
$714,696
Revenue
$1,031,057
Expenses
$1,487,566
Net income
-$456,509
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.00$0.71$1.03$1.49$0.46
2023Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$1.07$1.01$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$1.02$1.06$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$0.95$0.93$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.12$0.00$1.12$0.99$0.84$0.16
2019Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.87$0.85$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.85$0.82$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$0.82$0.87$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$0.81$0.84$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.87$0.81$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 16, 2025
Return Version
2024v5.0
Gross Receipts
$1,031,057
Mission and Program Overview

Mission

To foster a taste for good literature, provide a means of research along education lines, and promote the public welfare by providing proper literacy diversion for leisure hours for the town of girard, ohio.

Established in 1921 to foster a taste for good literature, provide a means of research along education lines, and promote the public welfare by providing proper literacy diversion for leisure hours for the town of girard, ohio.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,171,205$714,696▼ $456,509
Savings and Temporary Cash Investments$1,121,207$664,696▼ $456,511
Cash and Non-Interest-Bearing Accounts$49,998$50,000▲ $2
Total Assets$1,171,205$714,696▼ $456,509
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,171,205$714,696▼ $456,509
Total Liabilities and Net Assets / Fund Balance$1,171,205$714,696▼ $456,509
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Meghan RagozzinoPresident
James MelfiBoard Member
Kathleen TomasinoBoard Member
Roselyn GaddBoard Member
Sal PonzioBoard Member
Therese MeechanBoard Member
Henry SforzaPast Preside
Nathan WalkerSecretary
Michael MartuccioVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$966,874
Program Service Revenue
$2,875
Investment Income
$56,117
Other Revenue
$5,191
All Other Contributions
$450
Change in Net Assets
$-456,509
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$819,338
Salaries, Compensation, and Employee Benefits$668,228
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$394,866--$394,866
Current Officers, Directors, Trustees, and Key Employees$61,824$73,595-$135,419
Fees for Services Other$84,793--$84,793
Pension Plan Contributions$63,529$10,303-$73,832
Other Employee Benefits$54,231$490-$54,721
Occupancy$44,733--$44,733
Fees for Services Legal-$24,031-$24,031
Office Expenses$4,147$12,718-$16,865
Payroll Taxes$8,324$1,066-$9,390
Insurance$8,604--$8,604
Fees for Services Accounting-$8,189-$8,189
Other Expenses$5,702--$5,702
Advertising$1,915--$1,915
Travel$1,580--$1,580
Total Functional Expenses$1,357,174$130,392$0$1,487,566
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
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
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

“A copy of the 990 is provided to each member of the board of directors prior to the return being submitted.”

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

“The board monitors all transactions relating to the conflict of interest policy. All transactions must be approved by the board. In the event of a conflict of interest, the board member with a conflict of interest is required to abstain from that vote and a majority of the board is required for approval.”

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

“The board is responsible for approving all compensation agreements prior to any compensation being paid. All decisions made relating to compensation are recorded in the minutes of the board of directors. The board also reviews information of other similiar entity's compensation agreements prior to a decision being made.”

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

“SAME AS FOR LINE 15A”

Form 990, Page 6, Part VI, Line 19

“The association has the required documents available to the public at the office of the association upon request.”

Filing and Contact Details

Filer

Filer Name
Girard Free Library Association
EIN
34-6001229
Phone
3305452508
Address
105 EAST PROSPECT STREET, GIRARD, OH 44420

Signing Officer

Name
Sarah Gilpin
Title
Executive Director
Phone
3305452508
Signed
2025-09-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Gilpin
Formed
1920
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
18

Preparer

Firm
Masters & Jorgensen Inc
Address
1620 NILES CORTLAND RD NE STE B, WARREN, OH 44484-1017
Preparer
Michael a Jorgensen
Phone
3303992727
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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/GrossReceiptsRltdActivitiesAmt056278
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 IS PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS PRIOR TO THE RETURN BEING SUBMITTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD MONITORS ALL TRANSACTIONS RELATING TO THE CONFLICT OF INTEREST POLICY. ALL TRANSACTIONS MUST BE APPROVED BY THE BOARD. IN THE EVENT OF A CONFLICT OF INTEREST, THE BOARD MEMBER WITH A CONFLICT OF INTEREST IS REQUIRED TO ABSTAIN FROM THAT VOTE AND A MAJORITY OF THE BOARD IS REQUIRED FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD IS RESPONSIBLE FOR APPROVING ALL COMPENSATION AGREEMENTS PRIOR TO ANY COMPENSATION BEING PAID. ALL DECISIONS MADE RELATING TO COMPENSATION ARE RECORDED IN THE MINUTES OF THE BOARD OF DIRECTORS. THE BOARD ALSO REVIEWS INFORMATION OF OTHER SIMILIAR ENTITY'S COMPENSATION AGREEMENTS PRIOR TO A DECISION BEING MADE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SAME AS FOR LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ASSOCIATION HAS THE REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC AT THE OFFICE OF THE ASSOCIATION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
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/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SARAH GILPIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03305452508
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GIRARD FREE LIBRARY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0GIRA
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ReturnHeader/Filer/PhoneNum03305452508
ReturnHeader/Filer/USAddress/AddressLine1Txt0105 EAST PROSPECT STREET
ReturnHeader/Filer/USAddress/CityNm0GIRARD
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0030375471
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MASTERS & JORGENSEN INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01620 NILES CORTLAND RD NE STE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WARREN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0444841017
ReturnHeader/PreparerPersonGrp/PhoneNum03303992727
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL A JORGENSEN
ReturnHeader/ReturnTs02025-09-16T16:30:16-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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