Civic Intelligence

Mercer County District Library

990 • Fiscal year 2023 • EIN 34-6400268

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 08, 2024

Organization Profilewww.mercerlibrary.org
303 N Main StCelina, OH 45822

(419) 586-4442

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

17th percentile

0.00x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

25th percentile

-8.6%

Higher net margin than 25% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

80th percentile

$135,626

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 9.6% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

6th percentile

-22%

Faster asset growth than 6% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

42nd percentile

2.6%

Faster revenue growth than 42% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets17th percentile

Assets

Down

$445,844

Down $122,520 (-22%) from 2022

Net Assets

Down

$445,844

Down $122,520 (-22%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue17th percentileNet Margin25th percentile

Revenue

Up

$1,419,972

Up $35,675 (+2.6%) from 2022

Expenses

Up

$1,542,492

Up $59,921 (+4.0%) from 2022

Net Income

Down

-$122,520

Down $24,246 (-25%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth6th percentile

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

$1.5M$1.0M$500K$0Assets 2018: $394,691Liabilities 2018: $0Net Assets 2018: $394,6912018Assets 2019: $424,691Liabilities 2019: $0Net Assets 2019: $424,6912019Assets 2020: $581,401Liabilities 2020: $0Net Assets 2020: $581,4012020Assets 2021: $666,638Liabilities 2021: $0Net Assets 2021: $666,6382021Assets 2022: $568,364Liabilities 2022: $0Net Assets 2022: $568,3642022Assets 2023: $445,844Liabilities 2023: $0Net Assets 2023: $445,8442023Assets 2024: $1,210,668Liabilities 2024: $0Net Assets 2024: $1,210,6682024

Highlighted filing

2023

Assets$445,844
Liabilities$0
Net Assets$445,844
Open 2023 Filing

Operations Trend

Revenue Growth42nd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2018: $1,186,275Expenses 2018: $1,239,347Net Income 2018: -$53,0722018Revenue 2019: $1,175,349Expenses 2019: $1,145,349Net Income 2019: $30,0002019Revenue 2020: $1,306,334Expenses 2020: $1,149,624Net Income 2020: $156,7102020Revenue 2021: $1,280,745Expenses 2021: $1,195,508Net Income 2021: $85,2372021Revenue 2022: $1,384,297Expenses 2022: $1,482,571Net Income 2022: -$98,2742022Revenue 2023: $1,419,972Expenses 2023: $1,542,492Net Income 2023: -$122,5202023Revenue 2024: $2,179,873Expenses 2024: $1,415,049Net Income 2024: $764,8242024

Highlighted filing

2023

Revenue$1,419,972
Expenses$1,542,492
Net Income-$122,520
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 8, 2024
Return Version
2023v5.1
Gross Receipts
$1,419,972
Mission and Program Overview

Mission

State of Ohio political sub-division organized under the Ohio Revised Code to provide public library services to a county population of 40,000 people. The County District Library circulates education materials to the population.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$568,364$445,844▼ $122,520
Cap Stk Tr Prin Current Funds$568,364$445,844▼ $122,520
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$568,364$445,844▼ $122,520
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$568,364$445,844▼ $122,520
Total Liabilities and Net Assets / Fund Balance$568,364$445,844▼ $122,520
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth MuetherExecutive DirectorFT$80,078$55,548$135,626

Board Members and Trustees

NameTitle
Thomas WattsPresident
Marie McClurgVice President
Andrea StrableDirector
Carol HoneDirector
Elaine MaurerDirector
Jane WoodsDirector
Rick StahlDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,385,966
Program Service Revenue
$13,333
Investment Income
$20,673
Other Revenue
$0
All Other Contributions
$9,907
Change in Net Assets
$-122,520
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$899,447
Other Expenses$643,045
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$524,252$92,515-$616,767
Fees for Services Other$95,665$16,882-$112,547
Pension Plan Contributions$82,582$14,573-$97,155
Other Employee Benefits$79,359$14,005-$93,364
Current Officers, Directors, Trustees, and Key Employees$68,066$12,012-$80,078
Occupancy$56,385$9,950-$66,335
All Other Expenses$50,276$6,986-$57,262
Office Expenses$24,493$4,322-$28,815
Other Expenses$20,566$7,431-$20,566
Conferences and Meetings$12,235$2,159-$14,394
Payroll Taxes$10,271$1,812-$12,083
Fees for Services Accounting$7,171$1,265-$8,436
Insurance$6,955$1,227-$8,182
Total Functional Expenses$1,357,353$185,139$0$1,542,492
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
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, Part VI, Section B, Line 11B

“990 was reviewed with Executive Director and Fiscal Officer before filing.”

Form 990, Part VI, Section C, Line 19

“Information is available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Mercer County Library District
EIN
34-6400268
Phone
4195864442
Address
303 N Main St, Celina, OH 45822

Signing Officer

Name
Elizabeth Muether
Title
Executive Director
Signed
2024-07-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Muether
Formed
1969
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
46
Volunteers
10

Preparer

Firm
Dickerson CPA PLLC
Address
3005 S Lamar Blvd Ste D109 277, Austin, TX 78704-8864
Preparer
Aaron Dickerson CPA CVA CFE
Phone
5122224016
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

“OTHER PROGRAM SERVICES 4: Children's Programs OTHER PROGRAM SERVICES 5: All age programs OTHER PROGRAM SERVICES 6: Test proctoring OTHER PROGRAM SERVICES 7: Computer training”

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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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IRS990/ReportLandBuildingEquipmentInd0false
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt08738
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: Children's Programs OTHER PROGRAM SERVICES 5: All age programs OTHER PROGRAM SERVICES 6: Test proctoring OTHER PROGRAM SERVICES 7: Computer training
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1990 was reviewed with Executive Director and Fiscal Officer before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Information is available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
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IRS990/TotalProgramServiceRevenueAmt013333
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01419972
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IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0303 N Main St
IRS990/USAddress/CityNm0Celina
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd0458221693
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Elizabeth Muether
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$445,844
Liabilities
$0
Net assets
$445,844
Revenue
$1,419,972
Expenses
$1,542,492
Net income
-$122,520
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.21$0.00$1.21$2.18$1.42$0.76
2023Detailed filing. Detailed filing data is available for this year.$0.45$0.00$0.45$1.42$1.54$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$1.38$1.48$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$1.28$1.20$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.58$0.00$0.58$1.31$1.15$0.16
2019Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$1.18$1.15$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$1.19$1.24$0.05