Civic Intelligence

The Association for Rural and Small Libraries

EIN 45-1470895 • 501(c)3 • Seattle, WA

Profile

Arsl builds strong communities through advocacy, professional development, and elevating the impact of rural and small libraries.

PO Box 33731Seattle, WA 98133

www.arsl.org

Siviq Scores

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

Liabilities / Assets

68th percentile

0.21x

Higher debt load relative to assets than 68% of similar nonprofits.

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

Liabilities / Revenue

45th percentile

0.05x

Higher debt load relative to revenue than 45% of similar nonprofits.

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

Net Margin

20th percentile

-12%

Higher net margin than 20% of similar nonprofits.

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

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

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

Asset Growth

3rd percentile

-71%

Faster asset growth than 3% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

94th percentile

160%

Faster revenue growth than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets68th percentile

Assets

Down

$355,147

Down $855,958 (-71%) from 2023

Liabilities

Down

$74,869

Down $694,280 (-90%) from 2023

Net Assets

Down

$280,278

Down $161,678 (-37%) from 2023

Operations
Liabilities / Revenue45th percentileNet Margin20th percentile

Revenue

Up

$1,375,590

Up $846,655 (+160%) from 2023

Expenses

Up

$1,536,678

Up $926,491 (+152%) from 2023

Net Income

Down

-$161,088

Down $79,836 (-98%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth3rd percentile

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

$1.5M$1.0M$500K$0Assets 2011: $92,482Liabilities 2011: $02011Assets 2012: $79,366Liabilities 2012: $02012Assets 2013: $105,125Liabilities 2013: $02013Assets 2014: $107,241Liabilities 2014: $750Net Assets 2014: $106,4912014Assets 2015: $133,219Liabilities 2015: $02015Assets 2016: $191,775Net Assets 2016: $191,7752016Assets 2017: $257,566Liabilities 2017: $17,092Net Assets 2017: $240,4742017Assets 2018: $371,652Liabilities 2018: $25,388Net Assets 2018: $346,2642018Assets 2019: $469,370Liabilities 2019: $26,778Net Assets 2019: $442,5922019Assets 2020: $491,877Liabilities 2020: $56,533Net Assets 2020: $435,3442020Assets 2021: $577,773Liabilities 2021: $137,758Net Assets 2021: $440,0152021Assets 2022: $594,148Liabilities 2022: $80,663Net Assets 2022: $513,4852022Assets 2023: $1,211,105Liabilities 2023: $769,149Net Assets 2023: $441,9562023Assets 2024: $355,147Liabilities 2024: $74,869Net Assets 2024: $280,2782024

Highlighted filing

2024

Assets$355,147
Liabilities$74,869
Net Assets$280,278
Open 2024 Filing

Operations Trend

Revenue Growth94th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $80,493Expenses 2011: $70,828Net Income 2011: $9,6652011Revenue 2012: $107,683Expenses 2012: $120,799Net Income 2012: -$13,1162012Revenue 2013: $142,992Expenses 2013: $117,233Net Income 2013: $25,7592013Revenue 2014: $128,511Expenses 2014: $127,145Net Income 2014: $1,3662014Revenue 2015: $183,417Expenses 2015: $156,689Net Income 2015: $26,7282015Revenue 2016: $165,824Expenses 2016: $107,268Net Income 2016: $58,5562016Revenue 2017: $192,388Expenses 2017: $143,874Net Income 2017: $48,5142017Revenue 2018: $288,064Expenses 2018: $182,254Net Income 2018: $105,8102018Revenue 2019: $325,023Expenses 2019: $228,695Net Income 2019: $96,3282019Revenue 2020: $189,524Expenses 2020: $196,766Net Income 2020: -$7,2422020Revenue 2021: $727,881Expenses 2021: $723,210Net Income 2021: $4,6712021Revenue 2022: $1,145,132Expenses 2022: $1,064,204Net Income 2022: $80,9282022Revenue 2023: $528,935Expenses 2023: $610,187Net Income 2023: -$81,2522023Revenue 2024: $1,375,590Expenses 2024: $1,536,678Net Income 2024: -$161,0882024

Highlighted filing

2024

Revenue$1,375,590
Expenses$1,536,678
Net Income-$161,088
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
$355,147
Liabilities
$74,869
Net assets
$280,278
Revenue
$1,375,590
Expenses
$1,536,678
Net income
-$161,088
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.07$0.28$1.38$1.54$0.16
2023Detailed filing. Detailed filing data is available for this year.$1.21$0.77$0.44$0.53$0.61$0.08
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.08$0.51$1.15$1.06$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.58$0.14$0.44$0.73$0.72$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.49$0.06$0.44$0.19$0.20$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.47$0.03$0.44$0.33$0.23$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.37$0.03$0.35$0.29$0.18$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.26$0.02$0.24$0.19$0.14$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.19$0.19$0.17$0.11$0.06
2015Summary only. Only limited summary data is available for this year.$0.13$0.00$0.18$0.16$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.13$0.13$0.00
2013Summary only. Only limited summary data is available for this year.$0.11$0.00$0.14$0.12$0.03
2012Summary only. Only limited summary data is available for this year.$0.08$0.00$0.11$0.12$0.01
2011Summary only. Only limited summary data is available for this year.$0.09$0.00$0.08$0.07$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 2, 2025
Return Version
2024v5.2
Gross Receipts
$1,375,590
Mission and Program Overview

Mission

The association for rural & small libraries, inc. Is a network of persons throughout the country dedicated to the positive growth and development of libraries.

Arsl builds strong communities through advocacy, professional development, and elevating the impact of rural and small libraries.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities-$150,694-
Savings and Temporary Cash Investments$250,114$104,160▼ $145,954
Cash and Non-Interest-Bearing Accounts$919,568$64,533▼ $855,035
Prepaid Expenses and Deferred Charges$34,753$23,590▼ $11,163
Accounts Receivable$6,670$12,170▲ $5,500
Total Assets$1,211,105$355,147▼ $855,958
Liabilities
Deferred Revenue$68,350$62,605▼ $5,745
Accounts Payable and Accrued Expenses$50,799$12,237▼ $38,562
Other Liabilities$650,000$27▼ $649,973
Total Liabilities$769,149$74,869▼ $694,280
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$441,956$280,278▼ $161,678
Total Net Assets Fund Balance$441,956$280,278▼ $161,678
Total Liabilities and Net Assets / Fund Balance$1,211,105$355,147▼ $855,958
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Jennie GarnerPast President
Patrick BodilyPresident
John ClextonVice Presidentpresident-elect
Kate LaughlinExecutive Director
Michelle UnderhillCosla Rep
Amy StoneRegional Representative
Phillip CarterRegional Representative
Sarah VantreaseRegional Representative
Tyler HahnRegional Representative
Amanda DohertySecretary
Erin BusbeaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,057,996
Program Service Revenue
$315,590
Investment Income
$1,329
Other Revenue
$675
All Other Contributions
$930,785
Change in Net Assets
$-161,088
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$811,990
Grants and Similar Amounts Paid$724,688
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$616,054--$616,054
Fees for Services Management$2,931$347,501-$350,432
Conferences and Meetings$238,792$32,085-$270,877
Other Expenses$129,117$1,705-$130,822
Grants to Domestic Individuals$108,634--$108,634
Information Technology$18,556$2,344-$20,900
Fees for Services Accounting$1,496$12,055-$13,551
Office Expenses$5,335$2,447-$7,782
Advertising$5,330$1,500-$6,830
Insurance-$1,093-$1,093
Total Functional Expenses$1,126,875$409,803$0$1,536,678
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Arvin A Brown Public LibraryRichford, VT501c3library srvcs and facility improvement$15,000
China Library AssociationChina Village, ME501c3library srvcs and facility improvement$15,000
Cook Memorial LibraryTamworth, NH501c3library srvcs and facility improvement$15,000
Cutler Memorial LibraryPlainfield, VT501c3library srvcs and facility improvement$15,000
Moultonborough Public LibraryMoultonborough, NH501c3library srvcs and facility improvement$15,000
Olive G Pettis Memorial LibraryGoshen, NH501c3library srvcs and facility improvement$15,000
Orford Social LibraryOrford, NH501c3library srvcs and facility improvement$15,000
Somesville Library AssociationMount Desert, ME501c3library srvcs and facility improvement$15,000
Town of East BridgewaterEast Bridgewater, MA501c3library srvcs and facility improvement$15,000
Town of EffinghamEffingham, NH501c3library srvcs and facility improvement$15,000
Town of GranvilleGranville, MA501c3library srvcs and facility improvement$15,000
Town of HancockLanesborough, MA501c3library srvcs and facility improvement$15,000
Town of HolbrookHolbrook, MA501c3library srvcs and facility improvement$15,000
Town of MonktonMonkton, VT501c3library srvcs and facility improvement$15,000
Town of PlainvillePlainville, MA501c3library srvcs and facility improvement$15,000
Town of RockinghamBellows Falls, VT501c3library srvcs and facility improvement$15,000
Town of VoluntownVoluntown, CT501c3library srvcs and facility improvement$15,000
Town of WebsterWebster, MA501c3library srvcs and facility improvement$15,000
WTA Hansen Memorial LibraryMars Hill, ME501c3library srvcs and facility improvement$15,000
Wells River Library AssociationWells River, VT501c3library srvcs and facility improvement$15,000
Whitefield LibraryWhitefield, ME501c3library srvcs and facility improvement$15,000
Peacham LibraryPeacham, VT501c3library srvcs and facility improvement$14,600
Hubbard Free LibraryHallowell, ME501c3library srvcs and facility improvement$14,500
New Ipswich LibraryNew Ipswich, NH501c3library srvcs and facility improvement$14,113
Town of WarrenWarren, VT501c3library srvcs and facility improvement$14,000
Monson Free Public LibraryMonson, ME501c3library srvcs and facility improvement$13,500
Town of WestfordWestford, VT501c3library srvcs and facility improvement$12,630
Norman Williams Public LibraryWoodstock, VT501c3library srvcs and facility improvement$12,500
Blake Memorial LibraryEast Corinth, VT501c3library srvcs and facility improvement$12,000
Town of WilmotWilmot, NH501c3library srvcs and facility improvement$12,000
Westminster West Public LibraryPutney, VT501c3library srvcs and facility improvement$12,000
Town of ChesterChester, VT501c3library srvcs and facility improvement$11,400
Town of MercerShawmut, ME501c3library srvcs and facility improvement$11,065
Town of BernardstonBernardston, MA501c3library srvcs and facility improvement$11,000
Bridgton Public LibraryBridgton, ME501c3library srvcs and facility improvement$10,885
Licia & Mason Beekley Community LibNew Hartford, CT501c3library srvcs and facility improvement$10,000
Town of AllenstownSuncook, NH501c3library srvcs and facility improvement$10,000
Town of CharlotteCharlotte, VT501c3library srvcs and facility improvement$9,093
Town of CastineCanton, ME501c3library srvcs and facility improvement$8,580
Town of HighgateHighgate Center, VT501c3library srvcs and facility improvement$8,000
Town of OrwellOrwell, VT501c3library srvcs and facility improvement$8,000
Town of HampdenHampden, ME501c3library srvcs and facility improvement$7,713
Greensboro Free LibraryGreensboro, VT501c3library srvcs and facility improvement$7,500
Gaylord Memorial LibrarySouth Hadley, MA501c3library srvcs and facility improvement$5,800
New Vineyard LibraryPalmyra, ME501c3library srvcs and facility improvement$5,175
Bennington Free LibraryBennington, VT501c3library srvcs and facility improvement$5,000
Craftsbury Public LibraryCraftsbury Common, VT501c3library srvcs and facility improvement$5,000
Dyer LibrarySaco, ME501c3library srvcs and facility improvement$5,000
Town of RandolphRandolph, VT501c3library srvcs and facility improvement$5,000
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$27
Governance and Compliance

Governance Checklist

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

Governance Explanations

Management duties delegation Part VI line 3

“Arsl contracts with primary source to manage operations, member support, events and financial management. Total cost was $201,900 plus expenses.”

Members or stockholder classes and rights Part VI line 6

“Arsl has individual, non-profit, advocate, student, library and business memberships. This is largely composed of librarians and libraries”

Member election for additional members Part VI line 7A

“Members in good standing may run for board election. All members have a vote in the annual board elections.”

Governing body decisions Part VI line 7B

“Changes to the organizations bylaws are subject to an approval vote of the membership.”

Form 990 governing body review Part VI line 11

“The 990 is shared with the board treasurer, president, and finance committee for review. The final version is shared with the board of directors.”

Conflict of interest policy compliance Part VI line 12C

“The policy is reviewed in an annual board orientation and the executive director monitors board activity over the course of the year.”

CEO executive director top management comp Part VI line 15A

“The board president and executive board review contract and performance with the management company on an annual basis.”

Governing documents etc available to public Part VI line 19

“Bylaws and select policies are available on the organizations website. Quarterly financial statements are available within board meeting minutes, published on the website.”

Filing and Contact Details

Filer

Filer Name
The Association for Rural and Small Libraries
EIN
45-1470895
In Care Of
% KATE LAUGHLIN
Phone
2064533579
Address
PO BOX 33731, SEATTLE, WA 98133

Signing Officer

Name
Kate Laughlin
Title
Executive Director
Phone
2064533579
Signed
2025-09-02
Discuss with paid preparer
No

Organization Details

Principal Officer
Kate Laughlin
Formed
1984
Legal Domicile
Wa
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
150

Preparer

Firm
The Sheriff CPA Services LLC
Address
10340 SE 187th Pl, Renton, WA 98055
Preparer
Shareef Abduhr-rahmaan
Phone
4257576915
Raw XML AppendixShowing 400 of 954 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.

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