Civic Intelligence

The Aloha Community Library Association

990 • Fiscal year 2023 • EIN 45-2937097

Jul 01, 2022 to Jun 30, 2023 • Filed on Dec 29, 2023

17455 SW Farmington Rd 26AAloha, OR 97007

(503) 259-0185

Siviq Scores

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

Liabilities / Assets

80th percentile

0.29x

Higher debt load relative to assets than 80% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

82nd percentile

0.34x

Higher debt load relative to revenue than 82% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

44th percentile

1.3%

Higher net margin than 44% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

75th percentile

$67,794

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 10.0% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

86th percentile

43%

Faster asset growth than 86% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

32nd percentile

-3.6%

Faster revenue growth than 32% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$779,044

Up $236,088 (+43%) from 2022

Net Assets

Up

$550,159

Up $8,892 (+1.6%) from 2022

Liabilities

Up

$228,885

Up $227,196 (+13452%) from 2022

Revenue

Down

$677,184

Down $25,258 (-3.6%) from 2022

Expenses

Up

$668,292

Up $25,456 (+4.0%) from 2022

Net Income

Down

$8,892

Down $50,714 (-85%) from 2022

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2013: $39,659Liabilities 2013: $1,4942013Assets 2014: $95,249Liabilities 2014: $1,5322014Assets 2015: $67,077Liabilities 2015: $3,1272015Assets 2016: $192,868Liabilities 2016: $2,452Net Assets 2016: $190,4162016Assets 2017: $420,750Liabilities 2017: $765Net Assets 2017: $419,9852017Assets 2018: $487,764Liabilities 2018: $0Net Assets 2018: $487,7642018Assets 2019: $452,180Liabilities 2019: $0Net Assets 2019: $452,1802019Assets 2020: $484,884Liabilities 2020: $85,069Net Assets 2020: $399,8152020Assets 2021: $490,373Liabilities 2021: $8,712Net Assets 2021: $481,6612021Assets 2022: $542,956Liabilities 2022: $1,689Net Assets 2022: $541,2672022Assets 2023: $779,044Liabilities 2023: $228,885Net Assets 2023: $550,1592023Assets 2024: $720,700Liabilities 2024: $166,098Net Assets 2024: $554,6022024

Highlighted filing

2023

Assets$779,044
Liabilities$228,885
Net Assets$550,159

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2013: $60,319Expenses 2013: $46,193Net Income 2013: $14,1262013Revenue 2014: $126,722Expenses 2014: $71,449Net Income 2014: $55,2732014Revenue 2015: $84,798Expenses 2015: $114,565Net Income 2015: -$29,7672015Revenue 2016: $250,595Expenses 2016: $124,129Net Income 2016: $126,4662016Revenue 2017: $604,847Expenses 2017: $375,278Net Income 2017: $229,5692017Revenue 2018: $580,637Expenses 2018: $512,858Net Income 2018: $67,7792018Revenue 2019: $607,881Expenses 2019: $643,465Net Income 2019: -$35,5842019Revenue 2020: $618,674Expenses 2020: $671,039Net Income 2020: -$52,3652020Revenue 2021: $728,043Expenses 2021: $646,197Net Income 2021: $81,8462021Revenue 2022: $702,442Expenses 2022: $642,836Net Income 2022: $59,6062022Revenue 2023: $677,184Expenses 2023: $668,292Net Income 2023: $8,8922023Revenue 2024: $697,003Expenses 2024: $692,560Net Income 2024: $4,4432024

Highlighted filing

2023

Revenue$677,184
Expenses$668,292
Net Income$8,892
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Dec 29, 2023
Return Version
2022v5.0
Gross Receipts
$677,184
Mission and Program Overview

Mission

The aloha community library serves as a gateway to lifelong learning and enrichment for our community, bringing people, information and ideas together.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$206,904$220,794▲ $13,890
Cash and Non-Interest-Bearing Accounts$237,282$192,901▼ $44,381
Land, Buildings, and Equipment, Net$98,770$136,747▲ $37,977
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$542,956$779,044▲ $236,088
Other Assets Total-$228,602-
Liabilities
Other Liabilities-$228,602-
Accounts Payable and Accrued Expenses$1,689$283▼ $1,406
Total Liabilities$1,689$228,885▲ $227,196
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$470,489$544,238▲ $73,749
Net Assets With Donor Restrictions$70,778$5,921▼ $64,857
Total Net Assets Fund Balance$541,267$550,159▲ $8,892
Total Liabilities and Net Assets / Fund Balance$542,956$779,044▲ $236,088

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$79,144$110,098$189,242
Equipment$57,603$67,651$125,254
Other Assets Org$228,602--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$120,000-▲ $4,669$4,669$120,000
2021$120,000-▲ $406$406$120,000
2020$120,000-▲ $126$126$120,000
2019$120,000-▲ $1,698$1,698$120,000
2018-$120,000▲ $1,759$1,759$120,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Terri PalmerLibrary DirectorFT$61,369$6,425$67,794

Board Members and Trustees

NameTitle
Beth LewisPresident
Julie FairmanVice President
Daniel HauserDirector
Dick SchoutenDirector
Helen ChandlerDirector
Melanie BellesDirector
RON O'CONNORDirector
Kim ThomasSecretary
Jessica OttoTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Bales Farmington LLCRent13520 NW LAKEVIEW DR, Portland, OR 97229$114,946
Revenue and Support

Revenue Composition

Contributions and Grants
$642,757
Program Service Revenue
$5,721
Investment Income
$4,669
Other Revenue
$24,037
All Other Contributions
$75,181
Change in Net Assets
$8,892
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$435,218
Other Expenses$233,074
Total Fundraising Expense$16,230
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$235,580$49,755$10,047$295,382
Occupancy$116,689$1,360$209$118,258
Current Officers, Directors, Trustees, and Key Employees$54,069$11,419$2,306$67,794
Payroll Taxes$35,176$7,429$1,500$44,105
Other Employee Benefits$22,281$4,706$950$27,937
Depreciation Depletion$22,607$283$44$22,934
Other Expenses$6,626$20,135$1,174$6,626
Total Functional Expenses$556,975$95,087$16,230$668,292
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$228,602
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
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

The form 990 filing was reveiwed by the finance committee and presented to the board at its monthly board meeting prior to being filed.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy is reviewed annually by the board. Board members are reminded of their duty to disclose any conflicts of interest per the policy, and are asked if there are any that they need to disclose.

Form 990, Part VI, Section C, Line 19

Available on website and upon request.

Filing and Contact Details

Filer

Filer Name
Aloha Community Library Association
EIN
45-2937097
Phone
5032590185
Address
17455 SW Farmington Rd 26A, Aloha, OR 97007

Signing Officer

Name
Beth Lewis
Title
President
Signed
2023-12-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Beth Lewis
Formed
2011
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
20
Volunteers
50

Preparer

Firm
Kern & Thompson LLC
Address
1800 SW First Avenue Suite 410, Portland, OR 97201
Preparer
Richard V Proulx CPA
Phone
5032223338
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Board designated reserve for working capital, and for strategic and future endowment purposes.

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IRS990/OccupancyGrp/ProgramServicesAmt0116689
IRS990/OccupancyGrp/TotalAmt0118258
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt0228602
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0950
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04706
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt022281
IRS990/OtherEmployeeBenefitsGrp/TotalAmt027937
IRS990/OtherExpensesGrp/Desc0OTHER OPERATING EXPENSES
IRS990/OtherExpensesGrp/Desc1LIBRARY COLLECTION EXPENSE
IRS990/OtherExpensesGrp/Desc2PROGRAM EXPENSE
IRS990/OtherExpensesGrp/FundraisingAmt01174
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt020135
IRS990/OtherExpensesGrp/ProgramServicesAmt034432
IRS990/OtherExpensesGrp/ProgramServicesAmt129515
IRS990/OtherExpensesGrp/ProgramServicesAmt26626
IRS990/OtherExpensesGrp/TotalAmt055741
IRS990/OtherExpensesGrp/TotalAmt129515
IRS990/OtherExpensesGrp/TotalAmt26626
IRS990/OtherLiabilitiesGrp/EOYAmt0228602
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt010047
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt049755
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0235580
IRS990/OtherSalariesAndWagesGrp/TotalAmt0295382
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01500
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07429
IRS990/PayrollTaxesGrp/ProgramServicesAmt035176
IRS990/PayrollTaxesGrp/TotalAmt044105
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0BETH LEWIS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0519200
IRS990/ProgramServiceRevenueGrp/Desc0OVERDUE FINES AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05721
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05721
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0678068
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0415
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0222482
IRS990/PYOtherRevenueAmt019460
IRS990/PYProgramServiceRevenueAmt04499
IRS990/PYRevenuesLessExpensesAmt059606
IRS990/PYSalariesCompEmpBnftPaidAmt0420354
IRS990/PYTotalExpensesAmt0642836
IRS990/PYTotalRevenueAmt0702442
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt08892
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt029758
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0206904
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0220794
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0642757
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0678068
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0715413
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0584898
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0570934
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03192070
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04669
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0415
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0143
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05227
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0138570
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99840
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt03192070
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0642757
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0678068
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0715413
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0584898
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0570934
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03192070
IRS990ScheduleA/TotalSupportAmt03197297
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0120000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0120000
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt04669
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt04669
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0120000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0120000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0406
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0406
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0120000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0120000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0126
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0126
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0120000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0120000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01698
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt01698
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0120000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0120000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01759
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt01759
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt057603
IRS990ScheduleD/EquipmentGrp/DepreciationAmt067651
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0125254
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt079144
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0110098
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0189242
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0228602
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPERATING LEASE RIGHT-OF-USE ASSET
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0228602
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOARD DESIGNATED RESERVE FOR WORKING CAPITAL, AND FOR STRATEGIC AND FUTURE ENDOWMENT PURPOSES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0136747

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