Civic Intelligence

Milford District Free Public Library Commission

990 • Fiscal year 2017 • EIN 51-0099181

Jul 01, 2016 to Jun 30, 2017 • Filed on Sep 20, 2017

11 SE Front StMilford, DE 19963

(302) 422-8996

Siviq Scores

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

Liabilities / Assets

8th percentile

0.00x

Higher debt load relative to assets than 8% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

8th percentile

0.00x

Higher debt load relative to revenue than 8% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

11th percentile

-21%

Higher net margin than 11% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

26th percentile

$62,195

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

26th percentile

-2.2%

Faster asset growth than 26% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

65th percentile

12%

Faster revenue growth than 65% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$5,140,282

Down $113,270 (-2.2%) from 2016

Net Assets

Down

$5,139,187

Down $114,365 (-2.2%) from 2016

Liabilities

Up

$1,095

Up $1,095 from 2016

Revenue

Up

$699,380

Up $72,747 (+12%) from 2016

Expenses

Up

$847,698

Up $72,884 (+9.4%) from 2016

Net Income

Down

-$148,318

Down $137 (-0.1%) from 2016

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $5,353,591Liabilities 2011: $8Net Assets 2011: $5,353,5832011Assets 2012: $5,483,986Liabilities 2012: $0Net Assets 2012: $5,483,9862012Assets 2013: $5,444,800Liabilities 2013: $0Net Assets 2013: $5,444,8002013Assets 2014: $5,474,238Liabilities 2014: $0Net Assets 2014: $5,474,2382014Assets 2015: $5,401,733Liabilities 2015: $0Net Assets 2015: $5,401,7332015Assets 2016: $5,253,552Liabilities 2016: $0Net Assets 2016: $5,253,5522016Assets 2017: $5,140,282Liabilities 2017: $1,095Net Assets 2017: $5,139,1872017Assets 2018: $4,870,359Liabilities 2018: $750Net Assets 2018: $4,869,6092018Assets 2019: $4,668,160Liabilities 2019: $750Net Assets 2019: $4,667,4102019Assets 2020: $4,539,584Liabilities 2020: $750Net Assets 2020: $4,538,8342020Assets 2021: $4,545,662Liabilities 2021: $750Net Assets 2021: $4,544,9122021Assets 2022: $4,245,694Liabilities 2022: $0Net Assets 2022: $4,245,6942022Assets 2023: $4,417,789Liabilities 2023: $0Net Assets 2023: $4,417,7892023Assets 2024: $4,728,169Liabilities 2024: $0Net Assets 2024: $4,728,1692024Assets 2025: $5,006,141Liabilities 2025: $0Net Assets 2025: $5,006,1412025

Highlighted filing

2017

Assets$5,140,282
Liabilities$1,095
Net Assets$5,139,187

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,163,441Expenses 2011: $680,536Net Income 2011: $482,9052011Expenses 2012: $740,0662012Revenue 2013: $710,630Expenses 2013: $749,816Net Income 2013: -$39,1862013Revenue 2014: $811,919Expenses 2014: $782,481Net Income 2014: $29,4382014Revenue 2015: $708,104Expenses 2015: $780,609Net Income 2015: -$72,5052015Revenue 2016: $626,633Expenses 2016: $774,814Net Income 2016: -$148,1812016Revenue 2017: $699,380Expenses 2017: $847,698Net Income 2017: -$148,3182017Revenue 2018: $634,698Expenses 2018: $931,249Net Income 2018: -$296,5512018Revenue 2019: $674,465Expenses 2019: $890,966Net Income 2019: -$216,5012019Revenue 2020: $815,900Expenses 2020: $934,665Net Income 2020: -$118,7652020Revenue 2021: $748,627Expenses 2021: $911,135Net Income 2021: -$162,5082021Revenue 2022: $876,759Expenses 2022: $1,047,557Net Income 2022: -$170,7982022Revenue 2023: $1,096,412Expenses 2023: $1,031,794Net Income 2023: $64,6182023Revenue 2024: $1,183,624Expenses 2024: $955,571Net Income 2024: $228,0532024Revenue 2025: $1,219,658Expenses 2025: $941,686Net Income 2025: $277,9722025

Highlighted filing

2017

Revenue$699,380
Expenses$847,698
Net Income-$148,318
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Sep 20, 2017
Return Version
2016v3.0
Gross Receipts
$701,503
Mission and Program Overview

Mission

Library services for residents of Milford School District, Kent & Sussex Counties including provide access and guidance to information and materials to fulfill edcuational, informational, recreational and cultural needs.

Library services residents of milford school district provide access and guidance to information and materials to fulfill educational, informational, recreational and cultural needs of the residents on the milford school district and surrounding area

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,173,530$4,024,665▼ $148,865
Investments Program Related$447,829$647,637▲ $199,808
Savings and Temporary Cash Investments$474,236$342,046▼ $132,190
Cash and Non-Interest-Bearing Accounts$157,957$125,934▼ $32,023
Total Assets$5,253,552$5,140,282▼ $113,270
Liabilities
Unsecured Notes Loans Payable-$750-
Accounts Payable and Accrued Expenses-$345-
Total Liabilities$0$1,095▲ $1,095
Net Assets / Fund Balance
Unrestricted Net Assets$5,253,552$5,139,187▼ $114,365
Total Net Assets Fund Balance$5,253,552$5,139,187▼ $114,365
Total Liabilities and Net Assets / Fund Balance$5,253,552$5,140,282▼ $113,270

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$645,394--
Buildings$3,564,877$1,401,317-
Land$374,860--
Equipment$84,928$300,356-
Leasehold Improvements-$300,204-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sandra K HudsonExec DirectorFT$62,195$62,195

Board Members and Trustees

NameTitle
Lois StudtePresident
Denise BakerDirector
Jo WoodSecretary
Ray LynchTreasurer
Peggy ReillyV Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$538,851
Program Service Revenue
$120,526
Investment Income
$34,626
Other Revenue
$5,377
All Other Contributions
$25,359
Change in Net Assets
$-148,318
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$450,291
Salaries, Compensation, and Employee Benefits$394,407
Grants and Similar Amounts Paid$3,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$272,589$0$0$272,589
Depreciation Depletion$172,861$0$0$172,861
Occupancy$132,611$0$0$132,611
Current Officers, Directors, Trustees, and Key Employees$0$65,108$0$65,108
Office Expenses$31,517$0$0$31,517
Payroll Taxes$20,797$4,973$0$25,770
Other Employee Benefits$20,076$3,726$0$23,802
Insurance$16,257$0$0$16,257
Other Expenses$12,754$0$0$12,754
Pension Plan Contributions$4,538$2,600$0$7,138
Fees for Service Investment Mgmnt Fees$0$5,474$0$5,474
Fees for Services Accounting$0$4,367$0$4,367
Grants to Domestic Individuals$3,000--$3,000
Conferences and Meetings$1,135$0$0$1,135
Advertising$160$0$0$160
Total Functional Expenses$761,450$86,248$0$847,698
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
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Milford District Free Public Library Commission
EIN
51-0099181
Phone
3024228996
Address
11 SE FRONT ST, MILFORD, DE 19963

Signing Officer

Name
Sandra Kay Hudson
Title
Director
Phone
3024228996
Signed
2017-09-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sandra Kay Hudson
Formed
1920
Legal Domicile
De
Voting Board Members
5
Independent Board Members
5
Employees
22
Volunteers
35

Preparer

Firm
Sandra S Gulledge CPA PA
Address
19 N Walnut St, Milford, DE 19963
Preparer
Sandra S Gulledge
Phone
3024225005
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The executive director reviews the return and presents to the board.

Pt VI, Line 15B

The board approves all salaries during the budget process

Pt XII, Line 2C

The accountant is selected by sussex county government

Pt VI, Line 8A

Minutes are maintained by the recording secretary and kept at the office

Pt VI, Line 8B

Any committee meeting minutes are maintained at office

Pt VI, Line 15A

Salaries are approved as part of the budget process

Pt VI, Line 19

All governing documents are available upon written request to the director of the library

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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0474236
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0342046
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part II, Line 10 Description: PROGRAM REVENUE 2012: 87078. 2013: 75626. 2014: 144070. 2015: 99215. 2016: 120526. Description: 990T HEALTH INS REIMB 2013: 2423. 2014: 3646.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt025359
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt020292
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt022564
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0173293
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt081500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0323008
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt040003
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01219
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt017076
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt078371
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt057130
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0193799
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0120526
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt099215
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0147716
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt078049
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt087078
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0532584
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.79600
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.80230
IRS990ScheduleA/PublicSupportTotal170Amt02833790
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0513492
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0507944
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0522278
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0482206
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0484862
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt02510782
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0538851
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0528236
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0544842
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0655499
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0566362
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02833790
IRS990ScheduleA/TotalSupportAmt03560173
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/BuildingsGrp/BookValueAmt03564877
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01401317
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt04966194
IRS990ScheduleD/EquipmentGrp/BookValueAmt084928
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0300356
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0385284
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt02243
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt1645394
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0COMMUNITY FOUNDATION
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc1QUESTAR CAPITAL
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd1F
IRS990ScheduleD/LandGrp/BookValueAmt0374860
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0374860
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0300204
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0300204
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04024665
IRS990ScheduleD/TotalBookValueProgramRltdAmt0647637
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR REVIEWS THE RETURN AND PRESENTS TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD APPROVES ALL SALARIES DURING THE BUDGET PROCESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ACCOUNTANT IS SELECTED BY SUSSEX COUNTY GOVERNMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MINUTES ARE MAINTAINED BY THE RECORDING SECRETARY AND KEPT AT THE OFFICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANY COMMITTEE MEETING MINUTES ARE MAINTAINED AT OFFICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SALARIES ARE APPROVED AS PART OF THE BUDGET PROCESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST TO THE DIRECTOR OF THE LIBRARY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt XII, Line 2c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05253552
IRS990/TotalAssetsEOYAmt05140282
IRS990/TotalAssetsGrp/BOYAmt05253552
IRS990/TotalAssetsGrp/EOYAmt05140282
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0538851
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt086248
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0761450
IRS990/TotalFunctionalExpensesGrp/TotalAmt0847698
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt01095
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt01095
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05253552
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05139187
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt03737
IRS990/TotalProgramServiceExpensesAmt0761450
IRS990/TotalProgramServiceRevenueAmt0120526
IRS990/TotalReportableCompFromOrgAmt062195
IRS990/TotalRevenueGrp/ExclusionAmt040003
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0120526
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0699380
IRS990/TotalVolunteersCnt035
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05253552
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05140282
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt05253552
IRS990/UnrestrictedNetAssetsGrp/EOYAmt05139187
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0750

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.01$0.00$5.01$1.22$0.94$0.28
2024Detailed filing. Detailed filing data is available for this year.$4.73$0.00$4.73$1.18$0.96$0.23
2023Detailed filing. Detailed filing data is available for this year.$4.42$0.00$4.42$1.10$1.03$0.06
2022Detailed filing. Detailed filing data is available for this year.$4.25$0.00$4.25$0.88$1.05$0.17
2021Detailed filing. Detailed filing data is available for this year.$4.55$0.00$4.54$0.75$0.91$0.16
2020Detailed filing. Detailed filing data is available for this year.$4.54$0.00$4.54$0.82$0.93$0.12
2019Detailed filing. Detailed filing data is available for this year.$4.67$0.00$4.67$0.67$0.89$0.22
2018Detailed filing. Detailed filing data is available for this year.$4.87$0.00$4.87$0.63$0.93$0.30
2017Detailed filing. Detailed filing data is available for this year.$5.14$0.00$5.14$0.70$0.85$0.15
2016Detailed filing. Detailed filing data is available for this year.$5.25$0.00$5.25$0.63$0.77$0.15
2015Detailed filing. Detailed filing data is available for this year.$5.40$0.00$5.40$0.71$0.78$0.07
2014Summary only. Only limited summary data is available for this year.$5.47$0.00$5.47$0.81$0.78$0.03
2013Summary only. Only limited summary data is available for this year.$5.44$0.00$5.44$0.71$0.75$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.48$0.00$5.48$0.74
2011Summary only. Only limited summary data is available for this year.$5.35$0.00$5.35$1.16$0.68$0.48