Civic Intelligence

Washington County Free Library

990 • Fiscal year 2016 • EIN 52-6001038

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 18, 2017

100 South Potomac StreetHagerstown, MD 21740

(301) 739-3250

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.06x

Higher debt load relative to assets than 33% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

32nd percentile

0.09x

Higher debt load relative to revenue than 32% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

36th percentile

-0.9%

Higher net margin than 36% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

66th percentile

$160,767

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

30th percentile

-2.4%

Faster asset growth than 30% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

31st percentile

-4.1%

Faster revenue growth than 31% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Down

$9,939,785

Down $240,976 (-2.4%) from 2015

Net Assets

Down

$9,334,299

Down $245,403 (-2.6%) from 2015

Liabilities

Up

$605,486

Up $4,427 (+0.7%) from 2015

Revenue

Down

$7,072,469

Down $303,133 (-4.1%) from 2015

Expenses

Up

$7,135,181

Up $163,463 (+2.3%) from 2015

Net Income

Down

-$62,712

Down $466,596 (-116%) from 2015

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $12,189,836Liabilities 2011: $1,535,113Net Assets 2011: $10,654,7232011Assets 2012: $12,972,177Liabilities 2012: $2,136,282Net Assets 2012: $10,835,8952012Assets 2013: $12,003,704Liabilities 2013: $1,563,432Net Assets 2013: $10,440,2722013Assets 2014: $10,130,340Liabilities 2014: $433,863Net Assets 2014: $9,696,4772014Assets 2015: $10,180,761Liabilities 2015: $601,059Net Assets 2015: $9,579,7022015Assets 2016: $9,939,785Liabilities 2016: $605,486Net Assets 2016: $9,334,2992016Assets 2017: $10,715,261Liabilities 2017: $469,589Net Assets 2017: $10,245,6722017Assets 2018: $11,322,736Liabilities 2018: $678,889Net Assets 2018: $10,643,8472018Assets 2019: $12,213,404Liabilities 2019: $551,739Net Assets 2019: $11,661,6652019Assets 2020: $14,084,942Liabilities 2020: $1,309,741Net Assets 2020: $12,775,2012020Assets 2021: $15,931,235Liabilities 2021: $484,711Net Assets 2021: $15,446,5242021Assets 2022: $16,301,833Liabilities 2022: $595,746Net Assets 2022: $15,706,0872022Assets 2023: $18,684,377Liabilities 2023: $861,728Net Assets 2023: $17,822,6492023Assets 2024: $20,998,546Liabilities 2024: $987,693Net Assets 2024: $20,010,8532024

Highlighted filing

2016

Assets$9,939,785
Liabilities$605,486
Net Assets$9,334,299

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $8,320,5822011Expenses 2012: $14,597,0832012Expenses 2013: $9,213,5192013Revenue 2014: $6,926,142Expenses 2014: $7,845,346Net Income 2014: -$919,2042014Revenue 2015: $7,375,602Expenses 2015: $6,971,718Net Income 2015: $403,8842015Revenue 2016: $7,072,469Expenses 2016: $7,135,181Net Income 2016: -$62,7122016Revenue 2017: $8,086,091Expenses 2017: $7,579,714Net Income 2017: $506,3772017Revenue 2018: $9,001,073Expenses 2018: $8,460,433Net Income 2018: $540,6402018Revenue 2019: $8,916,673Expenses 2019: $8,339,860Net Income 2019: $576,8132019Revenue 2020: $8,573,856Expenses 2020: $7,737,840Net Income 2020: $836,0162020Revenue 2021: $8,989,975Expenses 2021: $7,111,714Net Income 2021: $1,878,2612021Revenue 2022: $8,756,633Expenses 2022: $7,734,957Net Income 2022: $1,021,6762022Revenue 2023: $8,412,751Expenses 2023: $7,676,507Net Income 2023: $736,2442023Revenue 2024: $10,081,308Expenses 2024: $8,239,123Net Income 2024: $1,842,1852024

Highlighted filing

2016

Revenue$7,072,469
Expenses$7,135,181
Net Income-$62,712
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 18, 2017
Return Version
2015v3.0
Gross Receipts
$7,555,077
Mission and Program Overview

Mission

The mission of the washington county free library system is to continually improve our service to the public by: providing the public with free access to library materials in a variety of formats promoting community entrichment, economic vitality and individual achievement through reading and lifelong learning helping people of all ages find information which meets their diverse personal, educational, and professional needs recognizing our responsibility to balance available resources to serve everyone in the community supplying the local government with state, national, and worldwide connectivity providing leadership in cooperative and innovative library service.

The washington county free library engages and strengthens our community by bringing people, information, and ideas together.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,235,083$4,548,169▲ $313,086
Rtn Earn Endowment Incm Other Fnds$4,539,009$4,435,657▼ $103,352
Cap Stk Tr Prin Current Funds$2,858,575$2,968,732▲ $110,157
Savings and Temporary Cash Investments$2,637,074$2,588,947▼ $48,127
Pd in Cap Srpls Land Bldg Eqp Fund$2,182,118$1,929,910▼ $252,208
Land, Buildings, and Equipment, Net$2,046,262$1,794,054▼ $252,208
Pledges and Grants Receivable$760,074$563,800▼ $196,274
Prepaid Expenses and Deferred Charges$288,439$256,134▼ $32,305
Accounts Receivable$11,039$23,488▲ $12,449
Total Assets$10,180,761$9,939,785▼ $240,976
Other Assets Total$202,790$165,193▼ $37,597
Liabilities
Other Liabilities$481,431$430,529▼ $50,902
Accounts Payable and Accrued Expenses$119,575$174,814▲ $55,239
Deferred Revenue$53$143▲ $90
Total Liabilities$601,059$605,486▲ $4,427
Net Assets / Fund Balance
Total Net Assets Fund Balance$9,579,702$9,334,299▼ $245,403
Total Liabilities and Net Assets / Fund Balance$10,180,761$9,939,785▼ $240,976

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,731,944$5,012,501$6,744,445
Equipment$62,110$222,567$284,677
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mary C BaykanDirector/secFT$143,117$17,650$160,767
Mary C BaykanDirector/secretary-$143,117$17,650$160,767
KATHLEEN M O'CONNELLAssistant DiFT$91,362$13,023$104,385
Elizabeth HulettRegional DirectorFT$81,740$13,897$95,637

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$6,640,900
Program Service Revenue
$161,520
Investment Income
$267,285
Other Revenue
$2,764
All Other Contributions
$114,535
Change in Net Assets
$-62,712

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,077,387
Revenue Not Reported on Financial Statements
$-4,918
Revenue Not Reported on Form 990
$-236,409
Other Revenue Adjustments
$-4,918
Total Revenue per Audited Statements
$6,840,978
Total Revenue per Form 990
$7,072,469
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,312,981
Other Expenses$2,734,666
Professional Fundraising Fees$87,534
Total Fundraising Expense$87,534
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,109,840$734,579-$2,844,419
Depreciation Depletion$1,105,049--$1,105,049
Office Expenses$322,353$327,832-$650,185
Pension Plan Contributions$335,999$112,000-$447,999
Other Employee Benefits$257,138$85,713-$342,851
Current Officers, Directors, Trustees, and Key Employees-$342,509-$342,509
Payroll Taxes$251,402$83,801-$335,203
Occupancy$203,072--$203,072
Fees for Services Other$31,404$64,740-$96,144
Fees for Services Professional Fundraising--$87,534$87,534
Fees for Services Accounting-$54,560-$54,560
Other Expenses$53,820$56,825-$53,820
All Other Expenses$8,894$37,490-$46,384
Advertising-$26,480-$26,480
Conferences and Meetings-$26,354-$26,354
Travel-$15,461-$15,461
Information Technology-$8,240-$8,240
Total Functional Expenses$4,743,755$2,303,892$87,534$7,135,181

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,193,817
Expenses per Audited Statements$7,135,181
Total Expenses per Form 990$7,135,181
Expenses Not Reported on Form 990$58,636
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$87,534
Fundraising Gross Income$7,682
Fundraising Direct Expenses$4,918
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Compensated Absences$334,588
Net Pension Liability$94,016
Deferred Inflows of Resources$1,925
Governance and Compliance

Governance Checklist

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

The form 990 is reviewed first by the administration department and is then made available for the board members.

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

Any purchase or contract entered into by the library is reviewed for potential connections with either members of the board or senior staff. If any connection is made, the connection is examined to determine if a conflict would exist. In addition to the conflict of interest policy of the library, members of

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

The personnel committee reviews the performance of the director for the past year. A recommendation is developed for compensation. The chair of the personnel committee makes the recommendation during a board meeting and after discussion, the full board votes.

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

The director is responsible for completing a performance review for the assistant director. A recommendation for compensation is made to the board by the director. After discussion, the full board votes.

Form 990, Page 6, Part VI, Line 19

The organization's documents are made availabe to the public upon receipt of the request in writing.

Filing and Contact Details

Filer

Filer Name
Washington County Free Library
EIN
52-6001038
Phone
3017393250
Address
100 SOUTH POTOMAC STREET, HAGERSTOWN, MD 21740

Signing Officer

Name
Mary C Baykan
Title
Director/secretary
Phone
3017393250
Signed
2017-01-18

Organization Details

Principal Officer
Mary C Baykan
Formed
1898
Legal Domicile
Md
Voting Board Members
8
Independent Board Members
8
Employees
105
Volunteers
12

Preparer

Firm
Smith Elliott Kearns & Company LLC
Address
480 N POTOMAC ST, HAGERSTOWN, MD 21740
Preparer
Terri M Shoemaker-kreit CPA
Phone
3017335020
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of the washington county free library system is to continually improve our service to the public by: providing the public with free access to library materials in a variety of formats promoting community entrichment, economic vitality and individual achievement through reading and lifelong learning helping people of all ages find information which meets their diverse personal, educational, and professional needs recognizing our responsibility to balance available resources to serve everyone in the community supplying the local government with state, national, and worldwide connectivity providing leadership in cooperative and innovative library service.

Form 990, Part XI, Line 9

Direct fundraising expenses 4,918 direct fundraising expenses -4,918

Financial Statement Notes

Schedule D, Page 2, Part III, Line 4

During the year ended june 30, 2015, the library commissioned the construction of a piece of art for display in the library. The cost of this asset was 135,856 and it is not subject to depreciation. The book value at june 30, 2016 reamins at the original cost of 135,856.

Schedule D, Page 3, Part X

The library is a not-for-profit organization as described under section 501(c)(3) of the internal revenue code and is exempt from federal income tax pursuant to section 501(a) of the internal revenue code. A liability for taxes is recorded when it is probable that the liability has been incurred and the amount of the liability can be reasonably estimated. If a tax liability is probable, but cannot be reasonably estimated, or it is reasonably possible that a tax liability has been incurred, disclosure is required.

Schedule D, Page 4, Part XI, Line 4B

Direct fundraising expenses -4,918

Schedule D, Page 4, Part XII, Line 2D

Direct fundraising expenses 4,918

Raw XML AppendixShowing 400 of 535 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0119575
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0174814
IRS990/AccountsReceivableGrp/BOYAmt011039
IRS990/AccountsReceivableGrp/EOYAmt023488
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE WASHINGTON COUNTY FREE LIBRARY ENGAGES AND STRENGTHENS OUR COMMUNITY BY BRINGING PEOPLE, INFORMATION, AND IDEAS TOGETHER.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt026480
IRS990/AdvertisingGrp/TotalAmt026480
IRS990/AllOtherContributionsAmt0114535
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt037490
IRS990/AllOtherExpensesGrp/ProgramServicesAmt08894
IRS990/AllOtherExpensesGrp/TotalAmt046384
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SARA MCCALL
IRS990/BooksInCareOfDetail/PhoneNum03017393250
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0100 S POTOMAC ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0HAGERSTOWN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd021740
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt02858575
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt02968732
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0true
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0342509
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0342509
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt026354
IRS990/ConferencesMeetingsGrp/TotalAmt026354
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt06640900
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0267285
IRS990/CYOtherExpensesAmt02734666
IRS990/CYOtherRevenueAmt02764
IRS990/CYProgramServiceRevenueAmt0161520
IRS990/CYRevenuesLessExpensesAmt0-62712
IRS990/CYSalariesCompEmpBnftPaidAmt04312981
IRS990/CYTotalExpensesAmt07135181
IRS990/CYTotalFundraisingExpenseAmt087534
IRS990/CYTotalProfFndrsngExpnsAmt087534
IRS990/CYTotalRevenueAmt07072469
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt053
IRS990/DeferredRevenueGrp/EOYAmt0143
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt01105049
IRS990/DepreciationDepletionGrp/TotalAmt01105049
IRS990/Desc0LIBRARY OPERATIONS
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt0105
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt04743755
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt054560
IRS990/FeesForServicesAccountingGrp/TotalAmt054560
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt064740
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt031404
IRS990/FeesForServicesOtherGrp/TotalAmt096144
IRS990/FeesForServicesProfFundraising/FundraisingAmt087534
IRS990/FeesForServicesProfFundraising/TotalAmt087534
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt817650
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt913023
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1013897
IRS990/Form990PartVIISectionAGrp/PersonNm0JOHN SCHNEBLY
IRS990/Form990PartVIISectionAGrp/PersonNm1KATHLEEN POOLE
IRS990/Form990PartVIISectionAGrp/PersonNm2ALFRED E MARTIN
IRS990/Form990PartVIISectionAGrp/PersonNm3ELLIE DOUB
IRS990/Form990PartVIISectionAGrp/PersonNm4BRENDAN FITZSIMMONS
IRS990/Form990PartVIISectionAGrp/PersonNm5MARGARET TRADER
IRS990/Form990PartVIISectionAGrp/PersonNm6GEORGE STONE
IRS990/Form990PartVIISectionAGrp/PersonNm7GREGORY R SNOOK
IRS990/Form990PartVIISectionAGrp/PersonNm8MARY C BAYKAN
IRS990/Form990PartVIISectionAGrp/PersonNm9KATHLEEN M O'CONNELL
IRS990/Form990PartVIISectionAGrp/PersonNm10ELIZABETH HULETT
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8143117
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt991362
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1081740
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR/SEC
IRS990/Form990PartVIISectionAGrp/TitleTxt9ASSISTANT DI
IRS990/Form990PartVIISectionAGrp/TitleTxt10REGIONAL DIR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01898
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt04918
IRS990/FundraisingGrossIncomeAmt07682
IRS990/GainOrLossGrp/OtherAmt05800
IRS990/GainOrLossGrp/SecuritiesAmt0159611
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt06526365
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt05800
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0637301
IRS990/GrossReceiptsAmt07555077
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt08240
IRS990/InformationTechnologyGrp/TotalAmt08240
IRS990/InvestmentIncomeGrp/ExclusionAmt0101874
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0101874
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt04235083
IRS990/InvestmentsPubTradedSecGrp/EOYAmt04548169
IRS990/IRPDocumentCnt046
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt05235068
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02046262
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01794054
IRS990/LandBldgEquipCostOrOtherBssAmt07029122
IRS990/LegalDomicileStateCd0MD
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0477690
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0true
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE MISSION OF THE WASHINGTON COUNTY FREE LIBRARY SYSTEM IS TO CONTINUALLY IMPROVE OUR SERVICE TO THE PUBLIC BY: PROVIDING THE PUBLIC WITH FREE ACCESS TO LIBRARY MATERIALS IN A VARIETY OF FORMATS PROMOTING COMMUNITY ENTRICHMENT, ECONOMIC VITALITY AND INDIVIDUAL ACHIEVEMENT THROUGH READING AND LIFELONG LEARNING HELPING PEOPLE OF ALL AGES FIND INFORMATION WHICH MEETS THEIR DIVERSE PERSONAL, EDUCATIONAL, AND PROFESSIONAL NEEDS RECOGNIZING OUR RESPONSIBILITY TO BALANCE AVAILABLE RESOURCES TO SERVE EVERYONE IN THE COMMUNITY SUPPLYING THE LOCAL GOVERNMENT WITH STATE, NATIONAL, AND WORLDWIDE CONNECTIVITY PROVIDING LEADERSHIP IN COOPERATIVE AND INNOVATIVE LIBRARY SERVICE.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt09579702
IRS990/NetAssetsOrFundBalancesEOYAmt09334299
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0165411
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0165411
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt02764
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt02764
IRS990/NetUnrlzdGainsLossesInvstAmt0-236409
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0203072
IRS990/OccupancyGrp/TotalAmt0203072
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0327832
IRS990/OfficeExpensesGrp/ProgramServicesAmt0322353
IRS990/OfficeExpensesGrp/TotalAmt0650185
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0202790
IRS990/OtherAssetsTotalGrp/EOYAmt0165193
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt085713
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0257138
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0342851
IRS990/OtherExpensesGrp/Desc0SERVICES & PROGRAM
IRS990/OtherExpensesGrp/Desc1COMMUNITY PROGRAMS
IRS990/OtherExpensesGrp/Desc2AUTOMATION
IRS990/OtherExpensesGrp/Desc3BLDG. CONSTRUCTION COSTS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0327308
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt156825
IRS990/OtherExpensesGrp/ProgramServicesAmt064784
IRS990/OtherExpensesGrp/ProgramServicesAmt153820
IRS990/OtherExpensesGrp/TotalAmt0327308
IRS990/OtherExpensesGrp/TotalAmt164784
IRS990/OtherExpensesGrp/TotalAmt256825
IRS990/OtherExpensesGrp/TotalAmt353820
IRS990/OtherLiabilitiesGrp/BOYAmt0481431
IRS990/OtherLiabilitiesGrp/EOYAmt0430529
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0734579
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02109840
IRS990/OtherSalariesAndWagesGrp/TotalAmt02844419
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt083801
IRS990/PayrollTaxesGrp/ProgramServicesAmt0251402
IRS990/PayrollTaxesGrp/TotalAmt0335203
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt02182118
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt01929910
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0112000
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0335999
IRS990/PensionPlanContributionsGrp/TotalAmt0447999
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0760074
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0563800
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0288439
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0256134
IRS990/PrincipalOfficerNm0MARY C BAYKAN
IRS990/PriorPeriodAdjustmentsAmt053718
IRS990/ProfessionalFundraisingInd0true
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0FINES
IRS990/ProgramServiceRevenueGrp/Desc1MISCELLANEOUS INCOME
IRS990/ProgramServiceRevenueGrp/Desc2FEES FOR SERVICES
IRS990/ProgramServiceRevenueGrp/Desc3PHOTOCOPYING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0119539
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt116611
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt212701
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt312669
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0119539
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt116611
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt212701
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt312669
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt06540874
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0671668
IRS990/PYOtherExpensesAmt02677220
IRS990/PYOtherRevenueAmt04530
IRS990/PYProgramServiceRevenueAmt0158530
IRS990/PYRevenuesLessExpensesAmt0403884
IRS990/PYSalariesCompEmpBnftPaidAmt04241613
IRS990/PYTotalExpensesAmt06971718
IRS990/PYTotalProfFndrsngExpnsAmt052885
IRS990/PYTotalRevenueAmt07375602
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-62712
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0161520
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt04539009
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt04435657
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02637074
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02588947
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 8,712
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt06640900
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt06540874
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt06455409
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt08176263
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt014782896
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt042596342
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0101874
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0142241
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0122595
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0121092
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0113535
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0601337
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0684828
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt07682
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt08712
IRS990ScheduleA/OtherIncome170Grp/TotalAmt016394
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98570
IRS990ScheduleA/PublicSupportPY170Pct00.98470
IRS990ScheduleA/PublicSupportTotal170Amt042596342
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt06640900
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt06540874
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt06455409
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt08176263
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt014782896
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt042596342
IRS990ScheduleA/TotalSupportAmt043214073
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
IRS990ScheduleC/DirectContactLegislatorsInd0false
IRS990ScheduleC/GrantsOtherOrganizationsAmt06500
IRS990ScheduleC/GrantsOtherOrganizationsInd0true
IRS990ScheduleC/MailingsMembersInd0false
IRS990ScheduleC/MediaAdvertisementsInd0false
IRS990ScheduleC/NotDescribedSection501c3Ind0false
IRS990ScheduleC/OtherActivitiesInd0false
IRS990ScheduleC/PaidStaffOrManagementInd0true
IRS990ScheduleC/PublicationsOrBroadcastInd0false
IRS990ScheduleC/RalliesDemonstrationsInd0false
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE LIBRARY PARTICIPATES IN PROFESSIONAL AND BUSINESS ORGANIZATIONS THAT FOCUS ON MAINTAINING STATE AND LOCAL FISCAL SUPPORT OF THE LIBRARY. IT IS A PARTICIPATING AGENCY IN HIRING LOBBYING FIRMS TO SERVE ON BEHALF OF THE LIBRARY.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART II-B, LINE 1
IRS990ScheduleC/TotalLobbyingExpendituresAmt06500
IRS990ScheduleC/VolunteersInd0false
IRS990ScheduleD/ArtPublicExhibitionAmountsGrp/AssetsIncludedAmt0135856
IRS990ScheduleD/CollectionUsedPubExhibitionInd0X
IRS990ScheduleD/EquipmentGrp/BookValueAmt062110
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0222567
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0284677
IRS990ScheduleD/ExpensesNotReportedAmt058636
IRS990ScheduleD/ExpensesSubtotalAmt07135181
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-236409
IRS990ScheduleD/OtherExpensesIncludedAmt04918
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01731944
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05012501
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06744445
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0334588
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt194016
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21925
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED COMPENSATED ABSENCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED INFLOWS OF RESOURCES
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-4918
IRS990ScheduleD/PriorYearAdjustmentsAmt053718
IRS990ScheduleD/RevenueNotReportedAmt0-236409
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-4918
IRS990ScheduleD/RevenueSubtotalAmt07077387
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DURING THE YEAR ENDED JUNE 30, 2015, THE LIBRARY COMMISSIONED THE CONSTRUCTION OF A PIECE OF ART FOR DISPLAY IN THE LIBRARY. THE COST OF THIS ASSET WAS 135,856 AND IT IS NOT SUBJECT TO DEPRECIATION. THE BOOK VALUE AT JUNE 30, 2016 REAMINS AT THE ORIGINAL COST OF 135,856.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE LIBRARY IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAX PURSUANT TO SECTION 501(A) OF THE INTERNAL REVENUE CODE. A LIABILITY FOR TAXES IS RECORDED WHEN IT IS PROBABLE THAT THE LIABILITY HAS BEEN INCURRED AND THE AMOUNT OF THE LIABILITY CAN BE REASONABLY ESTIMATED. IF A TAX LIABILITY IS PROBABLE, BUT CANNOT BE REASONABLY ESTIMATED, OR IT IS REASONABLY POSSIBLE THAT A TAX LIABILITY HAS BEEN INCURRED, DISCLOSURE IS REQUIRED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT FUNDRAISING EXPENSES -4,918
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3DIRECT FUNDRAISING EXPENSES 4,918

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$21.0$0.99$20.0$10.1$8.24$1.84
2023Detailed filing. Detailed filing data is available for this year.$18.7$0.86$17.8$8.41$7.68$0.74
2022Detailed filing. Detailed filing data is available for this year.$16.3$0.60$15.7$8.76$7.73$1.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.9$0.48$15.4$8.99$7.11$1.88
2020Detailed filing. Detailed filing data is available for this year.$14.1$1.31$12.8$8.57$7.74$0.84
2019Detailed filing. Detailed filing data is available for this year.$12.2$0.55$11.7$8.92$8.34$0.58
2018Detailed filing. Detailed filing data is available for this year.$11.3$0.68$10.6$9.00$8.46$0.54
2017Detailed filing. Detailed filing data is available for this year.$10.7$0.47$10.2$8.09$7.58$0.51
2016Detailed filing. Detailed filing data is available for this year.$9.94$0.61$9.33$7.07$7.14$0.06
2015Detailed filing. Detailed filing data is available for this year.$10.2$0.60$9.58$7.38$6.97$0.40
2014Detailed filing. Detailed filing data is available for this year.$10.1$0.43$9.70$6.93$7.85$0.92
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.0$1.56$10.4$9.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.0$2.14$10.8$14.6
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.2$1.54$10.7$8.32