Cumberland County Public Library

990EZ • Fiscal year 2017 • EIN 54-1298718

Jul 01, 2016 to Jun 30, 2017 • Filed on Jan 01, 2018

Organization Profile N/A

PO Box 98 Route 60Cumberland, VA 23040

(804) 492-5807

Siviq Scores

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

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

0.01x

Higher debt load relative to revenue than 61% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

-5.7%

Higher net margin than 29% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

$35,000

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 21.1% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

-2.5%

Faster asset growth than 39% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

-6.1%

Faster revenue growth than 38% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet

Liabilities / Assets58th percentile

Assets

Flat

$356,182

Flat from 2017

Net Assets

$355,297

No earlier filing loaded for comparison.

Liabilities

Flat

$885

Flat from 2017

Revenue And Expenses

Liabilities / Revenue61st percentile Net Margin29th percentile

Revenue

Flat

$165,758

Flat from 2017

Expenses

Flat

$175,227

Flat from 2017

Net Income

Flat

-$9,469

Flat from 2017

Historical Trend

Balance Sheet Trend

Asset Growth39th percentile

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

Highlighted filing

2017

Assets$356,182

Liabilities$885

Net Assets$355,297

Open 2017 Filing

Operations Trend

Revenue Growth38th percentile

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

Highlighted filing

2017

Revenue$165,758

Expenses$175,227

Net Income-$9,469

Open 2017 Filing

Jump To

Filing Snapshot

Filing Period: Jul 1, 2016 to Jun 30, 2017
Signed: Jan 1, 2018
Return Version: 2016v3.0
Gross Receipts: $165,758

Mission and Program Overview

Mission

Provide library services to cumberland county

Program Services

Description	Grants	Expenses
PROVIDE A PUPLIC LIBRARY FOR CITIZENS OF CUMBERLAND COUNTY, VA	-	$148,331

Compensation and Service Providers

Top Officer Pay88th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
ROBIN SAPP	Librarian	FT	$35,000	-	$35,000
CAROLYN FORAN	Treasurer	-	$0	-	-
JAN PENNINGTON	Secretary	-	$0	-	-
DEANNA LACY	Vice-Chair	-	$0	-	-
JOANNE MCLEAY	Trustee	-	$0	-	-
JUANITA URBAN	Chair	-	$0	-	-
JOANNE PETTY	Trustee	-	$0	-	-
PAT ALLARD	Trustee.	-	$0	-	-
VICKIE DAY	Trustee	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Cumberland County Public Library
EIN: 54-1298718
Phone: 8044925807
Address: PO BOX 98 ROUTE 60, CUMBERLAND, VA 23040

Signing Officer

Name: Robin Sapp
Title: Librarian
Phone: 8044925807
Signed: 2018-01-01
Discuss with paid preparer: Yes

Preparer

Firm: Benjamin H Johnson CPA
Address: PO BOX 826, FARMVILLE, VA 23901
Preparer: Benjamin H Johnson
Phone: 4343928311

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Copier income 3,435 faxe use 3,174 fines 1,894 miscellaneous income 1,040 friends book sales 382 lamination 18 total 9,943”

Form 990-ez, Part I, Line 16

“Expenses travel & lodging 1,624 insurance 3,068 general supplies 6,029 postage 535 books 21,004 dues & subscriptions 1,098 rent 45 miscellaneous expense 792 summer reading program 3,514 technology 6,558 special programs and even 1,045 staff development 600 non-investment depreciation 7,184 total 53,096”

Form 990-ez, Part II, Line 24

“Equipment 101,726 113,329 less accumulated depreciation 82,718 87,640 total 19,008 25,689”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 436 885”

Raw XML Appendix172 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
IRS990EZ/ActivitiesNotPreviouslyRptInd	0	false
IRS990EZ/BooksInCareOfDetail/PersonNm	0	ROBIN SAPP
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	8044925807
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	POBOX 98
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt	0	1539 ANDERSON HIGHWAY
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	CUMBERLAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	VA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	23040
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	75447
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	70980
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	155754
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/EngagedInExcessBenefitTransInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	-9469
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	2205
IRS990EZ/FiledScheduleAInd	0	true
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	365202
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	356182
IRS990EZ/GrossReceiptsAmt	0	165758
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	61
IRS990EZ/LandAndBuildingsGrp/BOYAmt	0	270747
IRS990EZ/LandAndBuildingsGrp/EOYAmt	0	259513
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	364766
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	355297
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	364766
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	355297
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	28439
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	4	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	5	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	6	40.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	7	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	8	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	5	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	6	35000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	7	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	8	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	CAROLYN FORAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	JAN PENNINGTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	DEANNA LACY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	JOANNE MCLEAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	4	JUANITA URBAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	5	JOANNE PETTY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	6	ROBIN SAPP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	7	PAT ALLARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	8	VICKIE DAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	VICE-CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	4	CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	5	TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	6	LIBRARIAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	7	TRUSTEE.
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	8	TRUSTEE
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	19008
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	25689
IRS990EZ/OtherExpensesTotalAmt	0	53096
IRS990EZ/OtherRevenueTotalAmt	0	9943
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	PROVIDE LIBRARY SERVICES TO CUMBERLAND COUNTY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	PROVIDE A PUPLIC LIBRARY FOR CITIZENS OF CUMBERLAND COUNTY, VA
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	148331
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	91487
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	436
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	885
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	175227
IRS990EZ/TotalProgramServiceExpensesAmt	0	148331
IRS990EZ/TotalRevenueAmt	0	165758
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt	0	155754
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt	0	168350
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt	0	158177
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt	0	155185
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt	0	162023
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt	0	799489
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt	0	61
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt	0	76
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt	0	80
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt	0	155
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt	0	472
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt	0	844
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt	0	9943
IRS990ScheduleA/PublicOrganization170Ind	0	X
IRS990ScheduleA/PublicSupportCY170Pct	0	0.99890
IRS990ScheduleA/PublicSupportPY170Pct	0	0.99730
IRS990ScheduleA/PublicSupportTotal170Amt	0	799489
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind	0	X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt	0	155754
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt	0	168350
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt	0	158177
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt	0	155185
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt	0	162023
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt	0	799489
IRS990ScheduleA/TotalSupportAmt	0	800333
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt	0	RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	COPIER INCOME 3,435 FAXE USE 3,174 FINES 1,894 MISCELLANEOUS INCOME 1,040 FRIENDS BOOK SALES 382 LAMINATION 18 TOTAL 9,943
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	EXPENSES TRAVEL & LODGING 1,624 INSURANCE 3,068 GENERAL SUPPLIES 6,029 POSTAGE 535 BOOKS 21,004 DUES & SUBSCRIPTIONS 1,098 RENT 45 MISCELLANEOUS EXPENSE 792 SUMMER READING PROGRAM 3,514 TECHNOLOGY 6,558 SPECIAL PROGRAMS AND EVEN 1,045 STAFF DEVELOPMENT 600 NON-INVESTMENT DEPRECIATION 7,184 TOTAL 53,096
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	EQUIPMENT 101,726 113,329 LESS ACCUMULATED DEPRECIATION 82,718 87,640 TOTAL 19,008 25,689
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	ACCOUNTS PAYABLE AND ACCRUED EXPENSES 436 885
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS	0	2018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	ROBIN SAPP
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	LIBRARIAN
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	8044925807
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2018-01-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	CUMBERLAND COUNTY PUBLIC LIBRARY
ReturnHeader/Filer/BusinessNameControlTxt	0	CUMB
ReturnHeader/Filer/EIN	0	541298718
ReturnHeader/Filer/PhoneNum	0	8044925807
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	PO BOX 98 ROUTE 60
ReturnHeader/Filer/USAddress/CityNm	0	CUMBERLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	VA
ReturnHeader/Filer/USAddress/ZIPCd	0	23040
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId	0	45E859579D235099797C2829F05D4FE7DFFF4FF6
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId	0	B3378FDA7FD6FCE78EA220F1EB933BEC585536A3
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	BENJAMIN H JOHNSON CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	PO BOX 826
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	FARMVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	23901
ReturnHeader/PreparerPersonGrp/PhoneNum	0	4343928311
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2018-01-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	BENJAMIN H JOHNSON
ReturnHeader/PreparerPersonGrp/SelfEmployedInd	0	X
ReturnHeader/ReturnTs	0	2018-01-20T17:40:23-05:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2016-07-01
ReturnHeader/TaxPeriodEndDt	0	2017-06-30
ReturnHeader/TaxYr	0	2016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $356,182
Liabilities: $885
Net assets: $355,297
Revenue: $165,758
Expenses: $175,227
Net income: -$9,469

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2022Detailed filing. Detailed filing data is available for this year.	$3.22		$3.22	$1.88	$1.93	$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$3.27		$3.27	$1.89	$1.89	$0.00
2020Detailed filing. Detailed filing data is available for this year.	$3.27		$3.27	$1.66	$1.72	$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$3.33		$3.33	$1.75	$1.80	$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$3.39		$3.39	$1.62	$1.79	$0.17
2017Detailed filing. Detailed filing data is available for this year.	$3.56	$0.01	$3.55	$1.66	$1.75	$0.09
2017Summary only. Only limited summary data is available for this year.	$3.56	$0.01		$1.66	$1.75	$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$3.65	$0.00	$3.65	$1.77	$1.76	$0.00
2015Detailed filing. Detailed filing data is available for this year.	$3.64		$3.64	$1.68	$1.79	$0.11
2014Detailed filing. Detailed filing data is available for this year.	$3.75		$3.75	$1.64	$1.80	$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.	$3.91		$3.91	$1.72	$1.80	$0.09
2012Summary only. Only limited summary data is available for this year.	$4.00	$0.00		$1.68	$1.85	$0.17
2011Summary only. Only limited summary data is available for this year.	$4.19	$0.00		$1.61	$1.71	$0.10