Civic Intelligence

Smyth County Public Library

990 • Fiscal year 2024 • EIN 54-6001610

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 07, 2024

Organization ProfileSCPLVA.NET
118 South Sheffey StreetMarion, VA 24354

(276) 783-2323

Siviq Scores

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

Liabilities / Assets

88th percentile

0.64x

Higher debt load relative to assets than 88% of similar nonprofits.

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

Liabilities / Revenue

75th percentile

0.33x

Higher debt load relative to revenue than 75% of similar nonprofits.

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

Net Margin

35th percentile

-1.5%

Higher net margin than 35% of similar nonprofits.

2024 filings • 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.

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

Asset Growth

23rd percentile

-4.6%

Faster asset growth than 23% of similar nonprofits.

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

Revenue Growth

34th percentile

-0.3%

Faster revenue growth than 34% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets88th percentile

Assets

Down

$563,617

Down $27,078 (-4.6%) from 2023

Net Assets

Down

$200,727

Down $16,913 (-7.8%) from 2023

Liabilities

Down

$362,890

Down $10,165 (-2.7%) from 2023

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin35th percentile

Revenue

Down

$1,091,291

Down $3,121 (-0.3%) from 2023

Expenses

Up

$1,108,204

Up $73,737 (+7.1%) from 2023

Net Income

Down

-$16,913

Down $76,858 (-128%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth23rd percentile

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $708,158Liabilities 2011: $57,184Net Assets 2011: $650,9742011Assets 2012: $672,732Liabilities 2012: $4,981Net Assets 2012: $667,7512012Assets 2013: $1,028,531Liabilities 2013: $93,299Net Assets 2013: $935,2322013Assets 2014: $1,046,629Liabilities 2014: $84,444Net Assets 2014: $962,1852014Assets 2015: $998,569Liabilities 2015: $725,207Net Assets 2015: $273,3622015Assets 2016: $1,418,535Liabilities 2016: $707,240Net Assets 2016: $711,2952016Assets 2017: $1,020,925Liabilities 2017: $635,371Net Assets 2017: $385,5542017Assets 2018: $548,995Liabilities 2018: $646,029Net Assets 2018: -$97,0342018Assets 2019: $346,815Liabilities 2019: $510,243Net Assets 2019: -$163,4282019Assets 2020: $438,796Liabilities 2020: $522,601Net Assets 2020: -$83,8052020Assets 2021: $605,719Liabilities 2021: $659,122Net Assets 2021: -$53,4032021Assets 2022: $606,051Liabilities 2022: $448,356Net Assets 2022: $157,6952022Assets 2023: $590,695Liabilities 2023: $373,055Net Assets 2023: $217,6402023Assets 2024: $563,617Liabilities 2024: $362,890Net Assets 2024: $200,7272024Assets 2025: $583,454Liabilities 2025: $408,966Net Assets 2025: $174,4882025

Highlighted filing

2024

Assets$563,617
Liabilities$362,890
Net Assets$200,727
Open 2024 Filing

Operations Trend

Revenue Growth34th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,339,667Expenses 2011: $1,367,853Net Income 2011: -$28,1862011Revenue 2012: $1,409,603Expenses 2012: $1,392,826Net Income 2012: $16,7772012Expenses 2013: $1,326,7922013Revenue 2014: $1,379,426Expenses 2014: $1,367,388Net Income 2014: $12,0382014Revenue 2015: $1,292,524Expenses 2015: $1,386,237Net Income 2015: -$93,7132015Revenue 2016: $1,346,958Expenses 2016: $1,295,380Net Income 2016: $51,5782016Revenue 2017: $1,184,918Expenses 2017: $1,126,033Net Income 2017: $58,8852017Revenue 2018: $953,359Expenses 2018: $1,165,067Net Income 2018: -$211,7082018Revenue 2019: $917,921Expenses 2019: $984,315Net Income 2019: -$66,3942019Revenue 2020: $913,358Expenses 2020: $833,735Net Income 2020: $79,6232020Revenue 2021: $988,200Expenses 2021: $957,798Net Income 2021: $30,4022021Revenue 2022: $1,163,430Expenses 2022: $952,332Net Income 2022: $211,0982022Revenue 2023: $1,094,412Expenses 2023: $1,034,467Net Income 2023: $59,9452023Revenue 2024: $1,091,291Expenses 2024: $1,108,204Net Income 2024: -$16,9132024Revenue 2025: $1,188,953Expenses 2025: $1,197,186Net Income 2025: -$8,2332025

Highlighted filing

2024

Revenue$1,091,291
Expenses$1,108,204
Net Income-$16,913
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 7, 2024
Return Version
2023v6.0
Gross Receipts
$1,091,291
Mission and Program Overview

Mission

Provides library services to residents of smyth county, virginia

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$421,067$397,500▼ $23,567
Savings and Temporary Cash Investments$54,572$54,607▲ $35
Prepaid Expenses and Deferred Charges$6,765$13,328▲ $6,563
Land, Buildings, and Equipment, Net$16,056$12,676▼ $3,380
Total Assets$590,695$563,617▼ $27,078
Other Assets Total$92,235$85,506▼ $6,729
Liabilities
Other Liabilities$352,666$337,822▼ $14,844
Accounts Payable and Accrued Expenses$20,389$25,068▲ $4,679
Total Liabilities$373,055$362,890▼ $10,165
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$182,777$169,242▼ $13,535
Net Assets With Donor Restrictions$34,863$31,485▼ $3,378
Total Net Assets Fund Balance$217,640$200,727▼ $16,913
Total Liabilities and Net Assets / Fund Balance$590,695$563,617▼ $27,078

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$12,676$106,897$119,573
Other Assets Org$85,506--
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Margaret LinfordChairman
Patton GrahamCo-chairman
Christin LongMember
Donna Rupard - GreerMember
Kaylan BalesMember
Nellie HarmonMember
Tom CopenhaverMember
Revenue and Support

Revenue Composition

Contributions and Grants
$1,047,991
Program Service Revenue
$9,746
Investment Income
$63
Other Revenue
$33,491
Change in Net Assets
$-16,913

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,091,291
Total Revenue per Audited Statements
$1,091,291
Total Revenue per Form 990
$1,091,291
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$712,674
Other Expenses$395,530
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$574,469--$574,469
All Other Expenses$106,467--$106,467
Other Employee Benefits$93,639--$93,639
Payroll Taxes$44,566--$44,566
Other Expenses$31,114--$31,114
Insurance$10,122--$10,122
Travel$4,605--$4,605
Depreciation Depletion$3,380--$3,380
Total Functional Expenses$1,108,204$0$0$1,108,204

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,108,204
Total Expenses per Audited Statements$1,108,204
Total Expenses per Form 990$1,108,204
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
Net Pension Liability$143,431
Total Opeb Liability$88,605
Deferred Inflows of Resources$57,766
Accrued Leave$48,020
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The form 990 is reviewed by the library's senior accountant.”

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

“The library has a salary scale and pay increases are the same for all employees.”

Form 990, Page 6, Part VI, Line 19

“The organization's bylaws are available upon request and minutes and recordings of meetings are available on the library website (https://scplva.net/about/board-of-trustees/).”

Filing and Contact Details

Filer

Filer Name
Smyth County Public Library
EIN
54-6001610
Phone
2767832323
Address
118 SOUTH SHEFFEY STREET, MARION, VA 24354

Signing Officer

Name
Rose Likins
Title
Director
Phone
2767832323
Signed
2024-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rose Likins
Formed
1972
Legal Domicile
Va
Voting Board Members
7
Independent Board Members
7
Employees
24

Preparer

Firm
Robinson Farmer Cox Associates
Address
108 SOUTHPARK DRIVE, BLACKSBURG, VA 24060
Preparer
Emily Viers
Phone
5405527322
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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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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0106897
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt348020
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED INFLOWS OF RESOURCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ACCRUED LEAVE
IRS990ScheduleD/RevenueSubtotalAmt01091291
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012676
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IRS990ScheduleD/TotalExpensesPerForm990Amt01108204
IRS990ScheduleD/TotalLiabilityAmt0337822
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE LIBRARY'S SENIOR ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE LIBRARY HAS A SALARY SCALE AND PAY INCREASES ARE THE SAME FOR ALL EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S BYLAWS ARE AVAILABLE UPON REQUEST AND MINUTES AND RECORDINGS OF MEETINGS ARE AVAILABLE ON THE LIBRARY WEBSITE (HTTPS://SCPLVA.NET/ABOUT/BOARD-OF-TRUSTEES/).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt01108204
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IRS990/TotalProgramServiceExpensesAmt01108204
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0563617
IRS990/TravelGrp/ProgramServicesAmt04605
IRS990/TravelGrp/TotalAmt04605
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROSE LIKINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02767832323
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMYTH COUNTY PUBLIC LIBRARY
ReturnHeader/Filer/BusinessNameControlTxt0SMYT
ReturnHeader/Filer/EIN0546001610
ReturnHeader/Filer/PhoneNum02767832323
ReturnHeader/Filer/USAddress/AddressLine1Txt0118 SOUTH SHEFFEY STREET
ReturnHeader/Filer/USAddress/CityNm0MARION
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0541896113
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROBINSON FARMER COX ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0108 SOUTHPARK DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BLACKSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd024060
ReturnHeader/PreparerPersonGrp/PhoneNum05405527322
ReturnHeader/PreparerPersonGrp/PreparationDt02025-01-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EMILY VIERS
ReturnHeader/ReturnTs02025-01-27T17:48:20-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$563,617
Liabilities
$362,890
Net assets
$200,727
Revenue
$1,091,291
Expenses
$1,108,204
Net income
-$16,913
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.58$0.41$0.17$1.19$1.20$0.01
2024Detailed filing. Detailed filing data is available for this year.$0.56$0.36$0.20$1.09$1.11$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.59$0.37$0.22$1.09$1.03$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.61$0.45$0.16$1.16$0.95$0.21
2021Detailed filing. Detailed filing data is available for this year.$0.61$0.66$0.05$0.99$0.96$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.44$0.52$0.08$0.91$0.83$0.08
2019Summary only. Only limited summary data is available for this year.$0.35$0.51$0.16$0.92$0.98$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.55$0.65$0.10$0.95$1.17$0.21
2017Detailed filing. Detailed filing data is available for this year.$1.02$0.64$0.39$1.18$1.13$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.42$0.71$0.71$1.35$1.30$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.00$0.73$0.27$1.29$1.39$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.05$0.08$0.96$1.38$1.37$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.09$0.94$1.33
2012Summary only. Only limited summary data is available for this year.$0.67$0.00$0.67$1.41$1.39$0.02
2011Summary only. Only limited summary data is available for this year.$0.71$0.06$0.65$1.34$1.37$0.03