Civic Intelligence

Morgan County Public Library

EIN 55-0493153 • 501(c)3 • Berkeley Springs, WV

Pub. 78 EligibleNTEE B70

Profile

PUBLIC LIBRARY

105 Congress StreetBerkeley Springs, WV 25411
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

87th percentile

0.52x

Higher debt load relative to assets than 87% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

97th percentile

1.55x

Higher debt load relative to revenue than 97% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Source year 2023

Net Margin

25th percentile

-6.5%

Higher net margin than 25% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

64th percentile

$17,500

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

NTEE B • $500k-$1M nonprofits • Source year 2023

Asset Growth

29th percentile

-3.1%

Faster asset growth than 29% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

25th percentile

-9.6%

Faster revenue growth than 25% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$524,883

Down $16,843 (-3.1%) from 2022

Liabilities

Up

$275,339

Up $488 (+0.2%) from 2022

Net Assets

Down

$249,544

Down $17,331 (-6.5%) from 2022

Operations
Liabilities / Revenue97th percentileNet Margin25th percentile

Revenue

Down

$177,689

Down $18,767 (-9.6%) from 2022

Expenses

Down

$189,319

Down $14,506 (-7.1%) from 2022

Net Income

Down

-$11,630

Down $4,261 (-58%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth29th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2022: $541,726Liabilities 2022: $274,851Net Assets 2022: $266,8752022Assets 2023: $524,883Liabilities 2023: $275,339Net Assets 2023: $249,5442023

Highlighted filing

2023

Assets$524,883
Liabilities$275,339
Net Assets$249,544
Open 2023 Filing

Operations Trend

Revenue Growth25th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2022: $196,456Expenses 2022: $203,825Net Income 2022: -$7,3692022Revenue 2023: $177,689Expenses 2023: $189,319Net Income 2023: -$11,6302023

Highlighted filing

2023

Revenue$177,689
Expenses$189,319
Net Income-$11,630
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$524,883
Liabilities
$275,339
Net assets
$249,544
Revenue
$177,689
Expenses
$189,319
Net income
-$11,630
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$5.25$2.75$2.50$1.78$1.89$0.12
2022Detailed filing. Detailed filing data is available for this year.$5.42$2.75$2.67$1.96$2.04$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 1, 2023
Return Version
2022v5.0
Gross Receipts
$177,689
Mission and Program Overview

Mission

PUBLIC LIBRARY

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$160,632$147,720▼ $12,912
Land, Buildings, and Equipment, Net$108,744$103,043▼ $5,701
Accounts Receivable-$5,000-
Total Assets$541,726$524,883▼ $16,843
Other Assets Total$272,350$269,120▼ $3,230
Liabilities
Deferred Revenue$272,350$269,120▼ $3,230
Accounts Payable and Accrued Expenses$2,501$6,219▲ $3,718
Total Liabilities$274,851$275,339▲ $488
Net Assets / Fund Balance
Net Assets With Donor Restrictions$266,875$249,544▼ $17,331
Total Net Assets Fund Balance$266,875$249,544▼ $17,331
Total Liabilities and Net Assets / Fund Balance$541,726$524,883▼ $16,843

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$84,293$75,076$159,369
Equipment$3,707$88,182$91,889
Leasehold Improvements$15,043$932$15,975
Other Assets Org$269,120--
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sarah DrennanDirectorPT$17,500$17,500
Revenue and Support

Revenue Composition

Contributions and Grants
$159,727
Program Service Revenue
$4,659
Investment Income
$13,303
Other Revenue
$0
All Other Contributions
$3,880
Change in Net Assets
$-11,630

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Commercial1$42,000Fair Market Value (FMV)
Total Noncash Contributions1$42,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$177,689
Total Revenue per Audited Statements
$177,689
Total Revenue per Form 990
$177,689
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$109,131
Salaries, Compensation, and Employee Benefits$80,188
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$80,188--$80,188
Occupancy$42,000--$42,000
All Other Expenses$16,111--$16,111
Other Expenses$6,250--$6,250
Office Expenses$4,845--$4,845
Total Functional Expenses$189,319$0$0$189,319

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$189,319
Total Expenses per Audited Statements$189,319
Total Expenses per Form 990$189,319
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
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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 governing body review Part VI line 11

“The morgan county library trustees will review form 990 on a fiscal year basis”

Conflict of interest policy compliance Part VI line 12C

“The board of trustees reveiws all possible conflicy of interest issues that may be brought to their attention”

CEO executive director top management comp Part VI line 15A

“The board of trustees reviews and approves all compensation of officers and employees”

Other officer or key employee compensation Part VI line 15B

“The board of trustees reviews and approves compensation for key employees and the library director”

Governing documents etc available to public Part VI line 19

“The board of trustees makes avalable to all interested parties minutes of all meetings and any and all filing documents all governing documents are available for review at the library during normal business hours”

Filing and Contact Details

Filer

Filer Name
Morgan County Public Library
EIN
55-0493153
Address
105 CONGRESS STREET, BERKELEY SPRINGS, WV 25411

Signing Officer

Name
Thomas a Close
Title
Trustee of Libr
Phone
3042584742
Signed
2023-11-01
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
Wv
Voting Board Members
5
Independent Board Members
5
Employees
4
Volunteers
11

Preparer

Firm
Bradley Thomas Matthew Close CPA
Address
PO Box 636, Berkeley Springs, WV 25411
Preparer
Thomas a Close CPA
Phone
3042584742
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Difference in expenses as reported in fye 6/30/2022 audit report between statement of revenues and expenses and statement of activities pages - $5,701 additional expenses on statement of activities report than on the revenue and expense report per audit report”

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MORGAN COUNTY LIBRARY TRUSTEES WILL REVIEW FORM 990 ON A FISCAL YEAR BASIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF TRUSTEES REVEIWS ALL POSSIBLE CONFLICY OF INTEREST ISSUES THAT MAY BE BROUGHT TO THEIR ATTENTION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF TRUSTEES REVIEWS AND APPROVES ALL COMPENSATION OF OFFICERS AND EMPLOYEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF TRUSTEES REVIEWS AND APPROVES COMPENSATION FOR KEY EMPLOYEES AND THE LIBRARY DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF TRUSTEES MAKES AVALABLE TO ALL INTERESTED PARTIES MINUTES OF ALL MEETINGS AND ANY AND ALL FILING DOCUMENTS ALL GOVERNING DOCUMENTS ARE AVAILABLE FOR REVIEW AT THE LIBRARY DURING NORMAL BUSINESS HOURS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DIFFERENCE IN EXPENSES AS REPORTED IN FYE 6/30/2022 AUDIT REPORT BETWEEN STATEMENT OF REVENUES AND EXPENSES AND STATEMENT OF ACTIVITIES PAGES - $5,701 ADDITIONAL EXPENSES ON STATEMENT OF ACTIVITIES REPORT THAN ON THE REVENUE AND EXPENSE REPORT PER AUDIT REPORT
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
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