Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
EIN 56-6001950 • 501(c)3 • Bryson City, NC
Profile
The fontana regional library system provides the public of jackson, macon, and swain counties with excellent service and convenient access to resources for their educational, informational, and recreational needs.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
Liabilities / Revenue
75th percentile
Higher debt load relative to revenue than 75% of similar nonprofits.
Net Margin
55th percentile
Higher net margin than 55% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
73rd percentile
Faster asset growth than 73% of similar nonprofits.
Revenue Growth
57th percentile
Faster revenue growth than 57% of similar nonprofits.
Assets
Up$4,745,441
Up $211,004 (+4.7%) from 2023
Liabilities
Up$1,502,865
Up $163,490 (+12%) from 2023
Net Assets
Up$3,242,576
Up $47,514 (+1.5%) from 2023
Revenue
Up$4,028,259
Up $50,827 (+1.3%) from 2023
Expenses
Up$3,980,744
Up $267,934 (+7.2%) from 2023
Net Income
Down$47,515
Down $217,107 (-82%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The fontana regional library system provides the public of jackson, macon, and swain counties with excellent service and convenient access to resources for their educational, informational, and recreational needs.
Library system serving three counties in western north carolina
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $2,008,280 | $2,093,753 | ▲ $85,473 |
| Land, Buildings, and Equipment, Net | $1,154,120 | $1,106,780 | ▼ $47,340 |
| Savings and Temporary Cash Investments | $398,834 | $577,746 | ▲ $178,912 |
| Accounts Receivable | $185,218 | $179,323 | ▼ $5,895 |
| Intangible Assets | $31,301 | $15,650 | ▼ $15,651 |
| Prepaid Expenses and Deferred Charges | $17,430 | $9,523 | ▼ $7,907 |
| Total Assets | $4,534,437 | $4,745,441 | ▲ $211,004 |
| Other Assets Total | $739,254 | $762,666 | ▲ $23,412 |
| Liabilities | |||
| Other Liabilities | $1,183,845 | $1,352,422 | ▲ $168,577 |
| Accounts Payable and Accrued Expenses | $90,534 | $118,597 | ▲ $28,063 |
| Mortgage Notes Payable Secured by Investment Property | $37,044 | $18,522 | ▼ $18,522 |
| Unsecured Notes Loans Payable | $27,952 | $13,324 | ▼ $14,628 |
| Total Liabilities | $1,339,375 | $1,502,865 | ▲ $163,490 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,469,320 | $2,472,700 | ▲ $3,380 |
| Net Assets With Donor Restrictions | $725,742 | $769,876 | ▲ $44,134 |
| Total Net Assets Fund Balance | $3,195,062 | $3,242,576 | ▲ $47,514 |
| Total Liabilities and Net Assets / Fund Balance | $4,534,437 | $4,745,441 | ▲ $211,004 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $980,804 | $650,912 | $1,603,416 |
| Equipment | $123,429 | $722,573 | $846,002 |
| Buildings | $2,547 | $52,070 | $54,617 |
| Other Assets Org | $762,666 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Tracy Fitzmaurice | Regional Director | FT | $80,248 | $7,253 | $87,501 |
| Lynn Cody | Finance Offi | FT | $54,652 | $4,479 | $59,131 |
| Name | Title |
|---|---|
| Margaret Carton | Chair |
| Cynthia Womble | Vice Chair |
| Ed Trask | Vice Chair T |
| Boyd Sossamon | Director |
| Ellen Snodgrass | Director |
| Kay Rowland | Director |
| Lori Richards | Director |
| Marsha Moxley | Director |
| Rebekkah Watkins | Director |
| Tony Monnat | Director |
| Wood Lovell | Director |
| Debbie Tallent | Secretary |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,845,408 |
| Other Expenses | $1,135,336 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,546,903 | $106,729 | - | $1,653,632 |
| Other Employee Benefits | $511,711 | $27,757 | - | $539,468 |
| Information Technology | $134,345 | $264,506 | - | $398,851 |
| Pension Plan Contributions | $347,370 | $26,729 | - | $374,099 |
| Depreciation Depletion | $294,471 | - | - | $294,471 |
| Office Expenses | $123,702 | $38,705 | - | $162,407 |
| Current Officers, Directors, Trustees, and Key Employees | $21,995 | $124,637 | - | $146,632 |
| Payroll Taxes | $115,464 | $16,113 | - | $131,577 |
| Fees for Services Other | $50,137 | $23,318 | - | $73,455 |
| All Other Expenses | $48,412 | $959 | - | $49,371 |
| Insurance | $28,234 | $5,798 | - | $34,032 |
| Other Expenses | $17,218 | - | - | $17,218 |
| Travel | $7,221 | $5,106 | - | $12,327 |
| Occupancy | $9,466 | $75 | - | $9,541 |
| Advertising | $2,985 | $108 | - | $3,093 |
| Interest | $776 | - | - | $776 |
| Total Functional Expenses | $3,340,204 | $640,540 | $0 | $3,980,744 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $3,980,744 |
| Total Expenses per Audited Statements | $3,980,744 |
| Total Expenses per Form 990 | $3,980,744 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Net Pension Liability | $1,229,444 |
| Compensated Absenses | $119,688 |
| Deferred Inflows of Resources | $3,290 |
“Jackson, macon, and swain counties have equal representation on the governing body, which is composed of three members from each county. Each member is appointed from the membership of each respective local county library advisory board by the local library board of each respective county.”
“The return was prepared by an independent accountant with assistance and oversight by management. Upon completion and review, the return was distributed to each voting board member prior to its submission to the irs.”
“Board members are required to fill out a resopnse to the policy annually. These are reviewed by the regional director and finance officer. If matters come before the board that pose a potential conflict, the conflict will be discussed before any action is taken.”
“An independent human resources contractor was hired to develop a compensation plan for all employees, including the director and other key personnel. The plan was based on similar organizations and local pay rates and was reviewed by the board of directors. The plan was intended to include an increase in step and a cost of living adjustment raise each year. However, due to current economic conditions, employees including the director and key personnel have not received increases in step levels, nor raises equal to cost of living adjustments.”
“See response to line 15a above.”
“Fontana regional library is a public library, therefore the primary governing documents are state and general statues which are avaliable through the state of north carolina. The state library of north carolina and the local government commission receive copies of the finanical statements annually. Any additional policies are avaliable upon request at the organizations administrative office, which is open to the public during normal business hours. In addition, the public may request access at any local library and copies will be made avaliable.”
“Fontana regional library program service statement 2023 the fontana regional library system (frl) is located in the rural mountains of western north carolina, we serve jackson, macon, and swain counties, as well as people from neighboring areas including the qualla boundary, home to the eastern band of the cherokee indians. The six frl libraries provide free access to books, periodicals, audiovisual materials both in physical and electronic forms, programs for all ages, information, notary services, computers, internet access, and wi-fl. To serve the stem education needs of the community frl offers telescopes, robotics, and sewing machings. Frl has a portable planetarium available for use at schools, festivals, and science programming events. The library provides free public internet computers and free wi-fl access to the public in all our buildings. The computers were used 14,275 times; the public used their own wi-fl devices on the library network 235,291 times. The library provides information resources both in the buildings and online to all persons without discrimination. In the past year, the library lent over 401,000 items, including books, music, video, telescopes, backpacks, games, and equipment; or over 4.25 items per capita in the communities. 112,930 of these were electronic resources available online through the website with a valid library card. There were 314,058 visits to the library during the year, 204,638 visits to the library's website, and the staff answered over 65,000 reference questions for the public. The library provides the community with safe, comfortable places to gather and share information and ideas. The library presented 2,332 free programs and classes to the public, attended by over 37,750 people. This year, library meeting rooms were used for 7,665 nonlibrary meetings, attended by 26,919 people. Frl offered outreach programming for those people that could not make it to the library. There were 384 programs with 8,094 attendees at outreach programming. The library had communicative, cooperative, or collaborative partnerships with over 135 local area groups and agencies including schools, department on aging, senior services, health departments, southwestern community college, western carolina university, the southwestern commission, aarp, and unidxs to provide service and information to the public. Frl's mission is "to provide the public of jackson, macon, and swain counties with excellent service and convenient access to resources for their educational, informational, and recerational needs." our statistics show that usage of library resources is evolving, and the library remains a vital part of the community.”
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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| IRS990/Desc | 0 | FONTANA REGIONAL LIBRARY PROGRAM SERVICE STATEMENT 2023 THE FONTANA REGIONAL LIBRARY SYSTEM (FRL) IS LOCATED IN THE RURAL MOUNTAINS OF WESTERN NORTH CAROLINA, WE SERVE JACKSON, MACON, AND SWAIN COUNTIES, AS WELL AS PEOPLE FROM NEIGHBORING AREAS INCLUDING THE QUALLA BOUNDARY, HOME TO THE EASTERN BAND OF THE CHEROKEE INDIANS. THE SIX FRL LIBRARIES PROVIDE FREE ACCESS TO BOOKS, PERIODICALS, AUDIOVISUAL MATERIALS BOTH IN PHYSICAL AND ELECTRONIC FORMS, PROGRAMS FOR ALL AGES, INFORMATION, NOTARY SERVICES, COMPUTERS, INTERNET ACCESS, AND WI-FL. TO SERVE THE STEM EDUCATION NEEDS OF THE COMMUNITY FRL OFFERS TELESCOPES, ROBOTICS, AND SEWING MACHINGS. FRL HAS A PORTABLE PLANETARIUM AVAILABLE FOR USE AT SCHOOLS, FESTIVALS, AND SCIENCE PROGRAMMING EVENTS. THE LIBRARY PROVIDES FREE PUBLIC INTERNET COMPUTERS AND FREE WI-FL ACCESS TO THE PUBLIC IN ALL OUR BUILDINGS. THE COMPUTERS WERE USED 14,275 TIMES; THE PUBLIC USED THEIR OWN WI-FL DEVICES ON THE LIBRARY NETWORK 235,291 TIMES. THE LIBRARY PROVIDES INFORMATION RESOURCES BOTH IN THE BUILDINGS AND ONLINE TO ALL PERSONS WITHOUT DISCRIMINATION. IN THE PAST YEAR, THE LIBRARY LENT OVER 401,000 ITEMS, INCLUDING BOOKS, MUSIC, VIDEO, TELESCOPES, BACKPACKS, GAMES, AND EQUIPMENT; OR OVER 4.25 ITEMS PER CAPITA IN THE COMMUNITIES. 112,930 OF THESE WERE ELECTRONIC RESOURCES AVAILABLE ONLINE THROUGH THE WEBSITE WITH A VALID LIBRARY CARD. THERE WERE 314,058 VISITS TO THE LIBRARY DURING THE YEAR, 204,638 VISITS TO THE LIBRARY'S WEBSITE, AND THE STAFF ANSWERED OVER 65,000 REFERENCE QUESTIONS FOR THE PUBLIC. THE LIBRARY PROVIDES THE COMMUNITY WITH SAFE, COMFORTABLE PLACES TO GATHER AND SHARE INFORMATION AND IDEAS. THE LIBRARY PRESENTED 2,332 FREE PROGRAMS AND CLASSES TO THE PUBLIC, ATTENDED BY OVER 37,750 PEOPLE. THIS YEAR, LIBRARY MEETING ROOMS WERE USED FOR 7,665 NONLIBRARY MEETINGS, ATTENDED BY 26,919 PEOPLE. FRL OFFERED OUTREACH PROGRAMMING FOR THOSE PEOPLE THAT COULD NOT MAKE IT TO THE LIBRARY. THERE WERE 384 PROGRAMS WITH 8,094 ATTENDEES AT OUTREACH PROGRAMMING. THE LIBRARY HAD COMMUNICATIVE, COOPERATIVE, OR COLLABORATIVE PARTNERSHIPS WITH OVER 135 LOCAL AREA GROUPS AND AGENCIES INCLUDING SCHOOLS, DEPARTMENT ON AGING, SENIOR SERVICES, HEALTH DEPARTMENTS, SOUTHWESTERN COMMUNITY COLLEGE, WESTERN CAROLINA UNIVERSITY, THE SOUTHWESTERN COMMISSION, AARP, AND UNIDXS TO PROVIDE SERVICE AND INFORMATION TO THE PUBLIC. FRL'S MISSION IS "TO PROVIDE THE PUBLIC OF JACKSON, MACON, AND SWAIN COUNTIES WITH EXCELLENT SERVICE AND CONVENIENT ACCESS TO RESOURCES FOR THEIR EDUCATIONAL, INFORMATIONAL, AND RECERATIONAL NEEDS." OUR STATISTICS SHOW THAT USAGE OF LIBRARY RESOURCES IS EVOLVING, AND THE LIBRARY REMAINS A VITAL PART OF THE COMMUNITY. |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | REGIONAL DIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | FINANCE OFFI |
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| IRS990/MissionDesc | 0 | THE FONTANA REGIONAL LIBRARY SYSTEM PROVIDES THE PUBLIC OF JACKSON, MACON, AND SWAIN COUNTIES WITH EXCELLENT SERVICE AND CONVENIENT ACCESS TO RESOURCES FOR THEIR EDUCATIONAL, INFORMATIONAL, AND RECREATIONAL NEEDS. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FONTANA REGIONAL LIBRARY PROGRAM SERVICE STATEMENT 2023 THE FONTANA REGIONAL LIBRARY SYSTEM (FRL) IS LOCATED IN THE RURAL MOUNTAINS OF WESTERN NORTH CAROLINA, WE SERVE JACKSON, MACON, AND SWAIN COUNTIES, AS WELL AS PEOPLE FROM NEIGHBORING AREAS INCLUDING THE QUALLA BOUNDARY, HOME TO THE EASTERN BAND OF THE CHEROKEE INDIANS. THE SIX FRL LIBRARIES PROVIDE FREE ACCESS TO BOOKS, PERIODICALS, AUDIOVISUAL MATERIALS BOTH IN PHYSICAL AND ELECTRONIC FORMS, PROGRAMS FOR ALL AGES, INFORMATION, NOTARY SERVICES, COMPUTERS, INTERNET ACCESS, AND WI-FL. TO SERVE THE STEM EDUCATION NEEDS OF THE COMMUNITY FRL OFFERS TELESCOPES, ROBOTICS, AND SEWING MACHINGS. FRL HAS A PORTABLE PLANETARIUM AVAILABLE FOR USE AT SCHOOLS, FESTIVALS, AND SCIENCE PROGRAMMING EVENTS. THE LIBRARY PROVIDES FREE PUBLIC INTERNET COMPUTERS AND FREE WI-FL ACCESS TO THE PUBLIC IN ALL OUR BUILDINGS. THE COMPUTERS WERE USED 14,275 TIMES; THE PUBLIC USED THEIR OWN WI-FL DEVICES ON THE LIBRARY NETWORK 235,291 TIMES. THE LIBRARY PROVIDES INFORMATION RESOURCES BOTH IN THE BUILDINGS AND ONLINE TO ALL PERSONS WITHOUT DISCRIMINATION. IN THE PAST YEAR, THE LIBRARY LENT OVER 401,000 ITEMS, INCLUDING BOOKS, MUSIC, VIDEO, TELESCOPES, BACKPACKS, GAMES, AND EQUIPMENT; OR OVER 4.25 ITEMS PER CAPITA IN THE COMMUNITIES. 112,930 OF THESE WERE ELECTRONIC RESOURCES AVAILABLE ONLINE THROUGH THE WEBSITE WITH A VALID LIBRARY CARD. THERE WERE 314,058 VISITS TO THE LIBRARY DURING THE YEAR, 204,638 VISITS TO THE LIBRARY'S WEBSITE, AND THE STAFF ANSWERED OVER 65,000 REFERENCE QUESTIONS FOR THE PUBLIC. THE LIBRARY PROVIDES THE COMMUNITY WITH SAFE, COMFORTABLE PLACES TO GATHER AND SHARE INFORMATION AND IDEAS. THE LIBRARY PRESENTED 2,332 FREE PROGRAMS AND CLASSES TO THE PUBLIC, ATTENDED BY OVER 37,750 PEOPLE. THIS YEAR, LIBRARY MEETING ROOMS WERE USED FOR 7,665 NONLIBRARY MEETINGS, ATTENDED BY 26,919 PEOPLE. FRL OFFERED OUTREACH PROGRAMMING FOR THOSE PEOPLE THAT COULD NOT MAKE IT TO THE LIBRARY. THERE WERE 384 PROGRAMS WITH 8,094 ATTENDEES AT OUTREACH PROGRAMMING. THE LIBRARY HAD COMMUNICATIVE, COOPERATIVE, OR COLLABORATIVE PARTNERSHIPS WITH OVER 135 LOCAL AREA GROUPS AND AGENCIES INCLUDING SCHOOLS, DEPARTMENT ON AGING, SENIOR SERVICES, HEALTH DEPARTMENTS, SOUTHWESTERN COMMUNITY COLLEGE, WESTERN CAROLINA UNIVERSITY, THE SOUTHWESTERN COMMISSION, AARP, AND UNIDXS TO PROVIDE SERVICE AND INFORMATION TO THE PUBLIC. FRL'S MISSION IS "TO PROVIDE THE PUBLIC OF JACKSON, MACON, AND SWAIN COUNTIES WITH EXCELLENT SERVICE AND CONVENIENT ACCESS TO RESOURCES FOR THEIR EDUCATIONAL, INFORMATIONAL, AND RECERATIONAL NEEDS." OUR STATISTICS SHOW THAT USAGE OF LIBRARY RESOURCES IS EVOLVING, AND THE LIBRARY REMAINS A VITAL PART OF THE COMMUNITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | JACKSON, MACON, AND SWAIN COUNTIES HAVE EQUAL REPRESENTATION ON THE GOVERNING BODY, WHICH IS COMPOSED OF THREE MEMBERS FROM EACH COUNTY. EACH MEMBER IS APPOINTED FROM THE MEMBERSHIP OF EACH RESPECTIVE LOCAL COUNTY LIBRARY ADVISORY BOARD BY THE LOCAL LIBRARY BOARD OF EACH RESPECTIVE COUNTY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE RETURN WAS PREPARED BY AN INDEPENDENT ACCOUNTANT WITH ASSISTANCE AND OVERSIGHT BY MANAGEMENT. UPON COMPLETION AND REVIEW, THE RETURN WAS DISTRIBUTED TO EACH VOTING BOARD MEMBER PRIOR TO ITS SUBMISSION TO THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | BOARD MEMBERS ARE REQUIRED TO FILL OUT A RESOPNSE TO THE POLICY ANNUALLY. THESE ARE REVIEWED BY THE REGIONAL DIRECTOR AND FINANCE OFFICER. IF MATTERS COME BEFORE THE BOARD THAT POSE A POTENTIAL CONFLICT, THE CONFLICT WILL BE DISCUSSED BEFORE ANY ACTION IS TAKEN. |
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