Civic Intelligence

Cooper Memorial Library Association Inc.

990EZ • Fiscal year 2024 • EIN 59-0766725

Jan 01, 2024 to Dec 31, 2024 • Filed on Feb 25, 2026

Organization ProfileN/A
2525 Oakley Seaver DriveClermont, FL 34711

(352) 536-2275

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.17x

Higher debt load relative to assets than 83% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

97th percentile

1.64x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

80th percentile

27%

Higher net margin than 80% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

56th percentile

4.9%

Faster asset growth than 56% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-23%

Faster revenue growth than 23% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$233,314

Up $10,965 (+4.9%) from 2023

Net Assets

Up

$192,632

Up $6,653 (+3.6%) from 2023

Liabilities

Up

$40,682

Up $4,312 (+12%) from 2023

Revenue And Expenses
Liabilities / Revenue97th percentileNet Margin80th percentile

Revenue

Down

$24,760

Down $7,548 (-23%) from 2023

Expenses

Up

$18,107

Up $249 (+1.4%) from 2023

Net Income

Down

$6,653

Down $7,797 (-54%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth56th percentile

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

$300K$200K$100K$0Assets 2010: $156,989Net Assets 2010: $156,9892010Assets 2011: $137,287Net Assets 2011: $137,2872011Assets 2012: $139,091Liabilities 2012: $02012Assets 2013: $142,737Net Assets 2013: $142,7372013Assets 2014: $131,640Liabilities 2014: $0Net Assets 2014: $131,6402014Assets 2015: $131,262Liabilities 2015: $0Net Assets 2015: $131,2622015Assets 2016: $132,378Liabilities 2016: $0Net Assets 2016: $132,3782016Assets 2017: $138,954Liabilities 2017: $0Net Assets 2017: $138,9542017Assets 2018: $142,976Liabilities 2018: $0Net Assets 2018: $142,9762018Assets 2019: $129,479Liabilities 2019: $0Net Assets 2019: $129,4792019Assets 2020: $150,784Liabilities 2020: $0Net Assets 2020: $150,7842020Assets 2021: $155,047Liabilities 2021: $0Net Assets 2021: $155,0472021Assets 2022: $166,570Liabilities 2022: $0Net Assets 2022: $166,5702022Assets 2023: $222,349Liabilities 2023: $36,370Net Assets 2023: $185,9792023Assets 2024: $233,314Liabilities 2024: $40,682Net Assets 2024: $192,6322024Assets 2025: $250,021Liabilities 2025: $36,594Net Assets 2025: $213,4272025

Highlighted filing

2024

Assets$233,314
Liabilities$40,682
Net Assets$192,632
Open 2024 Filing

Operations Trend

Revenue Growth23rd percentile

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

$60K$40K$20K$0-$20KRevenue 2010: $32,544Expenses 2010: $43,285Net Income 2010: -$10,7412010Revenue 2011: $28,917Expenses 2011: $48,619Net Income 2011: -$19,7022011Revenue 2012: $22,859Expenses 2012: $21,054Net Income 2012: $1,8052012Revenue 2013: $30,951Expenses 2013: $27,305Net Income 2013: $3,6462013Revenue 2014: $25,447Expenses 2014: $36,544Net Income 2014: -$11,0972014Revenue 2015: $32,383Expenses 2015: $32,761Net Income 2015: -$3782015Revenue 2016: $30,203Expenses 2016: $29,819Net Income 2016: $3842016Revenue 2017: $31,581Expenses 2017: $25,005Net Income 2017: $6,5762017Revenue 2018: $28,177Expenses 2018: $24,993Net Income 2018: $3,1842018Revenue 2019: $28,028Expenses 2019: $41,083Net Income 2019: -$13,0552019Revenue 2020: $32,568Expenses 2020: $11,263Net Income 2020: $21,3052020Revenue 2021: $23,148Expenses 2021: $18,884Net Income 2021: $4,2642021Revenue 2022: $26,777Expenses 2022: $15,254Net Income 2022: $11,5232022Revenue 2023: $32,308Expenses 2023: $17,858Net Income 2023: $14,4502023Revenue 2024: $24,760Expenses 2024: $18,107Net Income 2024: $6,6532024Revenue 2025: $30,885Expenses 2025: $10,090Net Income 2025: $20,7952025

Highlighted filing

2024

Revenue$24,760
Expenses$18,107
Net Income$6,653
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 25, 2026
Return Version
2024v5.2
Gross Receipts
$24,760
Mission and Program Overview

Mission

Support of the Cooper Mmorial Library

Program Services

DescriptionGrantsExpenses
Support the Cooper Memorial Library-$16,741
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle DelaneyPresidentPT$0--
Toni BellVice PresidentPT$0--
Lucy HageTreasurerPT$0--
Terry MoherekSecretaryPT$0--
Kathy SmithDirector-$0--
John GreenleeDirector-$0--
Dennis HortonDirector-$0--
Tom NicholesDirector-$0--
Chuck SeaverDirector-$0--
Filing and Contact Details

Filer

Filer Name
Cooper Memorial Library Association Inc
EIN
59-0766725
Phone
3525362275
Address
2525 Oakley Seaver Drive, Clermont, FL 34711

Signing Officer

Name
Michelle Delaney
Title
President
Phone
3525362275
Signed
2026-02-25
Discuss with paid preparer
Yes

Preparer

Firm
All Your Financial Needs Inc
Address
PO BOX 1923, Minneola, FL 34755
Preparer
Denise Calderon
Phone
4075591047
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

“Bookes/DVD/CD purchases 124”

Form 990-EZ, Part I, Line 16, Other Expenses

“Dues and Subscriptions 236”

Form 990-EZ, Part I, Line 16, Other Expenses

“Program expenses 16,381”

Form 990-EZ, Part I, Line 16, Other Expenses

“Licenses 61”

Form 990-EZ, Part I, Line 16, Other Expenses

“Miscelleous 1,266”

Form 990-EZ, Part I, Line 16, Other Expenses

“Sales Tax 39”

Form 990-EZ, Part II, Line 26, Liabilities

“Grant income not used in current year Beginning of year 36,370, End of year 40,682”

Raw XML Appendix166 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
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Clermont
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Michelle Delaney
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Toni Bell
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Lucy Hage
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Terry Moherek
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Kathy Smith
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5John Greenlee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Dennis Horton
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7Tom Nicholes
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8Chuck Seaver
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt018107
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
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IRS990EZ/ProgramServiceRevenueAmt015688
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt016741
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
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IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TotalExpensesAmt018107
IRS990EZ/TotalProgramServiceExpensesAmt016741
IRS990EZ/TotalRevenueAmt024760
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt019842
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt021895
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt017775
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt023008
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt037560
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0120080
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt06179
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IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt024589
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.83000
IRS990ScheduleA/PublicSupportPY170Pct00.86330
IRS990ScheduleA/PublicSupportTotal170Amt0120080
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt019842
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt023008
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt037560
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0120080
IRS990ScheduleA/TotalSupportAmt0144669
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Bookes/DVD/CD purchases 124
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Dues and Subscriptions 236
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Program expenses 16,381
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Licenses 61
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Miscelleous 1,266
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Sales Tax 39
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Grant income not used in current year Beginning of year 36,370, End of year 40,682
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part II, Line 26, Liabilities
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Michelle Delaney
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03525362275
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Cooper Memorial Library Association Inc
ReturnHeader/Filer/BusinessNameControlTxt0COOP
ReturnHeader/Filer/EIN0590766725
ReturnHeader/Filer/PhoneNum03525362275
ReturnHeader/Filer/USAddress/AddressLine1Txt02525 Oakley Seaver Drive
ReturnHeader/Filer/USAddress/CityNm0Clermont
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd034711
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0474932581
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0All Your Financial Needs Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1923
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Minneola
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd034755
ReturnHeader/PreparerPersonGrp/PhoneNum04075591047
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Denise Calderon
ReturnHeader/ReturnTs02026-02-25T03:35:06-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$233,314
Liabilities
$40,682
Net assets
$192,632
Revenue
$24,760
Expenses
$18,107
Net income
$6,653
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.50$0.37$2.13$0.31$0.10$0.21
2024Detailed filing. Detailed filing data is available for this year.$2.33$0.41$1.93$0.25$0.18$0.07
2023Detailed filing. Detailed filing data is available for this year.$2.22$0.36$1.86$0.32$0.18$0.14
2022Detailed filing. Detailed filing data is available for this year.$1.67$0.00$1.67$0.27$0.15$0.12
2021Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$0.23$0.19$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.51$0.00$1.51$0.33$0.11$0.21
2019Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$0.28$0.41$0.13
2018Detailed filing. Detailed filing data is available for this year.$1.43$0.00$1.43$0.28$0.25$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.39$0.00$1.39$0.32$0.25$0.07
2016Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$0.30$0.30$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.31$0.32$0.33$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$0.25$0.37$0.11
2013Detailed filing. Detailed filing data is available for this year.$1.43$1.43$0.31$0.27$0.04
2012Summary only. Only limited summary data is available for this year.$1.39$0.00$0.23$0.21$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$1.37$0.29$0.49$0.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.57$1.57$0.33$0.43$0.11
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)3 • <$500k nonprofits