Civic Intelligence

The Giles County Public Library

990 • Fiscal year 2024 • EIN 62-0490633

Jul 01, 2023 to Jun 30, 2024 • Filed on May 05, 2025

122 South Second StreetPulaski, TN 38478

(931) 363-2720

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.01x

Higher debt load relative to assets than 32% of similar nonprofits.

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

Liabilities / Revenue

36th percentile

0.03x

Higher debt load relative to revenue than 36% of similar nonprofits.

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

Net Margin

44th percentile

2.1%

Higher net margin than 44% of similar nonprofits.

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

Top Officer Pay

47th percentile

$46,481

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 12.2% of source-year revenue.

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

Asset Growth

41st percentile

1.3%

Faster asset growth than 41% of similar nonprofits.

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

Revenue Growth

43rd percentile

4.0%

Faster revenue growth than 43% of similar nonprofits.

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

Assets

Up

$1,035,869

Up $13,225 (+1.3%) from 2023

Net Assets

Up

$1,025,249

Up $7,920 (+0.8%) from 2023

Liabilities

Up

$10,620

Up $5,305 (+100%) from 2023

Revenue

Up

$381,046

Up $14,812 (+4.0%) from 2023

Expenses

Up

$373,126

Up $9,655 (+2.7%) from 2023

Net Income

Up

$7,920

Up $5,157 (+187%) from 2023

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $350,256Liabilities 2011: $2,766Net Assets 2011: $347,4902011Assets 2012: $271,300Liabilities 2012: $3,449Net Assets 2012: $267,8512012Assets 2013: $458,397Liabilities 2013: $2,038Net Assets 2013: $456,3592013Assets 2014: $721,171Liabilities 2014: $2,744Net Assets 2014: $718,4272014Assets 2015: $995,176Liabilities 2015: $51,382Net Assets 2015: $943,7942015Assets 2016: $1,009,323Liabilities 2016: $2,937Net Assets 2016: $1,006,3862016Assets 2017: $1,005,304Liabilities 2017: $2,311Net Assets 2017: $1,002,9932017Assets 2018: $1,014,477Liabilities 2018: $4,649Net Assets 2018: $1,009,8282018Assets 2019: $1,006,169Liabilities 2019: $5,122Net Assets 2019: $1,001,0472019Assets 2020: $1,000,965Liabilities 2020: $7,829Net Assets 2020: $993,1362020Assets 2021: $1,008,846Liabilities 2021: $4,711Net Assets 2021: $1,004,1352021Assets 2022: $1,019,600Liabilities 2022: $5,034Net Assets 2022: $1,014,5662022Assets 2023: $1,022,644Liabilities 2023: $5,315Net Assets 2023: $1,017,3292023Assets 2024: $1,035,869Liabilities 2024: $10,620Net Assets 2024: $1,025,2492024

Highlighted filing

2024

Assets$1,035,869
Liabilities$10,620
Net Assets$1,025,249

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $281,9032011Expenses 2012: $338,8562012Expenses 2013: $244,2252013Revenue 2014: $499,745Expenses 2014: $237,677Net Income 2014: $262,0682014Revenue 2015: $471,199Expenses 2015: $245,834Net Income 2015: $225,3652015Revenue 2016: $311,611Expenses 2016: $249,020Net Income 2016: $62,5912016Revenue 2017: $254,248Expenses 2017: $257,641Net Income 2017: -$3,3932017Revenue 2018: $350,531Expenses 2018: $343,696Net Income 2018: $6,8352018Revenue 2019: $371,040Expenses 2019: $379,821Net Income 2019: -$8,7812019Revenue 2020: $369,913Expenses 2020: $377,824Net Income 2020: -$7,9112020Revenue 2021: $371,554Expenses 2021: $360,555Net Income 2021: $10,9992021Revenue 2022: $378,083Expenses 2022: $367,652Net Income 2022: $10,4312022Revenue 2023: $366,234Expenses 2023: $363,471Net Income 2023: $2,7632023Revenue 2024: $381,046Expenses 2024: $373,126Net Income 2024: $7,9202024

Highlighted filing

2024

Revenue$381,046
Expenses$373,126
Net Income$7,920
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 5, 2025
Return Version
2023v6.0
Gross Receipts
$381,046
Mission and Program Overview

Mission

To provide library services to the residents of giles county, tennessee.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$651,533$623,707▼ $27,826
Savings and Temporary Cash Investments$363,821$397,045▲ $33,224
Cash and Non-Interest-Bearing Accounts$6,822$14,649▲ $7,827
Investments in Publicly Traded Securities$468$468→ $0
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,022,644$1,035,869▲ $13,225
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$5,315$10,620▲ $5,305
Total Liabilities$5,315$10,620▲ $5,305
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,017,329$1,025,249▲ $7,920
Total Net Assets Fund Balance$1,017,329$1,025,249▲ $7,920
Total Liabilities and Net Assets / Fund Balance$1,022,644$1,035,869▲ $13,225

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$606,757$722,955$1,329,712
Other Land Buildings$16,950$202,394$219,344
Leasehold Improvements-$2,375$2,375
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cynthia NesbittExecutive DirectorFT$43,850$2,631$46,481

Board Members and Trustees

NameTitle
Preston MurreyChairman
Claudia OakesVice Chair
Bill RutherfordBoard Member
Carolyn HarrisonBoard member
Laura Jane ReynoldsBoard Member
Lucy HensonBoard Member
Marcus HoustonBoard Member
Brenda SpeerSecretary
Sara ReeseTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$361,140
Program Service Revenue
$11,188
Investment Income
$8,718
Other Revenue
$0
All Other Contributions
$356,968
Change in Net Assets
$7,920

Audited Revenue Reconciliation

Revenue per Audited Statements
$381,046
Total Revenue per Audited Statements
$381,046
Total Revenue per Form 990
$381,046
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$264,288
Other Expenses$108,838
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$146,941$36,735-$183,676
Current Officers, Directors, Trustees, and Key Employees$35,080$8,770-$43,850
Depreciation Depletion$22,261$5,565-$27,826
Payroll Taxes$18,701$4,676-$23,377
Pension Plan Contributions$10,708$2,677-$13,385
Occupancy$10,481$2,620-$13,101
Fees for Services Accounting$5,648$5,647-$11,295
Information Technology$6,204$1,551-$7,755
Insurance$2,397$2,397-$4,794
All Other Expenses$2,553$1,749-$4,302
Other Expenses$3,861$1,179-$3,861
Travel-$1,085-$1,085
Total Functional Expenses$296,797$76,329$0$373,126

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$373,126
Total Expenses per Audited Statements$373,126
Total Expenses per Form 990$373,126
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

A copy of the completed form 990 was provided to the executive director, board chairman, and treasurer for review prior to filing.

Form 990, Part VI, Section C, Line 19

Copies of documents will be made available upon request.

Filing and Contact Details

Filer

Filer Name
Giles County Public Library
EIN
62-0490633
Phone
9313632720
Address
122 SOUTH SECOND STREET, PULASKI, TN 38478

Signing Officer

Name
Preston Murrey
Title
Chairman
Signed
2025-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Preston Murrey
Formed
1941
Legal Domicile
Tn
Voting Board Members
9
Independent Board Members
9
Employees
14
Volunteers
50

Preparer

Firm
Alan C Thomason CPA
Address
204 West 4th Street Suite B, Columbia, TN 38401
Preparer
Alan C Thomason CPA
Phone
9313817010
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0BOOK RELATED EXPENSES
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2MAINTENANCE
IRS990/OtherExpensesGrp/Desc3LIBRARY PROGRAMS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01678
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11179
IRS990/OtherExpensesGrp/ProgramServicesAmt020533
IRS990/OtherExpensesGrp/ProgramServicesAmt16712
IRS990/OtherExpensesGrp/ProgramServicesAmt24717
IRS990/OtherExpensesGrp/ProgramServicesAmt33861
IRS990/OtherExpensesGrp/TotalAmt020533
IRS990/OtherExpensesGrp/TotalAmt18390
IRS990/OtherExpensesGrp/TotalAmt25896
IRS990/OtherExpensesGrp/TotalAmt33861
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt036735
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0146941
IRS990/OtherSalariesAndWagesGrp/TotalAmt0183676
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04676
IRS990/PayrollTaxesGrp/ProgramServicesAmt018701
IRS990/PayrollTaxesGrp/TotalAmt023377
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02677
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt010708
IRS990/PensionPlanContributionsGrp/TotalAmt013385
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0PRESTON MURREY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0BOOK RELATED INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt011188
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt011188
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0352223
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01976
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0101059
IRS990/PYProgramServiceRevenueAmt012035
IRS990/PYRevenuesLessExpensesAmt02763
IRS990/PYSalariesCompEmpBnftPaidAmt0262412
IRS990/PYTotalExpensesAmt0363471
IRS990/PYTotalRevenueAmt0366234
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt07920
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0363821
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0397045
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0356968
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0350305
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0351327
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0362528
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0344319
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01765447
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt08718
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01976
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0797
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0907
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02263
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt014661
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt015360
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt013953
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt025959
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt08119
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt011565
IRS990ScheduleA/OtherIncome170Grp/TotalAmt074956
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95170
IRS990ScheduleA/PublicSupportPY170Pct00.95420
IRS990ScheduleA/PublicSupportTotal170Amt01765447
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0356968
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0350305
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0351327
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0362528
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0344319
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01765447
IRS990ScheduleA/TotalSupportAmt01855064
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0606757
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0722955
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01329712
IRS990ScheduleD/ExpensesSubtotalAmt0373126
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02375
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02375
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt016950
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0202394
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0219344
IRS990ScheduleD/RevenueSubtotalAmt0381046
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0623707
IRS990ScheduleD/TotalExpensesPerForm990Amt0373126
IRS990ScheduleD/TotalRevenuePerForm990Amt0381046
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0381046
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0373126
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE COMPLETED FORM 990 WAS PROVIDED TO THE EXECUTIVE DIRECTOR, BOARD CHAIRMAN, AND TREASURER FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPIES OF DOCUMENTS WILL BE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01022644
IRS990/TotalAssetsEOYAmt01035869
IRS990/TotalAssetsGrp/BOYAmt01022644
IRS990/TotalAssetsGrp/EOYAmt01035869
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0361140
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt076329
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0296797
IRS990/TotalFunctionalExpensesGrp/TotalAmt0373126
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05315

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.04$0.01$1.03$0.38$0.37$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.01$1.02$0.37$0.36$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.01$1.01$0.38$0.37$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.00$1.00$0.37$0.36$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.01$0.99$0.37$0.38$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.01$1.00$0.37$0.38$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.00$1.01$0.35$0.34$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.00$1.00$0.25$0.26$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$0.31$0.25$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.00$0.05$0.94$0.47$0.25$0.23
2014Detailed filing. Detailed filing data is available for this year.$0.72$0.00$0.72$0.50$0.24$0.26
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.00$0.46$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.00$0.27$0.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.00$0.35$0.28