Civic Intelligence

Johnson City Public Library

EIN 62-0581531 • 501(c)3 • Johnson City, TN

Profile

Through both traditional materials and emerging technologies, johnson city public library offers a mulititude of learning opportunities and entertainment choices in a dynamic center for the community.

Refreshing map…

100 West Millard StreetJohnson City, TN 37604

www.jcpl.net

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.08x

Higher debt load relative to assets than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

50th percentile

0.08x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

50th percentile

4.2%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

70th percentile

$109,457

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

54th percentile

5.1%

Faster asset growth than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

37th percentile

0.1%

Faster revenue growth than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,643,628

Up $128,339 (+5.1%) from 2024

Liabilities

Up

$204,282

Up $40,785 (+25%) from 2024

Net Assets

Up

$2,439,346

Up $87,554 (+3.7%) from 2024

Revenue

Up

$2,662,128

Up $2,635 (+0.1%) from 2024

Expenses

Up

$2,550,023

Up $62,517 (+2.5%) from 2024

Net Income

Down

$112,105

Down $59,882 (-35%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,684,283Liabilities 2011: $178,215Net Assets 2011: $1,506,0682011Assets 2012: $1,715,417Liabilities 2012: $71,269Net Assets 2012: $1,644,1482012Assets 2013: $1,732,397Liabilities 2013: $71,904Net Assets 2013: $1,660,4932013Assets 2014: $1,719,659Liabilities 2014: $74,847Net Assets 2014: $1,644,8122014Assets 2015: $1,670,436Liabilities 2015: $79,528Net Assets 2015: $1,590,9082015Assets 2016: $1,681,288Liabilities 2016: $97,874Net Assets 2016: $1,583,4142016Assets 2017: $1,714,499Liabilities 2017: $46,756Net Assets 2017: $1,667,7432017Assets 2018: $1,796,887Liabilities 2018: $49,085Net Assets 2018: $1,747,8022018Assets 2019: $2,154,569Liabilities 2019: $51,492Net Assets 2019: $2,103,0772019Assets 2020: $2,173,121Liabilities 2020: $90,140Net Assets 2020: $2,082,9812020Assets 2021: $2,172,015Liabilities 2021: $104,353Net Assets 2021: $2,067,6622021Assets 2022: $2,269,696Liabilities 2022: $92,101Net Assets 2022: $2,177,5952022Assets 2023: $2,335,484Liabilities 2023: $155,679Net Assets 2023: $2,179,8052023Assets 2024: $2,515,289Liabilities 2024: $163,497Net Assets 2024: $2,351,7922024Assets 2025: $2,643,628Liabilities 2025: $204,282Net Assets 2025: $2,439,3462025

Highlighted filing

2025

Assets$2,643,628
Liabilities$204,282
Net Assets$2,439,346

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,724,3632011Expenses 2012: $1,782,6762012Expenses 2013: $1,814,1212013Revenue 2014: $1,853,231Expenses 2014: $1,868,912Net Income 2014: -$15,6812014Revenue 2015: $1,842,551Expenses 2015: $1,896,455Net Income 2015: -$53,9042015Revenue 2016: $1,916,436Expenses 2016: $1,923,930Net Income 2016: -$7,4942016Revenue 2017: $2,063,931Expenses 2017: $1,979,602Net Income 2017: $84,3292017Revenue 2018: $2,180,567Expenses 2018: $2,100,507Net Income 2018: $80,0602018Revenue 2019: $2,468,508Expenses 2019: $2,113,233Net Income 2019: $355,2752019Revenue 2020: $2,175,933Expenses 2020: $2,196,029Net Income 2020: -$20,0962020Revenue 2021: $2,197,525Expenses 2021: $2,201,188Net Income 2021: -$3,6632021Revenue 2022: $2,425,366Expenses 2022: $2,315,433Net Income 2022: $109,9332022Revenue 2023: $2,473,797Expenses 2023: $2,471,587Net Income 2023: $2,2102023Revenue 2024: $2,659,493Expenses 2024: $2,487,506Net Income 2024: $171,9872024Revenue 2025: $2,662,128Expenses 2025: $2,550,023Net Income 2025: $112,1052025

Highlighted filing

2025

Revenue$2,662,128
Expenses$2,550,023
Net Income$112,105

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.64$0.20$2.44$2.66$2.55$0.11
2024Summary only. Only limited summary data is available for this year.$2.52$0.16$2.35$2.66$2.49$0.17
2023Summary only. Only limited summary data is available for this year.$2.34$0.16$2.18$2.47$2.47$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.27$0.09$2.18$2.43$2.32$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.17$0.10$2.07$2.20$2.20$0.00
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.17$0.09$2.08$2.18$2.20$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.15$0.05$2.10$2.47$2.11$0.36
2018Summary only. Only limited summary data is available for this year.$1.80$0.05$1.75$2.18$2.10$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.71$0.05$1.67$2.06$1.98$0.08
2016Detailed filing. Detailed filing data is available for this year.$1.68$0.10$1.58$1.92$1.92$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.67$0.08$1.59$1.84$1.90$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.72$0.07$1.64$1.85$1.87$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$0.07$1.66$1.81
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.07$1.64$1.78
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.68$0.18$1.51$1.72
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 23, 2025
Return Version
2024v5.2
Gross Receipts
$2,662,128
Mission and Program Overview

Mission

Through both traditional materials and emerging technologies, johnson city public library offers a mulititude of learning opportunities and entertainment choices in a dynamic center for the community.

The johnson city public library is a resource center to provide print and non-print material and related services that support the informational, educational, cultural and recreational needs of the service area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,608,542$1,524,642▼ $83,900
Savings and Temporary Cash Investments$896,731$1,109,892▲ $213,161
Prepaid Expenses and Deferred Charges$8,931$5,875▼ $3,056
Accounts Receivable$435$2,569▲ $2,134
Cash and Non-Interest-Bearing Accounts$650$650→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,515,289$2,643,628▲ $128,339
Liabilities
Accounts Payable and Accrued Expenses$80,966$111,218▲ $30,252
Other Liabilities$82,531$93,064▲ $10,533
Total Liabilities$163,497$204,282▲ $40,785
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,351,792$2,439,346▲ $87,554
Total Liabilities and Net Assets / Fund Balance$2,515,289$2,643,628▲ $128,339

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,200,191$635,471$1,835,662
Leasehold Improvements$307,085$259,584$566,669
Equipment$17,366$308,439$325,805
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Julia TurpinExecutive DirectorFT$97,749$11,708$109,457

Board Members and Trustees

NameTitle
Jennifer DixonPresident
Daryl CarterVice President
Ashley NewtonBoard Member
Jodi JonesBoard Member
John HunterBoard Member
Rob DavisBoard Member
Thomas KendallBoard Member
Georgita WashingtonSecretary
Scott JeffressTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,550,377
Program Service Revenue
$56,020
Investment Income
$36,912
Other Revenue
$18,819
All Other Contributions
$70,593
Change in Net Assets
$112,105

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,662,128
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,662,128
Total Revenue per Form 990
$2,662,128
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,752,674
Other Expenses$797,349
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,127,593$198,987-$1,326,580
Other Employee Benefits$128,749$22,721-$151,470
Information Technology$78,017$35,172-$113,189
Current Officers, Directors, Trustees, and Key Employees$95,350$16,826-$112,176
Payroll Taxes$93,815$16,556-$110,371
Depreciation Depletion$78,200$13,800-$92,000
Occupancy$77,168--$77,168
Pension Plan Contributions$44,265$7,812-$52,077
Office Expenses$34,372$9,530-$43,902
All Other Expenses$30,791$1,155-$31,946
Other Expenses$25,274$1,891-$27,165
Fees for Services Accounting$15,050--$15,050
Insurance$10,689$1,886-$12,575
Total Functional Expenses$2,217,739$332,284$0$2,550,023

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,550,022
Total Expenses per Audited Statements$2,550,022
Total Expenses per Form 990$2,550,022
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Compensated Absences$76,188
Sbita$16,876
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, Part VI, Section B, Line 11B

A complete copy of the organization's final form 990 (including all required schedules), as ultimately filed with the irs, was provided to each person who was a voting member of the governing body at the time the form 990 was prepared, whether in paper or electronic form, before its filing with the irs.

Form 990, Part VI, Section B, Line 12C

Conflict of interest forms are completed at the annual meeting. The process, although not formal,is for the director and assistant director to review the policy in the event that there is a potential conflict of interest. This policy has served jcpl well and jcpl will continue to use it as a tool to prevent instances of conflict of interest.

Form 990, Part VI, Section B, Line 15

The board of directors of the library is a volunteer board, and the library director is evaluated by this board annually in the following manner:

Form 990, Part VI, Section C, Line 19

The library makes its governing documents and financial statements available to the public upon request. Also, the board of directors' meeting agenda, minutes, financial statements, and required policies are held for public view at the adult reference desk.

Filing and Contact Details

Filer

Filer Name
Johnson City Public Library
EIN
62-0581531
Phone
4234344450
Address
100 WEST MILLARD STREET, JOHNSON CITY, TN 37604

Signing Officer

Name
Julia Turpin
Title
Director
Phone
4234344450
Signed
2025-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julia Turpin
Formed
1895
Legal Domicile
Tn
Voting Board Members
9
Independent Board Members
9
Employees
50
Volunteers
86

Preparer

Firm
Blackburn Childers & Steagall Plc
Address
801B SUNSET DRIVE, JOHNSON CITY, TN 37604-3033
Preparer
Sarah Presnell
Phone
4232824511
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Restatement gasb 101 implementation -24,552.

Part XII, Line 2C

The full board of directors assumes responsibility for the oversight of the audit and selection of an independent accountant. Neither the oversight process nor the selection process has changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

Note 13 - uncertainty in income taxes the library did not have unrecognized tax liabilities as of june 30, 2025 and does not expect this to change significantly over the next 12 months. The library will recognize interest and penalties accrued on any unrecognized tax liabilities as a component of income tax expense. As of june 30, 2025, the library has not accrued interest or penalties related to uncertain tax positions.

Raw XML AppendixShowing 400 of 509 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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IRS990/ActivitiesConductedPrtshpInd00
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IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
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IRS990/MissionDesc0THROUGH BOTH TRADITIONAL MATERIALS AND EMERGING TECHNOLOGIES, JOHNSON CITY PUBLIC LIBRARY OFFERS A MULITITUDE OF LEARNING OPPORTUNITIES AND ENTERTAINMENT CHOICES IN A DYNAMIC CENTER FOR THE COMMUNITY.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NOTE 13 - UNCERTAINTY IN INCOME TAXES THE LIBRARY DID NOT HAVE UNRECOGNIZED TAX LIABILITIES AS OF JUNE 30, 2025 AND DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT 12 MONTHS. THE LIBRARY WILL RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX LIABILITIES AS A COMPONENT OF INCOME TAX EXPENSE. AS OF JUNE 30, 2025, THE LIBRARY HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COMPLETE COPY OF THE ORGANIZATION'S FINAL FORM 990 (INCLUDING ALL REQUIRED SCHEDULES), AS ULTIMATELY FILED WITH THE IRS, WAS PROVIDED TO EACH PERSON WHO WAS A VOTING MEMBER OF THE GOVERNING BODY AT THE TIME THE FORM 990 WAS PREPARED, WHETHER IN PAPER OR ELECTRONIC FORM, BEFORE ITS FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST FORMS ARE COMPLETED AT THE ANNUAL MEETING. THE PROCESS, ALTHOUGH NOT FORMAL,IS FOR THE DIRECTOR AND ASSISTANT DIRECTOR TO REVIEW THE POLICY IN THE EVENT THAT THERE IS A POTENTIAL CONFLICT OF INTEREST. THIS POLICY HAS SERVED JCPL WELL AND JCPL WILL CONTINUE TO USE IT AS A TOOL TO PREVENT INSTANCES OF CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS OF THE LIBRARY IS A VOLUNTEER BOARD, AND THE LIBRARY DIRECTOR IS EVALUATED BY THIS BOARD ANNUALLY IN THE FOLLOWING MANNER:
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE LIBRARY MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. ALSO, THE BOARD OF DIRECTORS' MEETING AGENDA, MINUTES, FINANCIAL STATEMENTS, AND REQUIRED POLICIES ARE HELD FOR PUBLIC VIEW AT THE ADULT REFERENCE DESK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4RESTATEMENT GASB 101 IMPLEMENTATION -24,552.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FULL BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. NEITHER THE OVERSIGHT PROCESS NOR THE SELECTION PROCESS HAS CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XII, LINE 2C
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LOCAL GOVERNMENTAL UNIT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0601 EAST MAIN STREET

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