Civic Intelligence

Johnson City Public Library

990 • Fiscal year 2024 • EIN 62-0581531

Jul 01, 2023 to Jun 30, 2024 • Filed on Oct 17, 2024

Refreshing map…

100 West Millard StreetJohnson City, TN 37604

(423) 434-4450

Siviq Scores

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

Liabilities / Assets

51st percentile

0.07x

Higher debt load relative to assets than 51% of similar nonprofits.

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

Liabilities / Revenue

46th percentile

0.06x

Higher debt load relative to revenue than 46% of similar nonprofits.

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

Net Margin

54th percentile

6.5%

Higher net margin than 54% of similar nonprofits.

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

Top Officer Pay

69th percentile

$106,662

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

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

Asset Growth

59th percentile

7.7%

Faster asset growth than 59% of similar nonprofits.

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

Revenue Growth

49th percentile

7.5%

Faster revenue growth than 49% of similar nonprofits.

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

Assets

Flat

$2,515,289

Flat from 2024

Net Assets

Flat

$2,351,792

Flat from 2024

Liabilities

Flat

$163,497

Flat from 2024

Revenue

Flat

$2,659,493

Flat from 2024

Expenses

Flat

$2,487,506

Flat from 2024

Net Income

Flat

$171,987

Flat from 2024

Historical Trend

Balance Sheet Trend

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

$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 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

2024

Assets$2,515,289
Liabilities$163,497
Net Assets$2,351,792

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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 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

2024

Revenue$2,659,493
Expenses$2,487,506
Net Income$171,987
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 17, 2024
Return Version
2023v5.1
Gross Receipts
$2,659,493
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$1,704,498$1,608,542▼ $95,956
Savings and Temporary Cash Investments$630,046$896,731▲ $266,685
Prepaid Expenses and Deferred Charges-$8,931-
Cash and Non-Interest-Bearing Accounts$650$650→ $0
Accounts Receivable$290$435▲ $145
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$2,335,484$2,515,289▲ $179,805
Liabilities
Other Liabilities$91,272$82,531▼ $8,741
Accounts Payable and Accrued Expenses$64,407$80,966▲ $16,559
Total Liabilities$155,679$163,497▲ $7,818
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,179,805$2,351,792▲ $171,987
Total Liabilities and Net Assets / Fund Balance$2,335,484$2,515,289▲ $179,805

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,226,778$600,784$1,827,562
Leasehold Improvements$343,598$223,071$566,669
Equipment$38,166$287,639$325,805
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Julia TurpinExecutive DirectorFT$95,227$11,435$106,662

Board Members and Trustees

NameTitle
Jennifer DixonPresident
Daryl CarterVice President
Gwynn MettetalBoard Member
John HunterBoard Member
Rob DavisBoard Member
Suzy WilliamsBoard Member
Thomas KendallBoard Member
Georgita WashingtonSecretary
Scott JeffressTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,552,698
Program Service Revenue
$55,415
Investment Income
$34,371
Other Revenue
$17,009
All Other Contributions
$172,573
Change in Net Assets
$171,987

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,659,493
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,659,493
Total Revenue per Form 990
$2,659,493
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,732,050
Other Expenses$755,456
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,112,976$196,407-$1,309,383
Other Employee Benefits$135,319$23,880-$159,199
Payroll Taxes$90,926$16,046-$106,972
Current Officers, Directors, Trustees, and Key Employees$90,663$15,999-$106,662
Depreciation Depletion$89,977$15,878-$105,855
Information Technology$87,796$11,931-$99,727
Occupancy$70,991--$70,991
Pension Plan Contributions$42,359$7,475-$49,834
Office Expenses$30,736$8,594-$39,330
Other Expenses$19,131$2,138-$21,269
All Other Expenses$17,535$990-$18,525
Fees for Services Accounting$14,700--$14,700
Insurance$7,603$1,342-$8,945
Travel$1,036$183-$1,219
Total Functional Expenses$2,181,939$305,567$0$2,487,506

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,487,506
Total Expenses per Audited Statements$2,487,506
Total Expenses per Form 990$2,487,506
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$49,838
Sbita$32,693
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
2024-10-17
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
54
Volunteers
68

Preparer

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

Additional Explanations

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, 2024 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, 2024, the library has not accrued interest or penalties related to uncertain tax positions.

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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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IRS990/OtherExpensesGrp/Desc0MATERIALS AND SERVICES
IRS990/OtherExpensesGrp/Desc1BUILDING MAINTENANCE
IRS990/OtherExpensesGrp/Desc2SECURITY
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS OTHER EXP
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04704
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12138
IRS990/OtherExpensesGrp/ProgramServicesAmt0279324
IRS990/OtherExpensesGrp/ProgramServicesAmt164213
IRS990/OtherExpensesGrp/ProgramServicesAmt226654
IRS990/OtherExpensesGrp/ProgramServicesAmt319131
IRS990/OtherExpensesGrp/TotalAmt0279324
IRS990/OtherExpensesGrp/TotalAmt164213
IRS990/OtherExpensesGrp/TotalAmt231358
IRS990/OtherExpensesGrp/TotalAmt321269
IRS990/OtherLiabilitiesGrp/BOYAmt091272
IRS990/OtherLiabilitiesGrp/EOYAmt082531
IRS990/OtherOrganizationDsc0A COMPONENT UNIT OF THE CITY OF JOHN
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/Desc1E-RATE REIMBURSEMENT
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt011791
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt15218
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt011791
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt15218
IRS990/OtherRevenueTotalAmt017009
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0196407
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01112976
IRS990/OtherSalariesAndWagesGrp/TotalAmt01309383
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt016046
IRS990/PayrollTaxesGrp/ProgramServicesAmt090926
IRS990/PayrollTaxesGrp/TotalAmt0106972
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt07475
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt042359
IRS990/PensionPlanContributionsGrp/TotalAmt049834
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08931
IRS990/PrincipalOfficerNm0JULIA TURPIN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CHARGES-FEES AND SERVI
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt055415
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt055415
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02394832
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05451
IRS990/PYOtherExpensesAmt0772407
IRS990/PYOtherRevenueAmt029950
IRS990/PYProgramServiceRevenueAmt043564
IRS990/PYRevenuesLessExpensesAmt02210
IRS990/PYSalariesCompEmpBnftPaidAmt01699180
IRS990/PYTotalExpensesAmt02471587
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02473797
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0171987
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt072424
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0630046
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0896731
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02552698
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02394832
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02291200
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02174997
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02111786
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt011525513
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt034371
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt05451
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt057
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0229
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt09179
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt049287
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0168883
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt017009
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt029950
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0114360
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt010840
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt03792
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0175951
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98080
IRS990ScheduleA/PublicSupportPY170Pct00.98320
IRS990ScheduleA/PublicSupportTotal170Amt011525513
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02552698
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02394832
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02291200
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02174997
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02111786
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt011525513
IRS990ScheduleA/TotalSupportAmt011750751
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/ScheduleBRequiredInd01
IRS990ScheduleD/CollectionUsedPubExhibitionInd0X
IRS990ScheduleD/EquipmentGrp/BookValueAmt038166
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0287639
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0325805
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02487506
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0343598
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0223071
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0566669
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01226778
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0600784
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01827562
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt049838
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt132693
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0COMPENSATED ABSENCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SBITA
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02659493
IRS990ScheduleD/SolicitedAssetsSaleInd00
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NOTE 13 - UNCERTAINTY IN INCOME TAXES THE LIBRARY DID NOT HAVE UNRECOGNIZED TAX LIABILITIES AS OF JUNE 30, 2024 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, 2024, THE LIBRARY HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01608542
IRS990ScheduleD/TotalExpensesPerForm990Amt02487506
IRS990ScheduleD/TotalLiabilityAmt082531
IRS990ScheduleD/TotalRevenuePerForm990Amt02659493
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02659493
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02487506
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
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/ExplanationTxt4THE 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/FormAndLineReferenceDesc4PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CITY OF JOHNSON CITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1FRIENDS OF THE JOHNSON CITY PUBLIC LIBRARY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0626000320
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1581712307
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(1)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LOCAL GOVERNMENTAL UNIT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0601 EAST MAIN STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1100 W MILLARD STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0JOHNSON CITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1JOHNSON CITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1TN

Document Assets

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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
2024Detailed filing. Detailed filing data is available for this year.$2.52$0.16$2.35$2.66$2.49$0.17
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