Civic Intelligence

Twin Falls Public Library Foundation Inc.

990 • Fiscal year 2018 • EIN 82-0406315

May 01, 2017 to Apr 30, 2018 • Filed on Sep 11, 2018

201 4th Ave EastTwin Falls, ID 83301

(208) 736-6205

Siviq Scores

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

Liabilities / Assets

15th percentile

0.00x

Higher debt load relative to assets than 15% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

16th percentile

0.00x

Higher debt load relative to revenue than 16% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

81st percentile

25%

Higher net margin than 81% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

43rd percentile

$43,446

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 24.8% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

66th percentile

6.4%

Faster asset growth than 66% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

6th percentile

-48%

Faster revenue growth than 6% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$2,278,276

Up $137,080 (+6.4%) from 2017

Net Assets

Up

$2,278,048

Up $137,538 (+6.4%) from 2017

Liabilities

Down

$228

Down $458 (-67%) from 2017

Revenue

Down

$175,039

Down $159,463 (-48%) from 2017

Expenses

Down

$130,950

Down $2,541 (-1.9%) from 2017

Net Income

Down

$44,089

Down $156,922 (-78%) from 2017

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $1,735,266Liabilities 2012: $1,015Net Assets 2012: $1,734,2512012Assets 2013: $1,926,943Liabilities 2013: $2,159Net Assets 2013: $1,924,7842013Assets 2014: $2,040,028Liabilities 2014: $1,456Net Assets 2014: $2,038,5722014Assets 2015: $2,104,325Liabilities 2015: $1,491Net Assets 2015: $2,102,8342015Assets 2016: $2,020,883Liabilities 2016: $494Net Assets 2016: $2,020,3892016Assets 2017: $2,141,196Liabilities 2017: $686Net Assets 2017: $2,140,5102017Assets 2018: $2,278,276Liabilities 2018: $228Net Assets 2018: $2,278,0482018Assets 2019: $2,447,222Liabilities 2019: $1,716Net Assets 2019: $2,445,5062019Assets 2020: $2,395,806Liabilities 2020: $1,377Net Assets 2020: $2,394,4292020Assets 2021: $3,035,682Liabilities 2021: $2,502Net Assets 2021: $3,033,1802021Assets 2022: $2,928,520Liabilities 2022: $865Net Assets 2022: $2,927,6552022Assets 2023: $3,049,778Liabilities 2023: $399Net Assets 2023: $3,049,3792023Assets 2024: $3,564,050Liabilities 2024: $902Net Assets 2024: $3,563,1482024

Highlighted filing

2018

Assets$2,278,276
Liabilities$228
Net Assets$2,278,048

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2012: $138,023Expenses 2012: $132,950Net Income 2012: $5,0732012Revenue 2013: $313,638Expenses 2013: $123,105Net Income 2013: $190,5332013Revenue 2014: $240,475Expenses 2014: $126,687Net Income 2014: $113,7882014Revenue 2015: $192,715Expenses 2015: $128,454Net Income 2015: $64,2612015Revenue 2016: $147,410Expenses 2016: $128,004Net Income 2016: $19,4062016Revenue 2017: $334,502Expenses 2017: $133,491Net Income 2017: $201,0112017Revenue 2018: $175,039Expenses 2018: $130,950Net Income 2018: $44,0892018Revenue 2019: $243,828Expenses 2019: $96,912Net Income 2019: $146,9162019Revenue 2020: $39,916Expenses 2020: $90,993Net Income 2020: -$51,0772020Revenue 2021: $774,898Expenses 2021: $136,147Net Income 2021: $638,7512021Revenue 2022: $13,311Expenses 2022: $118,836Net Income 2022: -$105,5252022Revenue 2023: $356,643Expenses 2023: $124,110Net Income 2023: $232,5332023Revenue 2024: $433,633Expenses 2024: $146,315Net Income 2024: $287,3182024

Highlighted filing

2018

Revenue$175,039
Expenses$130,950
Net Income$44,089
Jump To
Filing Snapshot
Filing Period
May 1, 2017 to Apr 30, 2018
Signed
Sep 11, 2018
Return Version
2017v2.2
Gross Receipts
$177,650
Mission and Program Overview

Mission

It is the mission of the twin falls public library foundation, inc. To provide support for the programs and services of the twin falls public library beyond those which can be provided through its regular channels and levels of funding; but not to take the place of any of those regular channels or levels of funding.

Provide support for the programs and services of the twin falls public library.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,943,540$2,121,805▲ $178,265
Cash and Non-Interest-Bearing Accounts$195,045$154,293▼ $40,752
Inventories for Sale or Use$2,611$2,178▼ $433
Total Assets$2,141,196$2,278,276▲ $137,080
Liabilities
Accounts Payable and Accrued Expenses$686$228▼ $458
Total Liabilities$686$228▼ $458
Net Assets / Fund Balance
Unrestricted Net Assets$1,342,176$1,447,608▲ $105,432
Permanently Rstr Net Assets$788,940$822,299▲ $33,359
Temporarily Rstr Net Assets$9,394$8,141▼ $1,253
Total Net Assets Fund Balance$2,140,510$2,278,048▲ $137,538
Total Liabilities and Net Assets / Fund Balance$2,141,196$2,278,276▲ $137,080

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$2,121,805--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$779,353$4,200▲ $38,746-$822,299
2016$722,092-▲ $66,321-$779,353
2015$740,656$7,050▼ $16,928-$722,092
2014$693,805$13,455▲ $33,396-$740,656
2013$550,709$90,000▲ $53,096-$693,805
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Diane Van EngelenFoundation ManagerFT$43,446$43,446

Board Members and Trustees

NameTitle
Jake TolmanPresident
Sandee GolayVice President
Andrea DayleyBoard Member
Greg PanatopoulosBoard Member
Janie JohnsonBoard Member
Joe PopplewellBoard Member
Mary FortBoard Member
Ron MoodyBoard Member
Tim CoinerBoard Member
Jim FieldsSecretary
Cindy HarmonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$78,298
Program Service Revenue
$0
Investment Income
$71,188
Other Revenue
$25,553
All Other Contributions
$78,298
Change in Net Assets
$44,089

Audited Revenue Reconciliation

Revenue per Audited Statements
$175,039
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$93,449
Total Revenue per Audited Statements
$268,488
Total Revenue per Form 990
$175,039
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$68,902
Salaries, Compensation, and Employee Benefits$48,928
Total Fundraising Expense$22,133
Other Expenses$13,120
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$68,902--$68,902
Current Officers, Directors, Trustees, and Key Employees$14,482$14,482$14,482$43,446
Payroll Taxes$1,290$1,290$1,290$3,870
Fees for Services Accounting-$2,250-$2,250
Other Salaries and Wages$538$537$537$1,612
All Other Expenses-$514$820$1,334
Insurance-$487$487$974
Other Expenses-$339$339$678
Office Expenses-$296$297$593
Total Functional Expenses$85,212$23,605$22,133$130,950

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Total Expenses per Audited Statements$0
Total Expenses per Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Twin Falls Public LibraryTwin Falls, ID-Purchase of Books, Computers, Music Downloads, Etc.-
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$28,164
Fundraising Direct Expenses$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Book Sale----
Golf Tournament----
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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

The finance committee chair reviews the return and then provides the return to the board for their review.

Form 990, Part VI, Section C, Line 19

The organization mails an annual report with financial information to all donors. Included in this packet is a notice that complete audited financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Twin Falls Public Library Foundation in
EIN
82-0406315
Phone
2087366205
Address
201 4TH AVE EAST, TWIN FALLS, ID 83301

Signing Officer

Name
Cindy Harmon
Title
Treasurer
Phone
2087366205
Signed
2018-09-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cindy Harmon
Formed
1986
Legal Domicile
Id
Voting Board Members
10
Independent Board Members
10
Employees
2
Volunteers
0

Preparer

Firm
Mahlke Hunsaker & Company Pllc
Address
201 CANYON CREST DRIVE SUITE 100, TWIN FALLS, ID 83301
Preparer
Scott E Hunsaker CPA
Phone
2087341809
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IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01290
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01290
IRS990/PayrollTaxesGrp/ProgramServicesAmt01290
IRS990/PayrollTaxesGrp/TotalAmt03870
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0788940
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0822299
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0CINDY HARMON
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt061449
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt051057
IRS990/PYInvestmentIncomeAmt0243334
IRS990/PYOtherExpensesAmt035437
IRS990/PYOtherRevenueAmt029719
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0201011
IRS990/PYSalariesCompEmpBnftPaidAmt046997
IRS990/PYTotalExpensesAmt0133491
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0334502
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt044089
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt097586
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt085490
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt080318
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt073951
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0153006
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0490351
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt070698
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt058124
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt062630
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt064995
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt057451
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0313898
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt022754
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.60970
IRS990ScheduleA/PublicSupportPY170Pct00.64060
IRS990ScheduleA/PublicSupportTotal170Amt0490351
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt097586
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt085490
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt080318
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt073951
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0153006
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0490351
IRS990ScheduleA/TotalSupportAmt0804249
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0779353
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt04200
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0822299
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt038746
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt09060
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0722092
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0779353
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt066321
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt08686
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0740656
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt07050
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0722092
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-16928
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0693805
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt013455
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0740656
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt033396
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0550709
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt090000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0693805
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt053096
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt093449
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt02121805
IRS990ScheduleD/OtherSecuritiesGrp/Desc0EDWARD JONES INVESTMENT
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt093449
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0175039
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt02121805
IRS990ScheduleD/TotalExpensesPerForm990Amt00
IRS990ScheduleD/TotalRevenuePerForm990Amt0175039
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0268488
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0BOOK SALE
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PURCHASE OF BOOKS, COMPUTERS, MUSIC DOWNLOADS, ETC.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0TWIN FALLS PUBLIC LIBRARY
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0201 4TH AVE E
IRS990ScheduleI/RecipientTable/USAddress/CityNm0TWIN FALLS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0ID
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd083301
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FINANCE COMMITTEE CHAIR REVIEWS THE RETURN AND THEN PROVIDES THE RETURN TO THE BOARD FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAILS AN ANNUAL REPORT WITH FINANCIAL INFORMATION TO ALL DONORS. INCLUDED IN THIS PACKET IS A NOTICE THAT COMPLETE AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt09394
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt08141
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02141196
IRS990/TotalAssetsEOYAmt02278276
IRS990/TotalAssetsGrp/BOYAmt02141196
IRS990/TotalAssetsGrp/EOYAmt02278276
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt078298
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt022133
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023605
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt085212
IRS990/TotalFunctionalExpensesGrp/TotalAmt0130950
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0686
IRS990/TotalLiabilitiesEOYAmt0228
IRS990/TotalLiabilitiesGrp/BOYAmt0686
IRS990/TotalLiabilitiesGrp/EOYAmt0228
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02140510
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02278048
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt085212
IRS990/TotalReportableCompFromOrgAmt043446
IRS990/TotalRevenueGrp/ExclusionAmt028164
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt068577
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0175039
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00

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