Civic Intelligence

Westport Book Sale Ventures Inc

EIN 84-2095392 • 501(c)3 • Westport, CT

Profile

Our mission is to provide meaningful, competitive employment and volunteer opportunities for adults with disabilities, while raising funds for the westport library, through the sale of used books.

Book Donation Center 20 Jesup RoadWestport, CT 06880

www.westportbooksaleventures.org

Siviq Scores

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

Liabilities / Assets

69th percentile

0.02x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

69th percentile

0.01x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

59th percentile

6.9%

Higher net margin than 59% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

74th percentile

17%

Faster asset growth than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

56th percentile

2.4%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$187,849

Up $26,991 (+17%) from 2024

Liabilities

Up

$3,426

Up $141 (+4.3%) from 2024

Net Assets

Up

$184,423

Up $26,850 (+17%) from 2024

Revenue

Up

$390,404

Up $9,260 (+2.4%) from 2024

Expenses

Up

$363,554

Up $4,240 (+1.2%) from 2024

Net Income

Up

$26,850

Up $5,020 (+23%) from 2024

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2019: $1Liabilities 2019: $02019Assets 2020: $26,750Liabilities 2020: $12,000Net Assets 2020: $14,7502020Assets 2021: $176,075Liabilities 2021: $290Net Assets 2021: $175,7852021Assets 2022: $162,908Liabilities 2022: $25,341Net Assets 2022: $137,5672022Assets 2023: $138,492Liabilities 2023: $2,749Net Assets 2023: $135,7432023Assets 2024: $160,858Liabilities 2024: $3,285Net Assets 2024: $157,5732024Assets 2025: $187,849Liabilities 2025: $3,426Net Assets 2025: $184,4232025

Highlighted filing

2025

Assets$187,849
Liabilities$3,426
Net Assets$184,423

Operations Trend

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

$400K$200K$0-$200KRevenue 2019: $0Expenses 2019: $0Net Income 2019: $02019Revenue 2020: $69,166Expenses 2020: $42,416Net Income 2020: $26,7502020Revenue 2021: $257,806Expenses 2021: $96,771Net Income 2021: $161,0352021Revenue 2022: $227,940Expenses 2022: $266,157Net Income 2022: -$38,2172022Revenue 2023: $305,223Expenses 2023: $307,048Net Income 2023: -$1,8252023Revenue 2024: $381,144Expenses 2024: $359,314Net Income 2024: $21,8302024Revenue 2025: $390,404Expenses 2025: $363,554Net Income 2025: $26,8502025

Highlighted filing

2025

Revenue$390,404
Expenses$363,554
Net Income$26,850

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 13, 2026
Return Version
2024v5.5
Gross Receipts
$416,058
Mission and Program Overview

Mission

Our mission is to provide meaningful, competitive employment and volunteer opportunities for adults with disabilities, while raising funds for the westport library, through the sale of used books.

Our mission is to provide meaningful competitive employment and volunteer opportunities for adults with disabilities, while raising funds for the westport library, through sale of used books.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$157,573$184,423▲ $26,850
Cash and Non-Interest-Bearing Accounts$146,878$175,539▲ $28,661
Inventories for Sale or Use$1,750$80▼ $1,670
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$160,858$187,849▲ $26,991
Other Assets Total$12,230$12,230→ $0
Liabilities
Other Liabilities$3,285$3,426▲ $141
Total Liabilities$3,285$3,426▲ $141
Net Assets / Fund Balance
Total Net Assets Fund Balance$157,573$184,423▲ $26,850
Total Liabilities and Net Assets / Fund Balance$160,858$187,849▲ $26,991

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$12,230--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jocelyn BarandiaranPresident
Sharuna MaheshVP, Secretary, and Asst. T
Linda Monteiro-hopperVP, Treasurer, and Asst, S
Revenue and Support

Revenue Composition

Contributions and Grants
$147,738
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$242,666
All Other Contributions
$14,245
Change in Net Assets
$26,850
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$167,672
Other Expenses$130,882
Grants and Similar Amounts Paid$65,000
Total Fundraising Expense$3,907
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$154,052--$154,052
Occupancy$65,144--$65,144
Grants to Domestic Orgs$65,000--$65,000
Information Technology$12,588$2,780-$15,368
Other Employee Benefits$13,620--$13,620
Insurance$1,576$7,163-$8,739
Advertising-$7,571$907$8,478
Fees for Services Other$1,134$179$3,000$4,313
Other Expenses$2,968$2,918-$2,968
Fees for Services Accounting-$1,250-$1,250
Office Expenses-$662-$662
Fees for Services Legal-$425-$425
Total Functional Expenses$335,454$24,193$3,907$363,554
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Westport Library AssociationWestport, CT501(c)(3)General Operating Expenses$65,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$17,500
Fundraising Direct Expenses$15,431
Gaming Gross Income$400
Gaming Direct Expenses$270
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala and Auction$150,993$17,500$7,406$10,094
Total Events$150,993$17,500$15,431$2,069
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Gift Cards Not Yet Redeemed/used by Purchaser$3,090
Connecticut Sales Taxes Collected and Not Yet Remitted$297
My Ct Savings Collected From Employee and to Be Deposited With Savings Plan$39
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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 copy of the completed form 990, including schedules, is provided to all members of the organization's governing body in advance of filing; all members are given the opportunity to review and discuss.

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

The company's conflicts of interest policy is reviewed annually with directors and officers. Directors and officers are asked to refrain from any activity that might be deemed to be a conflict of interest. Each director is asked to execute annually an acknowledgement of this policy, including disclosure of any actual or potential conflict of interest, or a declaration that, to the best of their knowledge, there were no conflicts.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflicts of interest policy, and financial information required to be made available are copied and made available promptly upon receipt of a written request for the same.

Filing and Contact Details

Filer

Filer Name
Westport Book Sale Ventures Inc
EIN
84-2095392
Phone
2039520070
Address
BOOK DONATION CENTER 20 JESUP ROAD, WESTPORT, CT 06880
Doing Business As
Westport Book Shopbook Sale

Signing Officer

Name
Jocelyn Barandiaran
Title
President
Phone
2039520070
Signed
2026-01-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jocelyn Barandiaran
Formed
2019
Legal Domicile
Ct
Voting Board Members
3
Independent Board Members
3
Employees
16
Volunteers
250

Preparer

Firm
Rolleri & Sheppard Cpas Llp
Address
2150 POST ROAD 5TH FL, FAIRFIELD, CT 06824
Preparer
Ryan C Sheppard CPA
Phone
2032592727
Supplemental Narrative

Additional Explanations

Reason for Amended Return

Form 990 part ix statement of functional expenses is being amended to move expenses orginally reported. Line 11c and line 11d expenses have been moved to line 11b and 11c.

Raw XML AppendixShowing 400 of 408 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.

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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0378622
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0303444
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0224486
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0257525
IRS990ScheduleA/Total509Grp/TotalAmt01551853
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0388205
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0379357
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0305223
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0227940
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0257806
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01558531
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/OtherAssetsOrgGrp/BookValueAmt012230
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03090
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1297
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt239
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0GIFT CARDS NOT YET REDEEMED/USED BY PURCHASER
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CONNECTICUT SALES TAXES COLLECTED AND NOT YET REMITTED
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2MY CT SAVINGS COLLECTED FROM EMPLOYEE AND TO BE DEPOSITED WITH SAVINGS PLAN
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt012230
IRS990ScheduleD/TotalLiabilityAmt03426
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0133493
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0133493
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt015431
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GALA AND AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt08025
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt08025
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0150993
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0150993
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt017500
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt017500
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt02069
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt07406
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt07406
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt065000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL OPERATING EXPENSES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0THE WESTPORT LIBRARY ASSOCIATION
IRS990ScheduleI/RecipientTable/RecipientEIN0060672798
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt020 JESUP ROAD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0WESTPORT
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CT
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANTS ARE MADE TO THE WESTPORT LIBRARY ASSOCIATION TO HELP SUPPORT THE LIBRARY'S OPERATIONS, PROGRAMMING AND SERVICES. WE REVIEW THE LIBRARY'S ANNUAL REPORT AND ANNUAL FORM 990 FILINGS TO MONITOR LIBRARY EXPENDITURES.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE COMPLETED FORM 990, INCLUDING SCHEDULES, IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S GOVERNING BODY IN ADVANCE OF FILING; ALL MEMBERS ARE GIVEN THE OPPORTUNITY TO REVIEW AND DISCUSS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE COMPANY'S CONFLICTS OF INTEREST POLICY IS REVIEWED ANNUALLY WITH DIRECTORS AND OFFICERS. DIRECTORS AND OFFICERS ARE ASKED TO REFRAIN FROM ANY ACTIVITY THAT MIGHT BE DEEMED TO BE A CONFLICT OF INTEREST. EACH DIRECTOR IS ASKED TO EXECUTE ANNUALLY AN ACKNOWLEDGEMENT OF THIS POLICY, INCLUDING DISCLOSURE OF ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST, OR A DECLARATION THAT, TO THE BEST OF THEIR KNOWLEDGE, THERE WERE NO CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL INFORMATION REQUIRED TO BE MADE AVAILABLE ARE COPIED AND MADE AVAILABLE PROMPTLY UPON RECEIPT OF A WRITTEN REQUEST FOR THE SAME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 PART IX STATEMENT OF FUNCTIONAL EXPENSES IS BEING AMENDED TO MOVE EXPENSES ORGINALLY REPORTED. LINE 11C AND LINE 11D EXPENSES HAVE BEEN MOVED TO LINE 11B AND 11C.
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 C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3REASON FOR AMENDED RETURN
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/BOYAmt0160858
IRS990/TotalAssetsGrp/EOYAmt0187849
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0147738
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03907
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt024193
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0335454
IRS990/TotalFunctionalExpensesGrp/TotalAmt0363554
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03285
IRS990/TotalLiabilitiesEOYAmt03426
IRS990/TotalLiabilitiesGrp/BOYAmt03285
IRS990/TotalLiabilitiesGrp/EOYAmt03426
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0157573
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0184423
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0335454
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt02628
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0240038
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0390404
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0250
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0160858
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0187849
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0BOOK DONATION CENTER 20 JESUP ROAD
IRS990/USAddress/CityNm0WESTPORT
IRS990/USAddress/StateAbbreviationCd0CT
IRS990/USAddress/ZIPCd006880
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.WESTPORTBOOKSALEVENTURES.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOCELYN BARANDIARAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02039520070
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTPORT BOOK SALE VENTURES INC
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0842095392
ReturnHeader/Filer/PhoneNum02039520070
ReturnHeader/Filer/USAddress/AddressLine1Txt0BOOK DONATION CENTER 20 JESUP ROAD
ReturnHeader/Filer/USAddress/CityNm0WESTPORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CT
ReturnHeader/Filer/USAddress/ZIPCd006880
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0061156122
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROLLERI & SHEPPARD CPAS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02150 POST ROAD 5TH FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FAIRFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CT

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