Civic Intelligence

The Mendocino Community Library Inc

990 • Fiscal year 2016 • EIN 94-3040271

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 30, 2017

PO Box 585Mendocino, CA 95460

(707) 937-5773

Siviq Scores

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

Liabilities / Assets

50th percentile

0.04x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

83rd percentile

0.46x

Higher debt load relative to revenue than 83% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

89th percentile

40%

Higher net margin than 89% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

55th percentile

3.5%

Faster asset growth than 55% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

86th percentile

47%

Faster revenue growth than 86% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$782,409

Up $26,300 (+3.5%) from 2015

Net Assets

Up

$752,409

Up $26,300 (+3.6%) from 2015

Liabilities

Flat

$30,000

Flat from 2015

Revenue

Up

$65,512

Up $20,851 (+47%) from 2015

Expenses

Down

$39,212

Down $1,781 (-4.3%) from 2015

Net Income

Up

$26,300

Up $22,632 (+617%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $685,236Liabilities 2011: $30,000Net Assets 2011: $655,2362011Assets 2012: $680,065Liabilities 2012: $30,000Net Assets 2012: $650,0652012Assets 2013: $705,100Liabilities 2013: $30,000Net Assets 2013: $675,1002013Assets 2014: $752,441Liabilities 2014: $30,000Net Assets 2014: $722,4412014Assets 2015: $756,109Liabilities 2015: $30,000Net Assets 2015: $726,1092015Assets 2016: $782,409Liabilities 2016: $30,000Net Assets 2016: $752,4092016Assets 2017: $792,766Liabilities 2017: $30,000Net Assets 2017: $762,7662017Assets 2018: $822,675Liabilities 2018: $30,000Net Assets 2018: $792,6752018Assets 2019: $729,246Liabilities 2019: $30,000Net Assets 2019: $699,2462019Assets 2020: $743,300Liabilities 2020: $30,000Net Assets 2020: $713,3002020Assets 2021: $757,803Liabilities 2021: $30,000Net Assets 2021: $727,8032021Assets 2022: $758,070Liabilities 2022: $30,000Net Assets 2022: $728,0702022Assets 2023: $658,704Liabilities 2023: $30,000Net Assets 2023: $628,7042023Assets 2024: $671,544Liabilities 2024: $30,000Net Assets 2024: $641,5442024

Highlighted filing

2016

Assets$782,409
Liabilities$30,000
Net Assets$752,409

Operations Trend

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

$200K$100K$0-$100KRevenue 2011: $75,186Expenses 2011: $41,621Net Income 2011: $33,5652011Revenue 2012: $60,990Expenses 2012: $66,161Net Income 2012: -$5,1712012Revenue 2013: $71,180Expenses 2013: $46,145Net Income 2013: $25,0352013Revenue 2014: $85,506Expenses 2014: $38,165Net Income 2014: $47,3412014Revenue 2015: $44,661Expenses 2015: $40,993Net Income 2015: $3,6682015Revenue 2016: $65,512Expenses 2016: $39,212Net Income 2016: $26,3002016Revenue 2017: $59,533Expenses 2017: $49,176Net Income 2017: $10,3572017Revenue 2018: $66,085Expenses 2018: $36,176Net Income 2018: $29,9092018Revenue 2019: $99,889Expenses 2019: $193,318Net Income 2019: -$93,4292019Revenue 2020: $53,359Expenses 2020: $39,305Net Income 2020: $14,0542020Revenue 2021: $37,541Expenses 2021: $23,038Net Income 2021: $14,5032021Revenue 2022: $33,636Expenses 2022: $33,369Net Income 2022: $2672022Revenue 2023: $30,968Expenses 2023: $130,334Net Income 2023: -$99,3662023Revenue 2024: $51,454Expenses 2024: $38,614Net Income 2024: $12,8402024

Highlighted filing

2016

Revenue$65,512
Expenses$39,212
Net Income$26,300
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 30, 2017
Return Version
2015v3.0
Gross Receipts
$71,483
Mission and Program Overview

Mission

To operate a community library for information retrieval and enjoyment by the general public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$521,961$543,662▲ $21,701
Land, Buildings, and Equipment, Net$90,014$85,450▼ $4,564
Cash and Non-Interest-Bearing Accounts$3,238$7,340▲ $4,102
Savings and Temporary Cash Investments$6,889$7,000▲ $111
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$756,109$782,409▲ $26,300
Other Assets Total$134,007$138,957▲ $4,950
Liabilities
Mortgage Notes Payable Secured by Investment Property$30,000$30,000→ $0
Total Liabilities$30,000$30,000→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$310,351$326,622▲ $16,271
Permanently Rstr Net Assets$298,338$311,085▲ $12,747
Temporarily Rstr Net Assets$117,420$114,702▼ $2,718
Total Net Assets Fund Balance$726,109$752,409▲ $26,300
Total Liabilities and Net Assets / Fund Balance$756,109$782,409▲ $26,300

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$60,623$87,453$148,076
Other Land Buildings$4,058$22,030$26,088
Land$20,000-$20,000
Equipment$769$9,081$9,850
Other Assets Org$138,957--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$298,338-▲ $24,804$12,057$311,085
2014$297,486-▲ $12,228$11,376$298,338
2013$282,253-▲ $28,146$12,913$297,486
2012$260,332-▲ $31,312$9,391$282,253
2011$258,484-▲ $13,410$11,562$260,332
Compensation and Service Providers

Board Members and Trustees

NameTitle
Debbie WolfePresident
Vicki FraserVice President
Ann SacksDirector
Bill SpeakeDirector
Bronwyn RhoadesDirector
Janice PorterDirector
Liz GreenDirector
Phyllis CoppageDirector
Annelle KarlstadTrustee
Charles JenkinsTrustee
Linda MercurioTrustee
Dave BrewerSec/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$18,826
Program Service Revenue
$8,896
Investment Income
$37,690
Other Revenue
$100
All Other Contributions
$18,826
Change in Net Assets
$26,300
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$39,212
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$13,161--$13,161
Depreciation Depletion$4,564--$4,564
Fees for Services Accounting$3,300$1,105-$4,405
Insurance$3,661--$3,661
Interest$3,000--$3,000
Office Expenses$308$307-$615
Other Expenses$539--$539
All Other Expenses$445$55-$500
Information Technology$445--$445
Advertising$346--$346
Total Functional Expenses$37,745$1,467$0$39,212
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
Annual disclosure for covered persons
No
Backup withholding compliance
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, Line 6: Explanation of Classes of Members or Shareholder

The organization is a community library and maintains a membership for users of the library and has membership fees, accordingly, to help fund the organization's activities.

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
The Mendocino Community Library Inc
EIN
94-3040271
Phone
7079375773
Address
PO Box 585, Mendocino, CA 95460

Signing Officer

Name
Debbie Wolfe
Title
President
Signed
2017-01-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debbie Wolfe
Formed
1987
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
61

Preparer

Firm
Robert P Hubik CPA
Address
100 E Manzanita St B, Fort Bragg, CA 95437
Preparer
Robert P Hubik
Phone
7079648283
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

The endowment fund was established to generate investment earnings to fund the general operations of the library. The earnings of the endowment fund can be transferred to the general fund at the discretion of the Board of Trustees.

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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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IRS990/Form990PartVIISectionAGrp/TitleTxt0Vice President
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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt02979
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt013161
IRS990/OccupancyGrp/TotalAmt013161
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0307
IRS990/OfficeExpensesGrp/ProgramServicesAmt0308
IRS990/OfficeExpensesGrp/TotalAmt0615
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt0134007
IRS990/OtherAssetsTotalGrp/EOYAmt0138957
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Cost of culled books
IRS990/OtherExpensesGrp/Desc1Supplies
IRS990/OtherExpensesGrp/Desc2Cost of magazines & newspapers
IRS990/OtherExpensesGrp/Desc3Security service
IRS990/OtherExpensesGrp/ProgramServicesAmt05065
IRS990/OtherExpensesGrp/ProgramServicesAmt11566
IRS990/OtherExpensesGrp/ProgramServicesAmt21345
IRS990/OtherExpensesGrp/ProgramServicesAmt3539
IRS990/OtherExpensesGrp/TotalAmt05065
IRS990/OtherExpensesGrp/TotalAmt11566
IRS990/OtherExpensesGrp/TotalAmt21345
IRS990/OtherExpensesGrp/TotalAmt3539
IRS990/OtherRevenueMiscGrp/BusinessCd0519100
IRS990/OtherRevenueMiscGrp/Desc0Insurance dividend
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IRS990/OtherRevenueTotalAmt0100
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0298338
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0311085
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Debbie Wolfe
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0519100
IRS990/ProgramServiceRevenueGrp/BusinessCd1519100
IRS990/ProgramServiceRevenueGrp/Desc0Late return fines
IRS990/ProgramServiceRevenueGrp/Desc1Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02114
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16782
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02114
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16782
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt015013
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt019419
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt040993
IRS990/PYOtherRevenueAmt0100
IRS990/PYProgramServiceRevenueAmt010129
IRS990/PYRevenuesLessExpensesAmt03668
IRS990/PYTotalExpensesAmt040993
IRS990/PYTotalRevenueAmt044661
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt026300
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt08896
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06889
IRS990/SavingsAndTempCashInvstGrp/EOYAmt07000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt025608
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt023004
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt026915
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt026343
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt026821
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0128691
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt037690
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt019419
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt047655
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt041945
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt031146
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0177855
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0100
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0100
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0200
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.41950
IRS990ScheduleA/PublicSupportPY170Pct00.46690
IRS990ScheduleA/PublicSupportTotal170Amt0128691
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt025608
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt023004
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt026915
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt026343
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt026821
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0128691
IRS990ScheduleA/TotalSupportAmt0306746
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt060623
IRS990ScheduleD/BuildingsGrp/DepreciationAmt087453
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0148076
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0298338
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0311085
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt024804
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt012057
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0297486
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0298338
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt012228
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt011376
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0282253
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0297486
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt028146
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt012913
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0260332
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0282253
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt031312
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt09391
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0258484
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0260332
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt013410
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt011562
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0769
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09081
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09850

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.72$0.30$6.42$0.51$0.39$0.13
2023Detailed filing. Detailed filing data is available for this year.$6.59$0.30$6.29$0.31$1.30$0.99
2022Detailed filing. Detailed filing data is available for this year.$7.58$0.30$7.28$0.34$0.33$0.00
2021Detailed filing. Detailed filing data is available for this year.$7.58$0.30$7.28$0.38$0.23$0.15
2020Detailed filing. Detailed filing data is available for this year.$7.43$0.30$7.13$0.53$0.39$0.14
2019Detailed filing. Detailed filing data is available for this year.$7.29$0.30$6.99$1.00$1.93$0.93
2018Detailed filing. Detailed filing data is available for this year.$8.23$0.30$7.93$0.66$0.36$0.30
2017Detailed filing. Detailed filing data is available for this year.$7.93$0.30$7.63$0.60$0.49$0.10
2016Detailed filing. Detailed filing data is available for this year.$7.82$0.30$7.52$0.66$0.39$0.26
2015Detailed filing. Detailed filing data is available for this year.$7.56$0.30$7.26$0.45$0.41$0.04
2014Summary only. Only limited summary data is available for this year.$7.52$0.30$7.22$0.86$0.38$0.47
2013Summary only. Only limited summary data is available for this year.$7.05$0.30$6.75$0.71$0.46$0.25
2012Summary only. Only limited summary data is available for this year.$6.80$0.30$6.50$0.61$0.66$0.05
2011Summary only. Only limited summary data is available for this year.$6.85$0.30$6.55$0.75$0.42$0.34