Berlin Free Library Association

Tax-deductible

Berlin, CT501(c)(3)EducationEIN 06-6053640Revenue $27K in FY2024

On file with the IRS834 Worthington Rdg, 06037-3203 · Berlin, CTTax-exempt since Aug 1995Publicly supported charity — 170(b)(1)(A)(vi)

This page gets seen. Tell your story. Claim this org.

Public Free Library

501(c)(3) charity; gifts are tax-deductible.
78¢ of each $1 spent went to programs.
Run by 6 volunteers and 4 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 5
filings with a surplus
Average deficit $20K a year · 70% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
78%
of spending
Looks good: 78% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$24K
to officers and key staff · 47% of spending
Top officer’s pay lower than 51% of similar orgs
Concern: pay to officers and key staff is 47% of spending; over 30%.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $25K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$971
0.1% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$27K
+20% vs prior year
Spent
$51K
To programs
78%
Net assets
$793K
By yearFY2020–FY2024
Revenue
$27K
FY2024▲ +20%
Tap a bar for its year
Revenue by fiscal year
FY2020$32K
FY2021$30K
FY2022$34K
FY2023$22K
FY2024$27K
Expenses
$51K
FY2024▼ -0.9%
Tap a bar for its year
Expenses by fiscal year
FY2020$45K
FY2021$48K
FY2022$52K
FY2023$51K
FY2024$51K
Net assets
$793K
FY2024▲ +9%
Tap a bar for its year
Net assets by fiscal year
FY2020$810K
FY2021$890K
FY2022$716K
FY2023$725K
FY2024$793K

From the FY2024 Form 990 (year ending September 2024) · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 1995.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

78 cents of each dollar spent went to programs.

Program services 78% · $40K Management & general 22% · $11K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? The org can add a note here. Claim this org to fix it.

Who runs it and what they're paid

7 people listed on the 990; $24K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Head Librarian
$15,068Pt VII · Sec A
Child Librarian
$5,712Pt VII · Sec A
Secretary/Dir.
$2,626Pt VII · Sec A
V.p/Treasurer
$243Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Marcialynn M Trotta’s $15K as Head Librarian is at the 49th percentile of top reported officer pay among 145 <$100K education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Marcialynn M Trotta$15,068$15,068$13,812$25,694$14,668
Martha Neault$5,712$5,346$4,900$5,631$5,072
Jean Munson$2,626$2,815$2,550$2,880$2,726
Walter R Munson$243————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Berlin Free Library Association executive salaries →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Claim this org to fix it.

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Berlin Free Library Association is an education nonprofit based in Berlin, CT.

Questions for Berlin Free Library Association

Tap to ask. Berlin Free Library Association sees how many people are interested.

Your first name shows with your question. Berlin Free Library Association answers here, for everyone.

Provided by the organization

Know this organization? Claim it to add your story

1 program · $40K · in their own filed words · FY2023
01

The library serves the general public in the town of berlin, CT. Open three days per week, carrying a wide range of books and periodicals. The library has approximately 325 card holders and numerous other users each year.

$40Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$25K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$27K
Ln 12
Gifts and grantsLn 1h$26K
Investment incomeLn 3$631
Other incomeLn 4–11$42
Money outPt IX
$51K
Ln 25
Programscol B$40K
Managementcol C$11K
Owns and owesPt X
$793K
net assets · Ln 32
Cash and savingsLn 1–2$7K
Total assetsLn 16$794K
LiabilitiesLn 26$971
PeoplePt VI, VII
7
listed · VII A
PaidVII A4
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$26K
Investment incomeLn 3$631
Other incomeLn 4–11$42
Gains on assetsLn 7$0
Total revenueLn 12$27K
Assets in detailPt X, end of year
CashLn 1$5K
SavingsLn 2$3K
Cash and savings togetherLn 1–2$7K
InvestmentsLn 11–13$10K
Land, buildings, equipmentLn 10c$215K
Other assetsLn 15$562K
Total assetsLn 16$794K
LiabilitiesLn 26$971
Net assetsLn 32$793K
OperationsPt I, VI
EmployeesI 54
VolunteersI 66
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$9K$7K
InvestmentsLn 11–13$26K$10K
Land, buildings, equipmentLn 10c$218K$215K
Total assetsLn 16$726K$794K
LiabilitiesLn 26$939$971
Net assetsLn 32$725K$793K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$24K$24K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$845$845
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$2K$2K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$921$921
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$7K$7K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$3K$3K
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$7K$2K$4K
All other expensesLn 24e$2K$998$613
Total functional expensesLn 25$51K$40K$11K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $27K$51K−$24K$793K 990 PDF
FY2023 $22K$51K−$29K$725K 990 PDF
FY2022 $34K$52K−$18K$716K 990 PDF
FY2021 $30K$48K−$18K$890K 990 PDF
FY2020 $32K$45K−$13K$810K 990 PDF

Want to add your own materials alongside these filings? Claim this org

Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $26,698 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $19,349$26,025
I-9 Program service revenue$0
I-10 Investment incomePrior year $2,912$631
I-11 Other revenuePrior year $45$42
I-12 Total revenuePrior year $22,306$26,698
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $26,135$26,527
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $25,191$24,321
I-18 Total expensesPrior year $51,326$50,848
I-19 Revenue less expensesPrior year −$29,020−$24,150
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $26,698 across 9 lines filed
VIII-1f All other contributions, gifts and grants$26,025
VIII-1h Total contributions, gifts and grants$26,025
VIII-3 Investment incomeExcluded from tax $631$631
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $42$42
VIII-12 Total revenueExcluded from tax $673$26,698
Part IX · Statement of functional expenses $50,848 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $23,649$23,649
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $845$845
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $2,033$2,033
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $921$921
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $6,823$6,823
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $3,384$3,384
IX-23 InsuranceManagement $4,929$4,929
IX-24 Other expenses (24a–d)Programs $2,168 · Management $4,485$6,653
IX-24e All other expensesPrograms $998 · Management $613$1,611
IX-25 Total functional expensesPrograms $39,900 · Management $10,948 · Fundraising $0$50,848
Part X · Balance sheet $793,797 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $5,869$4,504
X-2 Savings and temporary cash investmentsStart of year $2,777$2,865
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $218,483$215,099
X-11 Publicly traded securitiesStart of year $26,445$9,554
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $472,188$561,775
X-16 Total assetsStart of year $725,762$793,797
X-25 Other liabilitiesStart of year $939$971
X-26 Total liabilitiesStart of year $939$971
X-32 Total net assets or fund balancesStart of year $724,823$792,826
X-33 Total liabilities and net assetsStart of year $725,762$793,797
Part XI · Reconciliation of net assets $792,826 net assets at year end
XI-1 Total revenue$26,698
XI-2 Total expenses$50,848
XI-3 Revenue less expenses−$24,150
XI-4 Net assets at start of year$724,823
XI-5 Net unrealized gains (losses) on investments$92,153
XI-10 Net assets at end of year$792,826

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.