Lower Macungie Library INC FY2023 filing

Tax-deductible

Macungie, PA501(c)(3)EducationEIN 23-3058113Revenue $815K in FY2023

On file with the IRSlowermaclib.org3450 Brookside Rd, 18062-1427 · Macungie, PATax-exempt since Jan 2001Publicly supported charity — 170(b)(1)(A)(vi)

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Lower Macungie Library strives to inform, enrich, and empower our community

501(c)(3) charity; gifts are tax-deductible.
69¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2023 · 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
4 of 5
filings with a surplus
Average surplus $49K a year · 6% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
8 mo
of spending, in cash
Looks good: 8.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $1K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$213K
27% of total assets
Looks good: liabilities are 27% 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
$815K
+5% vs prior year
Spent
$793K
To programs
69%
Net assets
$568K
By yearFY2020–FY2024
Revenue
$815K
FY2023▲ +5%
Tap a bar for its year
Revenue by fiscal year
FY2020$816K
FY2021$863K
FY2022$777K
FY2023$815K
FY2024$833K
Expenses
$793K
FY2023▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2020$726K
FY2021$721K
FY2022$742K
FY2023$793K
FY2024$876K
Net assets
$568K
FY2023▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2020$369K
FY2021$511K
FY2022$546K
FY2023$568K
FY2024$525K

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 2001.

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

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $551K Management & general 30% · $241K Fundraising 0% · $994

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

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Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Deborah Jack’s $78K as Library Director is at the 69th percentile of top reported officer pay among 1612 $100K–1M 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.

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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 15aYes

Programs and updates

Provides resources to inform, enrich, and empower the community.

Questions for Lower Macungie Library INC

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Provided by the organization

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1 program · $551K · in their own filed words · FY2023
01

To provide a public library for the citizens of lower macungie township and the borough of alburtis

$551Kprogram 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$1K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$815K
Ln 12
Gifts and grantsLn 1h$788K
Fees for servicesLn 2g$14K
Investment incomeLn 3$12K
Money outPt IX
$793K
Ln 25
Programscol B$551K
Managementcol C$241K
Fundraisingcol D$994
Owns and owesPt X
$568K
net assets · Ln 32
Cash and savingsLn 1–2$533K
Total assetsLn 16$781K
LiabilitiesLn 26$213K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$788K
Government grantsLn 1e$765K
Fees for servicesLn 2g$14K
Investment incomeLn 3$12K
Other incomeLn 4–11$2K
Total revenueLn 12$815K
Assets in detailPt X, end of year
CashLn 1$4K
SavingsLn 2$529K
Cash and savings togetherLn 1–2$533K
Land, buildings, equipmentLn 10c$241K
Total assetsLn 16$781K
LiabilitiesLn 26$213K
Net assetsLn 32$568K
OperationsPt I, VI
EmployeesI 519
VolunteersI 660
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$545K$533K
Land, buildings, equipmentLn 10c$265K$241K
Total assetsLn 16$812K$781K
LiabilitiesLn 26$266K$213K
Net assetsLn 32$546K$568K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$431K$261K$169K
Pension plan contributionsLn 8$11K$5K$6K
Other employee benefitsLn 9$19K$9K$10K
Payroll taxesLn 10$35K$21K$14K
Legal feesLn 11b$4K$4K
Accounting feesLn 11c$5K$5K
Advertising and promotionLn 12$56$56
OccupancyLn 16$45K$41K$4K
TravelLn 17$1K$1K
InterestLn 20$7K$7K
Depreciation, depletion and amortizationLn 22$48K$48K
InsuranceLn 23$13K$8K$5K
Other expenses (24a–d)Ln 24$133K$130K$3K
All other expensesLn 24e$40K$28K$12K$994
Total functional expensesLn 25$793K$551K$241K$994

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $833K$876K−$43K$525K 990 PDF
FY2023 Viewing $815K$793K$22K$568K 990 PDF
FY2022 $777K$742K$36K$546K 990 PDF
FY2021 $863K$721K$142K$511K 990 PDF
FY2020 $816K$726K$90K$369K 990 PDF

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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 FY2023 990 (6 parts)
Part I · Summary $815,162 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $754,451$787,590
I-9 Program service revenuePrior year $15,386$14,034
I-10 Investment incomePrior year $2,446$11,810
I-11 Other revenuePrior year $4,985$1,728
I-12 Total revenuePrior year $777,268$815,162
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $447,151$496,241
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $294,526$296,954
I-18 Total expensesPrior year $741,677$793,195
I-19 Revenue less expensesPrior year $35,591$21,967
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $815,162 across 8 lines filed
VIII-1e Government grants$765,485
VIII-1f All other contributions, gifts and grants$22,105
VIII-1h Total contributions, gifts and grants$787,590
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $14,034$14,034
VIII-3 Investment incomeExcluded from tax $11,810$11,810
VIII-8 Net income from fundraising eventsExcluded from tax $28$28
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,700$1,700
VIII-12 Total revenueRelated to mission $15,734 · Excluded from tax $11,838$815,162
Part IX · Statement of functional expenses $793,195 across 14 lines filed
IX-7 Other salaries and wagesPrograms $261,392 · Management $169,418$430,810
IX-8 Pension plan contributionsPrograms $4,650 · Management $6,372$11,022
IX-9 Other employee benefitsPrograms $8,733 · Management $10,458$19,191
IX-10 Payroll taxesPrograms $21,398 · Management $13,820$35,218
IX-11b Legal feesManagement $3,985$3,985
IX-11c Accounting feesManagement $4,935$4,935
IX-12 Advertising and promotionManagement $56$56
IX-16 OccupancyPrograms $41,457 · Management $3,605$45,062
IX-17 TravelManagement $1,464$1,464
IX-20 InterestManagement $7,140$7,140
IX-22 Depreciation, depletion and amortizationPrograms $48,311$48,311
IX-23 InsurancePrograms $7,668 · Management $5,258$12,926
IX-24 Other expenses (24a–d)Programs $130,092 · Management $2,776$132,868
IX-24e All other expensesPrograms $27,536 · Management $11,677 · Fundraising $994$40,207
IX-25 Total functional expensesPrograms $551,237 · Management $240,964 · Fundraising $994$793,195
Part X · Balance sheet $780,965 assets, 10 lines filed
X-1 Cash, non-interest-bearing$3,772
X-2 Savings and temporary cash investmentsStart of year $545,413$528,861
X-9 Prepaid expenses and deferred chargesStart of year $1,723$7,619
X-10c Land, buildings and equipment, netStart of year $265,279$240,713
X-16 Total assetsStart of year $812,415$780,965
X-17 Accounts payable and accrued expensesStart of year $58,453$42,797
X-25 Other liabilitiesStart of year $207,503$169,742
X-26 Total liabilitiesStart of year $265,956$212,539
X-32 Total net assets or fund balancesStart of year $546,459$568,426
X-33 Total liabilities and net assetsStart of year $812,415$780,965
Part XI · Reconciliation of net assets $568,426 net assets at year end
XI-1 Total revenue$815,162
XI-2 Total expenses$793,195
XI-3 Revenue less expenses$21,967
XI-4 Net assets at start of year$546,459
XI-10 Net assets at end of year$568,426

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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