Penna Library Association EIN 23-6050683

Penna Library Association

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Supports libraries and information professionals with leadership, advocacy, education, and resources to improve public access to information. For fiscal year 2024 it reported $867K in revenue, $752K in expenses, and $740K in net assets.Pt I

Type
Public charity (501(c)(3)) · Nonprofit
Location
Mechanicsburg, PA
Website
www.palibraries.org
Filings
5 on file (2020–2024)
Revenue
$867KFY2024
Expenses
$752K
Net assets
$740K
People
16
Filings
5
Updates
0
More identity details & actions ⌄
EIN  23-6050683 Public charity (501(c)(3)) Mechanicsburg, PA
Form 990 (PDF)
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Size
$100K–1M
What they do
Supports libraries and information professionals with leadership, advocacy, education, and resources to improve public access to information.
Leadership
Christi Buker · Exec Directo · $85K
Money in and out
$867K revenue, $752K expenses
Bottom line
68% program efficiency
Where the money goes · FY2024
Total revenue
$867K
Pt VIII · Ln 12
Total expenses
$752K
Pt IX · Ln 25
Net assets
$740K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $114K
Where spending went · Part IX cols B–D
Program services $0.68 Management & general $0.32 Fundraising $0.00
Program efficiency
68%
of spending reaches programs▼ -3% vs prior filing year
Operating runway
10.7mo
months of highly liquid reserves at operating expense rate▲ +10% vs prior filing year
Surplus margin
+13%
revenue over expenses, this year▲ +29% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$867K
FY2024▲ +7%
Expenses
$752K
FY2024▲ +4%
Total assets
$914K
FY2024▲ +15%
Total liabilities
$173K
FY2024▲ +4%
Total revenue
$867K
Pt VIII · Ln 12
Total expenses
$752K
Pt IX · Ln 25
Net assets
$740K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$114K
Total assetsPt X · Ln 16$914K
Program-expense ratioPt IX · col B68%
Voting members of governing bodyPt I · Ln 315
Independent voting membersPt I · Ln 415
Mission & Programs · Part III

Where the work happens

3 program services account for $511K of program spending, described in the organization's own filed words · FY2024.
01

Commonwealth of pennsylvania, dept. Of education, grant and contract distributions and expenses.

$401Kprogram expense
02

Library conferences and meetings to provide members the opportunity to exchange information and communicate views and developments in the library field.

$105Kprogram expense
03

Grants and scholarships used to pay tuition, registration, and fees for educational purposes.

$5Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CPenna Library Association
EINHdr · item D23-6050683
Principal addressHdr · item CMechanicsburg, PA
WebsiteHdr · item Jwww.palibraries.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MPA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFJan 1955

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a15
Independent voting membersPt VI · Ln 1b15
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Exec Directo
$85,029Pt VII · Sec A
Past Preside
$0Pt VII · Sec A
1st Vice Pre
$0Pt VII · Sec A
2nd Vice Pre
$0Pt VII · Sec A
2nd Vice Pre
$0Pt VII · Sec A
3rd Vice Pre
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Ala Councilo
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Christi Buker$85,029$83,237$80,754$78,070$78,733

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.

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Statement of Revenue

Part VIII
Contributions & grants$474K · 55%
Program service revenue$356K · 41%
Other revenue$33K · 4%
Contributions & grants55%$474K
Program service revenue41%$356K
Other revenue4%$33K
Investment income$4K
— government grantsLn 1e$217K
Total revenueLn 12$867K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.68 Management & general $0.32 Fundraising $0.00
Program services68%$511K
Management & general32%$240K
Fundraising$1K
Total functional expensesLn 25$752K

Balance Sheet

Part X · end of year
CashLn 1$668K
Total assetsLn 16$914K
Total liabilitiesLn 26$173K
Total net assetsLn 32$740K
Months of cash on handcomputed10.7

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $668K · Operating expenses/yr $752K
10.7 months
Where the money goes
Program services
Program services $511K · Total expenses $752K
68%
Management & General
Management & general $240K · Total expenses $752K
32%
Fundraising
Fundraising $1K · Total expenses $752K
0.2%
Cost to raise $1
Fundraising expense (3-yr avg) $1K · Solicited contributions (3-yr avg) $245K
$0.00 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $474K · Total revenue $867K
55%
Government reliance
Government grants $217K · Total revenue $867K
25%
Earned-income share
Program service revenue $356K · Total revenue $867K
41%
Investment reliance
Investment income $4K · Total revenue $867K
+0.4%
Program self-sufficiency
Program service revenue $356K · Total expenses $752K
47%
Growth & trend
Revenue growth (YoY)
This year $867K · Prior year $807K
+7%
Revenue CAGR
FY2020 $707K · FY2024 $867K
+5%
Net-asset trend (YoY)
End of year $740K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $867K · Expenses $752K
+13%
Liabilities-to-Assets
Total liabilities — · Total assets $914K
Net-asset ratio
Net assets $740K · Total assets $914K
81%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $914K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Christi Buker · Reported title EXEC DIRECTO · Highest reported compensation $85K · Total expenses $752K
11%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $344K · Total expenses $752K
46%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 68%
Overhead ratio 32%
Fundraising cost ratio 0.3%
Revenue growth 7%
Accounting fee ratio 3%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2020
Total grants receivedfrom 1 funder$20K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$867K revenue · viewing · ⤓ 990 PDF
FY2023$807K revenue · ⤓ 990 PDF
FY2022$741K revenue · ⤓ 990 PDF
FY2021$753K revenue · ⤓ 990 PDF
FY2020$707K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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