Back Mountain-Memorial Library Association FY2020 filing

Tax-deductible

Dallas, PA501(c)(3)EIN 24-0798680Revenue $678K in FY2020

On file with the IRS96 Huntsville Rd, 18612-1829 · Dallas, PATax-exempt since Sep 1975Publicly supported charity — 170(b)(1)(A)(vi)

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Public Library

501(c)(3) charity; gifts are tax-deductible.
60¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2020 · 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 $204K a year · 28% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
60%
of spending
Worth a look: 60% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Cash reserves
5 mo
of spending, in cash
Looks good: 5.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $84K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$176K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
22
of 22 voting members
Looks good: 22 of 22 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$678K
Spent
$485K
To programs
60%
Net assets
$3.3M
By yearFY2020–FY2024
Revenue
$678K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$678K
FY2021$1.1M
FY2022$799K
FY2023$482K
FY2024$618K
Expenses
$485K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$485K
FY2021$482K
FY2022$549K
FY2023$572K
FY2024$533K
Net assets
$3.3M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$3.3M
FY2021$4.0M
FY2022$3.9M
FY2023$3.9M
FY2024$4.0M

From the FY2020 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2020 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 Sep 1975.

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

Where the money goes

60 cents of each dollar spent went to programs.

Program services 60% · $292K Management & general 40% · $193K

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

22 people listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
V President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
See Back Mountain-Memorial Library Association executive salaries →

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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

Back Mountain-Memorial Library Association is a nonprofit based in Dallas, PA.

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Provided by the organization

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1 program · $292K · in their own filed words · FY2020
01

Provides a collection of over 72,000 books and materials for the community. This collection includes over 153 magazine titles, 9 newspapers, 2 stock resources, a large print collection and books on CD, DVD'S, videos and e-books.

$292Kprogram 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 · FY2021
Total grants receivedfrom 2 funders$84K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$678K
Ln 12
Gifts and grantsLn 1h$510K
Investment incomeLn 3$71K
Fees for servicesLn 2g$56K
Money outPt IX
$485K
Ln 25
Programscol B$292K
Managementcol C$193K
Owns and owesPt X
$3.3M
net assets · Ln 32
Cash and savingsLn 1–2$214K
Total assetsLn 16$3.5M
LiabilitiesLn 26$176K
PeoplePt VI, VII
22
listed · VII A
PaidVII A0
Voting boardVI 1a22
IndependentVI 1b22
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$510K
Government grantsLn 1e$249K
Fundraising eventsLn 1c$50K
Fees for servicesLn 2g$56K
Investment incomeLn 3$71K
Other incomeLn 4–11$42K
Gains on assetsLn 7$6K
Total revenueLn 12$678K
Assets in detailPt X, end of year
CashLn 1$12K
SavingsLn 2$201K
Cash and savings togetherLn 1–2$214K
InvestmentsLn 11–13$2.3M
Land, buildings, equipmentLn 10c$802K
Total assetsLn 16$3.5M
LiabilitiesLn 26$176K
Net assetsLn 32$3.3M
OperationsPt I, VI
EmployeesI 514
VolunteersI 624
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 FY20End FY20
Cash and savingsLn 1–2$268K$214K
InvestmentsLn 11–13$2.2M$2.3M
Land, buildings, equipmentLn 10c$532K$802K
Total assetsLn 16$3.0M$3.5M
LiabilitiesLn 26$13K$176K
Net assetsLn 32$3.0M$3.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$64K$16K$48K$0
Other salaries and wagesLn 7$151K$137K$13K$0
Pension plan contributionsLn 8$6K$3K$3K$0
Other employee benefitsLn 9$31K$19K$12K$0
Payroll taxesLn 10$20K$15K$5K$0
Investment management feesLn 11f$22K$0$22K$0
Other fees for servicesLn 11g$9K$0$9K$0
Advertising and promotionLn 12$109$0$109$0
Office expensesLn 13$5K$2K$3K$0
OccupancyLn 16$19K$19K$0$0
TravelLn 17$20$0$20$0
Depreciation, depletion and amortizationLn 22$37K$37K$0$0
InsuranceLn 23$8K$0$8K$0
Other expenses (24a–d)Ln 24$36K$36K$0$0
All other expensesLn 24e$77K$7K$71K$0
Total functional expensesLn 25$485K$292K$193K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $618K$533K$85K$4.0M 990 PDF
FY2023 $482K$572K−$91K$3.9M 990 PDF
FY2022 $799K$549K$249K$3.9M 990 PDF
FY2021 $1.1M$482K$584K$4.0M 990 PDF
FY2020 Viewing $678K$485K$193K$3.3M 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 FY2020 990 (6 parts)
Part I · Summary $678,090 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $415,215$510,108
I-9 Program service revenuePrior year $71,588$55,637
I-10 Investment incomePrior year $116,569$70,513
I-11 Other revenuePrior year $128,421$41,832
I-12 Total revenuePrior year $731,793$678,090
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $252,976$272,272
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $238,696$213,038
I-18 Total expensesPrior year $491,672$485,310
I-19 Revenue less expensesPrior year $240,121$192,780
Part VI · Governance 22 of 22 board members independent, no flags
VI-1a Voting members of the governing body22
VI-1b Independent voting members22
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 $678,090 across 10 lines filed
VIII-1c Fundraising events$49,849
VIII-1e Government grants$249,019
VIII-1f All other contributions, gifts and grants$211,240
VIII-1h Total contributions, gifts and grants$510,108
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $31,680$55,637
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$64,493
VIII-7 Net gain or loss on sales of assetsRelated to mission $6,020 · Unrelated business $0 · Excluded from tax $0$6,020
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $39,188$39,188
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,644 · Unrelated business $0 · Excluded from tax $0$2,644
VIII-12 Total revenueRelated to mission $97,114 · Unrelated business $0 · Excluded from tax $70,868$678,090
Part IX · Statement of functional expenses $485,310 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $16,116 · Management $48,348 · Fundraising $0$64,464
IX-7 Other salaries and wagesPrograms $137,481 · Management $13,353 · Fundraising $0$150,834
IX-8 Pension plan contributionsPrograms $3,065 · Management $2,869 · Fundraising $0$5,934
IX-9 Other employee benefitsPrograms $19,286 · Management $11,658 · Fundraising $0$30,944
IX-10 Payroll taxesPrograms $14,800 · Management $5,296 · Fundraising $0$20,096
IX-11f Investment management feesPrograms $0 · Management $21,824 · Fundraising $0$21,824
IX-11g Other fees for servicesPrograms $0 · Management $8,753 · Fundraising $0$8,753
IX-12 Advertising and promotionPrograms $0 · Management $109 · Fundraising $0$109
IX-13 Office expensesPrograms $2,054 · Management $2,952 · Fundraising $0$5,006
IX-16 OccupancyPrograms $18,976 · Management $0 · Fundraising $0$18,976
IX-17 TravelPrograms $0 · Management $20 · Fundraising $0$20
IX-22 Depreciation, depletion and amortizationPrograms $37,431 · Management $0 · Fundraising $0$37,431
IX-23 InsurancePrograms $0 · Management $7,700 · Fundraising $0$7,700
IX-24 Other expenses (24a–d)Programs $36,127 · Management $0 · Fundraising $0$36,127
IX-24e All other expensesPrograms $6,516 · Management $70,576 · Fundraising $0$77,092
IX-25 Total functional expensesPrograms $291,852 · Management $193,458 · Fundraising $0$485,310
Part X · Balance sheet $3,482,016 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $4,925$12,474
X-2 Savings and temporary cash investmentsStart of year $262,870$201,117
X-4 Accounts receivableStart of year $7,946$71,365
X-9 Prepaid expenses and deferred chargesStart of year $12,473$13,159
X-10c Land, buildings and equipment, netStart of year $531,632$801,625
X-11 Publicly traded securitiesStart of year $2,178,048$2,345,974
X-14 Intangible assetsStart of year $8,819$36,302
X-16 Total assetsStart of year $3,006,713$3,482,016
X-17 Accounts payable and accrued expensesStart of year $12,502$176,101
X-26 Total liabilitiesStart of year $12,502$176,101
X-27 Net assets without donor restrictionsStart of year $2,534,318$2,828,219
X-28 Net assets with donor restrictionsStart of year $459,893$477,696
X-32 Total net assets or fund balancesStart of year $2,994,211$3,305,915
X-33 Total liabilities and net assetsStart of year $3,006,713$3,482,016
Part XI · Reconciliation of net assets $3,305,915 net assets at year end
XI-1 Total revenue$678,090
XI-2 Total expenses$485,310
XI-3 Revenue less expenses$192,780
XI-4 Net assets at start of year$2,994,211
XI-5 Net unrealized gains (losses) on investments$118,924
XI-10 Net assets at end of year$3,305,915

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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