Warren Library Association

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To provide public Library services in Warren county, PA

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 25-0998189) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
77¢ of each $1 spent went to programs.
Run by 41 volunteers and 30 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
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $141K a year · 7% of revenue · last 5 filings
A surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
77%
of spending
77% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$78K
to officers and key staff · 6% of spending
Pay to officers and key staff is 6% of spending.
Part VII, Section A
3.1 mo
of spending, in cash
Plus $4.6M in investments, Pt X · Ln 11–13
3.1 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $176K
2 funders name it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$3K
0.05% of total assets
Liabilities are 0.05% of assets.
Pt X · Ln 26
Independent board members
12
of 12 voting members
12 of 12 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$1.7M
+46% vs prior year
Spent
$1.3M
To programs
77%
Net assets
$4.9M
By yearFY2020–FY2024
Revenue
$1.7M
FY2024▲ +46%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.9M
FY2021$2.1M
FY2022$2.7M
FY2023$1.2M
FY2024$1.7M
Expenses
$1.3M
FY2024▼ -31%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.5M
FY2021$1.6M
FY2022$2.7M
FY2023$1.9M
FY2024$1.3M
Net assets
$4.9M
FY2024▲ +9%
Tap a bar for its year
Net assets by fiscal year
FY2020$4.9M
FY2021$5.5M
FY2022$4.9M
FY2023$4.5M
FY2024$4.9M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 1952.

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

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $1.0M Management & general 22% · $292K Fundraising 1% · $8K

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

13 people listed on the 990; $78K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Di
$77,688Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

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

NameFY2024FY2023FY2022FY2021FY2020
Kelli Knapp$77,688$73,981$70,462$68,403$67,651

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 Warren Library Association executive salaries →

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

Offers public library services to Warren County, Pennsylvania residents.

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2 programs · $1.0M · in their own filed words · FY2024
01

Operation of a public library for the residents of warren county and coordination of county-wide library services.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 25-0998189) · Dispute this line
$815Kprogram expense
02

Operation of the seneca district library center providing professional and technical support to 17 member libraries in northwestern pennsylvania.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 25-0998189) · Dispute this line
$185Kprogram 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 2 funders$176K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.7M
Ln 12
Gifts and grantsLn 1h$1.3M
Investment incomeLn 3$365K
Fees for servicesLn 2g$9K
Money outPt IX
$1.3M
Ln 25
Programscol B$1.0M
Managementcol C$292K
Fundraisingcol D$8K
Owns and owesPt X
$4.9M
net assets · Ln 32
Cash and savingsLn 1–2$335K
Total assetsLn 16$5.0M
LiabilitiesLn 26$3K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.3M
Government grantsLn 1e$920K
Fees for servicesLn 2g$9K
Investment incomeLn 3$365K
Gains on assetsLn 7$237K
Total revenueLn 12$1.7M
Assets in detailPt X, end of year
CashLn 1$105
SavingsLn 2$335K
Cash and savings togetherLn 1–2$335K
InvestmentsLn 11–13$4.6M
Total assetsLn 16$5.0M
LiabilitiesLn 26$3K
Net assetsLn 32$4.9M
OperationsPt I, VI
EmployeesI 530
VolunteersI 641
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3More from this return
Investment feesPt IX, Sch D
Investment fees, as reportedPt IX 11f$27K
Share of the $2.8M endowmentSch D 1g0.98%
Typical, median of 2,202 orgs0.44%
EndowmentSch D · Pt V
LineFY24FY23FY22FY21FY20
End of yearLn 1g$2.8M$2.7M$2.5M$2.9M$2.7M
AddedLn 1b$150$200$200$4K$3K
SpentLn 1d–1f$110K$120K$128K$57K$15K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$223K$335K
InvestmentsLn 11–13$4.3M$4.6M
Total assetsLn 16$4.5M$5.0M
LiabilitiesLn 26$2K$3K
Net assetsLn 32$4.5M$4.9M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$97K$97K
Other salaries and wagesLn 7$504K$414K$91K
Pension plan contributionsLn 8$23K$20K$3K
Other employee benefitsLn 9$62K$49K$13K
Payroll taxesLn 10$44K$31K$13K
Accounting feesLn 11c$16K$16K
Investment management feesLn 11f$27K$27K
Office expensesLn 13$30K$18K$12K$32
OccupancyLn 16$122K$122K$377
TravelLn 17$5K$2K$4K
InsuranceLn 23$15K$15K
Other expenses (24a–d)Ln 24$294K$285K$10K
All other expensesLn 24e$60K$30K$22K$8K
Total functional expensesLn 25$1.3M$1.0M$292K$8K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Oct 3, 2025 $1.7M$1.3M$407K$4.9M 990 PDF
FY2023Filed with the IRS Nov 14, 2024 $1.2M$1.9M−$712K$4.5M 990 PDF
FY2022Filed with the IRS Nov 10, 2023 $2.7M$2.7M$11K$4.9M 990 PDF
FY2021Filed with the IRS Nov 15, 2022 $2.1M$1.6M$591K$5.5M 990 PDF
FY2020Filed with the IRS Sep 7, 2021 $1.9M$1.5M$408K$4.9M 990 PDF

Schedules filed Part IV

A · Public support D · Assets and endowments I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $1,707,913 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $975,734$1,333,239
I-9 Program service revenuePrior year $11,986$9,327
I-10 Investment incomePrior year $179,518$365,347
I-11 Other revenue$0
I-12 Total revenuePrior year $1,167,238$1,707,913
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $720,619$731,126
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,158,160$569,703
I-18 Total expensesPrior year $1,878,779$1,300,829
I-19 Revenue less expensesPrior year −$711,541$407,084
Part VI · Governance 12 of 12 board members independent, 1 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,707,913 across 7 lines filed
VIII-1e Government grants$919,521
VIII-1f All other contributions, gifts and grants$413,718
VIII-1h Total contributions, gifts and grants$1,333,239
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $9,327$9,327
VIII-3 Investment incomeExcluded from tax $127,991$127,991
VIII-7 Net gain or loss on sales of assetsExcluded from tax $237,356$237,356
VIII-12 Total revenueRelated to mission $9,327 · Excluded from tax $365,347$1,707,913
Part IX · Statement of functional expenses $1,300,829 across 13 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Management $96,565$96,565
IX-7 Other salaries and wagesPrograms $413,534 · Management $90,826$504,360
IX-8 Pension plan contributionsPrograms $19,844 · Management $3,438$23,282
IX-9 Other employee benefitsPrograms $49,454 · Management $12,998$62,452
IX-10 Payroll taxesPrograms $31,221 · Management $13,246$44,467
IX-11c Accounting feesPrograms $15,800$15,800
IX-11f Investment management feesManagement $27,236$27,236
IX-13 Office expensesPrograms $18,088 · Management $12,003 · Fundraising $32$30,123
IX-16 OccupancyPrograms $121,510 · Management $377$121,887
IX-17 TravelPrograms $1,576 · Management $3,519$5,095
IX-23 InsurancePrograms $14,786$14,786
IX-24 Other expenses (24a–d)Programs $284,642 · Management $9,804$294,446
IX-24e All other expensesPrograms $30,138 · Management $22,149 · Fundraising $8,043$60,330
IX-25 Total functional expensesPrograms $1,000,593 · Management $292,161 · Fundraising $8,075$1,300,829
Part X · Balance sheet $4,951,210 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $106$105
X-2 Savings and temporary cash investmentsStart of year $222,849$335,188
X-11 Publicly traded securitiesStart of year $4,302,092$4,615,917
X-16 Total assetsStart of year $4,525,047$4,951,210
X-25 Other liabilitiesStart of year $2,153$2,698
X-26 Total liabilitiesStart of year $2,153$2,698
X-27 Net assets without donor restrictionsStart of year $1,756,869$1,913,929
X-28 Net assets with donor restrictionsStart of year $2,766,025$3,034,583
X-32 Total net assets or fund balancesStart of year $4,522,894$4,948,512
X-33 Total liabilities and net assetsStart of year $4,525,047$4,951,210
Part XI · Reconciliation of net assets $4,948,512 net assets at year end
XI-1 Total revenue$1,707,913
XI-2 Total expenses$1,300,829
XI-3 Revenue less expenses$407,084
XI-4 Net assets at start of year$4,522,894
XI-5 Net unrealized gains (losses) on investments$18,534
XI-10 Net assets at end of year$4,948,512

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

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