Washington County Free Library in Hagerstown, Maryland (MD)

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Washington County Free Library
Employer Identification Number (EIN)526001038
Name of OrganizationWashington County Free Library
Address101 Tandy Dr, Hagerstown, MD 21740-5180
ActivitiesLibrary
SubsectionCharitable Organization
Ruling Date12/1937
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2012
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$12,972,177
Amount of Income$15,674,473
Form 990 Revenue Amount$14,646,736
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities: Libraries


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Amount of income in 2012: $15,674,473
This organization: 

 $15,674,473
Other organizations performing similar types of work: 

 $844,679

Assets in 2012: $12,972,177
Washington County Free Library: 

 $12,972,177
Other organizations performing similar types of work: 

 $1,854,228

Expenses in 2007: $6,025,995
This organization: 

 $6,025,995
Other organizations performing similar types of work: 

 $1,021,550

Income to expenses ratio in 2007: 1.0
Washington County Free Library: 

 1.0
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2007: 78.0%
This organization: 

 78.0%
Other organizations performing similar types of work: 

 84.2%

Number of employees in 2007: 95
Washington County Free Library: 

 95
Other organizations performing similar types of work: 

 17

Employees paid over $50,000 in 2007: 10.5%
Washington County Free Library: 

 10.5%
Other organizations performing similar types of work: 

 8.8%

Grants share in income in 2007: 95.5%
This organization: 

 95.5%
Other organizations performing similar types of work: 

 79.0%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$3,907,204$3,900,360$4,183,925$4,499,951$4,862,427$5,522,144$5,529,825$6,236,571
Contributions, gifts, grants, and similar amounts received$3,635,771$3,547,422$3,881,405$4,308,361$4,508,642$5,095,620$5,198,943$5,958,512
Contributions to donor advised funds$0$0
Direct public support$891,937$260,357$226,866$554,162$549,438$675,985$295,115$103,153
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$2,743,834$3,287,065$3,654,539$3,754,199$3,959,204$4,419,635$4,903,828$5,855,359
Program service revenue including government fees and contracts$91,983$99,369$103,538$84,179$91,113$102,477$109,475$120,364
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$0$0$0$0$0$0$0$0
Dividends and interest from securities$147,622$109,076$92,336$86,761$139,098$192,022$226,881$187,266
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$37,667$134,522$81,269$19,218$129,979$143,227$3,127$-48,849
Gross amount from sales of assets other than inventory$2,124,188$1,439,420$1,439,431$220,142$1,168,438$2,750,610$2,145,041$947,804
Less: cost or other basis and sales expenses$2,086,521$1,304,898$1,358,162$200,924$1,038,459$2,607,383$2,141,914$996,653
Net income or (loss) from special events and activities$-5,839$9,971$25,377$1,432$-6,405$-11,202$-8,601$19,278
Gross revenue$11,300$27,398$42,325$21,125$17,917$20,245$14,197$32,995
Less: direct expenses other than fundraising expenses$17,139$17,427$16,948$19,693$24,322$31,447$22,798$13,717
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0$0
Total expenses$2,986,909$4,054,953$3,635,695$3,911,917$4,226,665$4,658,119$5,692,796$6,025,995
Program services$2,393,157$3,527,031$3,039,879$3,060,092$3,306,463$3,475,096$4,406,325$4,697,496
Management and general$593,752$527,922$595,816$851,825$920,202$1,183,023$1,286,471$1,328,499
Fundraising$0$0$0$0$0$0$0$0
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$8,276,923$8,049,864$8,687,626$6,828,988$7,651,511$8,409,125$8,788,368$8,669,024
Excess or (deficit) for the year$920,295$-154,593$548,230$588,034$635,762$864,025$-162,971$210,576
Net assets or fund balances at beginning of year$6,979,832$8,276,923$8,049,864$8,687,626$6,828,988$7,651,511$8,409,125$8,788,368
Other changes in net assets or fund balances$376,796$-72,466$89,532$-2,446,672$186,761$-106,411$542,214$-329,920
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$6,025,995$4,697,496$1,328,499$0
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$198,609$56,812$141,797$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$2,295,187$2,142,670$152,517$0
Pension plan contributions not included above$225,869$192,110$33,759$0
Employee benefits not included above$214,964$192,119$22,845$0
Payroll taxes$231,395$153,015$78,380$0
Professional fundraising fees$0$0$0$0
Accounting fees$37,275$0$37,275$0
Legal fees$0$0$0$0
Supplies$632,771$591,515$41,256$0
Telephone$43,024$0$43,024$0
Postage and shipping$19,395$4,522$14,873$0
Occupancy$633,110$633,110$0$0
Equipment rental and maintenance$134,638$3,098$131,540$0
Printing and publications$32,413$0$32,413$0
Travel$31,580$0$31,580$0
Conferences, conventions, and meetings$24,846$0$24,846$0
Interest$0$0$0$0
Depreciation, depletion, etc.$920,691$674,347$246,344$0
Other expenses not covered above$350,228$54,178$296,050$0
Balance Sheets
20002001200220032004200520062007
Total assets$8,604,686$8,364,184$9,001,486$7,148,220$8,104,855$8,885,221$9,388,648$9,217,879
Cash - non-interest-bearing$1,624,723$0$0$0$0$0$0$0
Savings and temporary cash investments$0$909,061$1,184,035$1,565,401$2,052,867$2,298,596$1,985,140$2,026,657
Accounts receivable less allowance for doubtful accounts$13,985$13,905$35,401$6,447$22,881$11,485$945$5,586
Pledges receivable less allowance for doubtful accounts$150,000$0$0$0$0$0$0$0
Grants receivable$1,211$3,500$5,006$380$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$47,540$79,694$99,249$121,913$145,910$114,304$145,543$160,525
Investments - publicly-traded securities$4,965,887$4,557,389
Investments - other securities$2,901,575$3,267,767$3,388,604$3,663,464$4,008,006$4,440,299$77,604$23,963
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$3,865,652$4,090,257$4,289,191$1,790,615$1,875,191$2,020,537$2,213,529$2,443,759
Other assets, including program-related investments$0$0$0$0$0$0$0$0
Total liabilities$327,763$314,320$313,860$319,232$453,344$476,096$600,280$548,855
Accounts payable and accrued expenses$326,103$309,833$312,360$316,939$448,605$473,572$598,687$546,938
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$1,660$4,487$1,500$2,293$4,739$2,524$1,593$1,917
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0$0$0$0
Other liabilities$0$0$0$0$0$0$0$0
Total liabilities and net assets/fund balances$8,604,686$8,364,184$9,001,486$7,148,220$8,104,855$8,885,221$9,388,648$9,217,879
Total net assets or fund balances$8,276,923$8,049,864$8,687,626$6,828,988$7,651,511$8,409,125$8,788,368$8,669,024
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$3,907,204$3,900,360$4,183,925$4,499,951$4,862,427$5,522,144$5,529,825$6,236,571
Total revenue, gains, and other support per audited financial statements$4,301,139$3,845,321$4,290,405$4,742,877$5,078,392$5,555,564$6,099,801$5,920,368
Other expenses$388,096$-45,068$131,857$244,358$209,560$20,245$556,411$-296,925
Net unrealized gains on investments$376,796$0$0$0$0$0$542,214$0
Donated services and use of facilities$0$0$0$9,000$4,882$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$11,300$-45,068$131,857$235,358$204,678$20,245$14,197$-296,925
Other revenue$-5,839$9,971$25,377$1,432$-6,405$-13,175$-13,565$19,278
Investment expenses$0$0$0$0$0$0$0$0
Other$-5,839$9,971$25,377$1,432$-6,405$-13,175$-13,565$19,278
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$2,986,909$4,054,953$3,635,695$3,911,917$4,226,665$4,658,119$5,692,796$6,025,995
Total expenses and losses per audited financial statements$3,004,048$4,072,383$3,652,646$3,940,610$4,255,869$4,837,771$5,720,558$6,039,712
Other revenue$17,139$17,430$16,951$28,693$29,204$179,652$27,762$13,717
Donated services and use of facilities$0$0$0$9,000$4,882$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$17,139$17,430$16,951$19,693$24,322$179,652$27,762$13,717
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$106,000$7,624$0
40$77,910$7,075$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings9
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?Yes
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 200695
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$138,417$139,642
Program service revenue
Program service revenue 1000000$000$0$91,766
Program service revenue 2000000$000$0$14,421
Program service revenue 3000000$000$0$7,224
Program service revenue 4000000$000$0$6,953
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$000$0$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$187,266$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$-48,849$0
Net income or (loss) from special events000000$000$0$19,278
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$65,100$10,089$0
$62,587$9,602$0
$54,036$9,768$0
$62,587$398$0
$52,540$7,101$0
Total number of other employees paid over $50,0003
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
19992000200120022003200420052006
Total$3,344,103$3,918,289$3,933,883$4,093,615$4,534,799$4,743,162$5,419,545$5,559,105
Gifts, grants, and contributions received$3,103,916$3,678,684$3,698,040$3,855,416$4,342,734$4,495,034$5,104,801$5,208,552
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$94,538$91,983$126,767$145,863$105,304$109,030$122,722$123,672
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$145,649$147,622$109,076$92,336$86,761$139,098$192,022$226,881
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2012)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2012)
Total revenue$14,646,736
Contributions, Gifts, Grants and Other Similar Amounts$14,782,896
Program Service Revenue$109,903
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$113,535
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net loss from sales of assets other than inventory$-359,225
Gross amount from sales of assets other than inventory (Securities / Other)$668,139 / $0
Less: cost or other basis and sales expenses (Securities / Other)$644,148 / $383,216
Gain or (loss) (Securities / Other)$23,991 / $-383,216
Net loss from fundraising events$-373
Gross income from fundraising events$0
Less: direct expenses$373
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$0
Statement of Functional Expenses (for 2012)
Total functional expenses$14,597,083
Compensation of current officers, directors, trustees, and key employees$303,740
Other salaries and wages$2,493,333
Payroll taxes$268,690
Professional fundraising services$55,000
Other$11,476,320
Balance Sheet (for 2012)
Total assets$12,972,177
Total liabilities$2,136,282
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$2,136,282
Total net assets or fund balances$10,835,895
Retained earnings, endowment, accumulated income, or other funds$4,951,584
Reason for Public Charity Status (for 2012)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2012)
2008 - 2012 Total
Total Support$43,802,692
Gifts, grants, contributions, and membership fees received$43,080,274
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$722,418
Gross receipts from related activities, etc.$713,033
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12Amigos Library Services14400 Midway Rd, Dallas, TX 75244-3509TX1979-02$18,047,199
13Washington County Free Library101 Tandy Dr, Hagerstown, MD 21740-5180MD1937-12$15,674,473
14Pennsylvania Citizens For Better Libraries, Doylestown Friends150 S Pine St, Doylestown, PA 18901-4931PA2000-06$13,070,063
15Houston Academy Of Medicine1515 Hermann Dr, Houston, TX 77004-7126TX1995-02$12,782,900
16Lake County Public Library1919 W 81st Ave, Merrillville, IN 46410-5488IN1971-10$12,531,129
17Providence Public Library150 Empire St, Providence, RI 02903-3219RI1919-05$12,312,280
18Ann Arbor District Library343 S 5th Ave, Ann Arbor, MI 48104-2217MI1996-04$11,943,616
19Loyola-Notre Dame Library Inc200 Winston Ave, Baltimore, MD 21212-4422MD1968-06$4,022,970
20Dorchester County Public Library303 Gay St, Cambridge, MD 21613-1812MD1922-02$987,310
Number of organizations performing similar types of work
Alabama1
Arizona3
California5
Colorado1
Connecticut11
Florida6
Georgia1
Idaho1
Illinois2
Indiana3
Kentucky1
Massachusetts13
Maryland4
Maine8
Michigan2
Missouri2
Mississippi1
North Carolina3
New Hampshire2
New Jersey1
New Mexico3
New York30
Ohio4
Oklahoma1
Pennsylvania24
Rhode Island3
South Carolina1
Tennessee1
Texas11
Virginia3
Vermont1
Washington1
West Virginia1
Total155

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