Nonprofit · EIN 51-0183477
PORTER MEMORIAL LIBRARY ASSOCIATION
Tax-exempt · MACHIAS, ME 04654
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2024 | 990 | $101,681 | $94,936 | $6,745 | $1,013,211 | $0 | $1,013,211 |
| June 30, 2023 | 990 | $104,415 | $131,030 | -$26,615 | $1,006,445 | $0 | $1,006,445 |
Financial details: 990 for the year ended June 30, 2024
Revenue
- Contributions, gifts and grants
- $100,901
- of which government grants
- $26,000
- Membership dues
- $1,965
- Program service revenue
- $0
- Investment income
- $780
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $40,320
- Other salaries and wages
- $16,718
- Salaries, compensation and benefits (total)
- $61,249
- Professional fundraising fees
- $0
- Occupancy
- $13,748
- Travel
- $55
- Program services (functional)
- $94,936
Balance sheet and other
- Total assets, start of year
- $1,006,445
- Total assets, end of year
- $1,013,211
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,013,211
- Land, buildings and equipment
- $237,579
- Publicly traded securities
- $261,992
- Net assets without donor restrictions
- $702,888
- Net assets with donor restrictions
- $310,323
- Gross receipts
- $101,681
- Employees
- 4
- Volunteers
- 6
- Year formed
- 1891
- State of legal domicile
- ME
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lee Downing | Library Director Key employee | 32 | $40,320 |
| Lyman Holmes | Trustee Trustee or director | 1 | $0 |
| Allison Paprocki | Trustee Trustee or director | 1 | $0 |
| Sandy Copel-Parsons | Trustee Trustee or director | 1 | $0 |
| Tara Wood | Secretary Officer | 1 | $0 |
| Roger Mulanax | Trustee Trustee or director | 1 | $0 |
| Clint Mercer | Trustee Trustee or director | 1 | $0 |
| Sarah Craighead Dedmon | President Officer | 4 | $0 |
| Randall Kindleberger | Vice President Officer | 1 | $0 |
| Sean Daye | Treasurer Officer | 1 | $0 |
990 for the year ended June 30, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lee Downing | Library Director Key employee | 32 | $35,568 |
| Lyman Holmes | Trustee Trustee or director | 1 | $0 |
| Allison Paprocki | Trustee Trustee or director | 1 | $0 |
| Sandy Copel-Parsons | Trustee Trustee or director | 1 | $0 |
| Tara Wood | Secretary Trustee or director | 1 | $0 |
| Roger Mulanax | Trustee Trustee or director | 0.25 | $0 |
| Clint Mercer | Trustee Trustee or director | 1 | $0 |
| Sarah Craighead Dedmon | President Officer | 4 | $0 |
| Randall Kindleberger | Vice President Officer | 2 | $0 |
| Sean Daye | Treasurer Officer | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 92 COURT ST, MACHIAS, ME 04654-2102
- Principal officer (990 for 2023)
- Sean Daye, 92 COURT ST, MACHIAS, ME 04654
- Signed the 990
- Sean Daye, Treasurer
- Phone
- (207) 271-0265
Mission
Porter Memorial Library provides books periodicals and other media for use and circulation as well as free internet access and computer use for Machias and surrounding communities. In addition the library provides cultural and entertainment programming for all ages throughout the year.
Program accomplishments
- Providing books periodicals and other media to patronsExpenses $71,202 · grants $64,494 · revenue $2,223
- Providing Internet service and public-access computersExpenses $4,747 · grants $4,300 · revenue $148
- Cultural Education and Entertainment programsExpenses $18,987 · grants $17,198 · revenue $595
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | Not on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 51-0183477
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1976
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B71Z)
- Assets (IRS master file)
- $1,013,211
- Income (IRS master file)
- $101,681
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2024 | $101,681 | $94,936 | $1,013,211 | XML |
| 990 | June 2023 | $104,415 | $131,030 | $1,006,445 | IRS |
| 990 | June 2022 | $95,250 | $74,413 | $1,033,059 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 51-0183477).
Questions about PORTER MEMORIAL LIBRARY ASSOCIATION
- What is the EIN of PORTER MEMORIAL LIBRARY ASSOCIATION?
- The employer identification number (EIN) of PORTER MEMORIAL LIBRARY ASSOCIATION is 51-0183477.
- Is PORTER MEMORIAL LIBRARY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1976.
- Are donations to PORTER MEMORIAL LIBRARY ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PORTER MEMORIAL LIBRARY ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of PORTER MEMORIAL LIBRARY ASSOCIATION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PORTER MEMORIAL LIBRARY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2024.
- Who is the principal officer of PORTER MEMORIAL LIBRARY ASSOCIATION?
- The 990 for the year ended June 30, 2024 names Sean Daye.
- Who are the officers and directors of PORTER MEMORIAL LIBRARY ASSOCIATION?
- The 990 for the year ended June 30, 2024 lists 10 people; 1 received compensation from the organization, the highest $40,320 (Lee Downing, Library Director).
- How much revenue does PORTER MEMORIAL LIBRARY ASSOCIATION have?
- On its 990 for the year ended June 30, 2024 it reported revenue of $101,681, expenses of $94,936 and total assets of $1,013,211 at year end.
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