Civic Intelligence

Cass District Library

EIN 38-3144404 • 501(c)3 • Cassopolis, MI

Profile

The primary exempt purpose of the cass district library is to serve as a public library for the residents of the governmental units within the library's service area (all of cass county, mi except the townships of marcellus, silver creek, wayne, and the city of dowagiac). The cass district library provides typical public library services, specifically providing and maintaining materials for the general public to use in-house and for members of the library's service area to borrow. The cass district library maintains a non-circulating local history and genealogy reference center and also provides no-cost informational and educational programs for children and adults.

319 M62Cassopolis, MI 49031

cass.lib.mi.us

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

66th percentile

0.27x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

63rd percentile

0.28x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

92nd percentile

59%

Higher net margin than 92% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

41st percentile

$82,589

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

98th percentile

165%

Faster asset growth than 98% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

97th percentile

284%

Faster revenue growth than 97% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$7,245,995

Up $4,513,764 (+165%) from 2023

Liabilities

Up

$1,977,687

Up $412,884 (+26%) from 2023

Net Assets

Up

$5,268,308

Up $4,100,880 (+351%) from 2023

Revenue

Up

$7,070,817

Up $5,229,904 (+284%) from 2023

Expenses

Up

$2,930,779

Up $1,382,000 (+89%) from 2023

Net Income

Up

$4,140,038

Up $3,847,904 (+1317%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,374,714Liabilities 2010: $899,322Net Assets 2010: $475,3922010Assets 2011: $1,422,054Liabilities 2011: $898,678Net Assets 2011: $523,3762011Assets 2012: $1,451,979Liabilities 2012: $952,241Net Assets 2012: $499,7382012Assets 2013: $1,591,098Liabilities 2013: $958,755Net Assets 2013: $632,3432013Assets 2014: $1,383,319Liabilities 2014: $976,914Net Assets 2014: $406,4052014Assets 2015: $1,510,124Liabilities 2015: $1,085,902Net Assets 2015: $424,2222015Assets 2016: $1,441,274Liabilities 2016: $1,056,653Net Assets 2016: $384,6212016Assets 2017: $1,649,581Liabilities 2017: $1,071,190Net Assets 2017: $578,3912017Assets 2018: $1,826,592Liabilities 2018: $1,104,440Net Assets 2018: $722,1522018Assets 2019: $2,024,587Liabilities 2019: $1,183,551Net Assets 2019: $841,0362019Assets 2020: $2,066,931Liabilities 2020: $1,189,410Net Assets 2020: $877,5212020Assets 2021: $2,228,368Liabilities 2021: $1,256,479Net Assets 2021: $971,8892021Assets 2022: $2,398,595Liabilities 2022: $1,523,647Net Assets 2022: $874,9482022Assets 2023: $2,732,231Liabilities 2023: $1,564,803Net Assets 2023: $1,167,4282023Assets 2024: $7,245,995Liabilities 2024: $1,977,687Net Assets 2024: $5,268,3082024

Highlighted filing

2024

Assets$7,245,995
Liabilities$1,977,687
Net Assets$5,268,308

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $976,2532010Expenses 2011: $1,045,3832011Expenses 2012: $1,125,6612012Revenue 2013: $1,171,702Expenses 2013: $1,039,097Net Income 2013: $132,6052013Revenue 2014: $1,164,510Expenses 2014: $1,390,448Net Income 2014: -$225,9382014Revenue 2015: $1,200,944Expenses 2015: $1,183,127Net Income 2015: $17,8172015Revenue 2016: $1,227,266Expenses 2016: $1,266,867Net Income 2016: -$39,6012016Revenue 2017: $1,268,200Expenses 2017: $1,074,430Net Income 2017: $193,7702017Revenue 2018: $1,312,695Expenses 2018: $1,168,934Net Income 2018: $143,7612018Revenue 2019: $1,359,217Expenses 2019: $1,240,333Net Income 2019: $118,8842019Revenue 2020: $1,348,296Expenses 2020: $1,311,811Net Income 2020: $36,4852020Revenue 2021: $1,419,366Expenses 2021: $1,324,998Net Income 2021: $94,3682021Revenue 2022: $1,517,777Expenses 2022: $1,614,717Net Income 2022: -$96,9402022Revenue 2023: $1,840,913Expenses 2023: $1,548,779Net Income 2023: $292,1342023Revenue 2024: $7,070,817Expenses 2024: $2,930,779Net Income 2024: $4,140,0382024

Highlighted filing

2024

Revenue$7,070,817
Expenses$2,930,779
Net Income$4,140,038

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.25$1.98$5.27$7.07$2.93$4.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.73$1.56$1.17$1.84$1.55$0.29
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.40$1.52$0.87$1.52$1.61$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.23$1.26$0.97$1.42$1.32$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.07$1.19$0.88$1.35$1.31$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.02$1.18$0.84$1.36$1.24$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.83$1.10$0.72$1.31$1.17$0.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.65$1.07$0.58$1.27$1.07$0.19
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$1.06$0.38$1.23$1.27$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.51$1.09$0.42$1.20$1.18$0.02
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.98$0.41$1.16$1.39$0.23
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.59$0.96$0.63$1.17$1.04$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.45$0.95$0.50$1.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.90$0.52$1.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.90$0.48$0.98
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$7,070,817
Mission and Program Overview

Mission

The primary exempt purpose of the cass district library is to serve as a public library for the residents of the governmental units within the library's service area (all of cass county, mi except the townships of marcellus, silver creek, wayne, and the city of dowagiac). . The cass district library provides typical public library services, specifically providing and maintaining materials for the general public to use in-house and for members of the library's service area to borrow. The cass district library maintains a non-circulating local history and genealogy reference center and also provides no-cost informational and educational programs for children and adults.

The primary exempt purpose of the cass district library is to serve as a public library for the residents of the governmental units with the library's service area (all of cass county, mi except the townships of marcellus, silver creek, wayne and the city of dowagiac). The cass district library provides typical public library services, specifically providing and maintaining materials for the general public to use in-house and for members of the library's service area to borrow. The cass district library maintains a non-circulating local history and genealogy reference center and also provides no-cost informational and educational programs for children and adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,232,193$5,511,176▲ $4,278,983
Pd in Cap Srpls Land Bldg Eqp Fund$0$3,962,446▲ $3,962,446
Cap Stk Tr Prin Current Funds$1,167,428$1,305,862▲ $138,434
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$2,732,231$7,245,995▲ $4,513,764
Other Assets Total$1,500,038$1,734,819▲ $234,781
Liabilities
Deferred Revenue$1,499,738$1,734,594▲ $234,856
Accounts Payable and Accrued Expenses$65,065$243,093▲ $178,028
Total Liabilities$1,564,803$1,977,687▲ $412,884
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,167,428$5,268,308▲ $4,100,880
Total Liabilities and Net Assets / Fund Balance$2,732,231$7,245,995▲ $4,513,764

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,734,819--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Barbara GordonLibrary DirectorFT$82,589$82,589

Board Members and Trustees

NameTitle
Eileen ToneyPresident
Ron McadamVice President
Joseph GrossTrustee
Laura HughesTrustee
Rebecca CrockerTrustee
Sandra AsmusTrustee
Tabitha SchaferTrustee
Andrew ChurchillTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$11,806
Program Service Revenue
$18,277
Investment Income
$5,188,690
Other Revenue
$1,852,044
All Other Contributions
$11,806
Change in Net Assets
$4,140,038

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,070,817
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$7,070,817
Total Revenue per Form 990
$7,070,817
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,137,884
Salaries, Compensation, and Employee Benefits$792,895
Total Fundraising Expense$35,175
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$452,564$66,234$14,955$533,753
All Other Expenses$94,239$4,995-$99,234
Other Employee Benefits$69,771$20,213$4,177$94,161
Current Officers, Directors, Trustees, and Key Employees$4,129$66,071$12,388$82,588
Occupancy$44,248$21,794-$66,042
Interest$59,318--$59,318
Other Expenses$10,880$43,519-$54,399
Information Technology$23,484$23,484-$46,968
Payroll Taxes$33,462$9,694$2,003$45,159
Pension Plan Contributions$27,589$7,993$1,652$37,234
Office Expenses$17,501$15,303-$32,804
Insurance$17,952--$17,952
Fees for Services Accounting-$13,935-$13,935
Fees for Services Legal-$3,948-$3,948
Conferences and Meetings-$2,530-$2,530
Travel$522--$522
Total Functional Expenses$2,595,891$299,713$35,175$2,930,779

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,930,779
Total Expenses per Audited Statements$2,930,779
Total Expenses per Form 990$2,930,779
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Draft form 990 is provided to board for approval.

Form 990, Part VI, Section B, Line 12C

Conflict of interest questionnaires are requested and completed by all members of the board, the library director and all procurement employees. These are required to be updated annually as well as other times as changes warrant.

Form 990, Part VI, Section B, Line 15

Annually the finance committee establishes a budget based on estimated income and expenses and determines a pooled amount of money available to be allocated to all employees for payroll increases. The finance committee presents this amount for approval before the entire board. The library director recommends merit increases for the library staff. The board sets the salary and merit increases of the library director.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, tax returns and financial statements are made available for review upon request.

Filing and Contact Details

Filer

Filer Name
Cass District Library
EIN
38-3144404
Phone
2692167088
Address
319 M62, CASSOPOLIS, MI 49031

Signing Officer

Name
Eileen Toney
Title
President
Phone
2692167088
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eileen Toney
Formed
1993
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
24
Volunteers
0

Preparer

Firm
Uhy Advisors Great Lakes Inc
Address
7171 STADIUM DRIVE, KALAMAZOO, MI 49009
Preparer
Rhonda L Newman
Phone
2693817600
Raw XML AppendixShowing 400 of 451 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0THE PRIMARY EXEMPT PURPOSE OF THE CASS DISTRICT LIBRARY IS TO SERVE AS A PUBLIC LIBRARY FOR THE RESIDENTS OF THE GOVERNMENTAL UNITS WITH THE LIBRARY'S SERVICE AREA (ALL OF CASS COUNTY, MI EXCEPT THE TOWNSHIPS OF MARCELLUS, SILVER CREEK, WAYNE AND THE CITY OF DOWAGIAC). THE CASS DISTRICT LIBRARY PROVIDES TYPICAL PUBLIC LIBRARY SERVICES, SPECIFICALLY PROVIDING AND MAINTAINING MATERIALS FOR THE GENERAL PUBLIC TO USE IN-HOUSE AND FOR MEMBERS OF THE LIBRARY'S SERVICE AREA TO BORROW. THE CASS DISTRICT LIBRARY MAINTAINS A NON-CIRCULATING LOCAL HISTORY AND GENEALOGY REFERENCE CENTER AND ALSO PROVIDES NO-COST INFORMATIONAL AND EDUCATIONAL PROGRAMS FOR CHILDREN AND ADULTS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8LIBRARY DIRECTOR
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IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt05095562
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt023484
IRS990/InformationTechnologyGrp/ProgramServicesAmt023484
IRS990/InformationTechnologyGrp/TotalAmt046968
IRS990/InsuranceGrp/ProgramServicesAmt017952
IRS990/InsuranceGrp/TotalAmt017952
IRS990/InterestGrp/ProgramServicesAmt059318
IRS990/InterestGrp/TotalAmt059318
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt093128
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt014
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE PRIMARY EXEMPT PURPOSE OF THE CASS DISTRICT LIBRARY IS TO SERVE AS A PUBLIC LIBRARY FOR THE RESIDENTS OF THE GOVERNMENTAL UNITS WITHIN THE LIBRARY'S SERVICE AREA (ALL OF CASS COUNTY, MI EXCEPT THE TOWNSHIPS OF MARCELLUS, SILVER CREEK, WAYNE, AND THE CITY OF DOWAGIAC). THE CASS DISTRICT LIBRARY PROVIDES TYPICAL PUBLIC LIBRARY SERVICES, SPECIFICALLY PROVIDING AND MAINTAINING MATERIALS FOR THE GENERAL PUBLIC TO USE IN-HOUSE AND FOR MEMBERS OF THE LIBRARY'S SERVICE AREA TO BORROW. THE CASS DISTRICT LIBRARY MAINTAINS A NON-CIRCULATING LOCAL HISTORY AND GENEALOGY REFERENCE CENTER AND ALSO PROVIDES NO-COST INFORMATIONAL AND EDUCATIONAL PROGRAMS FOR CHILDREN AND ADULTS.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt05268308
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt021794
IRS990/OccupancyGrp/ProgramServicesAmt044248
IRS990/OccupancyGrp/TotalAmt066042
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt015303
IRS990/OfficeExpensesGrp/ProgramServicesAmt017501
IRS990/OfficeExpensesGrp/TotalAmt032804
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01500038
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IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt04177
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt020213
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt069771
IRS990/OtherEmployeeBenefitsGrp/TotalAmt094161
IRS990/OtherExpensesGrp/Desc0CONSTRUCTION COSTS
IRS990/OtherExpensesGrp/Desc1BOOKS & PERIODICALS
IRS990/OtherExpensesGrp/Desc2EQUIPMENT
IRS990/OtherExpensesGrp/Desc3SERVICE CONTRACTS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt043519
IRS990/OtherExpensesGrp/ProgramServicesAmt01475701
IRS990/OtherExpensesGrp/ProgramServicesAmt1162917
IRS990/OtherExpensesGrp/ProgramServicesAmt2101614
IRS990/OtherExpensesGrp/ProgramServicesAmt310880
IRS990/OtherExpensesGrp/TotalAmt01475701
IRS990/OtherExpensesGrp/TotalAmt1162917
IRS990/OtherExpensesGrp/TotalAmt2101614
IRS990/OtherExpensesGrp/TotalAmt354399
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IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0CDL MILLAGE
IRS990/OtherRevenueMiscGrp/Desc1PENAL FINES
IRS990/OtherRevenueMiscGrp/Desc2FEDERAL/STATE AID
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1126369
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2114855
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01610820
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1126369
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2114855
IRS990/OtherRevenueTotalAmt01852044
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt014955
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt066234
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0452564
IRS990/OtherSalariesAndWagesGrp/TotalAmt0533753
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt02003
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09694
IRS990/PayrollTaxesGrp/ProgramServicesAmt033462
IRS990/PayrollTaxesGrp/TotalAmt045159
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt03962446
IRS990/PensionPlanContributionsGrp/FundraisingAmt01652
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt07993
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt027589
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IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0EILEEN TONEY
IRS990/PriorPeriodAdjustmentsAmt0-39158
IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
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IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0PHOTOCOPIES, FAXES, ETC
IRS990/ProgramServiceRevenueGrp/Desc1LOST/DAMAGED FEES
IRS990/ProgramServiceRevenueGrp/Desc2SALE OF USED BOOKS
IRS990/ProgramServiceRevenueGrp/Desc3MEETING ROOM FEES
IRS990/ProgramServiceRevenueGrp/Desc4OUT OF DISTRICT FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt012596
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12940
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21976
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3475
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4290
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt012596
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12940
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21976
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3475
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4290
IRS990/ProgSrvcAccomActy2Grp/Desc0STORY HOUR PROGRAMS ARE PROVIDED FOR INFANTS, TODDLERS, AND PRESCHOOLERS. THE LIBRARY PROVIDES A SUMMER READING PROGRAM FOR ALL AGES AND INFORMATIONAL AND ENTERTAINMENT PROGRAMS THROUGHOUT THE YEAR FOR ALL AGES.
IRS990/ProhibitedTaxShelterTransInd00
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IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYOtherRevenueAmt01782491
IRS990/PYProgramServiceRevenueAmt030738
IRS990/PYRevenuesLessExpensesAmt0292134
IRS990/PYSalariesCompEmpBnftPaidAmt0730526
IRS990/PYTotalExpensesAmt01548779
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01840913
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt04140038
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0119281
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt065623
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt05188690
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01484
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0210
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01904
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05214540
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0156452
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0175613
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0307253
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0136360
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0152193
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0927871
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportPY170Pct00.87290
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IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt01499253
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01282796
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01196664
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt07183672
IRS990ScheduleA/TotalSupportAmt013326083
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02930779
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01734819
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PROPERTY TAX MILLAGE RECEIVABLE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt07070817
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01734819
IRS990ScheduleD/TotalExpensesPerForm990Amt02930779
IRS990ScheduleD/TotalRevenuePerForm990Amt07070817
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07070817
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02930779
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DRAFT FORM 990 IS PROVIDED TO BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST QUESTIONNAIRES ARE REQUESTED AND COMPLETED BY ALL MEMBERS OF THE BOARD, THE LIBRARY DIRECTOR AND ALL PROCUREMENT EMPLOYEES. THESE ARE REQUIRED TO BE UPDATED ANNUALLY AS WELL AS OTHER TIMES AS CHANGES WARRANT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUALLY THE FINANCE COMMITTEE ESTABLISHES A BUDGET BASED ON ESTIMATED INCOME AND EXPENSES AND DETERMINES A POOLED AMOUNT OF MONEY AVAILABLE TO BE ALLOCATED TO ALL EMPLOYEES FOR PAYROLL INCREASES. THE FINANCE COMMITTEE PRESENTS THIS AMOUNT FOR APPROVAL BEFORE THE ENTIRE BOARD. THE LIBRARY DIRECTOR RECOMMENDS MERIT INCREASES FOR THE LIBRARY STAFF. THE BOARD SETS THE SALARY AND MERIT INCREASES OF THE LIBRARY DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, TAX RETURNS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02732231
IRS990/TotalAssetsEOYAmt07245995
IRS990/TotalAssetsGrp/BOYAmt02732231
IRS990/TotalAssetsGrp/EOYAmt07245995
IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt035175
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0299713
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IRS990/TotalFunctionalExpensesGrp/TotalAmt02930779
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt01977687
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IRS990/TotalLiabilitiesGrp/EOYAmt01977687
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IRS990/TotalOtherCompensationAmt00
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IRS990/TotalProgramServiceRevenueAmt018277
IRS990/TotalReportableCompFromOrgAmt082589

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