Form 990, Page 6, Part VI, Line 11B
“Draft form 990 is provided to board for approval.”
Scores are not available for this record yet.
Assets
Up$1,591,098
Up $139,119 (+9.6%) from 2012
Net Assets
Up$632,343
Up $132,605 (+27%) from 2012
Liabilities
Up$958,755
Up $6,514 (+0.7%) from 2012
Revenue
$1,171,702
No earlier filing loaded for comparison.
Expenses
Down$1,039,097
Down $86,564 (-7.7%) from 2012
Net Income
$132,605
No earlier filing loaded for comparison.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $257,234 | $369,528 | ▲ $112,294 |
| Savings and Temporary Cash Investments | $303,745 | $307,570 | ▲ $3,825 |
| Total Assets | $1,451,979 | $1,591,098 | ▲ $139,119 |
| Other Assets Total | $891,000 | $914,000 | ▲ $23,000 |
| Liabilities | |||
| Deferred Revenue | $891,000 | $914,000 | ▲ $23,000 |
| Accounts Payable and Accrued Expenses | $61,241 | $44,755 | ▼ $16,486 |
| Total Liabilities | $952,241 | $958,755 | ▲ $6,514 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $499,738 | $632,343 | ▲ $132,605 |
| Total Net Assets Fund Balance | $499,738 | $632,343 | ▲ $132,605 |
| Total Liabilities and Net Assets / Fund Balance | $1,451,979 | $1,591,098 | ▲ $139,119 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $914,000 | - | - |
| Name | Title |
|---|---|
| Nancy Stoner | President |
| Hannah Breden | Trustee |
| Mary Anne Hoebeke | Trustee |
| PATRICIA O'CONNOR | Trustee |
| Ronald Francis | Trustee |
| Sandra Asmus | Trustee |
| Edward H Yeomans | Treasurer |
| Mary Dunn | Vice Preside |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $599,978 |
| Other Expenses | $439,119 |
| Total Fundraising Expense | $21,457 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $340,588 | $93,261 | $14,619 | $448,468 |
| Occupancy | $131,379 | $36,852 | $1,899 | $170,130 |
| Other Employee Benefits | $91,164 | $24,963 | $3,913 | $120,040 |
| All Other Expenses | $26,771 | $20,019 | - | $46,790 |
| Payroll Taxes | $23,900 | $6,544 | $1,026 | $31,470 |
| Other Expenses | $16,153 | $17,293 | - | $16,153 |
| Fees for Services Accounting | - | $11,507 | - | $11,507 |
| Travel | $865 | $2,957 | - | $3,822 |
| Total Functional Expenses | $796,579 | $221,061 | $21,457 | $1,039,097 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,039,097 |
| Total Expenses per Audited Statements | $1,039,097 |
| Total Expenses per Form 990 | $1,039,097 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Draft form 990 is provided to board for approval.”
“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.”
“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.”
“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.”
“Governing documents, conflict of interest policy, tax returns and financial statements are made available for review upon request.”
“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.”
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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| IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt | 0 | PENAL FINES 684,091 OTHER 14,129 HEALTH INSURANCE CREDIT 33,599 |
| IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 85493 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 38506 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 42787 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 40609 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 47741 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 255136 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 4395 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 4645 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 5451 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2137 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1276 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 17904 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 1081814 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 162514 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 153618 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 149745 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 139504 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 126438 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 731819 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.86100 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.85920 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 4643916 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt | 0 | 895797 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt | 0 | 883100 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 876696 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 889841 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 843346 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 4388780 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 981290 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 921606 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 919483 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 930450 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 891087 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 4643916 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 5393639 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1039097 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 914000 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | PROPERTY TAX MILLAGE RECEIVABLE |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1171702 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 914000 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1039097 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1171702 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1171702 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1039097 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DRAFT FORM 990 IS PROVIDED TO BOARD FOR APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, TAX RETURNS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR REVIEW UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MI |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1451979 |
| IRS990/TotalAssetsEOYAmt | 0 | 1591098 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1451979 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1591098 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 85493 |
| IRS990/TotalEmployeeCnt | 0 | 28 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 21457 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 221061 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 796579 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1039097 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 952241 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 958755 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 952241 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 958755 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 499738 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 632343 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 796579 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 23503 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 4395 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1081814 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1171702 |
| IRS990/TotalVolunteersCnt | 0 | 36 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1451979 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1591098 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 2957 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 865 |
| IRS990/TravelGrp/TotalAmt | 0 | 3822 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 499738 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 632343 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1 | 0 | 69079 ELKHART ROAD |
| IRS990/USAddress/City | 0 | EDWARDSBURG |
| IRS990/USAddress/State | 0 | MI |
| IRS990/USAddress/ZIPCode | 0 | 49112 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 8 |
| IRS990/VotingMembersIndependentCnt | 0 | 8 |
| IRS990/WebsiteAddressTxt | 0 | CASS.LIB.MI.US |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | NANCY STONER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2694453400 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-06-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | CASS DISTRICT LIBRARY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CASS |
| ReturnHeader/Filer/EIN | 0 | 383144404 |
| ReturnHeader/Filer/PhoneNum | 0 | 2694453400 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 319 M62 |
| ReturnHeader/Filer/USAddress/City | 0 | CASSOPOLIS |
| ReturnHeader/Filer/USAddress/State | 0 | MI |
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Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.
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