Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
Liabilities / Revenue
84th percentile
Higher debt load relative to revenue than 84% of similar nonprofits.
Net Margin
46th percentile
Higher net margin than 46% of similar nonprofits.
Top Officer Pay
35th percentile
Higher top officer pay than 35% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
72nd percentile
Faster asset growth than 72% of similar nonprofits.
Revenue Growth
49th percentile
Faster revenue growth than 49% of similar nonprofits.
Assets
Up$1,510,124
Up $126,805 (+9.2%) from 2014
Net Assets
Up$424,222
Up $17,817 (+4.4%) from 2014
Liabilities
Up$1,085,902
Up $108,988 (+11%) from 2014
Revenue
Up$1,200,944
Up $36,434 (+3.1%) from 2014
Expenses
Down$1,183,127
Down $207,321 (-15%) from 2014
Net Income
Up$17,817
Up $243,755 (+108%) from 2014
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 | $285,505 | $361,663 | ▲ $76,158 |
| Savings and Temporary Cash Investments | $154,459 | $154,506 | ▲ $47 |
| Pledges and Grants Receivable | $3,780 | $3,780 | → $0 |
| Total Assets | $1,383,319 | $1,510,124 | ▲ $126,805 |
| Other Assets Total | $939,575 | $990,175 | ▲ $50,600 |
| Liabilities | |||
| Deferred Revenue | $939,400 | $990,000 | ▲ $50,600 |
| Accounts Payable and Accrued Expenses | $37,514 | $95,902 | ▲ $58,388 |
| Total Liabilities | $976,914 | $1,085,902 | ▲ $108,988 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $406,405 | $424,222 | ▲ $17,817 |
| Total Net Assets Fund Balance | $406,405 | $424,222 | ▲ $17,817 |
| Total Liabilities and Net Assets / Fund Balance | $1,383,319 | $1,510,124 | ▲ $126,805 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $175 | - | - |
| Name | Title |
|---|---|
| Nancy Stoner | President |
| Alison Ann Yeo | Trustee |
| Mary Anne Hoebeke | Trustee |
| PATRICIA O'CONNOR | Trustee |
| Sandra Asmus | Trustee |
| Edward H Yeomans | Treasurer |
| Mary Dunn | Vice Preside |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $610,246 |
| Other Expenses | $572,881 |
| Total Fundraising Expense | $22,462 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $345,539 | $91,132 | $14,524 | $451,195 |
| Occupancy | $217,164 | $30,677 | $1,519 | $249,360 |
| Other Employee Benefits | $96,911 | $25,559 | $4,073 | $126,543 |
| All Other Expenses | $38,687 | $14,034 | $1,300 | $54,021 |
| Payroll Taxes | $24,896 | $6,566 | $1,046 | $32,508 |
| Other Expenses | $4,906 | $16,764 | - | $21,670 |
| Fees for Services Accounting | - | $11,462 | - | $11,462 |
| Travel | $557 | $3,267 | - | $3,824 |
| Total Functional Expenses | $932,518 | $228,147 | $22,462 | $1,183,127 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,183,127 |
| Total Expenses per Audited Statements | $1,183,127 |
| Total Expenses per Form 990 | $1,183,127 |
| 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.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 37514 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 95902 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 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. |
| IRS990/AllOtherContributionsAmt | 0 | 14437 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 1300 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 14034 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 38687 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 54021 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JENNIFER S RAY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2694453400 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 319 M62 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CASSOPOLIS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 49031 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 285505 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 361663 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 72329 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 391 |
| IRS990/CYOtherExpensesAmt | 0 | 572881 |
| IRS990/CYOtherRevenueAmt | 0 | 1106184 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 22040 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 17817 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 610246 |
| IRS990/CYTotalExpensesAmt | 0 | 1183127 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 22462 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1200944 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 939400 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 990000 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | PURCHASE AND MAINTENANCE OF MATERIALS FOR THE CIRCULATING COLLECTION. THESE INCLUDE BOOKS, MOVIES, AND MUSIC IN BOTH PHYSICAL AND DIGITAL FORMATS. BOOKS ARE PURCHASED IN HARDCOVER, SOFTCOVER, LARGE PRINT, DIGITAL, AUDIO ON CD AND DIGITAL AUDIO FORMATS. MOVIES ARE PURCHASED ON DVD AND IN DIGITAL FORMAT. THE LIBRARY HOUSES AND CIRCULATES A COLLECTION OF MOVIES ON VHS, NO LONGER ADDING TO THIS COLLECTION. MUSIC IS PURCHASED ON CD AND IN DIGITAL FORMAT. ALL DIGITAL MATERIALS MAY BE ACCESSED REMOTELY. THE LIBRARY ALSO MAINTAINS A COLLECTION OF PERIODICALS FOR CIRCULATION. THE LIBRARY PURCHASES ACCESS TO INFORMATIONAL DATABASES AVAILABLE TO PATRONS IN HOUSE AND REMOTELY. THE LIBRARY PROVIDES PUBLIC ACCESS TO THE INTERNET. MATERIALS ARE PURCHASED FOR ADULTS, TEENS, AND CHILDREN. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 24 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 794782 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 11462 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 11462 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | NANCY STONER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MARY DUNN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | EDWARD H YEOMANS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | SANDRA ASMUS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MARY ANNE HOEBEKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | PATRICIA O'CONNOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ALISON ANN YEO |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1993 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 57892 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1200944 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 391 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 391 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 14 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 406405 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 424222 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NoncashContributionsAmt | 0 | 966 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 1519 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 30677 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 217164 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 249360 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 939575 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 990175 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 4073 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 25559 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 96911 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 126543 |
| IRS990/OtherExpensesGrp/Desc | 0 | BOOKS AND PERIODICALS |
| IRS990/OtherExpensesGrp/Desc | 1 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | INTERNET ACCESS |
| IRS990/OtherExpensesGrp/Desc | 3 | SUPPLIES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 16984 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 11702 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 16764 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 122161 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 69996 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 11701 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 4906 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 122161 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 86980 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 23403 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 21670 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | CDL MILLAGE |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | PENAL FINES |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 948443 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 157741 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 948443 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 157741 |
| IRS990/OtherRevenueTotalAmt | 0 | 1106184 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 14524 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 91132 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 345539 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 451195 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 1046 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 6566 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 24896 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 32508 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 3780 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 3780 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | NANCY STONER |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PHOTOCOPIES, FAXES, ETC |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | OVERDUE FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | OTHER MISC. INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | SALE OF USED BOOKS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 16138 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 2736 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 2200 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 966 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 16138 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 2736 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 2200 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 966 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | STORY 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/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 137736 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 55167 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 2821 |
| IRS990/PYOtherExpensesAmt | 0 | 781874 |
| IRS990/PYOtherRevenueAmt | 0 | 1087437 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 19085 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -225938 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 608574 |
| IRS990/PYTotalExpensesAmt | 0 | 1390448 |
| IRS990/PYTotalRevenueAmt | 0 | 1164510 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 17817 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 154459 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 154506 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | PENAL FINES 739,204 OTHER 9,061 HEALTH INSURANCE CREDIT 43,486 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 72329 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 55167 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 85493 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 38506 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 42787 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 294282 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 391 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 2821 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4395 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 4645 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 5451 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 17703 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 1128224 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 157741 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 168133 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 162514 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 153618 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 149745 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 791751 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.85620 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.85640 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 4817622 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt | 0 | 948443 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt | 0 | 919304 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 895797 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 883100 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 876696 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 4523340 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 1020772 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 974471 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 981290 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 921606 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 919483 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 4817622 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 5627076 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1183127 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 990000 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 175 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | PROPERTY TAX MILLAGE RECEIVABLE |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | DUE FROM OTHER GOVT UNITS |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1200944 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 990175 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1183127 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1200944 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1200944 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1183127 |
| 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 | 1383319 |
| IRS990/TotalAssetsEOYAmt | 0 | 1510124 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1383319 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1510124 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 72329 |
| IRS990/TotalEmployeeCnt | 0 | 24 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 22462 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 228147 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 932518 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1183127 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 976914 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1085902 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 976914 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1085902 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 406405 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 424222 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 932518 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 22040 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 391 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1128224 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1200944 |
| IRS990/TotalVolunteersCnt | 0 | 32 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1383319 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1510124 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 3267 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 557 |
| IRS990/TravelGrp/TotalAmt | 0 | 3824 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 406405 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 424222 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 69079 ELKHART ROAD |
| IRS990/USAddress/CityNm | 0 | EDWARDSBURG |
| IRS990/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/USAddress/ZIPCd | 0 | 49112 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | CASS.LIB.MI.US |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2016-12-15 16:53:06Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | NANCY STONER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8668087323 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2016-08-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CASS DISTRICT LIBRARY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CASS |
| ReturnHeader/Filer/EIN | 0 | 383144404 |
| ReturnHeader/Filer/PhoneNum | 0 | 8668087323 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 319 M62 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CASSOPOLIS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 49031 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 753179359 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ACCOUNTING CONSULTANTS PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 695 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | DOWAGIAC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 49047 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2697823957 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2016-08-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | REBECCA L MOORE CPA |
| ReturnHeader/ReturnTs | 0 | 2016-08-15T14:58:36-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2015-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2015-12-31 |
| ReturnHeader/TaxYr | 0 | 2015 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.