Civic Intelligence

Cass District Library

990 • Fiscal year 2016 • EIN 38-3144404

Jan 01, 2016 to Dec 31, 2016 • Filed on May 11, 2017

319 M62Cassopolis, MI 49031

(866) 808-7323

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

86th percentile

0.73x

Higher debt load relative to assets than 86% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

83rd percentile

0.86x

Higher debt load relative to revenue than 83% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

32nd percentile

-3.2%

Higher net margin than 32% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

23rd percentile

-4.6%

Faster asset growth than 23% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

49th percentile

2.2%

Faster revenue growth than 49% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,441,274

Down $68,850 (-4.6%) from 2015

Net Assets

Down

$384,621

Down $39,601 (-9.3%) from 2015

Liabilities

Down

$1,056,653

Down $29,249 (-2.7%) from 2015

Revenue

Up

$1,227,266

Up $26,322 (+2.2%) from 2015

Expenses

Up

$1,266,867

Up $83,740 (+7.1%) from 2015

Net Income

Down

-$39,601

Down $57,418 (-322%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2016

Assets$1,441,274
Liabilities$1,056,653
Net Assets$384,621

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$1,227,266
Expenses$1,266,867
Net Income-$39,601
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 11, 2017
Return Version
2016v3.0
Gross Receipts
$1,227,266
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$361,663$276,703▼ $84,960
Savings and Temporary Cash Investments$154,506$154,396▼ $110
Pledges and Grants Receivable$3,780--
Total Assets$1,510,124$1,441,274▼ $68,850
Other Assets Total$990,175$1,010,175▲ $20,000
Liabilities
Deferred Revenue$990,000$1,010,000▲ $20,000
Accounts Payable and Accrued Expenses$95,902$46,653▼ $49,249
Total Liabilities$1,085,902$1,056,653▼ $29,249
Net Assets / Fund Balance
Unrestricted Net Assets$424,222$384,621▼ $39,601
Total Net Assets Fund Balance$424,222$384,621▼ $39,601
Total Liabilities and Net Assets / Fund Balance$1,510,124$1,441,274▼ $68,850

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$175--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Nancy StonerPresident
Alison Ann YeoTrustee
Mary Anne HoebekeTrustee
PATRICIA O'CONNORTrustee
Sandra AsmusTrustee
Edward H YeomansTreasurer
Mary DunnVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$81,382
Program Service Revenue
$19,239
Investment Income
$428
Other Revenue
$1,126,217
All Other Contributions
$13,306
Change in Net Assets
$-39,601

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,227,266
Total Revenue per Audited Statements
$1,227,266
Total Revenue per Form 990
$1,227,266
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$635,030
Salaries, Compensation, and Employee Benefits$631,837
Total Fundraising Expense$22,430
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$376,532$96,258$15,400$488,190
Occupancy$281,088$30,005$1,521$312,614
Other Employee Benefits$84,683$21,995$3,299$109,977
All Other Expenses$28,684$10,719$1,200$40,603
Payroll Taxes$25,926$6,734$1,010$33,670
Other Expenses$5,955$14,982-$20,937
Fees for Services Accounting-$11,945-$11,945
Travel$689$3,271-$3,960
Total Functional Expenses$1,022,091$222,346$22,430$1,266,867

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,266,867
Total Expenses per Audited Statements$1,266,867
Total Expenses per Form 990$1,266,867
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 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, Page 6, Part VI, Line 11B

Draft form 990 is provided to board for approval.

Form 990, Page 6, Part VI, 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, Page 6, Part VI, Line 15A

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.

Form 990, Page 6, Part VI, Line 15B

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.

Form 990, Page 6, Part VI, 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
8668087323
Address
319 M62, CASSOPOLIS, MI 49031

Signing Officer

Name
Nancy Stoner
Title
President
Phone
8668087323
Signed
2017-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Stoner
Formed
1993
Voting Board Members
7
Independent Board Members
7
Employees
24
Volunteers
27

Preparer

Firm
Accounting Consultants Pc
Address
PO BOX 695, DOWAGIAC, MI 49047
Preparer
Rebecca L Moore CPA
Phone
2697823957
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S 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.

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IRS990/ProgramServiceRevenueGrp/Desc1OVERDUE FEES
IRS990/ProgramServiceRevenueGrp/Desc2OTHER MISC. INCOME
IRS990/ProgramServiceRevenueGrp/Desc3SALE OF USED BOOKS
IRS990/ProgramServiceRevenueGrp/Desc4OUT OF DISTRICT FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt015227
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12010
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3477
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt425
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt015227
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12010
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3477
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt425
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/ProgSrvcAccomActy2Grp/ExpenseAmt0127910
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt072329
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0391
IRS990/PYOtherExpensesAmt0572881
IRS990/PYOtherRevenueAmt01106184
IRS990/PYProgramServiceRevenueAmt022040
IRS990/PYRevenuesLessExpensesAmt017817
IRS990/PYSalariesCompEmpBnftPaidAmt0610246
IRS990/PYTotalExpensesAmt01183127
IRS990/PYTotalRevenueAmt01200944
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-39601
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0154506
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0154396
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0PENAL FINES 719,632 OTHER 8,737 HEALTH INSURANCE CREDIT 43,486
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt072329
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt055167
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt085493
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt038506
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0323538
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt029
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0391
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02821
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04395
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04645
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt012281
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01145456
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0129849
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0157741
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0168133
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0162514
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0153618
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0771855
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.86370
IRS990ScheduleA/PublicSupportPY170Pct00.85620
IRS990ScheduleA/PublicSupportTotal170Amt04970066
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0999884
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0948443
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0919304
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0895797
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0883100
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt04646528
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01071927
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01020772
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0974471
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0981290
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0921606
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04970066
IRS990ScheduleA/TotalSupportAmt05754202
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesSubtotalAmt01266867
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01010000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1175
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PROPERTY TAX MILLAGE RECEIVABLE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DUE FROM OTHER GOVT UNITS
IRS990ScheduleD/RevenueSubtotalAmt01227266
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01010175
IRS990ScheduleD/TotalExpensesPerForm990Amt01266867
IRS990ScheduleD/TotalRevenuePerForm990Amt01227266
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01227266
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01266867
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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/ExplanationTxt1DRAFT FORM 990 IS PROVIDED TO BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICT 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/ExplanationTxt3ANNUALLY 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/ExplanationTxt4ANNUALLY 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/ExplanationTxt5GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, TAX RETURNS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01510124
IRS990/TotalAssetsEOYAmt01441274
IRS990/TotalAssetsGrp/BOYAmt01510124
IRS990/TotalAssetsGrp/EOYAmt01441274
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt081382
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt022430
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0222346
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01022091
IRS990/TotalFunctionalExpensesGrp/TotalAmt01266867
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01085902
IRS990/TotalLiabilitiesEOYAmt01056653
IRS990/TotalLiabilitiesGrp/BOYAmt01085902
IRS990/TotalLiabilitiesGrp/EOYAmt01056653
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0424222
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0384621
IRS990/TotalProgramServiceExpensesAmt01022091
IRS990/TotalProgramServiceRevenueAmt019239
IRS990/TotalRevenueGrp/ExclusionAmt0428
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01145456
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01227266
IRS990/TotalVolunteersCnt027
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01510124
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01441274
IRS990/TravelGrp/ManagementAndGeneralAmt03271
IRS990/TravelGrp/ProgramServicesAmt0689
IRS990/TravelGrp/TotalAmt03960
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0424222
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0384621
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt069079 ELKHART ROAD
IRS990/USAddress/CityNm0EDWARDSBURG
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049112
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0CASS.LIB.MI.US
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NANCY STONER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08668087323
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CASS DISTRICT LIBRARY
ReturnHeader/Filer/BusinessNameControlTxt0CASS
ReturnHeader/Filer/EIN0383144404
ReturnHeader/Filer/PhoneNum08668087323
ReturnHeader/Filer/USAddress/AddressLine1Txt0319 M62
ReturnHeader/Filer/USAddress/CityNm0CASSOPOLIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049031
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0E1FFCAEA9566C8FD1AE3B933E188936983F67461
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E8A10FAB0A7F0C250EAE5FD6A6F745DC48501938
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0753179359
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ACCOUNTING CONSULTANTS PC

Document Assets

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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
2016Detailed filing. Detailed filing data is available for this year.$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