Civic Intelligence

Cass District Library

990 • Fiscal year 2022 • EIN 38-3144404

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 10, 2023

Organization ProfileCASS.LIB.MI.US
319 M-62Cassopolis, MI 49031

(269) 216-7088

Siviq Scores

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

Liabilities / Assets

88th percentile

0.64x

Higher debt load relative to assets than 88% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

87th percentile

1.00x

Higher debt load relative to revenue than 87% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

24th percentile

-6.4%

Higher net margin than 24% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

57th percentile

$75,370

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

63rd percentile

7.6%

Faster asset growth than 63% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

52nd percentile

6.9%

Faster revenue growth than 52% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$2,398,595

Up $170,227 (+7.6%) from 2021

Net Assets

Down

$874,948

Down $96,941 (-10.0%) from 2021

Liabilities

Up

$1,523,647

Up $267,168 (+21%) from 2021

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin24th percentile

Revenue

Up

$1,517,777

Up $98,411 (+6.9%) from 2021

Expenses

Up

$1,614,717

Up $289,719 (+22%) from 2021

Net Income

Down

-$96,940

Down $191,308 (-203%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth63rd percentile

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

2022

Assets$2,398,595
Liabilities$1,523,647
Net Assets$874,948
Open 2022 Filing

Operations Trend

Revenue Growth52nd percentile

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

2022

Revenue$1,517,777
Expenses$1,614,717
Net Income-$96,940
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 10, 2023
Return Version
2022v5.0
Gross Receipts
$1,517,777
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$1,022,606$898,587▼ $124,019
Cap Stk Tr Prin Current Funds$971,888$874,948▼ $96,940
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$2,228,368$2,398,595▲ $170,227
Other Assets Total$1,205,762$1,500,008▲ $294,246
Liabilities
Deferred Revenue$1,205,538$1,499,738▲ $294,200
Accounts Payable and Accrued Expenses$50,942$23,909▼ $27,033
Total Liabilities$1,256,480$1,523,647▲ $267,167
Net Assets / Fund Balance
Total Net Assets Fund Balance$971,888$874,948▼ $96,940
Total Liabilities and Net Assets / Fund Balance$2,228,368$2,398,595▲ $170,227

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,500,008--
Compensation and Service Providers
Top Officer Pay57th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Barbara GordonLibrary DirectorFT$75,370$75,370

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$9,797
Program Service Revenue
$37,925
Investment Income
$1,484
Other Revenue
$1,468,571
All Other Contributions
$9,797
Change in Net Assets
$-96,940

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,517,777
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,517,777
Total Revenue per Form 990
$1,517,777
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$931,810
Salaries, Compensation, and Employee Benefits$682,907
Total Fundraising Expense$25,243
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$378,899$75,365$8,589$462,853
Information Technology$38,911$38,910-$77,821
Current Officers, Directors, Trustees, and Key Employees$3,769$60,296$11,306$75,371
Other Employee Benefits$49,883$17,684$2,593$70,160
Occupancy$40,641$20,017-$60,658
Other Expenses$10,164$40,657-$50,821
Payroll Taxes$31,133$11,037$1,619$43,789
All Other Expenses$34,648$6,122-$40,770
Pension Plan Contributions$21,851$7,747$1,136$30,734
Office Expenses$12,855$13,858-$26,713
Insurance$14,914--$14,914
Fees for Services Accounting-$11,045-$11,045
Fees for Services Legal-$3,902-$3,902
Travel$117$1,730-$1,847
Total Functional Expenses$1,281,104$308,370$25,243$1,614,717

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,614,717
Total Expenses per Audited Statements$1,614,717
Total Expenses per Form 990$1,614,717
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 M-62, CASSOPOLIS, MI 49031

Signing Officer

Name
Eileen Toney
Title
President
Phone
2692167088
Signed
2023-11-10
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
26
Volunteers
0

Preparer

Firm
Uhy Advisors Mi Inc
Address
7171 STADIUM DRIVE, KALAMAZOO, MI 49009
Preparer
Rhonda L Newman
Phone
2693817600
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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/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/OtherExpensesGrp/Desc0EQUIPMENT
IRS990/OtherExpensesGrp/Desc1BOOKS & PERIODICALS
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3SERVICE CONTRACTS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt040657
IRS990/OtherExpensesGrp/ProgramServicesAmt0439129
IRS990/OtherExpensesGrp/ProgramServicesAmt1144873
IRS990/OtherExpensesGrp/ProgramServicesAmt259317
IRS990/OtherExpensesGrp/ProgramServicesAmt310164
IRS990/OtherExpensesGrp/TotalAmt0439129
IRS990/OtherExpensesGrp/TotalAmt1144873
IRS990/OtherExpensesGrp/TotalAmt259317
IRS990/OtherExpensesGrp/TotalAmt350821
IRS990/OtherRevenueMiscGrp/Desc0CDL MILLAGE
IRS990/OtherRevenueMiscGrp/Desc1PENAL FINES
IRS990/OtherRevenueMiscGrp/Desc2OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01206593
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1142878
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2119100
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01206593
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1142878
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2119100
IRS990/OtherRevenueTotalAmt01468571
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt08589
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt075365
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0378899
IRS990/OtherSalariesAndWagesGrp/TotalAmt0462853
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01619
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011037
IRS990/PayrollTaxesGrp/ProgramServicesAmt031133
IRS990/PayrollTaxesGrp/TotalAmt043789
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt01136
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt07747
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt021851
IRS990/PensionPlanContributionsGrp/TotalAmt030734
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0EILEEN TONEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/Desc0FOURWINDS REVENUE SHAR
IRS990/ProgramServiceRevenueGrp/Desc1PHOTOCOPIES, FAXES, ET
IRS990/ProgramServiceRevenueGrp/Desc2LOST/DAMAGED FEES
IRS990/ProgramServiceRevenueGrp/Desc3SALE OF USED BOOKS
IRS990/ProgramServiceRevenueGrp/Desc4MEETING ROOM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt021920
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt111157
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21882
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31578
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt41125
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt021920
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt111157
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21882
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31578
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41125
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
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0119281
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0210
IRS990/PYOtherExpensesAmt0655434
IRS990/PYOtherRevenueAmt01287106
IRS990/PYProgramServiceRevenueAmt012769
IRS990/PYRevenuesLessExpensesAmt094368
IRS990/PYSalariesCompEmpBnftPaidAmt0669564
IRS990/PYTotalExpensesAmt01324998
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01419366
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-96940
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0128896
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0119281
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt065623
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0117062
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0123027
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0553889
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01484
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0210
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01904
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt07268
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01214
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt012080
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0307253
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0136360
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0152193
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0164301
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0105405
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0865512
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.87590
IRS990ScheduleA/PublicSupportPY170Pct00.89110
IRS990ScheduleA/PublicSupportTotal170Amt06193821
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt01206593
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt01163515
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt01131041
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt01081410
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt01057373
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt05639932
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01335489
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01282796
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01196664
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01198472
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01180400
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06193821
IRS990ScheduleA/TotalSupportAmt07071413
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01614717
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01500008
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PROPERTY TAX MILLAGE RECEIVABLE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01517777
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01500008
IRS990ScheduleD/TotalExpensesPerForm990Amt01614717
IRS990ScheduleD/TotalRevenuePerForm990Amt01517777
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01517777
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01614717
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/TotalAssetsBOYAmt02228368
IRS990/TotalAssetsEOYAmt02398595
IRS990/TotalAssetsGrp/BOYAmt02228368
IRS990/TotalAssetsGrp/EOYAmt02398595
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt09797
IRS990/TotalEmployeeCnt026
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt025243
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0308370
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01281104
IRS990/TotalFunctionalExpensesGrp/TotalAmt01614717
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01256480
IRS990/TotalLiabilitiesEOYAmt01523647
IRS990/TotalLiabilitiesGrp/BOYAmt01256480
IRS990/TotalLiabilitiesGrp/EOYAmt01523647
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0971888
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0874948
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0263
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0263
IRS990/TotalProgramServiceExpensesAmt01281104
IRS990/TotalProgramServiceRevenueAmt037925
IRS990/TotalReportableCompFromOrgAmt075370
IRS990/TotalRevenueGrp/ExclusionAmt01484
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01506496
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01517777
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02228368
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02398595
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01730
IRS990/TravelGrp/ProgramServicesAmt0117
IRS990/TravelGrp/TotalAmt01847
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0319 M-62
IRS990/USAddress/CityNm0CASSOPOLIS
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049031
IRS990/VotingMembersGoverningBodyCnt08

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,398,595
Liabilities
$1,523,647
Net assets
$874,948
Revenue
$1,517,777
Expenses
$1,614,717
Net income
-$96,940
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
2022Detailed filing. Detailed filing data is available for this year.$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