Civic Intelligence

Cass District Library

990 • Fiscal year 2023 • EIN 38-3144404

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 06, 2024

Organization ProfileCASSDISTRICTLIBRARY.ORG
319 M-62Cassopolis, MI 49031

(269) 357-7822

Siviq Scores

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

Liabilities / Assets

86th percentile

0.57x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

86th percentile

0.85x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

70th percentile

16%

Higher net margin than 70% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

57th percentile

$78,309

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

69th percentile

14%

Faster asset growth than 69% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

68th percentile

21%

Faster revenue growth than 68% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$2,732,231

Up $333,636 (+14%) from 2022

Net Assets

Up

$1,167,428

Up $292,480 (+33%) from 2022

Liabilities

Up

$1,564,803

Up $41,156 (+2.7%) from 2022

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin70th percentile

Revenue

Up

$1,840,913

Up $323,136 (+21%) from 2022

Expenses

Down

$1,548,779

Down $65,938 (-4.1%) from 2022

Net Income

Up

$292,134

Up $389,074 (+401%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth69th 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

2023

Assets$2,732,231
Liabilities$1,564,803
Net Assets$1,167,428
Open 2023 Filing

Operations Trend

Revenue Growth68th 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

2023

Revenue$1,840,913
Expenses$1,548,779
Net Income$292,134
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 6, 2024
Return Version
2023v5.1
Gross Receipts
$1,840,913
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$898,587$1,232,193▲ $333,606
Cap Stk Tr Prin Current Funds$874,948$1,167,428▲ $292,480
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$2,398,595$2,732,231▲ $333,636
Other Assets Total$1,500,008$1,500,038▲ $30
Liabilities
Deferred Revenue$1,499,738$1,499,738→ $0
Accounts Payable and Accrued Expenses$23,909$65,065▲ $41,156
Total Liabilities$1,523,647$1,564,803▲ $41,156
Net Assets / Fund Balance
Total Net Assets Fund Balance$874,948$1,167,428▲ $292,480
Total Liabilities and Net Assets / Fund Balance$2,398,595$2,732,231▲ $333,636

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,500,038--
Compensation and Service Providers
Top Officer Pay57th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Barbara GordonLibrary DirectorFT$78,309$78,309

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$5,432
Program Service Revenue
$30,738
Investment Income
$22,252
Other Revenue
$1,782,491
All Other Contributions
$5,432
Change in Net Assets
$292,134

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,840,913
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,840,913
Total Revenue per Form 990
$1,840,913
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$818,253
Salaries, Compensation, and Employee Benefits$730,526
Total Fundraising Expense$30,308
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$408,742$74,009$12,030$494,781
Current Officers, Directors, Trustees, and Key Employees$3,915$62,647$11,746$78,308
Other Employee Benefits$55,494$18,378$3,197$77,069
Occupancy$39,908$19,657-$59,565
All Other Expenses$43,381$9,294-$52,675
Other Expenses$10,409$41,637-$52,046
Information Technology$22,013$22,013-$44,026
Payroll Taxes$30,297$10,033$1,746$42,076
Pension Plan Contributions$27,572$9,131$1,589$38,292
Office Expenses$15,057$15,578-$30,635
Insurance$17,081--$17,081
Fees for Services Legal-$12,926-$12,926
Fees for Services Accounting-$10,410-$10,410
Conferences and Meetings-$3,070-$3,070
Travel$700--$700
Total Functional Expenses$1,209,688$308,783$30,308$1,548,779

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,548,779
Total Expenses per Audited Statements$1,548,779
Total Expenses per Form 990$1,548,779
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Governance Checklist

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

Governance Explanations

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

“Draft form 990 is provided to board for approval.”

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

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

Form 990, Part VI, Section B, Line 15

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

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Cass District Library
EIN
38-3144404
Phone
2693577822
Address
319 M-62, CASSOPOLIS, MI 49031

Signing Officer

Name
Eileen Toney
Title
President
Phone
2693577822
Signed
2024-11-06
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
27
Volunteers
0

Preparer

Firm
Uhy Advisors Great Lakes Inc
Address
7171 STADIUM DRIVE, KALAMAZOO, MI 49009
Preparer
Rhonda L Newman
Phone
2693817600
Raw XML AppendixShowing 400 of 441 raw XML fields

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

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IRS990/ActivityOrMissionDesc0THE PRIMARY EXEMPT PURPOSE OF THE CASS DISTRICT LIBRARY IS TO SERVE AS A PUBLIC LIBRARY FOR THE RESIDENTS OF THE GOVERNMENTAL UNITS WITH THE LIBRARY'S SERVICE AREA (ALL OF CASS COUNTY, MI EXCEPT THE TOWNSHIPS OF MARCELLUS, SILVER CREEK, WAYNE AND THE CITY OF DOWAGIAC). THE CASS DISTRICT LIBRARY PROVIDES TYPICAL PUBLIC LIBRARY SERVICES, SPECIFICALLY PROVIDING AND MAINTAINING MATERIALS FOR THE GENERAL PUBLIC TO USE IN-HOUSE AND FOR MEMBERS OF THE LIBRARY'S SERVICE AREA TO BORROW. THE CASS DISTRICT LIBRARY MAINTAINS A NON-CIRCULATING LOCAL HISTORY AND GENEALOGY REFERENCE CENTER AND ALSO PROVIDES NO-COST INFORMATIONAL AND EDUCATIONAL PROGRAMS FOR CHILDREN AND ADULTS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8LIBRARY DIRECTOR
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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/OccupancyGrp/TotalAmt059565
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt015578
IRS990/OfficeExpensesGrp/ProgramServicesAmt015057
IRS990/OfficeExpensesGrp/TotalAmt030635
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01500008
IRS990/OtherAssetsTotalGrp/EOYAmt01500038
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt03197
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt018378
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt055494
IRS990/OtherEmployeeBenefitsGrp/TotalAmt077069
IRS990/OtherExpensesGrp/Desc0EQUIPMENT
IRS990/OtherExpensesGrp/Desc1BOOKS & PERIODICALS
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3SERVICE CONTRACTS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt041637
IRS990/OtherExpensesGrp/ProgramServicesAmt0322248
IRS990/OtherExpensesGrp/ProgramServicesAmt1150442
IRS990/OtherExpensesGrp/ProgramServicesAmt262429
IRS990/OtherExpensesGrp/ProgramServicesAmt310409
IRS990/OtherExpensesGrp/TotalAmt0322248
IRS990/OtherExpensesGrp/TotalAmt1150442
IRS990/OtherExpensesGrp/TotalAmt262429
IRS990/OtherExpensesGrp/TotalAmt352046
IRS990/OtherRevenueMiscGrp/Desc0CDL MILLAGE
IRS990/OtherRevenueMiscGrp/Desc1FEDERAL/STATE AID
IRS990/OtherRevenueMiscGrp/Desc2PENAL FINES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01499253
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1143795
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2139443
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01499253
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1143795
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2139443
IRS990/OtherRevenueTotalAmt01782491
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01746
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010033
IRS990/PayrollTaxesGrp/ProgramServicesAmt030297
IRS990/PayrollTaxesGrp/TotalAmt042076
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt01589
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt09131
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt027572
IRS990/PensionPlanContributionsGrp/TotalAmt038292
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0EILEEN TONEY
IRS990/PriorPeriodAdjustmentsAmt0346
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/RelatedOrExemptFuncIncomeAmt013978
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt112567
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22919
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3623
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4562
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt013978
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt112567
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22919
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3623
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4562
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/PYContributionsGrantsAmt09797
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01484
IRS990/PYOtherExpensesAmt0931810
IRS990/PYOtherRevenueAmt01468571
IRS990/PYProgramServiceRevenueAmt037925
IRS990/PYRevenuesLessExpensesAmt0-96940
IRS990/PYSalariesCompEmpBnftPaidAmt0682907
IRS990/PYTotalExpensesAmt01614717
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01517777
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0292134
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0143795
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0128896
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0119281
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt065623
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0117062
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0574657
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt022252
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01484
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0210
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01904
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt07268
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt033118
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0175613
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0307253
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0136360
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0152193
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0164301
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0935720
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.87290
IRS990ScheduleA/PublicSupportPY170Pct00.87590
IRS990ScheduleA/PublicSupportTotal170Amt06656469
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt01499253
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt01206593
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt01163515
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt01131041
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt01081410
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt06081812
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01643048
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01335489
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01282796
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01196664
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01198472
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06656469
IRS990ScheduleA/TotalSupportAmt07625307
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01548779
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01500038
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PROPERTY TAX MILLAGE RECEIVABLE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01840913
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01500038
IRS990ScheduleD/TotalExpensesPerForm990Amt01548779
IRS990ScheduleD/TotalRevenuePerForm990Amt01840913
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01840913
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01548779
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/TotalAssetsBOYAmt02398595
IRS990/TotalAssetsEOYAmt02732231
IRS990/TotalAssetsGrp/BOYAmt02398595
IRS990/TotalAssetsGrp/EOYAmt02732231
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt05432
IRS990/TotalEmployeeCnt027
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt030308
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0308783
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01209688
IRS990/TotalFunctionalExpensesGrp/TotalAmt01548779
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01523647
IRS990/TotalLiabilitiesEOYAmt01564803
IRS990/TotalLiabilitiesGrp/BOYAmt01523647
IRS990/TotalLiabilitiesGrp/EOYAmt01564803
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0874948
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01167428
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt089
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt089
IRS990/TotalProgramServiceExpensesAmt01209688
IRS990/TotalProgramServiceRevenueAmt030738
IRS990/TotalReportableCompFromOrgAmt078309
IRS990/TotalRevenueGrp/ExclusionAmt022252
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01813229
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01840913
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02398595
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02732231
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0700
IRS990/TravelGrp/TotalAmt0700

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,732,231
Liabilities
$1,564,803
Net assets
$1,167,428
Revenue
$1,840,913
Expenses
$1,548,779
Net income
$292,134
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
2023Detailed filing. Detailed filing data is available for this year.$2.73$1.56$1.17$1.84$1.55$0.29
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.40$1.52$0.87$1.52$1.61$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.23$1.26$0.97$1.42$1.32$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.07$1.19$0.88$1.35$1.31$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.02$1.18$0.84$1.36$1.24$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.83$1.10$0.72$1.31$1.17$0.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.65$1.07$0.58$1.27$1.07$0.19
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$1.06$0.38$1.23$1.27$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.51$1.09$0.42$1.20$1.18$0.02
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.98$0.41$1.16$1.39$0.23
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.59$0.96$0.63$1.17$1.04$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.45$0.95$0.50$1.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.90$0.52$1.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.90$0.48$0.98
Peer Organizations

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