Civic Intelligence

Webster Memorial Library

990 • Fiscal year 2025 • EIN 38-6052977

Jul 01, 2024 to Jun 30, 2025 • Filed on Nov 04, 2025

Organization Profilevbdl.org
200 N Phelps StDecatur, MI 49045

(269) 423-4771

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

73rd percentile

19%

Higher net margin than 73% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

43rd percentile

$6,000

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

57th percentile

6.2%

Faster asset growth than 57% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

85th percentile

46%

Faster revenue growth than 85% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets19th percentile

Assets

Up

$4,083,764

Up $237,255 (+6.2%) from 2024

Net Assets

Up

$4,083,764

Up $237,255 (+6.2%) from 2024

Liabilities

Flat

$0

Flat from 2024

Revenue And Expenses
Liabilities / Revenue19th percentileNet Margin73rd percentile

Revenue

Up

$275,359

Up $86,370 (+46%) from 2024

Expenses

Up

$222,703

Up $10,900 (+5.1%) from 2024

Net Income

Up

$52,656

Up $75,470 (+331%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth57th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $3,198,740Liabilities 2011: $0Net Assets 2011: $3,198,7402011Assets 2012: $3,105,316Liabilities 2012: $0Net Assets 2012: $3,105,3162012Assets 2013: $3,245,451Liabilities 2013: $0Net Assets 2013: $3,245,4512013Assets 2014: $3,543,498Liabilities 2014: $0Net Assets 2014: $3,543,4982014Assets 2015: $3,437,909Liabilities 2015: $0Net Assets 2015: $3,437,9092015Assets 2016: $3,333,800Liabilities 2016: $0Net Assets 2016: $3,333,8002016Assets 2017: $3,520,348Liabilities 2017: $0Net Assets 2017: $3,520,3482017Assets 2018: $3,630,153Liabilities 2018: $0Net Assets 2018: $3,630,1532018Assets 2019: $3,618,381Liabilities 2019: $0Net Assets 2019: $3,618,3812019Assets 2020: $3,552,550Liabilities 2020: $0Net Assets 2020: $3,552,5502020Assets 2021: $4,234,565Liabilities 2021: $0Net Assets 2021: $4,234,5652021Assets 2022: $3,453,245Liabilities 2022: $0Net Assets 2022: $3,453,2452022Assets 2023: $3,598,406Liabilities 2023: $0Net Assets 2023: $3,598,4062023Assets 2024: $3,846,509Liabilities 2024: $0Net Assets 2024: $3,846,5092024Assets 2025: $4,083,764Liabilities 2025: $0Net Assets 2025: $4,083,7642025

Highlighted filing

2025

Assets$4,083,764
Liabilities$0
Net Assets$4,083,764
Open 2025 Filing

Operations Trend

Revenue Growth85th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2011: $162,0122011Expenses 2012: $126,4562012Revenue 2013: $266,889Expenses 2013: $126,754Net Income 2013: $140,1352013Revenue 2014: $434,042Expenses 2014: $135,995Net Income 2014: $298,0472014Revenue 2015: $32,441Expenses 2015: $138,030Net Income 2015: -$105,5892015Revenue 2016: $94,475Expenses 2016: $127,671Net Income 2016: -$33,1962016Revenue 2017: $73,749Expenses 2017: $136,729Net Income 2017: -$62,9802017Revenue 2018: $247,494Expenses 2018: $144,189Net Income 2018: $103,3052018Revenue 2019: $132,821Expenses 2019: $145,427Net Income 2019: -$12,6062019Revenue 2020: $97,395Expenses 2020: $153,434Net Income 2020: -$56,0392020Revenue 2021: $116,605Expenses 2021: $154,665Net Income 2021: -$38,0602021Revenue 2022: $294,060Expenses 2022: $205,625Net Income 2022: $88,4352022Revenue 2023: $74,930Expenses 2023: $195,898Net Income 2023: -$120,9682023Revenue 2024: $188,989Expenses 2024: $211,803Net Income 2024: -$22,8142024Revenue 2025: $275,359Expenses 2025: $222,703Net Income 2025: $52,6562025

Highlighted filing

2025

Revenue$275,359
Expenses$222,703
Net Income$52,656
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 4, 2025
Return Version
2024v5.2
Gross Receipts
$375,738
Mission and Program Overview

Mission

Supply reading materials to the public.

To provide equitable access to a world of resources, reading, and lifelong learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,369,556$3,629,179▲ $259,623
Land, Buildings, and Equipment, Net$465,339$441,042▼ $24,297
Savings and Temporary Cash Investments$10,625$13,124▲ $2,499
Cash and Non-Interest-Bearing Accounts$989$419▼ $570
Total Assets$3,846,509$4,083,764▲ $237,255
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,846,509$4,083,764▲ $237,255
Total Net Assets Fund Balance$3,846,509$4,083,764▲ $237,255
Total Liabilities and Net Assets / Fund Balance$3,846,509$4,083,764▲ $237,255

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$331,865$859,663$1,191,528
Other Land Buildings$7,728$172,165$179,893
Land$101,449-$101,449
Equipment$0$51,949$51,949
Compensation and Service Providers
Top Officer Pay43rd percentile

Employees

NameTitleBaseTotal
James CreaganTreasurer$6,000$6,000
John GrosvenorSecretary$6,000$6,000
Terry NewellPresident$6,000$6,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$275,359
Other Revenue
$0
Change in Net Assets
$52,656
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$162,837
Other Expenses$41,866
Salaries, Compensation, and Employee Benefits$18,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$162,837--$162,837
Depreciation Depletion$24,297--$24,297
Current Officers, Directors, Trustees, and Key Employees-$18,000-$18,000
Insurance$7,712--$7,712
Fees for Services Accounting-$5,180-$5,180
Fees for Services Other$3,300--$3,300
Other Expenses$150--$150
Total Functional Expenses$199,523$23,180$0$222,703
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Van Buren District LibraryDecatur, MIGovMaintenance Expenses, Construction Costs$162,837
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

“The Board of Trustees reviews Form 990 prior to filing.”

Form 990, Part VI, Section C, line 19

“Governing documents, including minutes and financial statements, are available for review by the general public upon request. The Annual Form 990 is available upon request.”

Filing and Contact Details

Filer

Filer Name
Webster Memorial Library
EIN
38-6052977
Phone
2694234771
Address
200 N Phelps St, Decatur, MI 49045

Signing Officer

Name
James Creagan
Title
Treasurer
Phone
2694360683
Signed
2025-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Creagan
Formed
1960
Legal Domicile
Mi
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Yeo & Yeo Pc
Address
710 E Milham Avenue, Kalamazoo, MI 49002-1494
Preparer
David T Jewell
Phone
2693297007
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

“Adjustment to tie net assets to reviewed financial statements. -2.”

Raw XML Appendix389 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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Van Buren District Library (supported organization) is a county library and is therefore exempt under 509(a)(1) as a governmental organization.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1Webster Memorial Library works hand in hand on a regular basis with Van Buren District Library to determine the needs of the library and what they will fund, whether it be fixed assets or operations, which is documented in the board minutes. Distributions are also made quarterly to the Van Buren District Library based on these interactions and needs.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2Webster Memorial Library works hand in hand on a regular basis with Van Buren District Library to determine the needs of the library and what they will fund, whether it be fixed assets or operations, which is documented in the board minutes. The investment policy, financial results, and strategy for investment returns are part of these regular discussions. Distributions are also made quarterly to the Van Buren District Library based on these interactions and needs.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt3Quarterly distributions were made to the Van Buren District Library to support operations and fixed assets. Without this support, the Van Buren District Library would have to fund operations and fixed assets itself.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part IV, Section A, Line 2:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Part IV, Section D, Line 2:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2Part IV, Section D, Line 3:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc3Part IV, Section E, Line 1c:
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Webster Memorial Library has an agreement with the Van Buren District Library to provide them with funds to cover care and maintenance expenses necessary to operate the library. The agreement states that Webster will pay 3% of the fair market value of the assets which consists of cash, cash equivalents, and marketable securities held at the end of each quarter of the fiscal year. If the total market value of the assets is below $2,000,000 then the 3% rate is reduced to 2.5%.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board of Trustees reviews Form 990 prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing documents, including minutes and financial statements, are available for review by the general public upon request. The Annual Form 990 is available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Adjustment to tie net assets to reviewed financial statements. -2.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XI, line 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Van Buren District Library
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0383007923
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Library
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 6
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0200 N Phelps St
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Decatur
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd049045
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0162837
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Cash Paid
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Van Buren District Library
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03846509
IRS990/TotalAssetsEOYAmt04083764
IRS990/TotalAssetsGrp/BOYAmt03846509
IRS990/TotalAssetsGrp/EOYAmt04083764
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023180
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0199523
IRS990/TotalFunctionalExpensesGrp/TotalAmt0222703
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03846509
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04083764
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0199523
IRS990/TotalReportableCompFromOrgAmt018000
IRS990/TotalRevenueGrp/ExclusionAmt0275359
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0275359
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03846509
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04083764
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0124 Phelps St
IRS990/USAddress/CityNm0Decatur
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049045
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0vbdl.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0James Creagan
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum02694360683
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Webster Memorial Library
ReturnHeader/Filer/BusinessNameControlTxt0WEBS
ReturnHeader/Filer/EIN0386052977
ReturnHeader/Filer/PhoneNum02694234771
ReturnHeader/Filer/USAddress/AddressLine1Txt0200 N Phelps St
ReturnHeader/Filer/USAddress/CityNm0Decatur
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049045
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382706146
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0YEO & YEO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0710 E Milham Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Kalamazoo
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0490021494
ReturnHeader/PreparerPersonGrp/PhoneNum02693297007
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0David T Jewell
ReturnHeader/ReturnTs02025-11-11T07:41:40-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$4,083,764
Liabilities
$0
Net assets
$4,083,764
Revenue
$275,359
Expenses
$222,703
Net income
$52,656
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.08$0.00$4.08$0.28$0.22$0.05
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.85$0.00$3.85$0.19$0.21$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.60$0.00$3.60$0.07$0.20$0.12
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.45$0.00$3.45$0.29$0.21$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.23$0.00$4.23$0.12$0.15$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.55$0.00$3.55$0.10$0.15$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.62$0.00$3.62$0.13$0.15$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.63$0.00$3.63$0.25$0.14$0.10
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.52$0.00$3.52$0.07$0.14$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.33$0.00$3.33$0.09$0.13$0.03
2015Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$3.44$0.00$3.44$0.03$0.14$0.11
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.54$0.00$3.54$0.43$0.14$0.30
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$3.25$0.00$3.25$0.27$0.13$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.11$0.00$3.11$0.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.20$0.00$3.20$0.16