Civic Intelligence

Rehoboth Beach Public Library Inc

990 • Fiscal year 2025 • EIN 51-6016494

Jul 01, 2024 to Jun 30, 2025 • Filed on Nov 12, 2025

Organization ProfileREHOBOTH.LIB.DE.US
226 Rehoboth AvenueRehoboth Beach, DE 19971

(302) 227-8044

Siviq Scores

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

Liabilities / Assets

20th percentile

0.00x

Higher debt load relative to assets than 20% of similar nonprofits.

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

Liabilities / Revenue

20th percentile

0.00x

Higher debt load relative to revenue than 20% of similar nonprofits.

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

Net Margin

98th percentile

85%

Higher net margin than 98% of similar nonprofits.

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

Top Officer Pay

42nd percentile

$0

Higher top officer pay than 42% of similar nonprofits.

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

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

Asset Growth

98th percentile

254%

Faster asset growth than 98% of similar nonprofits.

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

Revenue Growth

99th percentile

561%

Faster revenue growth than 99% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets20th percentile

Assets

Up

$4,604,680

Up $3,304,993 (+254%) from 2024

Net Assets

Up

$4,603,711

Up $3,312,780 (+257%) from 2024

Liabilities

Down

$969

Down $7,787 (-89%) from 2024

Revenue And Expenses
Liabilities / Revenue20th percentileNet Margin98th percentile

Revenue

Up

$3,942,572

Up $3,345,696 (+561%) from 2024

Expenses

Up

$608,862

Up $99,477 (+20%) from 2024

Net Income

Up

$3,333,710

Up $3,246,219 (+3710%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth98th percentile

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

$6.0M$4.0M$2.0M$0Assets 2009: $193,571Liabilities 2009: $0Net Assets 2009: $193,5712009Assets 2010: $255,819Liabilities 2010: $0Net Assets 2010: $255,8192010Assets 2011: $251,316Liabilities 2011: $0Net Assets 2011: $251,3162011Assets 2012: $125,723Liabilities 2012: $0Net Assets 2012: $125,7232012Assets 2013: $106,224Liabilities 2013: $0Net Assets 2013: $106,2242013Assets 2014: $165,809Liabilities 2014: $0Net Assets 2014: $165,8092014Assets 2015: $97,923Liabilities 2015: $0Net Assets 2015: $97,9232015Assets 2016: $32,208Liabilities 2016: $0Net Assets 2016: $32,2082016Assets 2017: $29,007Liabilities 2017: $0Net Assets 2017: $29,0072017Assets 2018: $13,408Liabilities 2018: $0Net Assets 2018: $13,4082018Assets 2019: $24,621Liabilities 2019: $0Net Assets 2019: $24,6212019Assets 2020: $71,796Liabilities 2020: $0Net Assets 2020: $71,7962020Assets 2021: $104,065Liabilities 2021: $0Net Assets 2021: $104,0652021Assets 2022: $72,295Liabilities 2022: $0Net Assets 2022: $72,2952022Assets 2023: $1,173,977Liabilities 2023: $21,167Net Assets 2023: $1,152,8102023Assets 2024: $1,299,687Liabilities 2024: $8,756Net Assets 2024: $1,290,9312024Assets 2025: $4,604,680Liabilities 2025: $969Net Assets 2025: $4,603,7112025

Highlighted filing

2025

Assets$4,604,680
Liabilities$969
Net Assets$4,603,711
Open 2025 Filing

Operations Trend

Revenue Growth99th percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2009: $325,946Expenses 2009: $298,532Net Income 2009: $27,4142009Revenue 2010: $396,349Expenses 2010: $334,101Net Income 2010: $62,2482010Revenue 2011: $590,823Expenses 2011: $595,326Net Income 2011: -$4,5032011Revenue 2012: $181,999Expenses 2012: $307,592Net Income 2012: -$125,5932012Revenue 2013: $319,943Expenses 2013: $339,442Net Income 2013: -$19,4992013Revenue 2014: $423,939Expenses 2014: $364,354Net Income 2014: $59,5852014Revenue 2015: $291,655Expenses 2015: $359,541Net Income 2015: -$67,8862015Revenue 2016: $371,452Expenses 2016: $437,167Net Income 2016: -$65,7152016Revenue 2017: $376,824Expenses 2017: $380,025Net Income 2017: -$3,2012017Revenue 2018: $395,620Expenses 2018: $411,219Net Income 2018: -$15,5992018Revenue 2019: $391,381Expenses 2019: $380,168Net Income 2019: $11,2132019Revenue 2020: $498,543Expenses 2020: $451,368Net Income 2020: $47,1752020Revenue 2021: $478,021Expenses 2021: $445,752Net Income 2021: $32,2692021Revenue 2022: $529,888Expenses 2022: $561,658Net Income 2022: -$31,7702022Revenue 2023: $835,190Expenses 2023: $582,526Net Income 2023: $252,6642023Revenue 2024: $596,876Expenses 2024: $509,385Net Income 2024: $87,4912024Revenue 2025: $3,942,572Expenses 2025: $608,862Net Income 2025: $3,333,7102025

Highlighted filing

2025

Revenue$3,942,572
Expenses$608,862
Net Income$3,333,710
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 12, 2025
Return Version
2024v5.0
Gross Receipts
$3,948,322
Mission and Program Overview

Mission

Public Library

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$419,359$2,885,187▲ $2,465,828
Investments in Publicly Traded Securities$656,845$133,171▼ $523,674
Cash and Non-Interest-Bearing Accounts$65,523$57,991▼ $7,532
Land, Buildings, and Equipment, Net$36,571$35,612▼ $959
Total Assets$1,299,687$4,604,680▲ $3,304,993
Other Assets Total$121,389$1,492,719▲ $1,371,330
Liabilities
Accounts Payable and Accrued Expenses$5,465--
Other Liabilities$3,291$969▼ $2,322
Total Liabilities$8,756$969▼ $7,787
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$933,736$2,948,513▲ $2,014,777
Net Assets With Donor Restrictions$357,195$1,655,198▲ $1,298,003
Total Net Assets Fund Balance$1,290,931$4,603,711▲ $3,312,780
Total Liabilities and Net Assets / Fund Balance$1,299,687$4,604,680▲ $3,304,993

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$35,612$1,798$37,410
Other Assets Org$58,237--
Compensation and Service Providers
Top Officer Pay42nd percentile

Board Members and Trustees

NameTitle
Kay WheatleyPresident
Tom WontorekTrustee
Fran GroteMember At-la
James BerryMember At-la
Julie BoydMember At-la
David EasonSecretary
Forrest J WadeTreasurer
Liane Mcdowell SorensonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$3,871,716
Program Service Revenue
$24,206
Investment Income
$43,508
Other Revenue
$3,142
All Other Contributions
$58,286
Change in Net Assets
$3,333,710
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$387,290
Other Expenses$221,572
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$332,464--$332,464
Occupancy$72,467--$72,467
Payroll Taxes$25,960--$25,960
Other Employee Benefits$22,647--$22,647
Insurance$19,743--$19,743
Other Expenses$13,148--$13,148
Fees for Services Accounting$10,750--$10,750
Fees for Service Investment Mgmnt Fees$9,226--$9,226
Pension Plan Contributions$6,219--$6,219
Fees for Services Other$5,596--$5,596
All Other Expenses$5,403--$5,403
Information Technology$5,001--$5,001
Office Expenses$3,373--$3,373
Advertising$3,010--$3,010
Depreciation Depletion$959--$959
Travel$618--$618
Total Functional Expenses$608,862$0$0$608,862
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,892
Fundraising Direct Expenses$5,750
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$969
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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

“The governing body reviews the form 990 and compares the information to the financial statements from the independent accountants hired by the sussex county council.”

Form 990, Page 6, Part VI, Line 12C

“The director monitors and documents all activity and reports to the board of directors”

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

“The director's salary is determined by the entire board of directors and compared to regional director's salaries in the sussex county library system.”

Form 990, Page 6, Part VI, Line 19

“The governing documents are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Rehoboth Beach Public Library Inc
EIN
51-6016494
Phone
3022278044
Address
226 REHOBOTH AVENUE, REHOBOTH BEACH, DE 19971

Signing Officer

Name
Kay Wheatley
Title
President
Phone
3022278044
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kay Wheatley
Formed
1912
Legal Domicile
De
Voting Board Members
5
Independent Board Members
5
Employees
13
Volunteers
22

Preparer

Firm
Diehl Foraker Cpas LLC
Address
18306 COASTAL HWY, LEWES, DE 19958-4772
Preparer
Donald J Foraker Jr CPA
Phone
3026444441
Raw XML Appendix385 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/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0785179
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0490954
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0626097
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06319168
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt038934
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt022820
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt061754
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt076606
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01434482
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt158237
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION IN PROGRESS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DE COMMUNITY FOUNDATION
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt035612
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01798
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt037410
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0969
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt035612
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01492719
IRS990ScheduleD/TotalLiabilityAmt0969
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GOVERNING BODY REVIEWS THE FORM 990 AND COMPARES THE INFORMATION TO THE FINANCIAL STATEMENTS FROM THE INDEPENDENT ACCOUNTANTS HIRED BY THE SUSSEX COUNTY COUNCIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DIRECTOR MONITORS AND DOCUMENTS ALL ACTIVITY AND REPORTS TO THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DIRECTOR'S SALARY IS DETERMINED BY THE ENTIRE BOARD OF DIRECTORS AND COMPARED TO REGIONAL DIRECTOR'S SALARIES IN THE SUSSEX COUNTY LIBRARY SYSTEM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01299687
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt0969
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04603711
IRS990/TotalProgramServiceExpensesAmt0608862
IRS990/TotalProgramServiceRevenueAmt024206
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IRS990/TravelGrp/TotalAmt0618
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0REHOBOTH BEACH
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IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0REHOBOTH.LIB.DE.US
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KAY WHEATLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03022278044
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0REHOBOTH BEACH PUBLIC LIBRARY INC
ReturnHeader/Filer/BusinessNameControlTxt0REHO
ReturnHeader/Filer/EIN0516016494
ReturnHeader/Filer/PhoneNum03022278044
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ReturnHeader/Filer/USAddress/CityNm0REHOBOTH BEACH
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471553368
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DIEHL FORAKER CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt018306 COASTAL HWY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEWES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0DE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0199584772
ReturnHeader/PreparerPersonGrp/PhoneNum03026444441
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DONALD J FORAKER JR CPA
ReturnHeader/ReturnTs02025-11-17T10:07:11-05:00
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 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,604,680
Liabilities
$969
Net assets
$4,603,711
Revenue
$3,942,572
Expenses
$608,862
Net income
$3,333,710
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.60$0.00$4.60$3.94$0.61$3.33
2024Detailed filing. Detailed filing data is available for this year.$1.30$0.01$1.29$0.60$0.51$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.17$0.02$1.15$0.84$0.58$0.25
2022Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$0.53$0.56$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.48$0.45$0.03
2020Summary only. Only limited summary data is available for this year.$0.07$0.00$0.07$0.50$0.45$0.05
2019Summary only. Only limited summary data is available for this year.$0.02$0.00$0.02$0.39$0.38$0.01
2018Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$0.40$0.41$0.02
2017Summary only. Only limited summary data is available for this year.$0.03$0.00$0.03$0.38$0.38$0.00
2016Summary only. Only limited summary data is available for this year.$0.03$0.00$0.03$0.37$0.44$0.07
2015Summary only. Only limited summary data is available for this year.$0.10$0.00$0.10$0.29$0.36$0.07
2014Summary only. Only limited summary data is available for this year.$0.17$0.00$0.17$0.42$0.36$0.06
2013Summary only. Only limited summary data is available for this year.$0.11$0.00$0.11$0.32$0.34$0.02
2012Summary only. Only limited summary data is available for this year.$0.13$0.00$0.13$0.18$0.31$0.13
2011Summary only. Only limited summary data is available for this year.$0.25$0.00$0.25$0.59$0.60$0.00
2010Summary only. Only limited summary data is available for this year.$0.26$0.00$0.26$0.40$0.33$0.06
2009Summary only. Only limited summary data is available for this year.$0.19$0.00$0.19$0.33$0.30$0.03