Civic Intelligence

Mason County Library System Corp

990 • Fiscal year 2024 • EIN 55-0564130

Jul 01, 2023 to Jun 30, 2024 • Filed on Dec 03, 2024

Organization Profilemasoncounty.lib.wv.us
508 Viand StreetPoint Pleasant, WV 25550

(304) 675-0894

Siviq Scores

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

Liabilities / Assets

64th percentile

0.06x

Higher debt load relative to assets than 64% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.09x

Higher debt load relative to revenue than 69% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

71st percentile

18%

Higher net margin than 71% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$37,128

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

56th percentile

6.7%

Faster asset growth than 56% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

76th percentile

36%

Faster revenue growth than 76% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$622,302

Up $39,044 (+6.7%) from 2023

Net Assets

Up

$582,061

Up $80,680 (+16%) from 2023

Liabilities

Down

$40,241

Down $41,636 (-51%) from 2023

Revenue And Expenses
Liabilities / Revenue69th percentileNet Margin71st percentile

Revenue

Up

$448,656

Up $118,584 (+36%) from 2023

Expenses

Up

$367,976

Up $17,937 (+5.1%) from 2023

Net Income

Up

$80,680

Up $100,647 (+504%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth56th percentile

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

$800K$600K$400K$200K$0Assets 2019: $554,703Liabilities 2019: $141,411Net Assets 2019: $413,3922019Assets 2020: $554,703Liabilities 2020: $141,411Net Assets 2020: $413,2922020Assets 2021: $534,096Liabilities 2021: $120,403Net Assets 2021: $413,6932021Assets 2022: $690,339Liabilities 2022: $151,191Net Assets 2022: $539,1482022Assets 2023: $583,258Liabilities 2023: $81,877Net Assets 2023: $501,3812023Assets 2024: $622,302Liabilities 2024: $40,241Net Assets 2024: $582,0612024Assets 2025: $555,321Liabilities 2025: $58,322Net Assets 2025: $496,9992025

Highlighted filing

2024

Assets$622,302
Liabilities$40,241
Net Assets$582,061
Open 2024 Filing

Operations Trend

Revenue Growth76th percentile

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

$600K$400K$200K$0-$200KRevenue 2019: $249,093Expenses 2019: $266,574Net Income 2019: -$17,4812019Revenue 2020: $249,093Expenses 2020: $266,574Net Income 2020: -$17,4812020Revenue 2021: $271,866Expenses 2021: $283,093Net Income 2021: -$11,2272021Revenue 2022: $383,000Expenses 2022: $258,936Net Income 2022: $124,0642022Revenue 2023: $330,072Expenses 2023: $350,039Net Income 2023: -$19,9672023Revenue 2024: $448,656Expenses 2024: $367,976Net Income 2024: $80,6802024Revenue 2025: $246,749Expenses 2025: $331,276Net Income 2025: -$84,5272025

Highlighted filing

2024

Revenue$448,656
Expenses$367,976
Net Income$80,680
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Dec 3, 2024
Return Version
2023v5.0
Gross Receipts
$448,656
Mission and Program Overview

Mission

The mission of the library is to provide diverse and popular materials and personal service to our public, and to foster children's appreciation for reading and learning.

The mission of the library is to provide diverse and popular materials and personalized services to our public, and to foster children's appreciation for reading and learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$501,381$582,061▲ $80,680
Land, Buildings, and Equipment, Net$448,453$509,632▲ $61,179
Savings and Temporary Cash Investments$52,067$57,984▲ $5,917
Cash and Non-Interest-Bearing Accounts$46,870$17,751▼ $29,119
Pledges and Grants Receivable-$12,875-
Accounts Receivable$232--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$583,258$622,302▲ $39,044
Other Assets Total$35,636$24,060▼ $11,576
Liabilities
Accounts Payable and Accrued Expenses$42,487$21,665▼ $20,822
Other Liabilities$39,390$18,576▼ $20,814
Total Liabilities$81,877$40,241▼ $41,636
Net Assets / Fund Balance
Total Net Assets Fund Balance$501,381$582,061▲ $80,680
Total Liabilities and Net Assets / Fund Balance$583,258$622,302▲ $39,044

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$384,707$36,478$421,185
Equipment$74,239$49,780$124,019
Other Land Buildings$50,686$28,554$79,240
Land$0-$0
Leasehold Improvements$0$0$0
Other Assets Org$4,015--
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Pam ThompsonDirectorFT$37,128$37,128

Board Members and Trustees

NameTitle
Diana CromleyPresident, Mason County Library Board
Darlena LongVice President, Mason County Library Board
Pamela ThompsonDirector
Beverly DurstMember, Mason County Library Board
Mindy KearnsMember, Mason County Library Board
Phyllis ArthurSecretary/Treasurer, Mason County Library Board
Revenue and Support

Revenue Composition

Contributions and Grants
$434,541
Program Service Revenue
$8,044
Investment Income
$6,071
Other Revenue
$0
All Other Contributions
$88,147
Change in Net Assets
$80,680

Audited Revenue Reconciliation

Revenue per Audited Statements
$448,656
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$23,044
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$471,700
Total Revenue per Form 990
$448,656
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$187,353
Other Expenses$180,623
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$110,710--$110,710
All Other Expenses-$68,867-$68,867
Depreciation Depletion-$47,886-$47,886
Other Employee Benefits$39,996--$39,996
Current Officers, Directors, Trustees, and Key Employees$37,128--$37,128
Occupancy$26,800--$26,800
Office Expenses-$14,213-$14,213
Information Technology$13,911--$13,911
Payroll Taxes-$10,256-$10,256
Insurance-$6,538-$6,538
Fees for Services Accounting-$1,560-$1,560
Travel$848--$848
Pension Plan Contributions$-10,737--$-10,737
Total Functional Expenses$218,656$149,320$0$367,976

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$391,020
Expenses per Audited Statements$367,976
Total Expenses per Form 990$367,976
Expenses Not Reported on Form 990$23,044
Expenses Not Reported on Financial Statements$0
Other Expense Adjustments$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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Compensated Absences$9,582
Deferred Inflows of Resources$8,994
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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 form 990 is circulated among all relevant personnel and is also reviewed by an independent accountant who prepares all the financial information”

Form 990, Part VI, Section C, Line 19

“The financial statements are made available to the public via the West Virginia State Auditor's Website (Chief Inspector). The governing documents and conflict of interest policy are available upon request”

Filing and Contact Details

Filer

Filer Name
Mason County Library Board
EIN
55-0564130
Phone
3046750894
Address
508 VIAND STREET, POINT PLEASANT, WV 25550
Doing Business As
Mason County Public Library

Signing Officer

Name
Diana Cromley
Title
Library Board President
Phone
3046751997
Signed
2024-12-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diane Cromley
Formed
2016
Legal Domicile
Wv
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
7

Preparer

Firm
Abacus Internal Accounting LLC
Address
27422 Sunrise Ridge, Cassville, MO 65625
Preparer
Gary Clarke
Phone
3092650486
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Building, equipment and Maintenance expenses, along with miscellaneous expenses and loss on disposal of fixed asset from sale of old Mason City building”

Financial Statement Notes

Schedule D, Part XI, Line 2D

“In kind rental income, In kind maintenance and custodial services income. Special OPEB income”

Schedule D, Part XII, Line 2D

“In kind rent expense, in kind maintenance and custodial services, and Special OPEB expense”

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IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0367976
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt019728
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1317
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt24015
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deferred Outflows of Resources
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Net Pension Asset
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Net OPEB Asset
IRS990ScheduleD/OtherExpensesIncludedAmt023044
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt050686
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt028554
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt079240
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08994
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt19582
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred Inflows of Resources
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Compensated Absences
IRS990ScheduleD/OtherRevenueAmt023044
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt023044
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0448656
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0In kind rental income, In kind maintenance and custodial services income. Special OPEB income
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1In kind rent expense, in kind maintenance and custodial services, and Special OPEB expense
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part XI, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule D, Part XII, Line 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0509632
IRS990ScheduleD/TotalBookValueOtherAssetsAmt024060
IRS990ScheduleD/TotalExpensesPerForm990Amt0367976
IRS990ScheduleD/TotalLiabilityAmt018576
IRS990ScheduleD/TotalRevenuePerForm990Amt0448656
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0471700
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0391020
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The form 990 is circulated among all relevant personnel and is also reviewed by an independent accountant who prepares all the financial information
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The financial statements are made available to the public via the West Virginia State Auditor's Website (Chief Inspector). The governing documents and conflict of interest policy are available upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Building, equipment and Maintenance expenses, along with miscellaneous expenses and loss on disposal of fixed asset from sale of old Mason City building
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 IX, Line 24e
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WV
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0583258
IRS990/TotalAssetsEOYAmt0622302
IRS990/TotalAssetsGrp/BOYAmt0583258
IRS990/TotalAssetsGrp/EOYAmt0622302
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0434541
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0149320
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0218656
IRS990/TotalFunctionalExpensesGrp/TotalAmt0367976
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt081877
IRS990/TotalLiabilitiesEOYAmt040241
IRS990/TotalLiabilitiesGrp/BOYAmt081877
IRS990/TotalLiabilitiesGrp/EOYAmt040241
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0501381
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0582061
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt08044
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt08044
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0218656
IRS990/TotalProgramServiceRevenueAmt08044
IRS990/TotalReportableCompFromOrgAmt037128
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt014115
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0448656
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0583258
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0622302
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0848
IRS990/TravelGrp/TotalAmt0848
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0311 Ripley Road
IRS990/USAddress/CityNm0Ripley
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025550
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0http://masoncounty.lib.wv.us
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Diana Cromley
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Library Board President
ReturnHeader/BusinessOfficerGrp/PhoneNum03046751997
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-12-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MASON COUNTY LIBRARY BOARD
ReturnHeader/Filer/BusinessNameControlTxt0MASO
ReturnHeader/Filer/EIN0550564130
ReturnHeader/Filer/PhoneNum03046750894
ReturnHeader/Filer/USAddress/AddressLine1Txt0508 VIAND STREET
ReturnHeader/Filer/USAddress/CityNm0POINT PLEASANT

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$622,302
Liabilities
$40,241
Net assets
$582,061
Revenue
$448,656
Expenses
$367,976
Net income
$80,680
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.55$0.58$4.97$2.47$3.31$0.85
2024Detailed filing. Detailed filing data is available for this year.$6.22$0.40$5.82$4.49$3.68$0.81
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.83$0.82$5.01$3.30$3.50$0.20
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.90$1.51$5.39$3.83$2.59$1.24
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.34$1.20$4.14$2.72$2.83$0.11
2020Summary only. Only limited summary data is available for this year.$5.55$1.41$4.13$2.49$2.67$0.17
2019Summary only. Only limited summary data is available for this year.$5.55$1.41$4.13$2.49$2.67$0.17