Civic Intelligence

Butler County Library Board

990 • Fiscal year 2025 • EIN 61-6015087

Jul 01, 2024 to Jun 30, 2025 • Filed on Oct 22, 2025

Organization Profile
116 West Ohio StMorgantown, KY 42261

(270) 526-4722

Siviq Scores

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

Liabilities / Assets

89th percentile

0.70x

Higher debt load relative to assets than 89% of similar nonprofits.

2025 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

97th percentile

6.79x

Higher debt load relative to revenue than 97% of similar nonprofits.

2025 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

79th percentile

23%

Higher net margin than 79% of similar nonprofits.

2025 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

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

2025 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

99th percentile

255%

Faster asset growth than 99% of similar nonprofits.

2025 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

48th percentile

5.1%

Faster revenue growth than 48% of similar nonprofits.

2025 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$7,253,885

Up $5,842,850 (+414%) from 2022

Net Assets

Up

$2,205,645

Up $807,285 (+58%) from 2022

Liabilities

Up

$5,048,240

Up $5,035,565 (+39728%) from 2022

Revenue And Expenses
Liabilities / Revenue97th percentileNet Margin79th percentile

Revenue

Up

$743,735

Up $105,674 (+17%) from 2022

Expenses

Up

$570,767

Up $227,381 (+66%) from 2022

Net Income

Down

$172,968

Down $121,707 (-41%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth99th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $749,200Liabilities 2012: $1,658Net Assets 2012: $747,5422012Assets 2013: $801,995Liabilities 2013: $1,489Net Assets 2013: $800,5062013Assets 2014: $840,999Liabilities 2014: $973Net Assets 2014: $840,0262014Assets 2015: $870,468Liabilities 2015: $888Net Assets 2015: $869,5802015Assets 2016: $917,069Liabilities 2016: $4,205Net Assets 2016: $912,8642016Assets 2017: $970,115Liabilities 2017: $6,587Net Assets 2017: $963,5282017Assets 2018: $1,000,499Liabilities 2018: $11,110Net Assets 2018: $989,3892018Assets 2022: $1,411,035Liabilities 2022: $12,675Net Assets 2022: $1,398,3602022Assets 2025: $7,253,885Liabilities 2025: $5,048,240Net Assets 2025: $2,205,6452025

Highlighted filing

2025

Assets$7,253,885
Liabilities$5,048,240
Net Assets$2,205,645
Open 2025 Filing

Operations Trend

Revenue Growth48th percentile

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

$800K$600K$400K$200K$0Expenses 2012: $264,0802012Expenses 2013: $280,1292013Revenue 2014: $331,604Expenses 2014: $292,084Net Income 2014: $39,5202014Revenue 2015: $335,083Expenses 2015: $305,529Net Income 2015: $29,5542015Revenue 2016: $337,752Expenses 2016: $294,468Net Income 2016: $43,2842016Revenue 2017: $360,214Expenses 2017: $309,550Net Income 2017: $50,6642017Revenue 2018: $363,030Expenses 2018: $336,520Net Income 2018: $26,5102018Revenue 2022: $638,061Expenses 2022: $343,386Net Income 2022: $294,6752022Revenue 2025: $743,735Expenses 2025: $570,767Net Income 2025: $172,9682025

Highlighted filing

2025

Revenue$743,735
Expenses$570,767
Net Income$172,968
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 22, 2025
Return Version
2024v5.0
Gross Receipts
$746,954
Mission and Program Overview

Mission

Public library in butler county kentucky

Public library in butler county, kentucky

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$970,550$6,261,003▲ $5,290,453
Rtn Earn Endowment Incm Other Fnds$2,032,677$2,205,645▲ $172,968
Savings and Temporary Cash Investments$647,845$436,394▼ $211,451
Land, Buildings, and Equipment, Net$105,475$127,658▲ $22,183
Accounts Receivable$9,999$7,533▼ $2,466
Other Notes and Loans Receivable, Net-$5,235-
Total Assets$2,040,685$7,253,885▲ $5,213,200
Other Assets Total$306,816$416,062▲ $109,246
Liabilities
Other Liabilities-$5,027,776-
Accounts Payable and Accrued Expenses$8,008$20,464▲ $12,456
Total Liabilities$8,008$5,048,240▲ $5,040,232
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,032,677$2,205,645▲ $172,968
Total Liabilities and Net Assets / Fund Balance$2,040,685$7,253,885▲ $5,213,200

Asset Categories

AssetBook ValueDepreciationBasis
Land$94,970-$94,970
Other Assets Org$416,062--
Compensation and Service Providers
Top Officer Pay23rd percentile

Board Members and Trustees

NameTitle
Naomi LucasPresident
Christy HavensMember
Connie EmbrySecretary
Sarah DuncanTreasurer
Cody HendersonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$163,830
Program Service Revenue
$550,424
Investment Income
$26,569
Other Revenue
$2,912
All Other Contributions
$1,212
Change in Net Assets
$172,968
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$382,035
Salaries, Compensation, and Employee Benefits$188,732
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$171,396--$171,396
Insurance$59,765--$59,765
All Other Expenses$32,557--$32,557
Office Expenses$25,353--$25,353
Payroll Taxes$12,898--$12,898
Fees for Services Accounting$12,778--$12,778
Other Expenses$12,330--$12,330
Depreciation Depletion$7,580--$7,580
Other Employee Benefits$4,438--$4,438
Advertising$3,050--$3,050
Fees for Services Legal$10--$10
Interest$6--$6
Total Functional Expenses$570,767$0$0$570,767
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
Bonds Payable$4,895,000
Bond Premium, Net of Amortization$132,776
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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
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, Page 6, Part VI, Line 11B

“The board of directors have the opportunity to review form 990 prior to its filing.”

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

“The board of directors determines the pay for the library director.”

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

“The board of directors determines the salary of other employees.”

Form 990, Page 6, Part VI, Line 19

“All documents are available to the public upon request. The annual financial statements are published in the local newspaper when they are able to be made available.”

Filing and Contact Details

Filer

Filer Name
Butler County Library Board
EIN
61-6015087
Phone
2705264722
Address
116 WEST OHIO ST, MORGANTOWN, KY 42261

Signing Officer

Name
Kenna Martin
Title
Library Director
Phone
2705264722
Signed
2025-10-22

Organization Details

Principal Officer
Naomi Lucas
Formed
1978
Legal Domicile
Ky
Voting Board Members
5
Independent Board Members
5
Employees
6

Preparer

Firm
Buckles Travis & Hart Pllc
Address
PO BOX 4069, LEITCHFIELD, KY 42755-4069
Preparer
Dillon S Simpson
Phone
2702595604
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS HAVE THE OPPORTUNITY TO REVIEW FORM 990 PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS DETERMINES THE PAY FOR THE LIBRARY DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS DETERMINES THE SALARY OF OTHER EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ANNUAL FINANCIAL STATEMENTS ARE PUBLISHED IN THE LOCAL NEWSPAPER WHEN THEY ARE ABLE TO BE MADE AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0170 ETHEL SCHOOL RD
IRS990/USAddress/CityNm0MORGANTOWN
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd042261
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KENNA MARTIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0LIBRARY DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02705264722
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BUTLER COUNTY LIBRARY BOARD
ReturnHeader/Filer/BusinessNameControlTxt0BUTL
ReturnHeader/Filer/EIN0616015087
ReturnHeader/Filer/PhoneNum02705264722
ReturnHeader/Filer/USAddress/AddressLine1Txt0116 WEST OHIO ST
ReturnHeader/Filer/USAddress/CityNm0MORGANTOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd042261
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611189912
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BUCKLES TRAVIS & HART PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 4069
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEITCHFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0427554069
ReturnHeader/PreparerPersonGrp/PhoneNum02702595604
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DILLON S SIMPSON
ReturnHeader/ReturnTs02025-10-27T10:59:57-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$7,253,885
Liabilities
$5,048,240
Net assets
$2,205,645
Revenue
$743,735
Expenses
$570,767
Net income
$172,968
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.25$5.05$2.21$0.74$0.57$0.17
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.01$1.40$0.64$0.34$0.29
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.01$0.99$0.36$0.34$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.01$0.96$0.36$0.31$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.91$0.34$0.29$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$0.34$0.31$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$0.33$0.29$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.00$0.80$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.00$0.75$0.26