To provide and maintain a public library which provides free services and programming to the residents of Bowdoinham (pop. c. 3000), lends books and other media, offers educational and reading programs for children, youth and people of all ages, provide public computer access and workspace for remote workers.

501(c)(3) charity; gifts are tax-deductible.
56¢ of each $1 spent went to programs.
Run by 130 volunteers and 1 employee.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 4
filings with a surplus
Average surplus $63K a year · 51% of revenue · last 4 filings
Looks good: a surplus in 4 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
56%
of spending
Worth a look: 56% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$31K
to officers and key staff · 61% of spending
Concern: pay to officers and key staff is 61% of spending; over 30%.
Pt VII · Sec A
13 mo
of spending, in cash
Plus $372K in investments, Pt X · Ln 11–13
Looks good: 13.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $124
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$670
0.09% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 7 voting members
Concern: none of 7 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$100K
-46% vs prior year
Spent
$51K
To programs
56%
Net assets
$709K
By yearFY2022–FY2025
Revenue
$100K
FY2025▼ -46%
Tap a bar for its year
Revenue by fiscal year
FY2022$117K
FY2023$93K
FY2024$184K
FY2025$100K
Expenses
$51K
FY2025▼ -32%
Tap a bar for its year
Expenses by fiscal year
FY2022$51K
FY2023$65K
FY2024$75K
FY2025$51K
Net assets
$709K
FY2025▼ -9%
Tap a bar for its year
Net assets by fiscal year
FY2022$608K
FY2023$637K
FY2024$782K
FY2025$709K

From the FY2025 Form 990 (year ending June 2025) · see the original

Give Claim

Is it real?

Yes. Exemption reinstated (2019-11-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Sep 2021.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

56 cents of each dollar spent went to programs.

Program services 56% · $29K Management & general 39% · $20K Fundraising 5% · $2K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990; $31K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Library Director
$27,183Pt VII · Sec A
$2,925Pt VII · Sec A
$1,050Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Katherine G Cutko’s $27K as Library Director is at the 71st percentile of top reported officer pay among 145 <$100K education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022
Katherine G Cutko$27,183$26,391$25,376$24,524
Sherry Ann Carmichael$2,925$3,200$2,500$2,125
Jacqueline Shea$1,050———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Bowdoinham Public Library executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers free library services, books, programs, and computer access to all ages.

Questions for Bowdoinham Public Library

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Provided by the organization

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3 programs · $29K · in their own filed words · FY2024
01

Library Renovations

new carpeting, shelving accomodations to new layout and new entrance door.

$15Kprogram expense
02

Library Operations category consists of additions to our collection and general support to enable delivery of our services. The library's collection consists of books, physical media and electronic offerings.

$12Kprogram expense
03

Programming at no cost to the public is an important part of our services and at no cost to the public: reading challenges, two adult book groups, children's summer reading program, weekly storytime, free passes to state parks, several museums, and local botanical garden, speakers and lectures.

$2Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$124

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$100K
Ln 12
Gifts and grantsLn 1h$73K
Other incomeLn 4–11$15K
Investment incomeLn 3$11K
Money outPt IX
$51K
Ln 25
Programscol B$29K
Managementcol C$20K
Fundraisingcol D$2K
Owns and owesPt X
$709K
net assets · Ln 32
Cash and savingsLn 1–2$57K
Total assetsLn 16$710K
LiabilitiesLn 26$670
PeoplePt VI, VII
8
listed · VII A
PaidVII A3
Voting boardVI 1a7
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$73K
Government grantsLn 1e$30K
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$75
Fees for servicesLn 2g$131
Investment incomeLn 3$11K
Other incomeLn 4–11$15K
Total revenueLn 12$100K
Assets in detailPt X, end of year
CashLn 1$10K
SavingsLn 2$46K
Cash and savings togetherLn 1–2$57K
InvestmentsLn 11–13$372K
Land, buildings, equipmentLn 10c$38K
Other assetsLn 15$0
Total assetsLn 16$710K
LiabilitiesLn 26$670
Net assetsLn 32$709K
OperationsPt I, VI
EmployeesI 51
VolunteersI 6130
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$136K$57K
InvestmentsLn 11–13$378K$372K
Land, buildings, equipmentLn 10c$22K$38K
Total assetsLn 16$784K$710K
LiabilitiesLn 26$2K$670
Net assetsLn 32$782K$709K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$27K$20K$5K$1K
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$0$0$0$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$0$0$0$0
Payroll taxesLn 10$2K$2K$420$105
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$4K$0$4K$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$4K$0$4K$0
Other fees for servicesLn 11g$2K$858$0$750
Advertising and promotionLn 12$298$138$0$160
Office expensesLn 13$3K$3K$0
Information technologyLn 14$525$525$0$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$0$0$0$0
TravelLn 17$0$0$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$0$0$0$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$2K$0$2K$0
InsuranceLn 23$1K$0$1K$0
Other expenses (24a–d)Ln 24$6K$5K$476$0
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$51K$29K$20K$2K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $100K$51K$48K$709K 990 PDF
FY2024 $184K$75K$109K$782K 990 PDF
FY2023 $93K$65K$28K$637K 990 PDF
FY2022 $117K$51K$66K$608K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $99,664 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $167,517$72,879
I-9 Program service revenuePrior year $298$131
I-10 Investment incomePrior year $3,564$11,187
I-11 Other revenuePrior year $12,566$15,467
I-12 Total revenuePrior year $183,945$99,664
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $28,410$29,282
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $47,034$21,893
I-18 Total expensesPrior year $75,444$51,175
I-19 Revenue less expensesPrior year $108,501$48,489
Part VI · Governance 0 of 7 board members independent, 2 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members0
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $99,664 across 13 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$40
VIII-1c Fundraising events$75
VIII-1d Related organizations$0
VIII-1e Government grants$30,000
VIII-1f All other contributions, gifts and grants$22,848
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$72,879
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $131 · Unrelated business $0 · Excluded from tax $0$131
VIII-3 Investment incomeRelated to mission $11,187 · Unrelated business $0 · Excluded from tax $0$11,187
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $15,467$15,467
VIII-12 Total revenueRelated to mission $11,318 · Unrelated business $0 · Excluded from tax $15,467$99,664
Part IX · Statement of functional expenses $51,175 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $20,387 · Management $5,437 · Fundraising $1,359$27,183
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$0
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $1,574 · Management $420 · Fundraising $105$2,099
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $3,975 · Fundraising $0$3,975
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $4,111 · Fundraising $0$4,111
IX-11g Other fees for servicesPrograms $858 · Management $0 · Fundraising $750$1,608
IX-12 Advertising and promotionPrograms $138 · Management $0 · Fundraising $160$298
IX-13 Office expensesManagement $2,514 · Fundraising $0$2,514
IX-14 Information technologyPrograms $525 · Management $0 · Fundraising $0$525
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$0
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$0
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $1,710 · Fundraising $0$1,710
IX-23 InsurancePrograms $0 · Management $1,334 · Fundraising $0$1,334
IX-24 Other expenses (24a–d)Programs $5,342 · Management $476 · Fundraising $0$5,818
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $28,824 · Management $19,977 · Fundraising $2,374$51,175
Part X · Balance sheet $710,149 assets, 22 lines filed
X-1 Cash, non-interest-bearingStart of year $29,257$10,457
X-2 Savings and temporary cash investmentsStart of year $107,138$46,461
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $245,698$243,271
X-9 Prepaid expenses and deferred chargesStart of year $1,735$0
X-10c Land, buildings and equipment, netStart of year $22,243$37,894
X-11 Publicly traded securitiesStart of year $378,070$372,066
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $784,141$710,149
X-17 Accounts payable and accrued expensesStart of year $576$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $1,159$670
X-26 Total liabilitiesStart of year $1,735$670
X-32 Total net assets or fund balancesStart of year $782,406$709,479
X-33 Total liabilities and net assetsStart of year $784,141$710,149
Part XI · Reconciliation of net assets $709,479 net assets at year end
XI-1 Total revenue$99,664
XI-2 Total expenses$51,175
XI-3 Revenue less expenses$48,489
XI-4 Net assets at start of year$782,406
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$4,111
XI-8 Prior period adjustments−$125,527
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$709,479

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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