Jesse M Smith Memorial Library FY2022 filing

Tax-deductible

Harrisville, RI501(c)(3)EIN 05-0346368Revenue $1.0M in FY2022

On file with the IRSjmslibrary.org144 Main Street, 02830-1422 · Harrisville, RITax-exempt since Nov 1990Publicly supported — 509(a)(2)

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To serve as a full service public Library providing access to a wide variety of materials and services to meet the educational, informational and recreational needs of the community.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$74K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
6 of 6
filings with a surplus
Average surplus $81K a year · 7% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$74K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $8K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$35K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.0M
+1% vs prior year
Spent
$982K
To programs
85%
Net assets
$549K
By yearFY2020–FY2025
Revenue
$1.0M
FY2022▲ +1%
Tap a bar for its year
Revenue by fiscal year
FY2020$995K
FY2021$1.0M
FY2022$1.0M
FY2023$1.1M
FY2024$1.1M
FY2025$1.2M
Expenses
$982K
FY2022▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2020$933K
FY2021$901K
FY2022$982K
FY2023$1.1M
FY2024$1.1M
FY2025$1.1M
Net assets
$549K
FY2022▲ +12%
Tap a bar for its year
Net assets by fiscal year
FY2020$360K
FY2021$489K
FY2022$549K
FY2023$593K
FY2024$673K
FY2025$782K

From the FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1990.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $840K Management & general 15% · $143K

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

6 people listed on the 990; $74K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Library Director
$73,983Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Beth Ullucci$85,253$87,600$76,201$73,983$70,500$69,879

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.

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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 15aYes

Programs and updates

Provides library materials and services for community education, information, and recreation.

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Provided by the organization

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1 program · $840K · in their own filed words · FY2021
01

To provide free library services to residents of burrillville, ri and the greater rhode island community including but not limited to circulation of materials, reference services, COMPUTER/INTERNET access, networking with other libraries for inter-library loans, programming and educational displays for children, young adults, adults and…

$840Kprogram 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$8K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$1.0M
Ln 12
Gifts and grantsLn 1h$1.0M
Fees for servicesLn 2g$7K
Investment incomeLn 3$35
Money outPt IX
$982K
Ln 25
Programscol B$840K
Managementcol C$143K
Owns and owesPt X
$549K
net assets · Ln 32
Cash and savingsLn 1–2$97K
Total assetsLn 16$584K
LiabilitiesLn 26$35K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.0M
Government grantsLn 1e$138K
Fees for servicesLn 2g$7K
Investment incomeLn 3$35
Total revenueLn 12$1.0M
Assets in detailPt X, end of year
CashLn 1$34K
SavingsLn 2$63K
Cash and savings togetherLn 1–2$97K
Land, buildings, equipmentLn 10c$178K
Total assetsLn 16$584K
LiabilitiesLn 26$35K
Net assetsLn 32$549K
OperationsPt I, VI
EmployeesI 520
VolunteersI 634
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$98K$97K
Land, buildings, equipmentLn 10c$169K$178K
Total assetsLn 16$516K$584K
LiabilitiesLn 26$28K$35K
Net assetsLn 32$489K$549K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$74K$74K
Other salaries and wagesLn 7$451K$451K
Pension plan contributionsLn 8$35K$29K$6K
Other employee benefitsLn 9$111K$88K$23K
Payroll taxesLn 10$45K$39K$6K
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$31K$31K
Advertising and promotionLn 12$497$497
Office expensesLn 13$15K$15K
Information technologyLn 14$33K$33K
OccupancyLn 16$96K$96K
TravelLn 17$28$28
Conferences, conventions and meetingsLn 19$25$25
Depreciation, depletion and amortizationLn 22$28K$28K
InsuranceLn 23$17K$17K
Other expenses (24a–d)Ln 24$44K$44K
Total functional expensesLn 25$982K$840K$143K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.2M$1.1M$109K$782K 990 PDF
FY2024 $1.1M$1.1M$80K$673K 990 PDF
FY2023 $1.1M$1.1M$44K$593K 990 PDF
FY2022 Viewing $1.0M$982K$60K$549K 990 PDF
FY2021 $1.0M$901K$129K$489K 990 PDF
FY2020 $995K$933K$62K$360K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $1,042,707 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,027,574$1,035,535
I-9 Program service revenuePrior year $2,389$7,137
I-10 Investment incomePrior year $46$35
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,030,009$1,042,707
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 $699,543$716,116
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $201,901$266,217
I-18 Total expensesPrior year $901,444$982,333
I-19 Revenue less expensesPrior year $128,565$60,374
Part VI · Governance 5 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,042,707 across 6 lines filed
VIII-1e Government grants$137,840
VIII-1f All other contributions, gifts and grants$897,695
VIII-1h Total contributions, gifts and grants$1,035,535
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $7,137$7,137
VIII-3 Investment incomeUnrelated business $35$35
VIII-12 Total revenueRelated to mission $7,137 · Unrelated business $35 · Excluded from tax $0$1,042,707
Part IX · Statement of functional expenses $982,333 across 16 lines filed
IX-5 Pay of current officers, directors and key staffManagement $73,983$73,983
IX-7 Other salaries and wagesPrograms $451,207$451,207
IX-8 Pension plan contributionsPrograms $28,716 · Management $6,407$35,123
IX-9 Other employee benefitsPrograms $87,634 · Management $23,419$111,053
IX-10 Payroll taxesPrograms $39,090 · Management $5,660$44,750
IX-11c Accounting feesManagement $2,175$2,175
IX-11g Other fees for servicesManagement $30,992$30,992
IX-12 Advertising and promotionPrograms $497$497
IX-13 Office expensesPrograms $14,847$14,847
IX-14 Information technologyPrograms $33,094$33,094
IX-16 OccupancyPrograms $95,954$95,954
IX-17 TravelPrograms $28$28
IX-19 Conferences, conventions and meetingsPrograms $25$25
IX-22 Depreciation, depletion and amortizationPrograms $27,523$27,523
IX-23 InsurancePrograms $16,659$16,659
IX-24 Other expenses (24a–d)Programs $44,423$44,423
IX-25 Total functional expensesPrograms $839,697 · Management $142,636 · Fundraising $0$982,333
Part X · Balance sheet $583,559 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $35,323$34,360
X-2 Savings and temporary cash investmentsStart of year $62,694$62,717
X-4 Accounts receivableStart of year $248,981$308,224
X-10c Land, buildings and equipment, netStart of year $169,324$178,258
X-16 Total assetsStart of year $516,322$583,559
X-17 Accounts payable and accrued expensesStart of year $6,678$11,992
X-19 Deferred revenueStart of year $1,475$0
X-25 Other liabilitiesStart of year $19,590$22,614
X-26 Total liabilitiesStart of year $27,743$34,606
X-27 Net assets without donor restrictionsStart of year $488,579$548,953
X-32 Total net assets or fund balancesStart of year $488,579$548,953
X-33 Total liabilities and net assetsStart of year $516,322$583,559
Part XI · Reconciliation of net assets $548,953 net assets at year end
XI-1 Total revenue$1,042,707
XI-2 Total expenses$982,333
XI-3 Revenue less expenses$60,374
XI-4 Net assets at start of year$488,579
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$548,953

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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