Lewisboro Library FY2023 filing

Tax-deductible

South Salem, NY501(c)(3)EIN 13-6018823Revenue $714K in FY2023

On file with the IRSlewisborolibrary.org15 Main St, 10590-1413 · South Salem, NYTax-exempt since Aug 1961Publicly supported — 509(a)(2)

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The mission of the Lewisboro Library is to provide the community with free, uncensored access to information through a variety of media and services, and offer educational, cultural, recreational, and civic engagement opportunities in a welcoming and safe atmosphere that supports intellectual and social involvement.

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
$99K 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

FY2023 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $5K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$99K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
9 mo
of spending, in cash
Looks good: 8.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $1K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$714K
+7% vs prior year
Spent
$767K
To programs
83%
Net assets
$3.1M
By yearFY2020–FY2024
Revenue
$714K
FY2023▲ +7%
Tap a bar for its year
Revenue by fiscal year
FY2020$591K
FY2021$799K
FY2022$666K
FY2023$714K
FY2024$889K
Expenses
$767K
FY2023▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2020$706K
FY2021$656K
FY2022$718K
FY2023$767K
FY2024$788K
Net assets
$3.1M
FY2023-0.3%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.1M
FY2021$3.2M
FY2022$3.1M
FY2023$3.1M
FY2024$3.2M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 1961.

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

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $640K Management & general 17% · $127K

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

14 people listed on the 990; $99K paid to officers and key staff.

Part VII, Section A · reportable compensation
$99,032Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A

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

NameFY2024FY2023FY2022FY2021FY2020
Cynthia Rubino$104,174$99,032$95,175$90,012$95,653

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

Offers free access to information and educational, cultural, and civic programs.

Questions for Lewisboro Library

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Provided by the organization

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1 program · $640K · in their own filed words · FY2023
01

The library has promoted and encouraged the development and maintenance of library services for public use to the residents of the town of lewisboro and to holders of westchester library system cards.

$640Kprogram 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 · FY2025
Total grants receivedfrom 1 funder$1K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$714K
Ln 12
Fees for servicesLn 2g$510K
Gifts and grantsLn 1h$120K
Other incomeLn 4–11$56K
Money outPt IX
$767K
Ln 25
Programscol B$640K
Managementcol C$127K
Owns and owesPt X
$3.1M
net assets · Ln 32
Cash and savingsLn 1–2$563K
Total assetsLn 16$3.1M
LiabilitiesLn 26$0
PeoplePt VI, VII
14
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$120K
Fees for servicesLn 2g$510K
Investment incomeLn 3$29K
Other incomeLn 4–11$56K
Gains on assetsLn 7−$846
Total revenueLn 12$714K
Assets in detailPt X, end of year
CashLn 1$64K
SavingsLn 2$499K
Cash and savings togetherLn 1–2$563K
InvestmentsLn 11–13$414K
Land, buildings, equipmentLn 10c$2.1M
Total assetsLn 16$3.1M
LiabilitiesLn 26$0
Net assetsLn 32$3.1M
OperationsPt I, VI
EmployeesI 516
VolunteersI 6125
Fiscal year endsHeaderDecember
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 FY23End FY23
Cash and savingsLn 1–2$581K$563K
InvestmentsLn 11–13$337K$414K
Land, buildings, equipmentLn 10c$2.2M$2.1M
Total assetsLn 16$3.1M$3.1M
LiabilitiesLn 26$0$0
Net assetsLn 32$3.1M$3.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$119K$102K$18K
Other salaries and wagesLn 7$294K$250K$44K
Pension plan contributionsLn 8$8K$7K$1K
Other employee benefitsLn 9$34K$29K$5K
Payroll taxesLn 10$33K$28K$5K
Accounting feesLn 11c$17K$17K
Investment management feesLn 11f$3K$3K
Other fees for servicesLn 11g$7K$5K$2K
Advertising and promotionLn 12$14K$14K
Office expensesLn 13$13K$9K$3K
Information technologyLn 14$45K$38K$7K
OccupancyLn 16$48K$41K$7K
Conferences, conventions and meetingsLn 19$740$740
Depreciation, depletion and amortizationLn 22$68K$58K$10K
InsuranceLn 23$12K$7K$5K
Other expenses (24a–d)Ln 24$52K$52K
Total functional expensesLn 25$767K$640K$127K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $889K$788K$101K$3.2M 990 PDF
FY2023 Viewing $714K$767K−$53K$3.1M 990 PDF
FY2022 $666K$718K−$52K$3.1M 990 PDF
FY2021 $799K$656K$143K$3.2M 990 PDF
FY2020 $591K$706K−$115K$3.1M 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 FY2023 990 (6 parts)
Part I · Summary $714,378 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $143,218$120,086
I-9 Program service revenuePrior year $465,173$509,616
I-10 Investment incomePrior year $4,692$29,059
I-11 Other revenuePrior year $53,027$55,617
I-12 Total revenuePrior year $666,110$714,378
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 $468,187$488,702
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $250,022$278,461
I-18 Total expensesPrior year $718,209$767,163
I-19 Revenue less expensesPrior year −$52,099−$52,785
Part VI · Governance 13 of 13 board members independent, 1 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $714,378 across 7 lines filed
VIII-1f All other contributions, gifts and grants$120,086
VIII-1h Total contributions, gifts and grants$120,086
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $509,616$509,616
VIII-3 Investment incomeExcluded from tax $29,905$29,905
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$846−$846
VIII-8 Net income from fundraising eventsExcluded from tax $55,617$55,617
VIII-12 Total revenueRelated to mission $509,616 · Unrelated business $0 · Excluded from tax $84,676$714,378
Part IX · Statement of functional expenses $767,163 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $101,549 · Management $17,920$119,469
IX-7 Other salaries and wagesPrograms $250,231 · Management $44,158$294,389
IX-8 Pension plan contributionsPrograms $6,680 · Management $1,179$7,859
IX-9 Other employee benefitsPrograms $28,703 · Management $5,065$33,768
IX-10 Payroll taxesPrograms $28,235 · Management $4,982$33,217
IX-11c Accounting feesManagement $16,700$16,700
IX-11f Investment management feesManagement $3,204$3,204
IX-11g Other fees for servicesPrograms $4,553 · Management $1,952$6,505
IX-12 Advertising and promotionPrograms $13,824$13,824
IX-13 Office expensesPrograms $9,316 · Management $3,377$12,693
IX-14 Information technologyPrograms $38,293 · Management $6,758$45,051
IX-16 OccupancyPrograms $40,791 · Management $7,198$47,989
IX-19 Conferences, conventions and meetingsPrograms $740$740
IX-22 Depreciation, depletion and amortizationPrograms $57,854 · Management $10,210$68,064
IX-23 InsurancePrograms $7,088 · Management $4,727$11,815
IX-24 Other expenses (24a–d)Programs $51,876$51,876
IX-25 Total functional expensesPrograms $639,733 · Management $127,430 · Fundraising $0$767,163
Part X · Balance sheet $3,093,501 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $52,587$63,633
X-2 Savings and temporary cash investmentsStart of year $528,144$499,149
X-10c Land, buildings and equipment, netStart of year $2,185,152$2,117,088
X-11 Publicly traded securitiesStart of year $337,496$413,631
X-16 Total assetsStart of year $3,103,379$3,093,501
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $2,575,863$2,565,985
X-28 Net assets with donor restrictionsStart of year $527,516$527,516
X-32 Total net assets or fund balancesStart of year $3,103,379$3,093,501
X-33 Total liabilities and net assetsStart of year $3,103,379$3,093,501
Part XI · Reconciliation of net assets $3,093,501 net assets at year end
XI-1 Total revenue$714,378
XI-2 Total expenses$767,163
XI-3 Revenue less expenses−$52,785
XI-4 Net assets at start of year$3,103,379
XI-5 Net unrealized gains (losses) on investments$42,907
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,093,501

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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