Dover Plains Library Association FY2020 filing

Tax-deductible

Wingdale, NY501(c)(3)EducationEIN 14-1493720Revenue $280K in FY2020

On file with the IRSdover.lib.ny.usPo Box 534, 12594-0534 · Wingdale, NYTax-exempt since Nov 1999Publicly supported charity — 170(b)(1)(A)(vi)

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The exempt purpose of the organization is to operate the public Library in the town of Dover, n.y.

501(c)(3) charity; gifts are tax-deductible.
98¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2020 · 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
4 of 5
filings with a surplus
Average surplus $26K a year · 8% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
98%
of spending
Looks good: 98% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
23 mo
of spending, in cash
Looks good: 23.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $43
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
0
of 9 voting members
Concern: none of 9 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$280K
Spent
$230K
To programs
98%
Net assets
$492K
By yearFY2020–FY2024
Revenue
$280K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$280K
FY2021$341K
FY2022$394K
FY2023$378K
FY2024$294K
Expenses
$230K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$230K
FY2021$288K
FY2022$310K
FY2023$325K
FY2024$406K
Net assets
$492K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$492K
FY2021$546K
FY2022$630K
FY2023$684K
FY2024$572K

From the FY2020 Form 990 · see the original

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You’re viewing the FY2020 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 Nov 1999.

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

Where the money goes

98 cents of each dollar spent went to programs.

Program services 98% · $226K Management & general 2% · $4K

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

10 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Executive Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Amy Smiih’s $59K as Director is at the 51st percentile of top reported officer pay among 1612 $100K–1M 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021
Amy Smiih$59,392$31,204——
Donna Perolli—$993$54,282$50,618

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

Operates the public library in Dover, New York.

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Provided by the organization

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1 program · $226K · in their own filed words · FY2020
01

Operation of a public library in the town of dover, N.Y.

$226Kprogram 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$43

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$280K
Ln 12
Gifts and grantsLn 1h$277K
Fees for servicesLn 2g$2K
Investment incomeLn 3$969
Money outPt IX
$230K
Ln 25
Programscol B$226K
Managementcol C$4K
Owns and owesPt X
$492K
net assets · Ln 32
Cash and savingsLn 1–2$446K
Total assetsLn 16$492K
LiabilitiesLn 26$0
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$277K
Fundraising eventsLn 1c$124
Fees for servicesLn 2g$2K
Investment incomeLn 3$969
Total revenueLn 12$280K
Assets in detailPt X, end of year
CashLn 1$254K
SavingsLn 2$192K
Cash and savings togetherLn 1–2$446K
InvestmentsLn 11–13$3K
Land, buildings, equipmentLn 10c$43K
Total assetsLn 16$492K
LiabilitiesLn 26$0
Net assetsLn 32$492K
OperationsPt I, VI
EmployeesI 515
VolunteersI 635
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$409K$446K
InvestmentsLn 11–13$3K$3K
Land, buildings, equipmentLn 10c$30K$43K
Total assetsLn 16$442K$492K
LiabilitiesLn 26$0$0
Net assetsLn 32$442K$492K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$12K$12K
Other salaries and wagesLn 7$127K$127K
Other employee benefitsLn 9$2K$2K
Payroll taxesLn 10$16K$16K
Accounting feesLn 11c$2K$2K
Office expensesLn 13$5K$3K$2K
Information technologyLn 14$3K$3K
OccupancyLn 16$7K$7K
Depreciation, depletion and amortizationLn 22$7K$7K
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$42K$42K
All other expensesLn 24e$3K$3K
Total functional expensesLn 25$230K$226K$4K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $294K$406K−$112K$572K 990 PDF
FY2023 $378K$325K$54K$684K 990 PDF
FY2022 $394K$310K$85K$630K 990 PDF
FY2021 $341K$288K$53K$546K 990 PDF
FY2020 Viewing $280K$230K$50K$492K 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 FY2020 990 (6 parts)
Part I · Summary $280,365 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $284,194$277,395
I-9 Program service revenuePrior year $6,745$2,001
I-10 Investment incomePrior year $997$969
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $291,936$280,365
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 $188,841$156,614
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $87,218$73,839
I-18 Total expensesPrior year $276,059$230,453
I-19 Revenue less expensesPrior year $15,877$49,912
Part VI · Governance 0 of 9 board members independent, 3 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $280,365 across 7 lines filed
VIII-1c Fundraising events$124
VIII-1f All other contributions, gifts and grants$277,271
VIII-1h Total contributions, gifts and grants$277,395
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,001$2,001
VIII-3 Investment incomeRelated to mission $969$969
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $2,970 · Unrelated business $0 · Excluded from tax $0$280,365
Part IX · Statement of functional expenses $230,453 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $11,660$11,660
IX-7 Other salaries and wagesPrograms $126,515$126,515
IX-9 Other employee benefitsPrograms $1,955$1,955
IX-10 Payroll taxesPrograms $16,484$16,484
IX-11c Accounting feesManagement $2,000$2,000
IX-13 Office expensesPrograms $3,219 · Management $2,261$5,480
IX-14 Information technologyPrograms $2,712$2,712
IX-16 OccupancyPrograms $6,600$6,600
IX-22 Depreciation, depletion and amortizationPrograms $7,036$7,036
IX-23 InsurancePrograms $4,851$4,851
IX-24 Other expenses (24a–d)Programs $41,895$41,895
IX-24e All other expensesPrograms $3,265$3,265
IX-25 Total functional expensesPrograms $226,192 · Management $4,261 · Fundraising $0$230,453
Part X · Balance sheet $492,103 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $217,232$253,610
X-2 Savings and temporary cash investmentsStart of year $191,297$192,067
X-10c Land, buildings and equipment, netStart of year $30,194$42,958
X-11 Publicly traded securitiesStart of year $3,468$3,468
X-16 Total assetsStart of year $442,191$492,103
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $442,191$492,103
X-33 Total liabilities and net assetsStart of year $442,191$492,103
Part XI · Reconciliation of net assets $492,103 net assets at year end
XI-1 Total revenue$280,365
XI-2 Total expenses$230,453
XI-3 Revenue less expenses$49,912
XI-4 Net assets at start of year$442,191
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$492,103

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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