Sidney Memorial Public Library FY2024 filing

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501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
$46K 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

FY2024 · 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 6
filings with a surplus
Average surplus $39K a year · 5% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$46K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
12 mo
of spending, in cash
Looks good: 11.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $10K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$8K
0.9% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$802K
+30% vs prior year
Spent
$865K
To programs
88%
Net assets
$826K
By yearFY2020–FY2025
Revenue
$802K
FY2024▲ +30%
Tap a bar for its year
Revenue by fiscal year
FY2020$701K
FY2021$605K
FY2022$618K
FY2023$615K
FY2024$802K
FY2025$1.2M
Expenses
$865K
FY2024▲ +42%
Tap a bar for its year
Expenses by fiscal year
FY2020$713K
FY2021$560K
FY2022$591K
FY2023$607K
FY2024$865K
FY2025$971K
Net assets
$826K
FY2024▼ -7%
Tap a bar for its year
Net assets by fiscal year
FY2020$804K
FY2021$854K
FY2022$880K
FY2023$889K
FY2024$826K
FY2025$1.1M

From the FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 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 Jan 1986.

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $758K Management & general 12% · $107K

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

9 people listed on the 990; $46K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Treasurer/Executive Director
$32,592Pt VII · Sec A
Treasurer/Executive Director (part Year)
$13,232Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Patrick McGowan’s $71K as Executive Director is at the 14th percentile of top reported officer pay among 3394 $1–10M 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Patrick McGowan$71,203$32,592————
Beth Paine——$62,714$60,053$57,889$56,954
Mary Grace Flaherty—$13,232————

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 Sidney Memorial Public Library executive salaries →

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

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1 program · $758K · in their own filed words · FY2023
01

Operation of a school district public library to benefit residents of the sidney central school district. The library services are also available to non-residents in the area.

$758Kprogram 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 · FY2024
Total grants receivedfrom 2 funders$10K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$802K
Ln 12
Gifts and grantsLn 1h$784K
Fees for servicesLn 2g$10K
Investment incomeLn 3$8K
Money outPt IX
$865K
Ln 25
Programscol B$758K
Managementcol C$107K
Owns and owesPt X
$826K
net assets · Ln 32
Cash and savingsLn 1–2$834K
Total assetsLn 16$834K
LiabilitiesLn 26$8K
PeoplePt VI, VII
9
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$784K
Government grantsLn 1e$747K
Fees for servicesLn 2g$10K
Investment incomeLn 3$8K
Total revenueLn 12$802K
Assets in detailPt X, end of year
CashLn 1$5K
SavingsLn 2$829K
Cash and savings togetherLn 1–2$834K
Total assetsLn 16$834K
LiabilitiesLn 26$8K
Net assetsLn 32$826K
OperationsPt I, VI
EmployeesI 521
VolunteersI 67
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 FY24End FY24
Cash and savingsLn 1–2$897K$834K
Total assetsLn 16$897K$834K
LiabilitiesLn 26$9K$8K
Net assetsLn 32$889K$826K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$92K$82K$9K
Other salaries and wagesLn 7$294K$264K$29K
Pension plan contributionsLn 8$22K$20K$2K
Other employee benefitsLn 9$24K$22K$2K
Payroll taxesLn 10$29K$26K$3K
Accounting feesLn 11c$12K$12K
Other fees for servicesLn 11g$10K$10K
Office expensesLn 13$18K$13K$4K
Information technologyLn 14$6K$6K
OccupancyLn 16$30K$26K$5K
InsuranceLn 23$25K$21K$4K
Other expenses (24a–d)Ln 24$304K$267K$37K
All other expensesLn 24e$788$745$43
Total functional expensesLn 25$865K$758K$107K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS May 13, 2026 $1.2M$971K$228K$1.1M 990 PDF
FY2024 ViewingFiled with the IRS Mar 21, 2025 $802K$865K−$63K$826K 990 PDF
FY2023Filed with the IRS Apr 22, 2024 $615K$607K$8K$889K 990 PDF
FY2022Filed with the IRS May 10, 2023 $618K$591K$27K$880K 990 PDF
FY2021Filed with the IRS May 12, 2022 $605K$560K$45K$854K 990 PDF
FY2020Filed with the IRS May 12, 2021 $701K$713K−$12K$804K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $802,421 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $604,123$784,197
I-9 Program service revenuePrior year $9,970$9,981
I-10 Investment incomePrior year $1,212$8,243
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $615,305$802,421
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 $419,340$459,789
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $187,812$405,224
I-18 Total expensesPrior year $607,152$865,013
I-19 Revenue less expensesPrior year $8,153−$62,592
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $802,421 across 7 lines filed
VIII-1a Federated campaigns$1,318
VIII-1e Government grants$747,236
VIII-1f All other contributions, gifts and grants$35,643
VIII-1h Total contributions, gifts and grants$784,197
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $9,981$9,981
VIII-3 Investment incomeExcluded from tax $8,243$8,243
VIII-12 Total revenueRelated to mission $9,981 · Unrelated business $0 · Excluded from tax $8,243$802,421
Part IX · Statement of functional expenses $865,013 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $82,351 · Management $9,150$91,501
IX-7 Other salaries and wagesPrograms $264,302 · Management $29,367$293,669
IX-8 Pension plan contributionsPrograms $19,878 · Management $2,208$22,086
IX-9 Other employee benefitsPrograms $21,534 · Management $2,393$23,927
IX-10 Payroll taxesPrograms $25,746 · Management $2,860$28,606
IX-11c Accounting feesManagement $11,700$11,700
IX-11g Other fees for servicesPrograms $9,711$9,711
IX-13 Office expensesPrograms $13,485 · Management $4,497$17,982
IX-14 Information technologyPrograms $5,558$5,558
IX-16 OccupancyPrograms $25,827 · Management $4,558$30,385
IX-23 InsurancePrograms $21,233 · Management $3,747$24,980
IX-24 Other expenses (24a–d)Programs $267,471 · Management $36,649$304,120
IX-24e All other expensesPrograms $745 · Management $43$788
IX-25 Total functional expensesPrograms $757,841 · Management $107,172 · Fundraising $0$865,013
Part X · Balance sheet $833,545 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $4,810$4,614
X-2 Savings and temporary cash investmentsStart of year $892,604$828,931
X-16 Total assetsStart of year $897,414$833,545
X-17 Accounts payable and accrued expensesStart of year $8,811$7,534
X-26 Total liabilitiesStart of year $8,811$7,534
X-27 Net assets without donor restrictionsStart of year $787,149$724,536
X-28 Net assets with donor restrictionsStart of year $101,454$101,475
X-32 Total net assets or fund balancesStart of year $888,603$826,011
X-33 Total liabilities and net assetsStart of year $897,414$833,545
Part XI · Reconciliation of net assets $826,011 net assets at year end
XI-1 Total revenue$802,421
XI-2 Total expenses$865,013
XI-3 Revenue less expenses−$62,592
XI-4 Net assets at start of year$888,603
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$826,011

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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