Delevan-Yorkshire Public Library FY2021 filing

Tax-deductible

Delevan, NY501(c)(3)Since 1974EIN 23-7415532Revenue $104K in FY2021

On file with the IRScclslib.org/delevanPo Box 185, 14042-0185 · Delevan, NYTax-exempt since Nov 1974Publicly supported charity — 170(b)(1)(A)(vi)

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Provide Library services to area population

501(c)(3) charity; gifts are tax-deductible.
69¢ of each $1 spent went to programs.
$31K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · 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
3 of 6
filings with a surplus
Average surplus $8K a year · 7% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$31K
to officers and key staff · 27% of spending
Worth a look: pay to officers and key staff is 27% of spending; over 20%.
Pt VII · Sec A
Cash reserves
34 mo
of spending, in cash
Looks good: 34.2 months of spending in cash; 3 or more.
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
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$104K
+2% vs prior year
Spent
$116K
To programs
69%
Net assets
$617K
By yearFY2020–FY2025
Revenue
$104K
FY2021▲ +2%
Tap a bar for its year
Revenue by fiscal year
FY2020$101K
FY2021$104K
FY2022$93K
FY2023$174K
FY2024$20K
FY2025$237K
Expenses
$116K
FY2021▲ +32%
Tap a bar for its year
Expenses by fiscal year
FY2020$88K
FY2021$116K
FY2022$119K
FY2023$112K
FY2024$129K
FY2025$116K
Net assets
$617K
FY2021▼ -2%
Tap a bar for its year
Net assets by fiscal year
FY2020$629K
FY2021$617K
FY2022$590K
FY2023$652K
FY2024$543K
FY2025$664K

From the FY2021 Form 990 · see the original

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You’re viewing the FY2021 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 1974.

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

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $80K Management & general 31% · $36K

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; $31K paid to officers and key staff.

Part VII, Section A · reportable compensation
Library Director
$30,800Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Marjorie Brown$38,376$37,100$35,700$33,600$30,800$24,898

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 15aNo

Programs and updates

Offers library services to the local community.

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Provided by the organization

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3 programs · $80K · in their own filed words · FY2021
01

Provided library services to area tax base(population 3,913) and local school district, with access to approx. 20,000 items in house and automated interlibrary loan access with 39 regional libraries. Open 40 hours per week with free wi-fi access and eleven public use computers.

$72Kprogram expense
02

Provided space and furnishings for an instructor from local board of cooperative educational services to provide classes for adults seeking to obtain their tasc and hosted local school district's annual summer computer camp sessions for students in grades 2 through 6.

$5Kprogram expense
03

3 including weekly story programs for preschoolers, computer instruction for adults, and a summer reading program for all age groups. Held book fairs and used book sale to provide low cost books to area residents.

$3Kprogram 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 1 funder$8K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$104K
Ln 12
Gifts and grantsLn 1h$102K
Other incomeLn 4–11$2K
Investment incomeLn 3$100
Money outPt IX
$116K
Ln 25
Programscol B$80K
Managementcol C$36K
Owns and owesPt X
$617K
net assets · Ln 32
Cash and savingsLn 1–2$330K
Total assetsLn 16$617K
LiabilitiesLn 26$0
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$102K
Government grantsLn 1e$93K
Investment incomeLn 3$100
Other incomeLn 4–11$2K
Total revenueLn 12$104K
Assets in detailPt X, end of year
CashLn 1$130K
SavingsLn 2$200K
Cash and savings togetherLn 1–2$330K
Land, buildings, equipmentLn 10c$287K
Total assetsLn 16$617K
LiabilitiesLn 26$0
Net assetsLn 32$617K
OperationsPt I, VI
EmployeesI 56
VolunteersI 66
Fiscal year endsHeaderDecember
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 FY21End FY21
Cash and savingsLn 1–2$330K$330K
Land, buildings, equipmentLn 10c$299K$287K
Total assetsLn 16$629K$617K
LiabilitiesLn 26$0$0
Net assetsLn 32$629K$617K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$59K$47K$12K$0
Pension plan contributionsLn 8$2K$2K$480$0
Other employee benefitsLn 9$636$509$127$0
Payroll taxesLn 10$5K$4K$905$0
Accounting feesLn 11c$900$0$900$0
Office expensesLn 13$1K$0$1K$0
Information technologyLn 14$6K$6K$0$0
OccupancyLn 16$9K$7K$2K$0
Depreciation, depletion and amortizationLn 22$13K$0$13K$0
InsuranceLn 23$3K$0$3K$0
Other expenses (24a–d)Ln 24$16K$13K$3K$0
Total functional expensesLn 25$116K$80K$36K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $237K$116K$120K$664K 990 PDF
FY2024 $20K$129K−$109K$543K 990 PDF
FY2023 $174K$112K$62K$652K 990 PDF
FY2022 $93K$119K−$27K$590K 990 PDF
FY2021 Viewing $104K$116K−$12K$617K 990 PDF
FY2020 $101K$88K$14K$629K 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 FY2021 990 (6 parts)
Part I · Summary $103,504 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $99,483$101,611
I-9 Program service revenue$0
I-10 Investment incomePrior year $98$100
I-11 Other revenuePrior year $1,776$1,793
I-12 Total revenuePrior year $101,357$103,504
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $46,927$66,727
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $40,889$48,917
I-18 Total expensesPrior year $87,816$115,644
I-19 Revenue less expensesPrior year $13,541−$12,140
Part VI · Governance 8 of 8 board members independent, 1 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
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-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $103,504 across 6 lines filed
Lines not itemized here account for $1,793 of total revenue; see the IRS return.
VIII-1d Related organizations$3,944
VIII-1e Government grants$93,035
VIII-1f All other contributions, gifts and grants$4,632
VIII-1h Total contributions, gifts and grants$101,611
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$100
VIII-12 Total revenueRelated to mission $1,893 · Unrelated business $0 · Excluded from tax $0$103,504
Part IX · Statement of functional expenses $115,644 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $47,332 · Management $11,833 · Fundraising $0$59,165
IX-8 Pension plan contributionsPrograms $1,920 · Management $480 · Fundraising $0$2,400
IX-9 Other employee benefitsPrograms $509 · Management $127 · Fundraising $0$636
IX-10 Payroll taxesPrograms $3,621 · Management $905 · Fundraising $0$4,526
IX-11c Accounting feesPrograms $0 · Management $900 · Fundraising $0$900
IX-13 Office expensesPrograms $0 · Management $1,286 · Fundraising $0$1,286
IX-14 Information technologyPrograms $6,494 · Management $0 · Fundraising $0$6,494
IX-16 OccupancyPrograms $7,244 · Management $1,811 · Fundraising $0$9,055
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $13,040 · Fundraising $0$13,040
IX-23 InsurancePrograms $0 · Management $2,564 · Fundraising $0$2,564
IX-24 Other expenses (24a–d)Programs $12,501 · Management $3,077 · Fundraising $0$15,578
IX-25 Total functional expensesPrograms $79,621 · Management $36,023 · Fundraising $0$115,644
Part X · Balance sheet $616,530 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $229,611$129,984
X-2 Savings and temporary cash investmentsStart of year $100,000$200,000
X-10c Land, buildings and equipment, netStart of year $299,059$286,546
X-16 Total assetsStart of year $628,670$616,530
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $628,670$616,530
X-33 Total liabilities and net assetsStart of year $628,670$616,530
Part XI · Reconciliation of net assets $616,530 net assets at year end
XI-1 Total revenue$103,504
XI-2 Total expenses$115,644
XI-3 Revenue less expenses−$12,140
XI-4 Net assets at start of year$628,670
XI-10 Net assets at end of year$616,530

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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