Delevan-Yorkshire Public Library FY2024 filing

Tax-deductible

Delevan, NY501(c)(3)Since 1974EIN 23-7415532Revenue $20K in FY2024

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.
66¢ of each $1 spent went to programs.
$37K 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
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
66%
of spending
Fine: 66% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$37K
to officers and key staff · 29% of spending
Worth a look: pay to officers and key staff is 29% of spending; over 20%.
Pt VII · Sec A
Cash reserves
24 mo
of spending, in cash
Looks good: 23.8 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
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$20K
-89% vs prior year
Spent
$129K
To programs
66%
Net assets
$543K
By yearFY2020–FY2025
Revenue
$20K
FY2024▼ -89%
Tap a bar for its year
Revenue by fiscal year
FY2020$101K
FY2021$104K
FY2022$93K
FY2023$174K
FY2024$20K
FY2025$237K
Expenses
$129K
FY2024▲ +15%
Tap a bar for its year
Expenses by fiscal year
FY2020$88K
FY2021$116K
FY2022$119K
FY2023$112K
FY2024$129K
FY2025$116K
Net assets
$543K
FY2024▼ -17%
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 FY2024 Form 990 · 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 Nov 1974.

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

Where the money goes

66 cents of each dollar spent went to programs.

Program services 66% · $85K Management & general 34% · $43K

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

7 people listed on the 990; $37K paid to officers and key staff.

Part VII, Section A · reportable compensation
Library Director
$37,100Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$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 · $85K · in their own filed words · FY2024
01

Provided library services to area tax base(population 3,840) 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 six public use computers.

$77Kprogram 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 ged.

$5Kprogram expense
03

Provide programs to the general public. A monthly community craft day. Weekly story programs for preschoolers, computer instruction for adults, and a summer reading program for all age groups. Provide an outdoor story walk during the summer reading program. Held 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$20K
Ln 12
Gifts and grantsLn 1h$10K
Investment incomeLn 3$8K
Other incomeLn 4–11$2K
Money outPt IX
$129K
Ln 25
Programscol B$85K
Managementcol C$43K
Owns and owesPt X
$543K
net assets · Ln 32
Cash and savingsLn 1–2$256K
Total assetsLn 16$543K
LiabilitiesLn 26$0
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$10K
Government grantsLn 1e$9K
Investment incomeLn 3$8K
Other incomeLn 4–11$2K
Total revenueLn 12$20K
Assets in detailPt X, end of year
CashLn 1$52K
SavingsLn 2$203K
Cash and savings togetherLn 1–2$256K
Land, buildings, equipmentLn 10c$288K
Total assetsLn 16$543K
LiabilitiesLn 26$0
Net assetsLn 32$543K
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 FY24End FY24
Cash and savingsLn 1–2$365K$256K
Land, buildings, equipmentLn 10c$288K$288K
Total assetsLn 16$652K$543K
LiabilitiesLn 26$0$0
Net assetsLn 32$652K$543K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$69K$51K$17K$0
Pension plan contributionsLn 8$2K$2K$600$0
Payroll taxesLn 10$5K$4K$1K$0
Accounting feesLn 11c$1K$0$1K$0
Advertising and promotionLn 12$692$584$108$0
Office expensesLn 13$340$0$340$0
Information technologyLn 14$7K$5K$2K$0
OccupancyLn 16$12K$9K$3K$0
Depreciation, depletion and amortizationLn 22$12K$0$12K$0
InsuranceLn 23$3K$3K$805$0
Other expenses (24a–d)Ln 24$16K$11K$4K$0
Total functional expensesLn 25$129K$85K$43K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $237K$116K$120K$664K 990 PDF
FY2024 Viewing $20K$129K−$109K$543K 990 PDF
FY2023 $174K$112K$62K$652K 990 PDF
FY2022 $93K$119K−$27K$590K 990 PDF
FY2021 $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 FY2024 990 (6 parts)
Part I · Summary $19,578 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $169,035$9,870
I-9 Program service revenue$0
I-10 Investment incomePrior year $2,881$7,940
I-11 Other revenuePrior year $2,193$1,768
I-12 Total revenuePrior year $174,109$19,578
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $64,418$76,283
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $47,210$52,424
I-18 Total expensesPrior year $111,628$128,707
I-19 Revenue less expensesPrior year $62,481−$109,129
Part VI · Governance 6 of 6 board members independent, 1 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
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 $19,578 across 5 lines filed
Lines not itemized here account for $1,768 of total revenue; see the IRS return.
VIII-1e Government grants$8,546
VIII-1f All other contributions, gifts and grants$1,324
VIII-1h Total contributions, gifts and grants$9,870
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$7,940
VIII-12 Total revenueRelated to mission $9,708 · Unrelated business $0 · Excluded from tax $0$19,578
Part IX · Statement of functional expenses $128,707 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $51,475 · Management $17,158 · Fundraising $0$68,633
IX-8 Pension plan contributionsPrograms $1,800 · Management $600 · Fundraising $0$2,400
IX-10 Payroll taxesPrograms $3,937 · Management $1,313 · Fundraising $0$5,250
IX-11c Accounting feesPrograms $0 · Management $1,300 · Fundraising $0$1,300
IX-12 Advertising and promotionPrograms $584 · Management $108 · Fundraising $0$692
IX-13 Office expensesPrograms $0 · Management $340 · Fundraising $0$340
IX-14 Information technologyPrograms $5,069 · Management $1,690 · Fundraising $0$6,759
IX-16 OccupancyPrograms $8,908 · Management $2,969 · Fundraising $0$11,877
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $12,466 · Fundraising $0$12,466
IX-23 InsurancePrograms $2,606 · Management $805 · Fundraising $0$3,411
IX-24 Other expenses (24a–d)Programs $11,120 · Management $4,459 · Fundraising $0$15,579
IX-25 Total functional expensesPrograms $85,499 · Management $43,208 · Fundraising $0$128,707
Part X · Balance sheet $543,352 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $164,966$52,370
X-2 Savings and temporary cash investmentsStart of year $200,000$203,301
X-10c Land, buildings and equipment, netStart of year $287,515$287,681
X-16 Total assetsStart of year $652,481$543,352
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $652,481$543,352
X-33 Total liabilities and net assetsStart of year $652,481$543,352
Part XI · Reconciliation of net assets $543,352 net assets at year end
XI-1 Total revenue$19,578
XI-2 Total expenses$128,707
XI-3 Revenue less expenses−$109,129
XI-4 Net assets at start of year$652,481
XI-10 Net assets at end of year$543,352

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

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