Sammy Brown Library FY2022 filing

Tax-deductible

Carthage, TX501(c)(3)EducationEIN 30-0220737Revenue $133K in FY2022

On file with the IRS319 S Market St, 75633-2625 · Carthage, TXTax-exempt since Mar 2004Publicly supported charity — 170(b)(1)(A)(vi)

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Provide Library services to the public

501(c)(3) charity; gifts are tax-deductible.
100¢ 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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FY2022 · 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 5
filings with a surplus
Average surplus $1K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
20 mo
of spending, in cash
Looks good: 20.4 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
$54
0.02% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$133K
+21% vs prior year
Spent
$129K
To programs
100%
Net assets
$219K
By yearFY2021–FY2025
Revenue
$133K
FY2022▲ +21%
Tap a bar for its year
Revenue by fiscal year
FY2021$110K
FY2022$133K
FY2023$154K
FY2024$164K
FY2025$159K
Expenses
$129K
FY2022▲ +13%
Tap a bar for its year
Expenses by fiscal year
FY2021$114K
FY2022$129K
FY2023$151K
FY2024$169K
FY2025$152K
Net assets
$219K
FY2022▲ +2%
Tap a bar for its year
Net assets by fiscal year
FY2021$215K
FY2022$219K
FY2023$222K
FY2024$217K
FY2025$224K

From the FY2022 Form 990 (year ending August 2022) · see the original

990 PDF Claim
You’re viewing the FY2022 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 Mar 2004.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $129K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

12 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
See Sammy Brown Library executive salaries →

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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 public library services to the community.

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Provided by the organization

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1 program · $129K · in their own filed words · FY2021
01

Library services provided to the residents of panola county

$129Kprogram 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$1K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$133K
Ln 12
Gifts and grantsLn 1h$104K
Fees for servicesLn 2g$28K
Investment incomeLn 3$881
Money outPt IX
$129K
Ln 25
Programscol B$129K
Owns and owesPt X
$219K
net assets · Ln 32
Cash and savingsLn 1–2$219K
Total assetsLn 16$219K
LiabilitiesLn 26$54
PeoplePt VI, VII
12
listed · VII A
PaidVII A0
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$104K
Government grantsLn 1e$104K
Fees for servicesLn 2g$28K
Investment incomeLn 3$881
Total revenueLn 12$133K
Assets in detailPt X, end of year
CashLn 1$116K
SavingsLn 2$102K
Cash and savings togetherLn 1–2$219K
Land, buildings, equipmentLn 10c$75
Total assetsLn 16$219K
LiabilitiesLn 26$54
Net assetsLn 32$219K
OperationsPt I, VI
EmployeesI 52
Fiscal year endsHeaderAugust
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 FY22End FY22
Cash and savingsLn 1–2$214K$219K
Land, buildings, equipmentLn 10c$986$75
Total assetsLn 16$215K$219K
LiabilitiesLn 26$83$54
Net assetsLn 32$215K$219K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$15K$15K
Accounting feesLn 11c$450$450
Office expensesLn 13$3K$3K
OccupancyLn 16$35K$35K
Depreciation, depletion and amortizationLn 22$911$911
Other expenses (24a–d)Ln 24$64K$64K
All other expensesLn 24e$11K$11K
Total functional expensesLn 25$129K$129K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $159K$152K$7K$224K 990 PDF
FY2024 $164K$169K−$5K$217K 990 PDF
FY2023 $154K$151K$3K$222K 990 PDF
FY2022 Viewing $133K$129K$4K$219K 990 PDF
FY2021 $110K$114K−$3K$215K 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 FY2022 990 (6 parts)
Part I · Summary $132,731 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $81,694$103,780
I-9 Program service revenuePrior year $27,109$28,070
I-10 Investment incomePrior year $1,278$881
I-11 Other revenue$0
I-12 Total revenuePrior year $110,081$132,731
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $18,118$14,507
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $95,420$114,112
I-18 Total expensesPrior year $113,538$128,619
I-19 Revenue less expensesPrior year −$3,457$4,112
Part VI · Governance 12 of 12 board members independent, 4 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $132,731 across 5 lines filed
VIII-1e Government grants$103,780
VIII-1h Total contributions, gifts and grants$103,780
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $28,070$28,070
VIII-3 Investment incomeRelated to mission $881$881
VIII-12 Total revenueRelated to mission $28,951$132,731
Part IX · Statement of functional expenses $128,619 across 7 lines filed
IX-7 Other salaries and wagesPrograms $14,507$14,507
IX-11c Accounting feesPrograms $450$450
IX-13 Office expensesPrograms $2,655$2,655
IX-16 OccupancyPrograms $35,241$35,241
IX-22 Depreciation, depletion and amortizationPrograms $911$911
IX-24 Other expenses (24a–d)Programs $63,721$63,721
IX-24e All other expensesPrograms $11,134$11,134
IX-25 Total functional expensesPrograms $128,619 · Management $0 · Fundraising $0$128,619
Part X · Balance sheet $218,691 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $112,177$116,418
X-2 Savings and temporary cash investmentsStart of year $101,445$102,198
X-10c Land, buildings and equipment, netStart of year $986$75
X-16 Total assetsStart of year $214,608$218,691
X-17 Accounts payable and accrued expensesStart of year $83$54
X-26 Total liabilitiesStart of year $83$54
X-27 Net assets without donor restrictionsStart of year $214,525$218,637
X-32 Total net assets or fund balancesStart of year $214,525$218,637
X-33 Total liabilities and net assetsStart of year $214,608$218,691
Part XI · Reconciliation of net assets $218,637 net assets at year end
XI-1 Total revenue$132,731
XI-2 Total expenses$128,619
XI-3 Revenue less expenses$4,112
XI-4 Net assets at start of year$214,525
XI-10 Net assets at end of year$218,637

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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