Southeast Regional Library System Serls FY2023 filing

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $100 a year.

How does your 990 look to donors? Take the 10-Question Audit

The Southeast Regional Library System provides the library community of Southeast Ohio with effective and innovative professional and technical training, support services, leadership and cooperative opportunities through collaborative efforts among the members and other service providers.

501(c)(3) charity; gifts are tax-deductible.
69¢ of each $1 spent went to programs.
$94K 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

FY2023 · 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 5
filings with a surplus
Average deficit $5K a year · 2% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 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
$94K
to officers and key staff · 55% of spending
Concern: pay to officers and key staff is 55% of spending; over 30%.
Pt VII · Sec A
13 mo
of spending, in cash
Looks good: 12.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$182K
+1% vs prior year
Spent
$173K
To programs
69%
Net assets
$745K
By yearFY2021–FY2025
Revenue
$182K
FY2023▲ +1%
Tap a bar for its year
Revenue by fiscal year
FY2021$185K
FY2022$180K
FY2023$182K
FY2024$184K
FY2025$185K
Expenses
$173K
FY2023-0.05%
Tap a bar for its year
Expenses by fiscal year
FY2021$170K
FY2022$173K
FY2023$173K
FY2024$251K
FY2025$171K
Net assets
$745K
FY2023▲ +1%
Tap a bar for its year
Net assets by fiscal year
FY2021$729K
FY2022$736K
FY2023$745K
FY2024$678K
FY2025$692K

From the FY2023 Form 990 (year ending June 2023) · see the original

Give Claim
You’re viewing the FY2023 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 Aug 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% · $118K Management & general 31% · $54K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

16 people listed on the 990; $94K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Director/Facility Manager
$77,498Pt VII · Sec A
Fiscal Officer
$16,767Pt VII · Sec A
Board President & Trustee
$0Pt VII · Sec A
Board Vice-President & Trustee
$0Pt VII · Sec A
Board Secretary & Trustee
$0Pt VII · Sec A
Board Trustee
$0Pt VII · Sec A
Board Trustee
$0Pt VII · Sec A
Board Trustee
$0Pt VII · Sec A

Jay Burton’s $78K as Director/Facility Manager is at the 70th percentile of top reported officer pay among 1613 $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 · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Jay Burton$77,788$77,788$77,498$75,274—
Jay Burston————$71,803
Brenda Hutchison$12,852$17,570$16,767$14,500$12,780

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 Southeast Regional Library System Serls 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 15aNo

Programs and updates

Provides administrative support and supplies to member libraries and their employees.

Questions for Southeast Regional Library System Serls

Tap to ask. Southeast Regional Library System Serls sees how many people are interested.

Your first name shows with your question. Southeast Regional Library System Serls answers here, for everyone.

3 programs · $118K · in their own filed words · FY2022
01

Library service/subgrantee state funded. State programs of services is primarily administration: building/equipment, rental & maintenance, professional services to member libraries, employees and supplies to support program services.

$92Kprogram expense
02

Non operating expenses are flow through services for health/dental insurance for staff and member libraries, and group purchases of BookPage, equipment and/or services.

$26Kprogram expense
03

Administrative expenses for carrying out the service programs provided by the organization.

$236program expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$182K
Ln 12
Gifts and grantsLn 1h$136K
Fees for servicesLn 2g$41K
Investment incomeLn 3$4K
Money outPt IX
$173K
Ln 25
Programscol B$118K
Managementcol C$54K
Owns and owesPt X
$745K
net assets · Ln 32
Cash and savingsLn 1–2$185K
Total assetsLn 16$745K
LiabilitiesLn 26$0
PeoplePt VI, VII
16
listed · VII A
PaidVII A2
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$136K
Government grantsLn 1e$136K
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$41K
Investment incomeLn 3$4K
Total revenueLn 12$182K
Assets in detailPt X, end of year
SavingsLn 2$185K
Cash and savings togetherLn 1–2$185K
Land, buildings, equipmentLn 10c$540K
Other assetsLn 15$20K
Total assetsLn 16$745K
LiabilitiesLn 26$0
Net assetsLn 32$745K
OperationsPt I, VI
EmployeesI 52
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$176K$185K
Land, buildings, equipmentLn 10c$540K$540K
Total assetsLn 16$736K$745K
LiabilitiesLn 26$0$0
Net assetsLn 32$736K$745K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$94K$54K$40K$0
Pension plan contributionsLn 8$13K$5K$8K$0
Other employee benefitsLn 9$664$465$199$0
Payroll taxesLn 10$2K$882$621$0
Advertising and promotionLn 12$36$36$0$0
Office expensesLn 13$3K$2K$892$0
OccupancyLn 16$16K$11K$5K$0
Conferences, conventions and meetingsLn 19$16K$16K$0$0
Other expenses (24a–d)Ln 24$28K$28K$0$0
Total functional expensesLn 25$173K$118K$54K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS May 13, 2026 $185K$171K$13K$692K 990 PDF
FY2024Filed with the IRS May 13, 2025 $184K$251K−$66K$678K 990 PDF
FY2023 ViewingFiled with the IRS May 2, 2024 $182K$173K$9K$745K 990 PDF
FY2022Filed with the IRS Nov 12, 2022 $180K$173K$7K$736K 990 PDF
FY2021Filed with the IRS May 12, 2022 $185K$170K$14K$729K 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 FY2023 990 (6 parts)
Part I · Summary $181,677 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $143,743$136,128
I-9 Program service revenuePrior year $35,515$41,373
I-10 Investment incomePrior year $340$4,176
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $179,598$181,677
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 $104,465$109,674
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $68,217$62,921
I-18 Total expensesPrior year $172,682$172,595
I-19 Revenue less expensesPrior year $6,916$9,082
Part VI · Governance 14 of 14 board members independent, 2 to look at
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-13 Written whistleblower policyNo
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-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $181,677 across 12 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$136,128
VIII-1f All other contributions, gifts and grants$0
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$136,128
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $41,373 · Unrelated business $0 · Excluded from tax $0$41,373
VIII-3 Investment incomeRelated to mission $4,176 · Unrelated business $0 · Excluded from tax $0$4,176
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $45,549 · Unrelated business $0 · Excluded from tax $0$181,677
Part IX · Statement of functional expenses $172,595 across 9 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $54,249 · Management $40,061 · Fundraising $0$94,310
IX-8 Pension plan contributionsPrograms $5,425 · Management $7,772 · Fundraising $0$13,197
IX-9 Other employee benefitsPrograms $465 · Management $199 · Fundraising $0$664
IX-10 Payroll taxesPrograms $882 · Management $621 · Fundraising $0$1,503
IX-12 Advertising and promotionPrograms $36 · Management $0 · Fundraising $0$36
IX-13 Office expensesPrograms $2,081 · Management $892 · Fundraising $0$2,973
IX-16 OccupancyPrograms $11,181 · Management $4,792 · Fundraising $0$15,973
IX-19 Conferences, conventions and meetingsPrograms $16,000 · Management $0 · Fundraising $0$16,000
IX-24 Other expenses (24a–d)Programs $27,939 · Management $0 · Fundraising $0$27,939
IX-25 Total functional expensesPrograms $118,258 · Management $54,337 · Fundraising $0$172,595
Part X · Balance sheet $744,914 assets, 10 lines filed
X-2 Savings and temporary cash investmentsStart of year $176,232$185,314
X-10c Land, buildings and equipment, netStart of year $540,000$540,000
X-15 Other assetsStart of year $19,600$19,600
X-16 Total assetsStart of year $735,832$744,914
X-26 Total liabilitiesStart of year $0$0
X-29 Capital stock or trust principalStart of year $0$0
X-30 Paid-in or capital surplusStart of year $0$0
X-31 Retained earnings or endowmentStart of year $735,832$744,914
X-32 Total net assets or fund balancesStart of year $735,832$744,914
X-33 Total liabilities and net assetsStart of year $735,832$744,914
Part XI · Reconciliation of net assets $744,914 net assets at year end
XI-1 Total revenue$181,677
XI-2 Total expenses$172,595
XI-3 Revenue less expenses$9,082
XI-4 Net assets at start of year$735,832
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$744,914

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.