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Cass District Library EIN 38-3144404

Cass District Library FY2020 filing

EIN  38-3144404 Public charity (501(c)(3)) Cassopolis, MI Founded 1993
Form 990 (PDF)
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →
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Verified accurate 8/17/26 · see original filing: IRS
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Size
$1–10M
What they do
Provides library services, educational programs, and local history resources for Cass County residents.
Leadership
Barbara Gordon · Library Dire · $72K
Money in and out
$1.3M revenue, $1.3M expenses
Bottom line
80% program efficiency

Provides library services, educational programs, and local history resources for Cass County residents. For fiscal year 2020 it reported $1.3M in revenue, $1.3M in expenses, and $878K in net assets.Pt I

Where the money goes · FY2020
Total revenue
$1.3M
Pt VIII · Ln 12
Total expenses
$1.3M
Pt IX · Ln 25
Net assets
$878K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $36K
Where spending went · Part IX cols B–D
Program services $0.80 Management & general $0.18 Fundraising $0.02
Program efficiency
80%
of spending reaches programs
Operating runway
8.2mo
months of highly liquid reserves at operating expense rate
Surplus margin
+3%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2020 · Form 990
Revenue
$1.3M
FY2020
Expenses
$1.3M
FY2020
Total assets
$2.1M
FY2020
Total liabilities
$1.2M
FY2020
Total revenue
$1.3M
Pt VIII · Ln 12
Total expenses
$1.3M
Pt IX · Ln 25
Net assets
$878K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$36K
Total assetsPt X · Ln 16$2.1M
Program-expense ratioPt IX · col B80%
Voting members of governing bodyPt I · Ln 38
Independent voting membersPt I · Ln 48
Mission & Programs · Part III

Where the work happens

2 program services account for $1.1M of program spending, described in the organization's own filed words · FY2020.
01

Purchase and maintenance of materials for the circulating collection. These include books, movies, and music in both physical and digital formats. Books are purchased in hardcover, softcover, large print, digital, audio on CD and digital audio formats. Movies are purchased on DVD and in digital format.

$1.0Mprogram expense
02

Story hour programs are provided for infants, toddlers, and preschoolers. The library provides a summer reading program for all ages and informational and entertainment programs throughout the year for all ages.

$20Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CCass District Library
EINHdr · item D38-3144404
Principal addressHdr · item CCassopolis, MI
WebsiteHdr · item Jcass.lib.mi.us
Year of formationHdr · item L1993
State of legal domicileHdr · item MMI
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B70)
Ruling yearIRS BMFJan 2002

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a8
Independent voting membersPt VI · Ln 1b8
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Barbara Gordon
Library Dire
$72,354Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Nancy Stoner
President
$0Pt VII · Sec A
Kay McAdam
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
Al Smouse
Trustee
$0Pt VII · Sec A

Barbara Gordon’s $83K as Library Director is at the 21st percentile of top reported officer pay among 3392 $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 · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Barbara Gordon$82,589$78,309$75,370$72,590$72,354

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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Statement of Revenue

Part VIII
Other revenue$1.3M · 94%
Contributions & grants$66K · 5%
Program service revenue$16K · 1%
Other revenue94%$1.3M
Contributions & grants5%$66K
Program service revenue1%$16K
Investment income$3K
— government grantsLn 1e$56K
Total revenueLn 12$1.3M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.80 Management & general $0.18 Fundraising $0.02
Program services80%$1.1M
Management & general18%$232K
Fundraising2%$26K
Total functional expensesLn 25$1.3M

Balance Sheet

Part X · end of year
CashLn 1$899K
Total assetsLn 16$2.1M
Total liabilitiesLn 26$1.2M
Total net assetsLn 32$878K
Months of cash on handcomputed8.2

Financial Metrics

Form 990 · FY2020 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $899K · Operating expenses/yr $1.3M
8.2 months
Where the money goes
Program services
Program services $1.1M · Total expenses $1.3M
80%
Management & General
Management & general $232K · Total expenses $1.3M
18%
Fundraising
Fundraising $26K · Total expenses $1.3M
2%
Cost to raise $1
Fundraising expense $26K · Solicited contributions $10K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $66K · Total revenue $1.3M
5%
Government reliance
Government grants $56K · Total revenue $1.3M
4%
Earned-income share
Program service revenue $16K · Total revenue $1.3M
1%
Investment reliance
Investment income $3K · Total revenue $1.3M
0%
Program self-sufficiency
Program service revenue $16K · Total expenses $1.3M
1%
Growth & trend
Revenue growth (YoY)
This year $1.3M · Prior year —
No prior year on file
Net-asset trend (YoY)
End of year $878K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $1.3M · Expenses $1.3M
+3%
Liabilities-to-Assets
Total liabilities — · Total assets $2.1M
—
Net-asset ratio
Net assets $878K · Total assets $2.1M
42%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $2.1M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Barbara Gordon · Reported title LIBRARY DIRE · Highest reported compensation $72K · Total expenses $1.3M
6%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $643K · Total expenses $1.3M
49%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 80%——
Overhead ratio 18%——
Fundraising cost ratio 40%——
Legal fee ratio 0%——
Accounting fee ratio 1%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Similar Organizations

Closest in mission — by what they do
Mechanicville District Public LibraryNY
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Blair County Library System INCPA
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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$7.1M revenue · ⤓ 990 PDF
FY2023$1.8M revenue · ⤓ 990 PDF
FY2022$1.5M revenue · ⤓ 990 PDF
FY2021$1.4M revenue · ⤓ 990 PDF
FY2020$1.3M revenue · viewing · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2020IRS
Classification, formation year, addressIRS Business Master File
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