The primary exempt purpose of the Cass District Library is to serve as a public Library for the residents of the governmental units within the library's service area (all of Cass county, mi except the townships of marcellus, silver creek, wayne, and the city of dowagiac). The Cass District Library provides typical public Library services, specifically providing and maintaining materials for the general public to use in-house and for members of the library's service area to borrow. The Cass District Library maintains a non-circulating local history and genealogy reference center and also provides no-cost informational and educational programs for children and adults.

501(c)(3) charity; gifts are tax-deductible.
77¢ of each $1 spent went to programs.
$73K 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $893K a year · 34% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$73K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
9 mo
of spending, in cash
Looks good: 9.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.3M
56% of total assets
Fine: liabilities are 56% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.4M
+5% vs prior year
Spent
$1.3M
To programs
77%
Net assets
$972K
By yearFY2020–FY2024
Revenue
$1.4M
FY2021▲ +5%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.3M
FY2021$1.4M
FY2022$1.5M
FY2023$1.8M
FY2024$7.1M
Expenses
$1.3M
FY2021▲ +1%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.3M
FY2021$1.3M
FY2022$1.6M
FY2023$1.5M
FY2024$2.9M
Net assets
$972K
FY2021▲ +11%
Tap a bar for its year
Net assets by fiscal year
FY2020$878K
FY2021$972K
FY2022$875K
FY2023$1.2M
FY2024$5.3M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 2002.

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

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $1.0M Management & general 21% · $281K Fundraising 2% · $23K

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

8 people listed on the 990; $73K paid to officers and key staff.

Part VII, Section A · reportable compensation
Library Dire
$72,590Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Barbara Gordon’s $83K as Library Director is at the 20th percentile of top reported officer pay among 3394 $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.

See Cass District 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 15aYes

Programs and updates

Provides library services, educational programs, and local history resources for Cass County residents.

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2 programs · $1.0M · in their own filed words · FY2021
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.

$996Kprogram 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.

$25Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Other incomeLn 4–11$1.3M
Gifts and grantsLn 1h$119K
Fees for servicesLn 2g$13K
Money outPt IX
$1.3M
Ln 25
Programscol B$1.0M
Managementcol C$281K
Fundraisingcol D$23K
Owns and owesPt X
$972K
net assets · Ln 32
Cash and savingsLn 1–2$1.0M
Total assetsLn 16$2.2M
LiabilitiesLn 26$1.3M
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$119K
Government grantsLn 1e$116K
Fees for servicesLn 2g$13K
Investment incomeLn 3$210
Other incomeLn 4–11$1.3M
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$1.0M
Cash and savings togetherLn 1–2$1.0M
Other assetsLn 15$1.2M
Total assetsLn 16$2.2M
LiabilitiesLn 26$1.3M
Net assetsLn 32$972K
OperationsPt I, VI
EmployeesI 523
VolunteersI 65
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$899K$1.0M
Total assetsLn 16$2.1M$2.2M
LiabilitiesLn 26$1.2M$1.3M
Net assetsLn 32$878K$972K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$73K$4K$58K$11K
Other salaries and wagesLn 7$457K$381K$69K$7K
Pension plan contributionsLn 8$26K$19K$6K$885
Other employee benefitsLn 9$76K$55K$18K$3K
Payroll taxesLn 10$39K$28K$9K$1K
Legal feesLn 11b$6K$6K
Accounting feesLn 11c$11K$11K
Office expensesLn 13$11K$2K$10K
Information technologyLn 14$72K$36K$36K
OccupancyLn 16$65K$44K$22K
TravelLn 17$2K$30$2K
InsuranceLn 23$18K$18K
Other expenses (24a–d)Ln 24$424K$395K$29K
All other expensesLn 24e$46K$40K$5K
Total functional expensesLn 25$1.3M$1.0M$281K$23K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $7.1M$2.9M$4.1M$5.3M 990 PDF
FY2023 $1.8M$1.5M$292K$1.2M 990 PDF
FY2022 $1.5M$1.6M−$97K$875K 990 PDF
FY2021 Viewing $1.4M$1.3M$94K$972K 990 PDF
FY2020 $1.3M$1.3M$36K$878K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $1,419,366 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $65,623$119,281
I-9 Program service revenuePrior year $16,112$12,769
I-10 Investment incomePrior year $3,404$210
I-11 Other revenuePrior year $1,263,157$1,287,106
I-12 Total revenuePrior year $1,348,296$1,419,366
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $643,374$669,564
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $668,437$655,434
I-18 Total expensesPrior year $1,311,811$1,324,998
I-19 Revenue less expensesPrior year $36,485$94,368
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,419,366 across 7 lines filed
VIII-1e Government grants$116,239
VIII-1f All other contributions, gifts and grants$3,042
VIII-1h Total contributions, gifts and grants$119,281
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $12,769$12,769
VIII-3 Investment incomeExcluded from tax $210$210
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,287,106$1,287,106
VIII-12 Total revenueRelated to mission $1,299,875 · Excluded from tax $210$1,419,366
Part IX · Statement of functional expenses $1,324,998 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $3,629 · Management $58,072 · Fundraising $10,889$72,590
IX-7 Other salaries and wagesPrograms $380,648 · Management $68,780 · Fundraising $7,266$456,694
IX-8 Pension plan contributionsPrograms $18,742 · Management $6,187 · Fundraising $885$25,814
IX-9 Other employee benefitsPrograms $55,015 · Management $18,161 · Fundraising $2,599$75,775
IX-10 Payroll taxesPrograms $28,091 · Management $9,273 · Fundraising $1,327$38,691
IX-11b Legal feesManagement $6,043$6,043
IX-11c Accounting feesManagement $10,620$10,620
IX-13 Office expensesPrograms $1,566 · Management $9,521$11,087
IX-14 Information technologyPrograms $35,995 · Management $35,994$71,989
IX-16 OccupancyPrograms $43,736 · Management $21,542$65,278
IX-17 TravelPrograms $30 · Management $2,150$2,180
IX-23 InsurancePrograms $18,276$18,276
IX-24 Other expenses (24a–d)Programs $395,134 · Management $29,320$424,454
IX-24e All other expensesPrograms $40,458 · Management $5,049$45,507
IX-25 Total functional expensesPrograms $1,021,320 · Management $280,712 · Fundraising $22,966$1,324,998
Part X · Balance sheet $2,228,368 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $898,503$1,022,606
X-15 Other assetsStart of year $1,168,428$1,205,762
X-16 Total assetsStart of year $2,066,931$2,228,368
X-17 Accounts payable and accrued expensesStart of year $26,704$50,941
X-19 Deferred revenueStart of year $1,162,706$1,205,538
X-26 Total liabilitiesStart of year $1,189,410$1,256,479
X-27 Net assets without donor restrictionsStart of year $877,521$971,889
X-32 Total net assets or fund balancesStart of year $877,521$971,889
X-33 Total liabilities and net assetsStart of year $2,066,931$2,228,368
Part XI · Reconciliation of net assets $971,889 net assets at year end
XI-1 Total revenue$1,419,366
XI-2 Total expenses$1,324,998
XI-3 Revenue less expenses$94,368
XI-4 Net assets at start of year$877,521
XI-10 Net assets at end of year$971,889

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

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