Dr Evarts Library District FY2021 filing

Tax-deductible

Athens, NY501(c)(3)Since 2008EducationEIN 38-3710387Revenue $377K in FY2021

On file with the IRSdrevartslibrary.org80 2nd St, 12015-1322 · Athens, NYTax-exempt since Sep 2006Publicly supported charity — 170(b)(1)(A)(vi)

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Library servicing the general public by providing reading materials & electronic media sources as well as programing for the community

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$70K 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

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
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
6 of 6
filings with a surplus
Average surplus $237K a year · 58% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$70K
to officers and key staff · 51% of spending
Concern: pay to officers and key staff is 51% of spending; over 30%.
Pt VII · Sec A
Cash reserves
40 mo
of spending, in cash
Looks good: 40.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $16K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$116K
17% of total assets
Looks good: liabilities are 17% of assets; 50% or less.
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
$377K
+126% vs prior year
Spent
$139K
To programs
100%
Net assets
$582K
By yearFY2020–FY2025
Revenue
$377K
FY2021▲ +126%
Tap a bar for its year
Revenue by fiscal year
FY2020$166K
FY2021$377K
FY2022$267K
FY2023$312K
FY2024$587K
FY2025$745K
Expenses
$139K
FY2021▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$133K
FY2021$139K
FY2022$180K
FY2023$179K
FY2024$202K
FY2025$201K
Net assets
$582K
FY2021▲ +69%
Tap a bar for its year
Net assets by fiscal year
FY2020$344K
FY2021$582K
FY2022$670K
FY2023$804K
FY2024$1.2M
FY2025$1.7M

From the FY2021 Form 990 · see the original

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You’re viewing the FY2021 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 Sep 2006.

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% · $139K

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

16 people listed on the 990; $70K paid to officers and key staff.

Part VII, Section A · reportable compensation
$40,432Pt VII · Sec A
$9,730Pt VII · Sec A
$6,318Pt VII · Sec A
$5,792Pt VII · Sec A
$5,174Pt VII · Sec A
$1,529Pt VII · Sec A
$1,213Pt VII · Sec A
$0Pt VII · Sec A

Kim Benjamin’s $16K as Director is at the 12th 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 · 8 named individuals · Part VII

NameFY2023FY2022FY2021FY2020
Kim Benjamin$15,824$51,050——
Benjamin Kimberly——$40,432—
S Gruber———$16,306
J Grounds———$11,274
Fraser Khaterine——$9,730—
J Giarraputo$9,231———
Arno Mayrose——$6,318—
Cords M Jo——$5,792—

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

Provides books, digital media, and community programs for everyone to enjoy.

Questions for Dr Evarts Library District

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Provided by the organization

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1 program · $139K · in their own filed words · FY2021
01

Library servicing the general public by providing misc reading materials and electronic media sources as well as programing for the comunity

$139Kprogram 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$16K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$377K
Ln 12
Other incomeLn 4–11$223K
Fees for servicesLn 2g$134K
Gifts and grantsLn 1h$19K
Money outPt IX
$139K
Ln 25
Programscol B$139K
Owns and owesPt X
$582K
net assets · Ln 32
Cash and savingsLn 1–2$462K
Total assetsLn 16$698K
LiabilitiesLn 26$116K
PeoplePt VI, VII
16
listed · VII A
PaidVII A7
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$19K
Government grantsLn 1e$1K
Fees for servicesLn 2g$134K
Investment incomeLn 3$1K
Other incomeLn 4–11$223K
Total revenueLn 12$377K
Assets in detailPt X, end of year
SavingsLn 2$462K
Cash and savings togetherLn 1–2$462K
Land, buildings, equipmentLn 10c$235K
Total assetsLn 16$698K
LiabilitiesLn 26$116K
Net assetsLn 32$582K
OperationsPt I, VI
EmployeesI 56
VolunteersI 612
Fiscal year endsHeaderDecember
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 FY21End FY21
Cash and savingsLn 1–2$563K$462K
Land, buildings, equipmentLn 10c$38K$235K
Total assetsLn 16$602K$698K
LiabilitiesLn 26$258K$116K
Net assetsLn 32$344K$582K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$70K$70K
Other salaries and wagesLn 7$4K$4K
Payroll taxesLn 10$5K$5K
Accounting feesLn 11c$8K$8K
Other fees for servicesLn 11g$5K$5K
Advertising and promotionLn 12$189$189
Office expensesLn 13$11K$11K
Information technologyLn 14$9K$9K
TravelLn 17$865$865
Conferences, conventions and meetingsLn 19$430$430
Depreciation, depletion and amortizationLn 22$9K$9K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$12K$12K
Total functional expensesLn 25$139K$139K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $745K$201K$545K$1.7M 990 PDF
FY2024 $587K$202K$385K$1.2M 990 PDF
FY2023 $312K$179K$134K$804K 990 PDF
FY2022 $267K$180K$87K$670K 990 PDF
FY2021 Viewing $377K$139K$238K$582K 990 PDF
FY2020 $166K$133K$33K$344K 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 FY2021 990 (6 parts)
Part I · Summary $376,837 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $20,535$19,179
I-9 Program service revenuePrior year $130,901$133,638
I-10 Investment incomePrior year $1,170$1,098
I-11 Other revenuePrior year $13,802$222,922
I-12 Total revenuePrior year $166,408$376,837
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $72,443$79,316
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $60,963$59,409
I-18 Total expensesPrior year $133,406$138,725
I-19 Revenue less expensesPrior year $33,002$238,112
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $376,837 across 7 lines filed
VIII-1e Government grants$1,000
VIII-1f All other contributions, gifts and grants$18,179
VIII-1h Total contributions, gifts and grants$19,179
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $133,638$133,638
VIII-3 Investment incomeRelated to mission $1,098$1,098
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $222,922$222,922
VIII-12 Total revenueRelated to mission $357,658 · Unrelated business $0 · Excluded from tax $0$376,837
Part IX · Statement of functional expenses $138,725 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $70,187$70,187
IX-7 Other salaries and wagesPrograms $3,760$3,760
IX-10 Payroll taxesPrograms $5,369$5,369
IX-11c Accounting feesPrograms $8,488$8,488
IX-11g Other fees for servicesPrograms $5,018$5,018
IX-12 Advertising and promotionPrograms $189$189
IX-13 Office expensesPrograms $11,255$11,255
IX-14 Information technologyPrograms $8,556$8,556
IX-17 TravelPrograms $865$865
IX-19 Conferences, conventions and meetingsPrograms $430$430
IX-22 Depreciation, depletion and amortizationPrograms $8,856$8,856
IX-23 InsurancePrograms $3,661$3,661
IX-24 Other expenses (24a–d)Programs $12,091$12,091
IX-25 Total functional expensesPrograms $138,725 · Management $0 · Fundraising $0$138,725
Part X · Balance sheet $697,513 assets, 9 lines filed
X-2 Savings and temporary cash investmentsStart of year $563,211$462,219
X-10c Land, buildings and equipment, netStart of year $37,874$235,294
X-16 Total assetsStart of year $601,628$697,513
X-17 Accounts payable and accrued expensesStart of year $3,431$73,585
X-19 Deferred revenueStart of year $254,652$42,271
X-26 Total liabilitiesStart of year $258,083$115,856
X-27 Net assets without donor restrictionsStart of year $343,545$581,657
X-32 Total net assets or fund balancesStart of year $343,545$581,657
X-33 Total liabilities and net assetsStart of year $601,628$697,513
Part XI · Reconciliation of net assets $581,657 net assets at year end
XI-1 Total revenue$376,837
XI-2 Total expenses$138,725
XI-3 Revenue less expenses$238,112
XI-4 Net assets at start of year$343,545
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$581,657

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

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