Girard Public Library EIN 48-0735327

Girard Public Library

EIN  48-0735327 Public charity (501(c)(3)) Girard, KS
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
an education nonprofit
Leadership
Barbara Bailey · Library Dire · $52K
Money in and out
$294K revenue, $278K expenses
Bottom line
100% program efficiency

Girard Public Library is an education nonprofit based in Girard, KS. For fiscal year 2025 it reported $294K in revenue, $278K in expenses, and $92K in net assets.Pt I

Where the money goes · FY2025
Total revenue
$294K
Pt VIII · Ln 12
Total expenses
$278K
Pt IX · Ln 25
Net assets
$92K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $16K
Where spending went · Part IX cols B–D
Program services $1.00
Program efficiency
100%
of spending reaches programs0% vs prior filing year
Operating runway
4.0mo
months of highly liquid reserves at operating expense rate▲ +18% vs prior filing year
Surplus margin
+5%
revenue over expenses, this year▲ +506% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$294K
FY2025▲ +9%
Expenses
$278K
FY2025▲ +2%
Total assets
$92K
FY2025▲ +21%
Total liabilities
$0
FY2025
Total revenue
$294K
Pt VIII · Ln 12
Total expenses
$278K
Pt IX · Ln 25
Net assets
$92K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$16K
Total assetsPt X · Ln 16$92K
Program-expense ratioPt IX · col B100%
Voting members of governing bodyPt I · Ln 37
Independent voting membersPt I · Ln 47
Mission & Programs · Part III

Where the work happens

1 program service account for $278K of program spending, described in the organization's own filed words · FY2025.
01

Provide books, periodicals, videos and other material for use by the general public.

$278Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CGirard Public Library
EINHdr · item D48-0735327
Principal addressHdr · item CGirard, KS
WebsiteHdr · item Jgirardpubliclibrary.net
Year of formationHdr · item Lpending
State of legal domicileHdr · item MKS
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B70Z)
Ruling yearIRS BMFAug 1995

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a7
Independent voting membersPt VI · Ln 1b7
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Library Dire
$52,136Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Ex-Officio M
$0Pt VII · Sec A

Barbara Bailey’s $52K as Library Dire is at the 44th percentile of top reported officer pay among 1616 $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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Barbara Bailey$52,136$52,136$46,999$48,695$47,298$45,353

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
Contributions & grants$281K · 96%
Other revenue$9K · 3%
Program service revenue$3K · 1%
Contributions & grants96%$281K
Other revenue3%$9K
Program service revenue1%$3K
Investment income$835
— government grantsLn 1e$265K
Total revenueLn 12$294K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $1.00
Program services100%$278K
Total functional expensesLn 25$278K

Balance Sheet

Part X · end of year
CashLn 1$92K
Total assetsLn 16$92K
Total liabilitiesLn 26$0
Total net assetsLn 32$92K
Months of cash on handcomputed4.0

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $92K · Operating expenses/yr $278K
4.0 months
Where the money goes
Program services
Program services $278K · Total expenses $278K
100%
Management & General
Management & general $0 · Total expenses $278K
0%
Fundraising
Fundraising $0 · Total expenses $278K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $18K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $281K · Total revenue $294K
96%
Government reliance
Government grants $265K · Total revenue $294K
90%
Earned-income share
Program service revenue $3K · Total revenue $294K
1%
Investment reliance
Investment income $835 · Total revenue $294K
0%
Program self-sufficiency
Program service revenue $3K · Total expenses $278K
1%
Growth & trend
Revenue growth (YoY)
This year $294K · Prior year $268K
+9%
Revenue CAGR
FY2020 $259K · FY2025 $294K
+3%
Net-asset trend (YoY)
End of year $92K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $294K · Expenses $278K
+5%
Liabilities-to-Assets
Total liabilities — · Total assets $92K
Net-asset ratio
Net assets $92K · Total assets $92K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $92K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Barbara Bailey · Reported title LIBRARY DIRE · Highest reported compensation $52K · Total expenses $278K
19%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $222K · Total expenses $278K
80%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 100%
Overhead ratio 0%
Fundraising cost ratio 0%
Revenue growth 9%
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.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 2 funders$8K

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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
FY2025 (Latest)$294K revenue · viewing · ⤓ 990 PDF
FY2024$268K revenue · ⤓ 990 PDF
FY2023$276K revenue · ⤓ 990 PDF
FY2022$250K revenue · ⤓ 990 PDF
FY2021$283K revenue · ⤓ 990 PDF
FY2020$259K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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