Samuels Library Incorporated FY2021 filing

Tax-deductible

Front Royal, VA501(c)(3)EducationEIN 54-0610300Revenue $1.5M in FY2021

On file with the IRSsamuelslibrary.net330 E Criser Rd, 22630-2150 · Front Royal, VATax-exempt since Jul 1977Publicly supported charity — 170(b)(1)(A)(vi)

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Operation of a public libaray

501(c)(3) charity; gifts are tax-deductible.
78¢ of each $1 spent went to programs.
$123K 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
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
5 of 5
filings with a surplus
Average surplus $232K a year · 13% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
78%
of spending
Looks good: 78% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$123K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $63K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$48K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.5M
Spent
$1.4M
To programs
78%
Net assets
$1.4M
By yearFY2021–FY2025
Revenue
$1.5M
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$1.5M
FY2022$1.4M
FY2023$1.4M
FY2024$2.1M
FY2025$2.2M
Expenses
$1.4M
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$1.4M
FY2022$1.4M
FY2023$1.4M
FY2024$1.5M
FY2025$1.7M
Net assets
$1.4M
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$1.4M
FY2022$1.2M
FY2023$1.3M
FY2024$1.9M
FY2025$2.5M

From the FY2021 Form 990 (year ending June 2021) · 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 (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1977.

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

Where the money goes

78 cents of each dollar spent went to programs.

Program services 78% · $1.1M Management & general 20% · $280K 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

17 people listed on the 990; $123K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Director of Operations
$80,666Pt VII · Sec A
Library Director
$42,500Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
County Representative
$0Pt VII · Sec A
Member at Large
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Eileen Grady’s $94K as Director of Operations is at the 27th percentile of top reported officer pay among 3395 $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 · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Eileen Grady$94,106$89,496$79,400$79,139$80,666
Michelle Ross—$78,415$90,230$82,250$42,500
Erin Rooney$78,158$53,468———

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 Samuels Library Incorporated 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

Samuels Library Incorporated is an education nonprofit based in Front Royal, VA.

Provided by the organization

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1 program · $1.1M · in their own filed words · FY2020
01

Operation of a public library

$1.1Mprogram 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 · FY2025
Total grants receivedfrom 1 funder$63K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$1.5M
Ln 12
Gifts and grantsLn 1h$1.4M
Other incomeLn 4–11$39K
Investment incomeLn 3$26K
Money outPt IX
$1.4M
Ln 25
Programscol B$1.1M
Managementcol C$280K
Fundraisingcol D$23K
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$139K
Total assetsLn 16$1.4M
LiabilitiesLn 26$48K
PeoplePt VI, VII
17
listed · VII A
PaidVII A2
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.4M
Government grantsLn 1e$1.3M
Fees for servicesLn 2g$13K
Investment incomeLn 3$26K
Other incomeLn 4–11$39K
Gains on assetsLn 7−$441
Total revenueLn 12$1.5M
Assets in detailPt X, end of year
CashLn 1$92K
SavingsLn 2$47K
Cash and savings togetherLn 1–2$139K
InvestmentsLn 11–13$984K
Land, buildings, equipmentLn 10c$281K
Total assetsLn 16$1.4M
LiabilitiesLn 26$48K
Net assetsLn 32$1.4M
OperationsPt I, VI
EmployeesI 525
VolunteersI 691
Fiscal year endsHeaderJune
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$251K$139K
InvestmentsLn 11–13$717K$984K
Land, buildings, equipmentLn 10c$277K$281K
Total assetsLn 16$1.2M$1.4M
LiabilitiesLn 26$200K$48K
Net assetsLn 32$1.0M$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$162K$8K$146K$8K
Other salaries and wagesLn 7$533K$459K$63K$11K
Pension plan contributionsLn 8$27K$18K$8K$740
Other employee benefitsLn 9$90K$61K$27K$2K
Payroll taxesLn 10$53K$36K$16K$1K
Legal feesLn 11b$863$863
Accounting feesLn 11c$10K$10K
Investment management feesLn 11f$1K$1K
Office expensesLn 13$14K$13K$686
Information technologyLn 14$107K$107K
OccupancyLn 16$74K$71K$4K
TravelLn 17$8K$8K
InterestLn 20$2$2
Depreciation, depletion and amortizationLn 22$50K$48K$3K
InsuranceLn 23$7K$7K$359
Other expenses (24a–d)Ln 24$226K$226K
All other expensesLn 24e$13K$13K$90
Total functional expensesLn 25$1.4M$1.1M$280K$23K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $2.2M$1.7M$488K$2.5M 990 PDF
FY2024 $2.1M$1.5M$528K$1.9M 990 PDF
FY2023 $1.4M$1.4M$2K$1.3M 990 PDF
FY2022 $1.4M$1.4M$18K$1.2M 990 PDF
FY2021 Viewing $1.5M$1.4M$124K$1.4M 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 $1,503,993 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,202,302$1,425,601
I-9 Program service revenuePrior year $26,986$12,726
I-10 Investment incomePrior year $28,062$26,478
I-11 Other revenuePrior year $44,334$39,188
I-12 Total revenuePrior year $1,301,684$1,503,993
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 $878,494$866,809
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $530,652$513,125
I-18 Total expensesPrior year $1,409,146$1,379,934
I-19 Revenue less expensesPrior year −$107,462$124,059
Part VI · Governance 15 of 15 board members independent, no flags
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
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 $1,503,993 across 9 lines filed
Lines not itemized here account for $1,784 of total revenue; see the IRS return.
VIII-1e Government grants$1,315,739
VIII-1f All other contributions, gifts and grants$109,862
VIII-1h Total contributions, gifts and grants$1,425,601
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $12,726$12,726
VIII-3 Investment incomeExcluded from tax $26,919$26,919
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$441−$441
VIII-8 Net income from fundraising eventsExcluded from tax $17,970$17,970
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $19,434$19,434
VIII-12 Total revenueRelated to mission $33,944 · Unrelated business $0 · Excluded from tax $44,448$1,503,993
Part IX · Statement of functional expenses $1,379,934 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $8,400 · Management $145,875 · Fundraising $8,120$162,395
IX-7 Other salaries and wagesPrograms $459,465 · Management $63,252 · Fundraising $10,647$533,364
IX-8 Pension plan contributionsPrograms $18,443 · Management $8,244 · Fundraising $740$27,427
IX-9 Other employee benefitsPrograms $60,639 · Management $27,104 · Fundraising $2,432$90,175
IX-10 Payroll taxesPrograms $35,941 · Management $16,065 · Fundraising $1,442$53,448
IX-11b Legal feesManagement $863$863
IX-11c Accounting feesManagement $10,435$10,435
IX-11f Investment management feesManagement $1,237$1,237
IX-13 Office expensesPrograms $13,028 · Management $686$13,714
IX-14 Information technologyPrograms $107,471$107,471
IX-16 OccupancyPrograms $70,763 · Management $3,724$74,487
IX-17 TravelPrograms $8,062$8,062
IX-20 InterestPrograms $2$2
IX-22 Depreciation, depletion and amortizationPrograms $47,970 · Management $2,525$50,495
IX-23 InsurancePrograms $6,817 · Management $359$7,176
IX-24 Other expenses (24a–d)Programs $225,733$225,733
IX-24e All other expensesPrograms $13,360 · Management $90$13,450
IX-25 Total functional expensesPrograms $1,076,094 · Management $280,459 · Fundraising $23,381$1,379,934
Part X · Balance sheet $1,420,022 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $82,948$92,079
X-2 Savings and temporary cash investmentsStart of year $167,761$47,207
X-4 Accounts receivableStart of year $175$175
X-9 Prepaid expenses and deferred chargesStart of year $0$15,812
X-10c Land, buildings and equipment, netStart of year $276,744$280,595
X-11 Publicly traded securitiesStart of year $717,474$984,154
X-16 Total assetsStart of year $1,245,102$1,420,022
X-17 Accounts payable and accrued expensesStart of year $39,838$28,439
X-25 Other liabilitiesStart of year $19,944$19,944
X-26 Total liabilitiesStart of year $199,632$48,383
X-27 Net assets without donor restrictionsStart of year $1,045,470$1,351,639
X-28 Net assets with donor restrictions$20,000
X-32 Total net assets or fund balancesStart of year $1,045,470$1,371,639
X-33 Total liabilities and net assetsStart of year $1,245,102$1,420,022
Part XI · Reconciliation of net assets $1,371,639 net assets at year end
XI-1 Total revenue$1,503,993
XI-2 Total expenses$1,379,934
XI-3 Revenue less expenses$124,059
XI-4 Net assets at start of year$1,045,470
XI-5 Net unrealized gains (losses) on investments$202,110
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,371,639

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

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