Operation of a public libaray

501(c)(3) charity; gifts are tax-deductible.
78¢ of each $1 spent went to programs.
$161K 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

FY2022 · 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
$161K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
1 mo
of spending, in cash
Plus $891K in investments, Pt X · Ln 11–13
Fine: 1.1 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
$32K
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
$1.4M
-7% vs prior year
Spent
$1.4M
To programs
78%
Net assets
$1.2M
By yearFY2021–FY2025
Revenue
$1.4M
FY2022▼ -7%
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
FY2022-0.09%
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
$1.2M
FY2022▼ -11%
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 FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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% · $275K 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; $161K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Library Director
$82,250Pt VII · Sec A
Director of Operations
$79,139Pt 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.

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1 program · $1.1M · in their own filed words · FY2021
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 FY2022 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Gifts and grantsLn 1h$1.3M
Other incomeLn 4–11$56K
Investment incomeLn 3$48K
Money outPt IX
$1.4M
Ln 25
Programscol B$1.1M
Managementcol C$275K
Fundraisingcol D$23K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$125K
Total assetsLn 16$1.3M
LiabilitiesLn 26$32K
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$1.3M
Government grantsLn 1e$1.2M
Fees for servicesLn 2g$21K
Investment incomeLn 3$48K
Other incomeLn 4–11$56K
Gains on assetsLn 7$16K
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$105K
SavingsLn 2$20K
Cash and savings togetherLn 1–2$125K
InvestmentsLn 11–13$891K
Land, buildings, equipmentLn 10c$230K
Total assetsLn 16$1.3M
LiabilitiesLn 26$32K
Net assetsLn 32$1.2M
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 FY22End FY22
Cash and savingsLn 1–2$139K$125K
InvestmentsLn 11–13$984K$891K
Land, buildings, equipmentLn 10c$281K$230K
Total assetsLn 16$1.4M$1.3M
LiabilitiesLn 26$48K$32K
Net assetsLn 32$1.4M$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$164K$9K$147K$8K
Other salaries and wagesLn 7$536K$468K$57K$11K
Pension plan contributionsLn 8$32K$22K$9K$856
Other employee benefitsLn 9$74K$50K$22K$2K
Payroll taxesLn 10$54K$37K$16K$1K
Accounting feesLn 11c$11K$11K
Investment management feesLn 11f$5K$5K
Office expensesLn 13$18K$17K$878
Information technologyLn 14$75K$75K
OccupancyLn 16$83K$79K$4K
TravelLn 17$13K$13K
InterestLn 20$945$945
Depreciation, depletion and amortizationLn 22$56K$53K$3K
InsuranceLn 23$6K$6K$302
Other expenses (24a–d)Ln 24$236K$236K
All other expensesLn 24e$17K$17K$95
Total functional expensesLn 25$1.4M$1.1M$275K$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 Viewing $1.4M$1.4M$18K$1.2M 990 PDF
FY2021 $1.5M$1.4M$124K$1.4M 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 FY2022 990 (6 parts)
Part I · Summary $1,396,617 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,425,601$1,271,054
I-9 Program service revenuePrior year $12,726$20,813
I-10 Investment incomePrior year $26,478$48,339
I-11 Other revenuePrior year $39,188$56,411
I-12 Total revenuePrior year $1,503,993$1,396,617
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 $866,809$858,983
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $513,125$519,700
I-18 Total expensesPrior year $1,379,934$1,378,683
I-19 Revenue less expensesPrior year $124,059$17,934
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 $1,396,617 across 9 lines filed
Lines not itemized here account for $1,926 of total revenue; see the IRS return.
VIII-1e Government grants$1,176,320
VIII-1f All other contributions, gifts and grants$94,734
VIII-1h Total contributions, gifts and grants$1,271,054
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $20,813$20,813
VIII-3 Investment incomeExcluded from tax $32,257$32,257
VIII-7 Net gain or loss on sales of assetsExcluded from tax $16,082$16,082
VIII-8 Net income from fundraising eventsExcluded from tax $36,503$36,503
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $17,982$17,982
VIII-12 Total revenueRelated to mission $40,721 · Unrelated business $0 · Excluded from tax $84,842$1,396,617
Part IX · Statement of functional expenses $1,378,683 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $8,600 · Management $147,088 · Fundraising $8,194$163,882
IX-7 Other salaries and wagesPrograms $468,097 · Management $56,798 · Fundraising $10,690$535,585
IX-8 Pension plan contributionsPrograms $21,607 · Management $9,241 · Fundraising $856$31,704
IX-9 Other employee benefitsPrograms $50,457 · Management $21,581 · Fundraising $1,998$74,036
IX-10 Payroll taxesPrograms $36,649 · Management $15,675 · Fundraising $1,452$53,776
IX-11c Accounting feesManagement $11,000$11,000
IX-11f Investment management feesManagement $5,182$5,182
IX-13 Office expensesPrograms $16,685 · Management $878$17,563
IX-14 Information technologyPrograms $74,615$74,615
IX-16 OccupancyPrograms $79,210 · Management $4,169$83,379
IX-17 TravelPrograms $13,091$13,091
IX-20 InterestPrograms $945$945
IX-22 Depreciation, depletion and amortizationPrograms $52,764 · Management $2,777$55,541
IX-23 InsurancePrograms $5,733 · Management $302$6,035
IX-24 Other expenses (24a–d)Programs $235,525$235,525
IX-24e All other expensesPrograms $16,729 · Management $95$16,824
IX-25 Total functional expensesPrograms $1,080,707 · Management $274,786 · Fundraising $23,190$1,378,683
Part X · Balance sheet $1,258,942 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $92,079$105,265
X-2 Savings and temporary cash investmentsStart of year $47,207$20,059
X-4 Accounts receivableStart of year $175$175
X-9 Prepaid expenses and deferred chargesStart of year $15,812$12,822
X-10c Land, buildings and equipment, netStart of year $280,595$230,116
X-11 Publicly traded securitiesStart of year $984,154$890,505
X-16 Total assetsStart of year $1,420,022$1,258,942
X-17 Accounts payable and accrued expensesStart of year $28,439$24,851
X-25 Other liabilitiesStart of year $19,944$6,834
X-26 Total liabilitiesStart of year $48,383$31,685
X-27 Net assets without donor restrictionsStart of year $1,351,639$1,197,157
X-28 Net assets with donor restrictionsStart of year $20,000$30,100
X-32 Total net assets or fund balancesStart of year $1,371,639$1,227,257
X-33 Total liabilities and net assetsStart of year $1,420,022$1,258,942
Part XI · Reconciliation of net assets $1,227,257 net assets at year end
XI-1 Total revenue$1,396,617
XI-2 Total expenses$1,378,683
XI-3 Revenue less expenses$17,934
XI-4 Net assets at start of year$1,371,639
XI-5 Net unrealized gains (losses) on investments−$162,316
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,227,257

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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