Morgan County Public Library

Tax-deductible

Berkeley Spgs, WV501(c)(3)EducationEIN 55-0493153

Public library

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Run by 11 volunteers and 5 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2023 · 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
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 2
filings with a surplus
Average deficit $9K a year · 5% of revenue · last 2 filings
Concern: a surplus in 0 of the last 2 filings.
Pt I · Ln 19 · 2 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
$18K
to officers and key staff · 9% of spending
Top officer’s pay lower than 87% of similar orgs
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
9 mo
of spending, in cash
Looks good: 9.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$275K
52% of total assets
Fine: liabilities are 52% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$178K
-10% vs prior year
Spent
$189K
To programs
100%
Net assets
$250K
By yearFY2022–FY2023
Revenue
$178K
FY2023▼ -10%
Revenue by fiscal year
FY2022$196K
FY2023$178K
Expenses
$189K
FY2023▼ -7%
Expenses by fiscal year
FY2022$204K
FY2023$189K
Net assets
$250K
FY2023▼ -6%
Net assets by fiscal year
FY2022$267K
FY2023$250K

From the FY2023 Form 990 (year ending June 2023) · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in Oct 2021.

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% · $189K

Form 990 Part IX, line 25. Every line is in By the numbers.

Who runs it and what they're paid

1 person listed on the 990; $18K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$17,500Pt VII · Sec A

Sarah Drennan’s $18K as Director is at the 13th 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 · 1 named individual · Part VII

NameFY2023FY2022
Sarah Drennan$17,500$17,510

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 Morgan County Public 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

Morgan County Public Library is an education nonprofit based in Berkeley Spgs, WV.

Provided by the organization

This section is blank until Morgan County Public Library claims this page.

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1 program service account for $189K of program spending, described in the organization's own filed words · FY2022.
01

Books and library materials creative movement and other community activities rock and read children group activities

$189Kprogram expense

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By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$178K
Ln 12
Gifts and grantsLn 1h$160K
Investment incomeLn 3$13K
Fees for servicesLn 2g$5K
Money outPt IX
$189K
Ln 25
Programscol B$189K
Owns and owesPt X
$250K
net assets · Ln 32
Cash and savingsLn 1–2$148K
Total assetsLn 16$525K
LiabilitiesLn 26$275K
PeoplePt VI, VII
1
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$160K
Government grantsLn 1e$86K
Noncash giftsLn 1g$42K
Fees for servicesLn 2g$5K
Investment incomeLn 3$13K
Total revenueLn 12$178K
Assets in detailPt X, end of year
CashLn 1$148K
Cash and savings togetherLn 1–2$148K
Land, buildings, equipmentLn 10c$103K
Other assetsLn 15$269K
Total assetsLn 16$525K
LiabilitiesLn 26$275K
Net assetsLn 32$250K
OperationsPt I, VI
EmployeesI 55
VolunteersI 611
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$161K$148K
Land, buildings, equipmentLn 10c$109K$103K
Total assetsLn 16$542K$525K
LiabilitiesLn 26$275K$275K
Net assetsLn 32$267K$250K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$80K$80K
Office expensesLn 13$5K$5K
OccupancyLn 16$42K$42K
Other expenses (24a–d)Ln 24$46K$46K
All other expensesLn 24e$16K$16K
Total functional expensesLn 25$189K$189K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest Viewing $178K$189K−$12K$250K 990 PDF
FY2022 $196K$204K−$7K$267K 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 FY2023 990 (4 parts)
Part VIII · Statement of revenue $177,689 across 8 lines filed
VIII-1d Related organizations$69,847
VIII-1e Government grants$86,000
VIII-1f All other contributions, gifts and grants$3,880
VIII-1g Noncash contributions (included above)$42,000
VIII-1h Total contributions, gifts and grants$159,727
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,659$4,659
VIII-3 Investment incomeRelated to mission $13,303$13,303
VIII-12 Total revenueRelated to mission $17,962 · Unrelated business $0 · Excluded from tax $0$177,689
Part IX · Statement of functional expenses $189,319 across 5 lines filed
IX-7 Other salaries and wagesPrograms $80,188$80,188
IX-13 Office expensesPrograms $4,845$4,845
IX-16 OccupancyPrograms $42,000$42,000
IX-24 Other expenses (24a–d)Programs $46,175$46,175
IX-24e All other expensesPrograms $16,111$16,111
IX-25 Total functional expensesPrograms $189,319 · Management $0 · Fundraising $0$189,319
Part X · Balance sheet $524,883 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $160,632$147,720
X-4 Accounts receivable$5,000
X-10c Land, buildings and equipment, netStart of year $108,744$103,043
X-15 Other assetsStart of year $272,350$269,120
X-16 Total assetsStart of year $541,726$524,883
X-17 Accounts payable and accrued expensesStart of year $2,501$6,219
X-19 Deferred revenueStart of year $272,350$269,120
X-26 Total liabilitiesStart of year $274,851$275,339
X-28 Net assets with donor restrictionsStart of year $266,875$249,544
X-32 Total net assets or fund balancesStart of year $266,875$249,544
X-33 Total liabilities and net assetsStart of year $541,726$524,883
Part XI · Reconciliation of net assets $249,544 net assets at year end
XI-1 Total revenue$177,689
XI-2 Total expenses$189,319
XI-3 Revenue less expenses−$11,630
XI-4 Net assets at start of year$266,875
XI-9 Other changes in net assets−$5,701
XI-10 Net assets at end of year$249,544

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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