Mason County Library Board FY2024 filing

Tax-deductible

Pt Pleasant, WV501(c)(3)Recreation & SportsEIN 55-0564130Revenue $449K in FY2024

On file with the IRSmasoncounty.lib.wv.us508 Viand St, 25550-1126 · Pt Pleasant, WVTax-exempt since Aug 2019Publicly supported — 509(a)(2)

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The mission of the library is to provide diverse and popular materials and personalized services to our public, and to foster children's appreciation for reading and learning.

501(c)(3) charity; gifts are tax-deductible.
59¢ of each $1 spent went to programs.
$37K 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

FY2024 · 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
2 of 5
filings with a surplus
Average surplus $18K a year · 5% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
59%
of spending
Worth a look: 59% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$37K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $18K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$40K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
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
$449K
+36% vs prior year
Spent
$368K
To programs
59%
Net assets
$582K
By yearFY2021–FY2025
Revenue
$449K
FY2024▲ +36%
Tap a bar for its year
Revenue by fiscal year
FY2021$272K
FY2022$383K
FY2023$330K
FY2024$449K
FY2025$247K
Expenses
$368K
FY2024▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2021$283K
FY2022$259K
FY2023$350K
FY2024$368K
FY2025$331K
Net assets
$582K
FY2024▲ +16%
Tap a bar for its year
Net assets by fiscal year
FY2021$414K
FY2022$539K
FY2023$501K
FY2024$582K
FY2025$497K

From the FY2024 Form 990 (year ending June 2024) · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Exemption reinstated (2018-11-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Aug 2019.

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

Where the money goes

59 cents of each dollar spent went to programs.

Program services 59% · $219K Management & general 41% · $149K

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

7 people listed on the 990; $37K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Director
$37,128Pt VII · Sec A
Vice President, Mason County Library Board
$0Pt VII · Sec A
Member, Mason County Library Board
$0Pt VII · Sec A
Member, Mason County Library Board
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary/Treasurer, Mason County Library Board
$0Pt VII · Sec A
President, Mason County Library Board
$0Pt VII · Sec A

Amy Thompson’s $28K as Bookkeeper is at the 43rd percentile of top reported officer pay among 1017 $100K–1M recreation & sports 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 · 6 named individuals · Part VII

NameFY2025FY2024
Pam Thompson$26,734$37,128
Amy Thompson$28,080—
Cindy Williams$24,243—
Karra Hatfield$22,878—
April Scott$16,380—
Wendy Sites$14,424—

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

Offers books and personalized services, fostering children's love of reading and learning.

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Provided by the organization

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1 program · $219K · in their own filed words · FY2023
01

The mission of the library is to provide diverse and popular materials and personal service to our public, and to foster children's appreciation for reading and learning.

$219Kprogram 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$18K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$449K
Ln 12
Gifts and grantsLn 1h$435K
Fees for servicesLn 2g$8K
Investment incomeLn 3$6K
Money outPt IX
$368K
Ln 25
Programscol B$219K
Managementcol C$149K
Owns and owesPt X
$582K
net assets · Ln 32
Cash and savingsLn 1–2$76K
Total assetsLn 16$622K
LiabilitiesLn 26$40K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$435K
Government grantsLn 1e$346K
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$8K
Investment incomeLn 3$6K
Total revenueLn 12$449K
Assets in detailPt X, end of year
CashLn 1$18K
SavingsLn 2$58K
Cash and savings togetherLn 1–2$76K
Land, buildings, equipmentLn 10c$510K
Other assetsLn 15$24K
Total assetsLn 16$622K
LiabilitiesLn 26$40K
Net assetsLn 32$582K
OperationsPt I, VI
EmployeesI 58
VolunteersI 64
Fiscal year endsHeaderJune
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 FY24End FY24
Cash and savingsLn 1–2$99K$76K
Land, buildings, equipmentLn 10c$448K$510K
Total assetsLn 16$583K$622K
LiabilitiesLn 26$82K$40K
Net assetsLn 32$501K$582K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$37K$37K
Other salaries and wagesLn 7$111K$111K
Pension plan contributionsLn 8−$11K−$11K
Other employee benefitsLn 9$40K$40K
Payroll taxesLn 10$10K$10K
Accounting feesLn 11c$2K$2K
Office expensesLn 13$14K$14K
Information technologyLn 14$14K$14K
OccupancyLn 16$27K$27K
TravelLn 17$848$848
Depreciation, depletion and amortizationLn 22$48K$48K
InsuranceLn 23$7K$7K
All other expensesLn 24e$69K$69K
Total functional expensesLn 25$368K$219K$149K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $247K$331K−$85K$497K 990 PDF
FY2024 Viewing $449K$368K$81K$582K 990 PDF
FY2023 $330K$350K−$20K$501K 990 PDF
FY2022 $383K$259K$124K$539K 990 PDF
FY2021 $272K$283K−$11K$414K 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 FY2024 990 (6 parts)
Part I · Summary $448,656 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $308,963$434,541
I-9 Program service revenuePrior year $15,027$8,044
I-10 Investment incomePrior year $6,082$6,071
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $330,072$448,656
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 $176,015$187,353
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $174,024$180,623
I-18 Total expensesPrior year $350,039$367,976
I-19 Revenue less expensesPrior year −$19,967$80,680
Part VI · Governance 5 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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 $448,656 across 11 lines filed
Lines not itemized here account for $8,044 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$346,394
VIII-1f All other contributions, gifts and grants$88,147
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$434,541
VIII-3 Investment incomeRelated to mission $6,071 · Unrelated business $0 · Excluded from tax $0$6,071
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $14,115 · Unrelated business $0 · Excluded from tax $0$448,656
Part IX · Statement of functional expenses $367,976 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $37,128$37,128
IX-7 Other salaries and wagesPrograms $110,710$110,710
IX-8 Pension plan contributionsPrograms −$10,737−$10,737
IX-9 Other employee benefitsPrograms $39,996$39,996
IX-10 Payroll taxesManagement $10,256$10,256
IX-11c Accounting feesManagement $1,560$1,560
IX-13 Office expensesManagement $14,213$14,213
IX-14 Information technologyPrograms $13,911$13,911
IX-16 OccupancyPrograms $26,800$26,800
IX-17 TravelPrograms $848$848
IX-22 Depreciation, depletion and amortizationManagement $47,886$47,886
IX-23 InsuranceManagement $6,538$6,538
IX-24e All other expensesManagement $68,867$68,867
IX-25 Total functional expensesPrograms $218,656 · Management $149,320 · Fundraising $0$367,976
Part X · Balance sheet $622,302 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $46,870$17,751
X-2 Savings and temporary cash investmentsStart of year $52,067$57,984
X-3 Pledges and grants receivable$12,875
X-10c Land, buildings and equipment, netStart of year $448,453$509,632
X-15 Other assetsStart of year $35,636$24,060
X-16 Total assetsStart of year $583,258$622,302
X-17 Accounts payable and accrued expensesStart of year $42,487$21,665
X-25 Other liabilitiesStart of year $39,390$18,576
X-26 Total liabilitiesStart of year $81,877$40,241
X-32 Total net assets or fund balancesStart of year $501,381$582,061
X-33 Total liabilities and net assetsStart of year $583,258$622,302
Part XI · Reconciliation of net assets $582,061 net assets at year end
XI-1 Total revenue$448,656
XI-2 Total expenses$367,976
XI-3 Revenue less expenses$80,680
XI-4 Net assets at start of year$501,381
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$582,061

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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