Jackson County Public Library EIN 55-0586609 Form 990 (PDF) Claim this org

Jackson County Public Library FY2023 filing

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Offers community education and literary resources. For fiscal year 2023 it reported $539K in revenue, $535K in expenses, and $2.1M in net assets.Pt I

Type
Public charity (501(c)(3)) · Arts & Culture
Location
Ripley, WV
Website
jackson.park.lib.wv.us
Filings
5 on file (2020–2023)
Revenue
$539KFY2023
Expenses
$535K
Net assets
$2.1M
People
6
Filings
5
Updates
0
More identity details & actions ⌄
EIN  55-0586609 Public charity (501(c)(3)) Ripley, WV
Form 990 (PDF)
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →
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Size
$100K–1M
What they do
Offers community education and literary resources.
Leadership
Carla R Long · Director · $33K
Money in and out
$539K revenue, $535K expenses
Bottom line
100% program efficiency
Where the money goes · FY2023
Total revenue
$539K
Pt VIII · Ln 12
Total expenses
$535K
Pt IX · Ln 25
Net assets
$2.1M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $3K
Where spending went · Part IX cols B–D
Program services $1.00
Program efficiency
100%
of spending reaches programs
Operating runway
26.8mo
months of highly liquid reserves at operating expense rate
Surplus margin
+0.6%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2023 · Form 990
Revenue
$539K
FY2023▲ +11%
Expenses
$535K
FY2023▲ +22%
Total assets
$2.4M
FY2023▲ +0.7%
Total liabilities
$368K
FY2023▼ -35%
Total revenue
$539K
Pt VIII · Ln 12
Total expenses
$535K
Pt IX · Ln 25
Net assets
$2.1M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$3K
Total assetsPt X · Ln 16$2.4M
Program-expense ratioPt IX · col B100%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 45
Mission & Programs · Part III

Where the work happens

1 program service account for $535K of program spending, described in the organization's own filed words · FY2022.
01

Income and expenses for the year

$535Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CJackson County Public Library
EINHdr · item D55-0586609
Principal addressHdr · item CRipley, WV
WebsiteHdr · item Jjackson.park.lib.wv.us
Year of formationHdr · item Lpending
State of legal domicileHdr · item MWV
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFArts & Culture (A20)
Ruling yearIRS BMFDec 2008

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
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 · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Director
$33,119Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice-President
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Carla R Long’s $33K as Director is at the 28th percentile of top reported officer pay among 2213 $100K–1M arts & culture 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 · 2 named individuals · Part VII

NameFY2023FY2022FY2021FY2020
John Faria$36,290$42,664
Carla R Long$33,119$31,870

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$443K · 82%
Other revenue$58K · 11%
Investment income$26K · 5%
Program service revenue$12K · 2%
Contributions & grants82%$443K
Other revenue11%$58K
Investment income5%$26K
Program service revenue2%$12K
Total revenueLn 12$539K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $1.00
Program services100%$535K
Total functional expensesLn 25$535K

Balance Sheet

Part X · end of year
CashLn 1$92K
Total assetsLn 16$2.4M
Total liabilitiesLn 26$368K
Total net assetsLn 32$2.1M
Months of cash on handcomputed2.1

Financial Metrics

Form 990 · FY2023 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $1.2M · Operating expenses/yr $535K
26.8 months
Where the money goes
Program services
Program services $535K · Total expenses $535K
100%
Management & General
Management & general $0 · Total expenses $535K
0%
Fundraising
Fundraising $0 · Total expenses $535K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $207K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $443K · Total revenue $539K
82%
Government reliance
Government grants — · Total revenue $539K
Earned-income share
Program service revenue $12K · Total revenue $539K
2%
Investment reliance
Investment income $26K · Total revenue $539K
+5%
Program self-sufficiency
Program service revenue $12K · Total expenses $535K
2%
Growth & trend
Revenue growth (YoY)
This year $539K · Prior year $486K
+11%
Net-asset trend (YoY)
End of year $2.1M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $539K · Expenses $535K
+0.6%
Liabilities-to-Assets
Total liabilities — · Total assets $2.4M
Net-asset ratio
Net assets $2.1M · Total assets $2.4M
85%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $1.1M · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $2.4M
45%
People & payroll
Highest Reported Total Compensation
Individual Carla R Long · Reported title Director · Highest reported compensation $33K · Total expenses $535K
6%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $378K · Total expenses $535K
71%
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 11%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 0.07%

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 · FY2024
Total grants receivedfrom 2 funders$14K

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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)$545K revenue · ⤓ 990 PDF
FY2024not on file
FY2023$539K revenue · viewing · ⤓ 990 PDF
FY2022$486K revenue · ⤓ 990 PDF
FY2021$655K revenue · ⤓ 990 PDF
FY2020$439K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2023IRS
Classification, formation year, addressIRS Business Master File
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