Cabell County Public Library

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The organization is a public library that serves the community by providing library materials and services.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 55-6009586) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Run by 25 volunteers and 165 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $1.4M a year · 22% of revenue · last 5 filings
A surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$93K
to officers and key staff · 2% of spending
Pay to officers and key staff is 2% of spending.
Part VII, Section A
6.2 mo
of spending, in cash
Plus $4.2M in investments, Pt X · Ln 11–13
6.2 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $61K
3 funders name it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$2.4M
13% of total assets
Liabilities are 13% of assets.
Pt X · Ln 26
Independent board members
5
of 5 voting members
5 of 5 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$5.6M
-0.7% vs prior year
Spent
$4.5M
To programs
100%
Net assets
$16.4M
By yearFY2021–FY2025
Revenue
$5.6M
FY2025▼ -0.7%
Tap a bar for its year
Revenue by fiscal year
FY2021$6.2M
FY2022$8.3M
FY2023$5.1M
FY2024$5.7M
FY2025$5.6M
Expenses
$4.5M
FY2025▲ +14%
Tap a bar for its year
Expenses by fiscal year
FY2021$4.5M
FY2022$6.9M
FY2023$4.2M
FY2024$4.0M
FY2025$4.5M
Net assets
$16.4M
FY2025▲ +7%
Tap a bar for its year
Net assets by fiscal year
FY2021$11.3M
FY2022$12.6M
FY2023$13.6M
FY2024$15.3M
FY2025$16.4M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 2009.

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% · $4.5M

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

Something off? Claim to add context

Who runs it and what they're paid

6 people listed on the 990; $93K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Director
$93,210Pt VII · Sec A
$0Pt VII · Sec A
Trustee - President
$0Pt VII · Sec A
Trustee - Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Breana Roach Bowen’s $93K as Executive Director 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
Judy Rule———$110,238—
Judy K Rule————$109,551
Breana Roach Bowen$93,210$85,649$85,431——

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 Cabell County Public Library executive salaries →

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

Provides books, resources, and community programs through a public library.

Questions for Cabell County Public Library

Tap to ask. Cabell County Public Library sees how many people are interested.

Your first name shows with your question. Cabell County Public Library answers here, for everyone.

2 programs · $4.5M · in their own filed words · FY2024
01

Providing library services, materials, and programming, as well as maintaining library buildings.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 55-6009586) · Dispute this line
$4.5Mprogram expense
02

Increased library usage across all systems.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 55-6009586) · Dispute this line
Pt IX · Ln 25 · col B

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
See all 3 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$5.6M
Ln 12
Gifts and grantsLn 1h$5.1M
Investment incomeLn 3$454K
Fees for servicesLn 2g$41K
Money outPt IX
$4.5M
Ln 25
Programscol B$4.5M
Owns and owesPt X
$16.4M
net assets · Ln 32
Cash and savingsLn 1–2$2.3M
Total assetsLn 16$18.8M
LiabilitiesLn 26$2.4M
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5.1M
Government grantsLn 1e$5.0M
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$41K
Investment incomeLn 3$454K
Other incomeLn 4–11$23K
Total revenueLn 12$5.6M
Assets in detailPt X, end of year
CashLn 1$2.3M
Cash and savings togetherLn 1–2$2.3M
Pledges and grants receivableLn 3$50K
Land, buildings, equipmentLn 10c$11.4M
InvestmentsLn 11–13$4.2M
Other assetsLn 15$830K
Total assetsLn 16$18.8M
LiabilitiesLn 26$2.4M
Net assetsLn 32$16.4M
OperationsPt I, VI
EmployeesI 5165
VolunteersI 625
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3More from this return
BondsSch K, Pt X
Tax-exempt bond debt owedX 20$311K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$1.8M$2.3M
InvestmentsLn 11–13$3.5M$4.2M
Land, buildings, equipmentLn 10c$11.7M$11.4M
Total assetsLn 16$18.1M$18.8M
LiabilitiesLn 26$2.8M$2.4M
Net assetsLn 32$15.3M$16.4M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of officers and key staff (Part IX, line 5)Ln 5$93K$93K$0$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$2.0M$2.0M$0$0
Pension plan contributionsLn 8$40K$40K$0$0
Other employee benefitsLn 9$227K$227K$0$0
Payroll taxesLn 10$163K$163K$0$0
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$16K$16K$0$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$45K$45K$0$0
Advertising and promotionLn 12$0$0$0$0
Office expensesLn 13$195K$195K$0$0
Information technologyLn 14$107K$107K$0$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$285K$285K$0$0
TravelLn 17$25K$25K$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$2K$2K$0$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$651K$651K$0$0
InsuranceLn 23$53K$53K$0$0
Other expenses (24a–d)Ln 24$304K$304K$0$0
All other expensesLn 24e$280K$280K$0$0
Total functional expensesLn 25$4.5M$4.5M$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Apr 16, 2026 $5.6M$4.5M$1.1M$16.4M 990 PDF
FY2024Filed with the IRS May 15, 2025 $5.7M$4.0M$1.7M$15.3M 990 PDF
FY2023Filed with the IRS Jun 3, 2024 $5.1M$4.2M$922K$13.6M 990 PDF
FY2022Filed with the IRS May 15, 2023 $8.3M$6.9M$1.3M$12.6M 990 PDF
FY2021Filed with the IRS May 13, 2022 $6.2M$4.5M$1.7M$11.3M 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $5,635,176 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5,139,339$5,116,294
I-9 Program service revenuePrior year $47,749$41,486
I-10 Investment incomePrior year $446,181$453,937
I-11 Other revenuePrior year $39,806$23,459
I-12 Total revenuePrior year $5,673,075$5,635,176
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 $2,202,655$2,536,712
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,750,522$1,963,875
I-18 Total expensesPrior year $3,953,177$4,500,587
I-19 Revenue less expensesPrior year $1,719,898$1,134,589
Part VI · Governance 5 of 5 board members independent, 1 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $5,635,176 across 14 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$4,972,655
VIII-1f All other contributions, gifts and grants$143,639
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$5,116,294
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $41,486 · Unrelated business $0 · Excluded from tax $0$41,486
VIII-3 Investment incomeRelated to mission $453,937 · Unrelated business $0 · Excluded from tax $0$453,937
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $6,000 · Unrelated business $0 · Excluded from tax $0$6,000
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $17,459 · Unrelated business $0 · Excluded from tax $0$17,459
VIII-12 Total revenueRelated to mission $518,882 · Unrelated business $0 · Excluded from tax $0$5,635,176
Part IX · Statement of functional expenses $4,500,587 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $93,210 · Management $0 · Fundraising $0$93,210
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $2,013,126 · Management $0 · Fundraising $0$2,013,126
IX-8 Pension plan contributionsPrograms $40,407 · Management $0 · Fundraising $0$40,407
IX-9 Other employee benefitsPrograms $227,125 · Management $0 · Fundraising $0$227,125
IX-10 Payroll taxesPrograms $162,844 · Management $0 · Fundraising $0$162,844
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $15,757 · Management $0 · Fundraising $0$15,757
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $45,047 · Management $0 · Fundraising $0$45,047
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$0
IX-13 Office expensesPrograms $195,334 · Management $0 · Fundraising $0$195,334
IX-14 Information technologyPrograms $107,215 · Management $0 · Fundraising $0$107,215
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $285,221 · Management $0 · Fundraising $0$285,221
IX-17 TravelPrograms $24,606 · Management $0 · Fundraising $0$24,606
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $2,234 · Management $0 · Fundraising $0$2,234
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $651,434 · Management $0 · Fundraising $0$651,434
IX-23 InsurancePrograms $53,327 · Management $0 · Fundraising $0$53,327
IX-24 Other expenses (24a–d)Programs $303,655 · Management $0 · Fundraising $0$303,655
IX-24e All other expensesPrograms $280,045 · Management $0 · Fundraising $0$280,045
IX-25 Total functional expensesPrograms $4,500,587 · Management $0 · Fundraising $0$4,500,587
Part X · Balance sheet $18,770,251 assets, 30 lines filed
X-1 Cash, non-interest-bearingStart of year $1,767,142$2,322,224
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $560,570$50,457
X-4 Accounts receivableStart of year $0$0
X-5 Loans to officers and key peopleStart of year $0$0
X-6 Loans to other insidersStart of year $0$0
X-7 Notes and loans receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $11,672,292$11,360,518
X-11 Publicly traded securitiesStart of year $3,524,248$4,206,876
X-12 Other securities$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $596,558$830,176
X-16 Total assetsStart of year $18,120,810$18,770,251
X-17 Accounts payable and accrued expensesStart of year $263,415$194,342
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $304,095$310,995
X-21 Escrow or custodial accountsStart of year $0$0
X-22 Loans from officers and insidersStart of year $0$0
X-23 Secured mortgages and notes payableStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $2,274,494$1,858,823
X-26 Total liabilitiesStart of year $2,842,004$2,364,160
X-27 Net assets without donor restrictionsStart of year $15,278,806$16,406,091
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $15,278,806$16,406,091
X-33 Total liabilities and net assetsStart of year $18,120,810$18,770,251
Part XI · Reconciliation of net assets $16,406,091 net assets at year end
XI-1 Total revenue$5,635,176
XI-2 Total expenses$4,500,587
XI-3 Revenue less expenses$1,134,589
XI-4 Net assets at start of year$15,278,806
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−$7,304
XI-10 Net assets at end of year$16,406,091

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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