Cabell County Public Library FY2023 filing

Tax-deductible

Huntington, WV501(c)(3)EducationEIN 55-6009586Revenue $5.1M in FY2023

On file with the IRScabell.lib.wv.us455 9th St, 25701-1417 · Huntington, WVTax-exempt since Aug 2009Publicly supported charity — 170(b)(1)(A)(vi)

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

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$85K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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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
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 $1.4M a year · 22% 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
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
$85K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $61K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$3.8M
22% of total assets
Looks good: liabilities are 22% 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
$5.1M
-38% vs prior year
Spent
$4.2M
To programs
100%
Net assets
$13.6M
By yearFY2021–FY2025
Revenue
$5.1M
FY2023▼ -38%
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
$4.2M
FY2023▼ -39%
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
$13.6M
FY2023▲ +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 FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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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% · $4.2M Fundraising 0% · $10K

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

6 people listed on the 990; $85K 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
Executive Director
$85,431Pt 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 →

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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

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

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Provided by the organization

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1 program · $4.2M · in their own filed words · FY2022
01

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

$4.2Mprogram 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
See all 3 funders →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$5.1M
Ln 12
Gifts and grantsLn 1h$4.7M
Investment incomeLn 3$281K
Other incomeLn 4–11$101K
Money outPt IX
$4.2M
Ln 25
Programscol B$4.2M
Fundraisingcol D$10K
Owns and owesPt X
$13.6M
net assets · Ln 32
Cash and savingsLn 1–2$1.4M
Total assetsLn 16$17.4M
LiabilitiesLn 26$3.8M
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$4.7M
Government grantsLn 1e$4.6M
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$64K
Investment incomeLn 3$281K
Other incomeLn 4–11$101K
Total revenueLn 12$5.1M
Assets in detailPt X, end of year
CashLn 1$1.4M
Cash and savings togetherLn 1–2$1.4M
InvestmentsLn 11–13$3.1M
Land, buildings, equipmentLn 10c$11.9M
Other assetsLn 15$984K
Total assetsLn 16$17.4M
LiabilitiesLn 26$3.8M
Net assetsLn 32$13.6M
OperationsPt I, VI
EmployeesI 5165
VolunteersI 625
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
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$999K$1.4M
InvestmentsLn 11–13$2.8M$3.1M
Land, buildings, equipmentLn 10c$12.1M$11.9M
Total assetsLn 16$16.3M$17.4M
LiabilitiesLn 26$3.6M$3.8M
Net assetsLn 32$12.6M$13.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$85K$85K
Other salaries and wagesLn 7$1.8M$1.8M
Pension plan contributionsLn 8$111K$111K
Other employee benefitsLn 9$37K$37K
Payroll taxesLn 10$148K$148K
Accounting feesLn 11c$16K$16K
Other fees for servicesLn 11g$35K$35K
Office expensesLn 13$179K$179K
Information technologyLn 14$99K$99K
OccupancyLn 16$204K$204K
TravelLn 17$19K$19K
Conferences, conventions and meetingsLn 19$13K$13K
Depreciation, depletion and amortizationLn 22$708K$708K
InsuranceLn 23$55K$55K
Other expenses (24a–d)Ln 24$265K$255K$0$10K
All other expensesLn 24e$447K$447K
Total functional expensesLn 25$4.2M$4.2M$0$10K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $5.6M$4.5M$1.1M$16.4M 990 PDF
FY2024 $5.7M$4.0M$1.7M$15.3M 990 PDF
FY2023 Viewing $5.1M$4.2M$922K$13.6M 990 PDF
FY2022 $8.3M$6.9M$1.3M$12.6M 990 PDF
FY2021 $6.2M$4.5M$1.7M$11.3M 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 (6 parts)
Part I · Summary $5,149,662 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,933,781$4,703,160
I-9 Program service revenuePrior year $57,445$64,436
I-10 Investment incomePrior year $3,238,677$281,059
I-11 Other revenuePrior year $21,784$101,007
I-12 Total revenuePrior year $8,251,687$5,149,662
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 $1,749,299$2,186,056
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $5,176,357$2,041,171
I-18 Total expensesPrior year $6,925,656$4,227,227
I-19 Revenue less expensesPrior year $1,326,031$922,435
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 $5,149,662 across 13 lines filed
Lines not itemized here account for $95,807 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$4,560,601
VIII-1f All other contributions, gifts and grants$142,559
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$4,703,160
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $64,436 · Unrelated business $0 · Excluded from tax $0$64,436
VIII-3 Investment incomeRelated to mission $281,059 · Unrelated business $0 · Excluded from tax $0$281,059
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $5,200 · Excluded from tax $0$5,200
VIII-12 Total revenueRelated to mission $441,302 · Unrelated business $5,200 · Excluded from tax $0$5,149,662
Part IX · Statement of functional expenses $4,227,227 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $85,431$85,431
IX-7 Other salaries and wagesPrograms $1,803,710$1,803,710
IX-8 Pension plan contributionsPrograms $110,992$110,992
IX-9 Other employee benefitsPrograms $37,462$37,462
IX-10 Payroll taxesPrograms $148,461$148,461
IX-11c Accounting feesPrograms $16,372$16,372
IX-11g Other fees for servicesPrograms $35,392$35,392
IX-13 Office expensesPrograms $179,362$179,362
IX-14 Information technologyPrograms $98,794$98,794
IX-16 OccupancyPrograms $204,278$204,278
IX-17 TravelPrograms $19,416$19,416
IX-19 Conferences, conventions and meetingsPrograms $12,760$12,760
IX-22 Depreciation, depletion and amortizationPrograms $707,727$707,727
IX-23 InsurancePrograms $54,823$54,823
IX-24 Other expenses (24a–d)Programs $255,263 · Management $0 · Fundraising $10,033$265,296
IX-24e All other expensesPrograms $446,951$446,951
IX-25 Total functional expensesPrograms $4,217,194 · Management $0 · Fundraising $10,033$4,227,227
Part X · Balance sheet $17,358,944 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $998,987$1,405,900
X-3 Pledges and grants receivableStart of year $59,864$31,964
X-10c Land, buildings and equipment, netStart of year $12,081,364$11,882,002
X-11 Publicly traded securitiesStart of year $2,774,270$3,055,008
X-15 Other assetsStart of year $371,507$984,070
X-16 Total assetsStart of year $16,285,992$17,358,944
X-17 Accounts payable and accrued expensesStart of year $66,030$208,344
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $3,202,999$2,912,250
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $372,990$671,942
X-26 Total liabilitiesStart of year $3,642,019$3,792,536
X-27 Net assets without donor restrictionsStart of year $12,643,973$13,566,408
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $12,643,973$13,566,408
X-33 Total liabilities and net assetsStart of year $16,285,992$17,358,944
Part XI · Reconciliation of net assets $13,566,408 net assets at year end
XI-1 Total revenue$5,149,662
XI-2 Total expenses$4,227,227
XI-3 Revenue less expenses$922,435
XI-4 Net assets at start of year$12,643,973
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$13,566,408

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

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