philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

Butler County Library Board

Tax-deductible

Morgantown, KY501(c)(3)Education EIN 61-6015087Revenue $744K in FY2025

On file with the IRS116 W Ohio St, 42261-0000 · Morgantown, KYTax-exempt since Apr 1968Publicly supported charity — 170(b)(1)(A)(vi)

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

Public Library in Butler County, kentucky

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

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
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 $243K a year · 38% 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
Cash reserves
141 mo
of spending, in cash
Looks good: 140.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$5.0M
70% of total assets
Worth a look: liabilities are 70% of assets; over 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
$744K
+5% vs prior year
Spent
$571K
To programs
100%
Net assets
$2.2M
By yearFY2021–FY2025
Revenue
$744K
FY2025▲ +5%
Tap a bar for its year
Revenue by fiscal year
FY2021$433K
FY2022$638K
FY2023$635K
FY2024$708K
FY2025$744K
Expenses
$571K
FY2025▲ +62%
Tap a bar for its year
Expenses by fiscal year
FY2021$321K
FY2022$343K
FY2023$355K
FY2024$353K
FY2025$571K
Net assets
$2.2M
FY2025▲ +9%
Tap a bar for its year
Net assets by fiscal year
FY2021$1.1M
FY2022$1.4M
FY2023$1.7M
FY2024$2.0M
FY2025$2.2M

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

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1968.

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% · $571K

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

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Sarah Duncan
Treasurer
$0Pt VII · Sec A
Connie Embry
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Cody Henderson
Vice Preside
$0Pt VII · Sec A
Naomi Lucas
President
$0Pt VII · Sec A
See Butler County Library Board executive salaries →

On this list? Claim this org

Something off? Claim to add context

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 free books, resources, and internet access to the public.

Questions for Butler County Library Board

Tap to ask. Butler County Library Board sees how many people are interested.

Your first name shows with your question. Butler County Library Board answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $571K · in their own filed words · FY2024
01

The library's objective is to enhance the quality of life for the residents of butler county by serving their information, leisure, and lifelong learning needs.

$571Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$744K
Ln 12
Fees for servicesLn 2g$550K
Gifts and grantsLn 1h$164K
Investment incomeLn 3$27K
Money outPt IX
$571K
Ln 25
Programscol B$571K
Owns and owesPt X
$2.2M
net assets · Ln 32
Cash and savingsLn 1–2$6.7M
Total assetsLn 16$7.3M
LiabilitiesLn 26$5.0M
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$164K
Government grantsLn 1e$163K
Fees for servicesLn 2g$550K
Investment incomeLn 3$27K
Other incomeLn 4–11$3K
Gains on assetsLn 7−$3K
Total revenueLn 12$744K
Assets in detailPt X, end of year
CashLn 1$6.3M
SavingsLn 2$436K
Cash and savings togetherLn 1–2$6.7M
Land, buildings, equipmentLn 10c$128K
Other assetsLn 15$416K
Total assetsLn 16$7.3M
LiabilitiesLn 26$5.0M
Net assetsLn 32$2.2M
OperationsPt I, VI
EmployeesI 56
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$1.6M$6.7M
Land, buildings, equipmentLn 10c$105K$128K
Total assetsLn 16$2.0M$7.3M
LiabilitiesLn 26$8K$5.0M
Net assetsLn 32$2.0M$2.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$171K$171K
Other employee benefitsLn 9$4K$4K
Payroll taxesLn 10$13K$13K
Legal feesLn 11b$10$10
Accounting feesLn 11c$13K$13K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$25K$25K
InterestLn 20$6$6
Depreciation, depletion and amortizationLn 22$8K$8K
InsuranceLn 23$60K$60K
Other expenses (24a–d)Ln 24$241K$241K
All other expensesLn 24e$33K$33K
Total functional expensesLn 25$571K$571K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $744K$571K$173K$2.2M 990 PDF
FY2024 $708K$353K$355K$2.0M 990 PDF
FY2023 $635K$355K$280K$1.7M 990 PDF
FY2022 $638K$343K$295K$1.4M 990 PDF
FY2021 $433K$321K$113K$1.1M 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $743,735 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $142,132$163,830
I-9 Program service revenuePrior year $549,408$550,424
I-10 Investment incomePrior year $14,215$26,569
I-11 Other revenuePrior year $2,049$2,912
I-12 Total revenuePrior year $707,804$743,735
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $157,329$188,732
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $195,771$382,035
I-18 Total expensesPrior year $353,100$570,767
I-19 Revenue less expensesPrior year $354,704$172,968
Part VI · Governance 5 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $743,735 across 8 lines filed
VIII-1e Government grants$162,618
VIII-1f All other contributions, gifts and grants$1,212
VIII-1h Total contributions, gifts and grants$163,830
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $550,424$550,424
VIII-3 Investment incomeRelated to mission $29,788$29,788
VIII-7 Net gain or loss on sales of assetsRelated to mission −$3,219−$3,219
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,912$2,912
VIII-12 Total revenueRelated to mission $579,905$743,735
Part IX · Statement of functional expenses $570,767 across 12 lines filed
IX-7 Other salaries and wagesPrograms $171,396$171,396
IX-9 Other employee benefitsPrograms $4,438$4,438
IX-10 Payroll taxesPrograms $12,898$12,898
IX-11b Legal feesPrograms $10$10
IX-11c Accounting feesPrograms $12,778$12,778
IX-12 Advertising and promotionPrograms $3,050$3,050
IX-13 Office expensesPrograms $25,353$25,353
IX-20 InterestPrograms $6$6
IX-22 Depreciation, depletion and amortizationPrograms $7,580$7,580
IX-23 InsurancePrograms $59,765$59,765
IX-24 Other expenses (24a–d)Programs $240,936$240,936
IX-24e All other expensesPrograms $32,557$32,557
IX-25 Total functional expensesPrograms $570,767 · Management $0 · Fundraising $0$570,767
Part X · Balance sheet $7,253,885 assets, 11 lines filed
Asset lines not itemized here account for $5,235; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $970,550$6,261,003
X-2 Savings and temporary cash investmentsStart of year $647,845$436,394
X-4 Accounts receivableStart of year $9,999$7,533
X-10c Land, buildings and equipment, netStart of year $105,475$127,658
X-15 Other assetsStart of year $306,816$416,062
X-16 Total assetsStart of year $2,040,685$7,253,885
X-17 Accounts payable and accrued expensesStart of year $8,008$20,464
X-25 Other liabilities$5,027,776
X-26 Total liabilitiesStart of year $8,008$5,048,240
X-32 Total net assets or fund balancesStart of year $2,032,677$2,205,645
X-33 Total liabilities and net assetsStart of year $2,040,685$7,253,885
Part XI · Reconciliation of net assets $2,205,645 net assets at year end
XI-1 Total revenue$743,735
XI-2 Total expenses$570,767
XI-3 Revenue less expenses$172,968
XI-4 Net assets at start of year$2,032,677
XI-10 Net assets at end of year$2,205,645

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

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.