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Butler County Library Board FY2021 filing

Tax-deductible

Morgantown, KY501(c)(3)EducationEIN 61-6015087Revenue $433K in FY2021

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

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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

FY2021 · 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
33 mo
of spending, in cash
Looks good: 33.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$23K
2% of total assets
Looks good: liabilities are 2% 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
$433K
Spent
$321K
To programs
100%
Net assets
$1.1M
By yearFY2021–FY2025
Revenue
$433K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$433K
FY2022$638K
FY2023$635K
FY2024$708K
FY2025$744K
Expenses
$321K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$321K
FY2022$343K
FY2023$355K
FY2024$353K
FY2025$571K
Net assets
$1.1M
FY2021
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 FY2021 Form 990 (year ending June 2021) · see the original

990 PDF Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

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% · $321K

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

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Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$0Pt VII · Sec A
Brenda Jenkins
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Butler County Library Board 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 free books, resources, and internet access to the public.

Questions for Butler County Library Board

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Provided by the organization

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1 program · $321K · in their own filed words · FY2020
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.

$321Kprogram expense

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$433K
Ln 12
Fees for servicesLn 2g$414K
Gifts and grantsLn 1h$14K
Investment incomeLn 3$5K
Money outPt IX
$321K
Ln 25
Programscol B$321K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$889K
Total assetsLn 16$1.1M
LiabilitiesLn 26$23K
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$14K
Government grantsLn 1e$13K
Fees for servicesLn 2g$414K
Investment incomeLn 3$5K
Other incomeLn 4–11$246
Total revenueLn 12$433K
Assets in detailPt X, end of year
CashLn 1$271K
SavingsLn 2$618K
Cash and savings togetherLn 1–2$889K
Land, buildings, equipmentLn 10c$104K
Other assetsLn 15$114K
Total assetsLn 16$1.1M
LiabilitiesLn 26$23K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 56
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 FY21End FY21
Cash and savingsLn 1–2$893K$889K
Land, buildings, equipmentLn 10c$108K$104K
Total assetsLn 16$1.0M$1.1M
LiabilitiesLn 26$20K$23K
Net assetsLn 32$991K$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$142K$142K
Other employee benefitsLn 9$3K$3K
Payroll taxesLn 10$11K$11K
Legal feesLn 11b$3K$3K
Accounting feesLn 11c$2K$2K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$8K$8K
InterestLn 20$181$181
Depreciation, depletion and amortizationLn 22$5K$5K
InsuranceLn 23$50K$50K
Other expenses (24a–d)Ln 24$68K$68K
All other expensesLn 24e$26K$26K
Total functional expensesLn 25$321K$321K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $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 Viewing $433K$321K$113K$1.1M 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 FY2021 990 (6 parts)
Part I · Summary $433,339 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $20,339$13,940
I-9 Program service revenuePrior year $399,982$414,271
I-10 Investment incomePrior year $5,496$4,882
I-11 Other revenuePrior year $4,250$246
I-12 Total revenuePrior year $430,067$433,339
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $165,781$155,987
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $191,210$164,545
I-18 Total expensesPrior year $356,991$320,532
I-19 Revenue less expensesPrior year $73,076$112,807
Part VI · Governance 5 of 5 board members independent, 3 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-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $433,339 across 7 lines filed
VIII-1e Government grants$13,090
VIII-1f All other contributions, gifts and grants$850
VIII-1h Total contributions, gifts and grants$13,940
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $414,271$414,271
VIII-3 Investment incomeRelated to mission $4,882$4,882
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $246$246
VIII-12 Total revenueRelated to mission $419,399$433,339
Part IX · Statement of functional expenses $320,532 across 12 lines filed
IX-7 Other salaries and wagesPrograms $141,750$141,750
IX-9 Other employee benefitsPrograms $3,447$3,447
IX-10 Payroll taxesPrograms $10,790$10,790
IX-11b Legal feesPrograms $3,437$3,437
IX-11c Accounting feesPrograms $1,550$1,550
IX-12 Advertising and promotionPrograms $3,405$3,405
IX-13 Office expensesPrograms $7,545$7,545
IX-20 InterestPrograms $181$181
IX-22 Depreciation, depletion and amortizationPrograms $5,367$5,367
IX-23 InsurancePrograms $49,648$49,648
IX-24 Other expenses (24a–d)Programs $67,646$67,646
IX-24e All other expensesPrograms $25,766$25,766
IX-25 Total functional expensesPrograms $320,532 · Management $0 · Fundraising $0$320,532
Part X · Balance sheet $1,126,505 assets, 10 lines filed
Asset lines not itemized here account for $8,760; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $280,118$271,338
X-2 Savings and temporary cash investmentsStart of year $613,252$618,098
X-4 Accounts receivableStart of year $8,792$10,445
X-10c Land, buildings and equipment, netStart of year $108,498$103,964
X-15 Other assets$113,900
X-16 Total assetsStart of year $1,010,660$1,126,505
X-17 Accounts payable and accrued expensesStart of year $19,782$22,820
X-26 Total liabilitiesStart of year $19,782$22,820
X-32 Total net assets or fund balancesStart of year $990,878$1,103,685
X-33 Total liabilities and net assetsStart of year $1,010,660$1,126,505
Part XI · Reconciliation of net assets $1,103,685 net assets at year end
XI-1 Total revenue$433,339
XI-2 Total expenses$320,532
XI-3 Revenue less expenses$112,807
XI-4 Net assets at start of year$990,878
XI-10 Net assets at end of year$1,103,685

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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