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Nonprofit · EIN 38-3144404

CASS DISTRICT LIBRARY

Tax-exempt · CASSOPOLIS, MI 49031

Financials

$1.8M$1.5M2023$7.1M$2.9M2024
Revenue Expenses · by fiscal year end
Financials of CASS DISTRICT LIBRARY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$7,070,817$2,930,779$4,140,038$7,245,995$1,977,687$5,268,308
December 31, 2023990$1,840,913$1,548,779$292,134$2,732,231$1,564,803$1,167,428
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$11,806
Program service revenue
$18,277
Investment income
$5,188,690
Tax-exempt bond proceeds
$5,095,562
Other revenue
$1,852,044

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$82,588
Other salaries and wages
$533,753
Salaries, compensation and benefits (total)
$792,895
Professional fundraising fees
$0
Legal fees
$3,948
Accounting fees
$13,935
Occupancy
$66,042
Travel
$522
Program services (functional)
$2,595,891
Management and general (functional)
$299,713
Fundraising (functional)
$35,175

Balance sheet and other

Total assets, start of year
$2,732,231
Total assets, end of year
$7,245,995
Total liabilities, end of year
$1,977,687
Net assets, end of year
$5,268,308
Gross receipts
$7,070,817
Employees
24
Volunteers
0
Year formed
1993
State of legal domicile
MI

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
BARBARA GORDONLIBRARY DIRECTOR
Officer
40$82,589
EILEEN TONEYPRESIDENT
Trustee or director, Officer
1$0
LAURA HUGHESTRUSTEE
Trustee or director
1$0
ANDREW CHURCHILLTREASURER
Trustee or director, Officer
1$0
JOSEPH GROSSTRUSTEE
Trustee or director
1$0
SANDRA ASMUSTRUSTEE
Trustee or director
1$0
REBECCA CROCKERTRUSTEE
Trustee or director
1$0
RON MCADAMVICE PRESIDENT
Trustee or director, Officer
1$0
TABITHA SCHAFERTRUSTEE
Trustee or director
1$0
990 for the year ended December 31, 2023: 9 people
NameTitleHours / weekCompensation
BARBARA GORDONLIBRARY DIRECTOR
Officer
40$78,309
EILEEN TONEYPRESIDENT
Trustee or director, Officer
1$0
LAURA HUGHESTRUSTEE
Trustee or director
1$0
ANDREW CHURCHILLTREASURER
Trustee or director, Officer
1$0
JOSEPH GROSSTRUSTEE
Trustee or director
1$0
SANDRA ASMUSTRUSTEE
Trustee or director
1$0
REBECCA CROCKERTRUSTEE
Trustee or director
1$0
RON MCADAMVICE PRESIDENT
Trustee or director, Officer
1$0
SUSIE CLEAVERTRUSTEE
Trustee or director
1$0

Address and contacts

Address (IRS master file)
319 M 62, CASSOPOLIS, MI 49031-1032
In care of
% MARY ELIZABETH HARPER
Principal officer (990 for 2024)
EILEEN TONEY, 319 M62, CASSOPOLIS, MI 49031
Signed the 990
EILEEN TONEY, PRESIDENT
Phone
(269) 216-7088
Return prepared by
UHY ADVISORS GREAT LAKES INC

Mission

THE PRIMARY EXEMPT PURPOSE OF THE CASS DISTRICT LIBRARY IS TO SERVE AS A PUBLIC LIBRARY FOR THE RESIDENTS OF THE GOVERNMENTAL UNITS WITHIN THE LIBRARY'S SERVICE AREA (ALL OF CASS COUNTY, MI EXCEPT THE TOWNSHIPS OF MARCELLUS, SILVER CREEK, WAYNE, AND THE CITY OF DOWAGIAC). THE CASS DISTRICT LIBRARY PROVIDES TYPICAL PUBLIC LIBRARY SERVICES, SPECIFICALLY PROVIDING AND MAINTAINING MATERIALS FOR THE GENERAL PUBLIC TO USE IN-HOUSE AND FOR MEMBERS OF THE LIBRARY'S SERVICE AREA TO BORROW. THE CASS DISTRICT LIBRARY MAINTAINS A NON-CIRCULATING LOCAL HISTORY AND GENEALOGY REFERENCE CENTER AND ALSO PROVIDES NO-COST INFORMATIONAL AND EDUCATIONAL PROGRAMS FOR CHILDREN AND ADULTS.

990 for the year ended December 31, 2024

Program accomplishments

  • PURCHASE AND MAINTENANCE OF MATERIALS FOR THE CIRCULATING COLLECTION. THESE INCLUDE BOOKS, MOVIES, AND MUSIC IN BOTH PHYSICAL AND DIGITAL FORMATS. BOOKS ARE PURCHASED IN HARDCOVER, SOFTCOVER, LARGE PRINT, DIGITAL, AUDIO ON CD AND DIGITAL AUDIO FORMATS. MOVIES ARE PURCHASED ON DVD AND IN DIGITAL FORMAT. MUSIC IS PURCHASED ON CD AND IN DIGITAL FORMAT. ALL DIGITAL MATERIALS MAY BE ACCESSED REMOTELY. THE LIBRARY ALSO MAINTAINS A COLLECTION OF PERIODICALS FOR CIRCULATION. THE LIBRARY PURCHASES ACCESS TO INFORMATIONAL DATABASES AVAILABLE TO PATRONS IN HOUSE AND REMOTELY. THE LIBRARY PROVIDES PUBLIC ACCESS TO THE INTERNET. MATERIALS ARE PURCHASED FOR ADULTS, TEENS, AND CHILDREN.
    Expenses $2,595,891
  • STORY HOUR PROGRAMS ARE PROVIDED FOR INFANTS, TODDLERS, AND PRESCHOOLERS. THE LIBRARY PROVIDES A SUMMER READING PROGRAM FOR ALL AGES AND INFORMATIONAL AND ENTERTAINMENT PROGRAMS THROUGHOUT THE YEAR FOR ALL AGES.

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
38-3144404
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2002
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B70)
Assets (IRS master file)
$7,245,995
Income (IRS master file)
$7,070,817

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$7,070,817$2,930,779$7,245,995XML
990December 2023$1,840,913$1,548,779$2,732,231XML
990December 2022$1,517,777$1,614,717$2,398,595IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 2018–––IRS
990December 2017–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-3144404).

Questions about CASS DISTRICT LIBRARY

What is the EIN of CASS DISTRICT LIBRARY?
The employer identification number (EIN) of CASS DISTRICT LIBRARY is 38-3144404.
Is CASS DISTRICT LIBRARY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
Are donations to CASS DISTRICT LIBRARY tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does CASS DISTRICT LIBRARY file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of CASS DISTRICT LIBRARY due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did CASS DISTRICT LIBRARY last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of CASS DISTRICT LIBRARY?
The 990 for the year ended December 31, 2024 names EILEEN TONEY.
Who are the officers and directors of CASS DISTRICT LIBRARY?
The 990 for the year ended December 31, 2024 lists 9 people; 1 received compensation from the organization, the highest $82,589 (BARBARA GORDON, LIBRARY DIRECTOR).
How much revenue does CASS DISTRICT LIBRARY have?
On its 990 for the year ended December 31, 2024 it reported revenue of $7,070,817, expenses of $2,930,779 and total assets of $7,245,995 at year end.

Other nonprofits in CASSOPOLIS

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