Cass District Library
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- Raising each dollar of donations cost 298 cents.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
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.
- Income
- $7.1 million
- Spending
- $2.9 million
- Spent on programs
- 89%
- Reserves
- 21.6 months of spending
- Largest source of income
- investment income, 73%
- Employees
- 24
- Volunteers
- 0
- Highest pay
- $82,589, library director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 81 out of 100. Higher than 67% of charities in its peer group (education, $1m to $10m).
Reserves
35 of 35Spendable reserves would cover 21.6 months of spending.
Debt
16 of 20It owes 27% of what it owns.
Living within its means
15 of 15Income exceeded spending by 59% of income.
Income trend
15 of 15Income rose 284% on the year before.
Spending floor
0 of 1589% of spending went to programs and raising each dollar of donations cost 298 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 74% of charities in its peer group (education, $1m to $10m).
Independent board
25 of 258 of 8 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (2)
- $2.6 million spent. 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.
- 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.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 2002.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.