Nonprofit · EIN 51-6016494
REHOBOTH BEACH PUBLIC LIBRARY
Tax-exempt (reinstated) · REHOBOTH BCH, DE 19971
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2026 | 990 | $3,011,083 | $566,759 | $2,444,324 | $7,435,887 | $371,831 | $7,064,056 |
| June 30, 2025 | 990 | $3,942,572 | $608,862 | $3,333,710 | $4,604,680 | $969 | $4,603,711 |
| June 30, 2024 | 990 | $596,876 | $509,385 | $87,491 | $1,299,687 | $8,756 | $1,290,931 |
Financial details: 990 for the year ended June 30, 2026
Revenue
- Contributions, gifts and grants
- $2,423,339
- of which government grants
- $2,352,520
- Program service revenue
- $5,366
- Investment income
- $34,150
- Net income from fundraising events
- $548,228
- Other revenue
- $548,228
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $322,488
- Salaries, compensation and benefits (total)
- $363,511
- Professional fundraising fees
- $0
- Accounting fees
- $10,940
- Occupancy
- $62,056
- Travel
- $75
- Depreciation
- $959
- Program services (functional)
- $566,759
Balance sheet and other
- Total assets, start of year
- $4,604,680
- Total assets, end of year
- $7,435,887
- Total liabilities, end of year
- $371,831
- Net assets, end of year
- $7,064,056
- Land, buildings and equipment
- $2,103,581
- Publicly traded securities
- $41,163
- Net assets without donor restrictions
- $6,994,786
- Net assets with donor restrictions
- $69,270
- Gross receipts
- $3,056,103
- Employees
- 11
- Volunteers
- 16
- Year formed
- 1912
- State of legal domicile
- DE
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 June 30, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KAY WHEATLEY | PRESIDENT Officer | 3 | $0 |
| LIANE MCDOWELL SORENSON | VICE PRESIDE Officer | 1 | $0 |
| FORREST J WADE | TREASURER Officer | 7 | $0 |
| DAVID EASON | SECRETARY Officer | 1 | $0 |
| FRAN GROTE | TRUSTEE Trustee or director | 1 | $0 |
| JAMES BERRY | MEMBER AT-LA Trustee or director | 1 | $0 |
| JULIE BOYD | MEMBER AT-LA Trustee or director | 1 | $0 |
990 for the year ended June 30, 2025: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KAY WHEATLEY | PRESIDENT Officer | 3 | $0 |
| LIANE MCDOWELL SORENSON | VICE PRESIDE Officer | 1 | $0 |
| FORREST J WADE | TREASURER Officer | 7 | $0 |
| DAVID EASON | SECRETARY Officer | 1 | $0 |
| TOM WONTOREK | TRUSTEE Trustee or director | 1 | $0 |
| JAMES BERRY | MEMBER AT-LA Trustee or director | 1 | $0 |
| JULIE BOYD | MEMBER AT-LA Trustee or director | 1 | $0 |
| FRAN GROTE | MEMBER AT-LA Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KAY WHEATLEY | PRESIDENT Officer | 3 | $0 |
| ROSE MARIE PATIN | VICE PRESIDE Officer | 1 | $0 |
| JOE WADE | TREASURER Officer | 3 | $0 |
| LIANE MCDOWELL SORENSON | SECRETARY Officer | 1 | $0 |
| TOM WONTOREK | TRUSTEE Trustee or director | 1 | $0 |
| JAMES BERRY | MEMBER AT-LA Trustee or director | 1 | $0 |
| DOUG KLEINTOP | MEMBER AT-LA Trustee or director | 1 | $0 |
| DAVE EASON | MEMBER AT-LA Trustee or director | 1 | $0 |
| LINDA TUNIE | MEMBER AT-LA Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 226 REHOBOTH AVE, REHOBOTH BCH, DE 19971-2134
- Principal officer (990 for 2025)
- KAY WHEATLEY, 226 REHOBOTH AVENUE, REHOBOTH BEACH, DE 19971
- Signed the 990
- KAY WHEATLEY, PRESIDENT
- Phone
- (302) 227-8044
- Website
- REHOBOTH.LIB.DE.US
- Return prepared by
- DIEHL FORAKER CPAS LLC
Mission
PUBLIC LIBRARY
Program accomplishments
- THE REHOBOTH BEACH PUBLIC LIBRARY PROVIDES ACCESS TO INFORMATION AND LIBRARY MATERIALS FOR THE RESIDENTS AND VISITORS OF SUSSEX COUNTY IN THE STATE OF DELAWARE.Expenses $566,759 · revenue $5,366
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | 990 on file |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 51-6016494
- 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
- 2016
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B70)
- Assets (IRS master file)
- $7,435,887
- Income (IRS master file)
- $3,056,103
Revocation and reinstatement
- Exemption revoked
- November 15, 2011
- Posted by the IRS
- July 9, 2012
- Reinstated
- Effective November 15, 2011
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2026 | $3,011,083 | $566,759 | $7,435,887 | XML |
| 990 | June 2025 | $3,942,572 | $608,862 | $4,604,680 | IRS |
| 990 | June 2024 | $596,876 | $509,385 | $1,299,687 | XML |
| 990 | June 2023 | $835,190 | $582,526 | $1,173,977 | IRS |
| 990 | June 2022 | $529,888 | $561,658 | $72,295 | IRS |
| 990 | June 2021 | – | – | – | 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 51-6016494).
Questions about REHOBOTH BEACH PUBLIC LIBRARY
- What is the EIN of REHOBOTH BEACH PUBLIC LIBRARY?
- The employer identification number (EIN) of REHOBOTH BEACH PUBLIC LIBRARY is 51-6016494.
- Is REHOBOTH BEACH PUBLIC LIBRARY tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2011 and reinstated it effective November 15, 2011.
- Are donations to REHOBOTH BEACH PUBLIC LIBRARY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does REHOBOTH BEACH PUBLIC 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 REHOBOTH BEACH PUBLIC LIBRARY due?
- The return for tax year 2026 (the year ending June 30, 2027) is due November 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did REHOBOTH BEACH PUBLIC LIBRARY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2026.
- Who is the principal officer of REHOBOTH BEACH PUBLIC LIBRARY?
- The 990 for the year ended June 30, 2026 names KAY WHEATLEY.
- Who are the officers and directors of REHOBOTH BEACH PUBLIC LIBRARY?
- The 990 for the year ended June 30, 2026 lists 7 people; 0 received compensation from the organization.
- How much revenue does REHOBOTH BEACH PUBLIC LIBRARY have?
- On its 990 for the year ended June 30, 2026 it reported revenue of $3,011,083, expenses of $566,759 and total assets of $7,435,887 at year end.
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- STEPHEN R LETT SCHOLARSHIP FUND INC EIN 27-2295069 · last filed 990-N for 2025
- CANNCON EIN 81-0992186 · last filed 990-N for 2025
- VEGREHOBOTH INC EIN 99-1463185 · last filed 990-N for 2024
- GLOBAL EDUCATION DESTINATIONS INC EIN 85-3091474 · last filed 990-N for 2025
- DELAWARE INSTITUTE FOR HEALTHCARE EDUCATION ADVANCEMENT INC EIN 84-4720201 · last filed 990-N for 2025
- REHOBOTH ELEMENTARY SCHOOL PTO INC EIN 27-0742699 · last filed 990-N for 2024
- REHOBOTH BEACH COUNTRY CLUB INC EIN 51-0042264 · last filed 990 for 2025