Nonprofit · EIN 81-1209787
SOUTH HERO LIBRARY FOUNDATION
Tax-exempt · SOUTH HERO, VT 05486
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $204,148 | $59,311 | $144,837 | $1,099,113 | $0 | $1,099,113 |
| December 31, 2024 | 990 | $201,967 | $50,711 | $151,256 | $898,805 | $0 | $898,805 |
| December 31, 2023 | 990 | $120,781 | $53,904 | $66,877 | $765,098 | $62,577 | $702,521 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $146,882
- of which government grants
- $57,000
- Program service revenue
- $0
- Investment income
- $49,708
- Net gain from sales of assets
- $17,765
- Net income from fundraising events
- $7,558
- Other revenue
- $7,558
Expenses
- Grants and similar amounts paid
- $26,982
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,600
- Depreciation
- $15,788
- Program services (functional)
- $42,770
- Management and general (functional)
- $2,600
- Fundraising (functional)
- $13,941
Balance sheet and other
- Total assets, start of year
- $898,805
- Total assets, end of year
- $1,099,113
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,099,113
- Land, buildings and equipment
- $62,175
- Publicly traded securities
- $1,007,560
- Gross receipts
- $228,886
- Employees
- 0
- Volunteers
- 20
- Year formed
- 2015
- State of legal domicile
- VT
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEN KOWALEWITZ | PRESIDENT Trustee or director, Officer | 3 | $0 |
| SANDY GREGG | SECRETARY Trustee or director, Officer | 4 | $0 |
| MARTHA KISER | TREASURER Trustee or director, Officer | 3 | $0 |
| KATHLEEN SWANSON | DIRECTOR Trustee or director | 1 | $0 |
| PETER ZAMORE | DIRECTOR Trustee or director | 1 | $0 |
| KEAGAN CALKINS | LIBRARY DIRECTOR Trustee or director | 2 | $0 |
| ANN LAUGHLIN | DIRECTOR Trustee or director | 1 | $0 |
| ROBERT CAIN | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEN KOWALEWITZ | PRESIDENT Trustee or director, Officer | 3 | $0 |
| SANDY GREGG | SECRETARY Trustee or director, Officer | 5 | $0 |
| MARTHA KISER | TREASURER Trustee or director, Officer | 2 | $0 |
| KATHLEEN SWANSON | DIRECTOR Trustee or director | 1 | $0 |
| PETER ZAMORE | DIRECTOR Trustee or director | 1 | $0 |
| KEAGAN CALKINS | LIBRARY DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEN KOWALEWITZ | PRESIDENT Trustee or director, Officer | 3 | $0 |
| SANDY GREGG | SECRETARY Trustee or director, Officer | 5 | $0 |
| MARTHA KISER | TREASURER Trustee or director, Officer | 2 | $0 |
| KATHLEEN SWANSON | DIRECTOR Trustee or director | 1 | $0 |
| PETER ZAMORE | DIRECTOR Trustee or director | 1 | $0 |
| KEAGAN CALKINS | LIBRARY DIRECTOR Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 28 COMMUNITY LN, SOUTH HERO, VT 05486-4418
- In care of
- % FOUNDATION BOARD DIRECTORS
- Principal officer (990 for 2025)
- KENNETH KOWALEWITZ, 28 COMMUNITY LANE, SOUTH HERO, VT 05486
- Signed the 990
- MARTHA KISER, TREASURER
- Phone
- (802) 370-6543
- Website
- WWW.SOUTHHEROLIBRARY.ORG
- Return prepared by
- MCSOLEY MCCOY & CO
Mission
TO RAISE FUNDS FOR AND DISTRIBUTE SAID FUNDS EXCLUSIVELY TO THE SOUTH HERO COMMUNITY LIBRARY, THE MUNICIPAL LIBRARY OF THE TOWN OF SOUTH HERO, VERMONT (ALSO KNOWN AS THE "WORTHEN LIBRARY").
Program accomplishments
- GRANTS PROVIDED TO THE WORTHEN LIBRARY IN SOUTH HERO FOR LIBRARY PROGRAMMING, "GAP FUNDING" (OPERATIONS), AND CAPITAL MAINTENANCE AND IMPROVEMENTS. COMPLETED PHASE 1 OF SOLAR PROJECT.Expenses $42,770 · grants $26,982
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 81-1209787
- 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
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B11)
- Assets (IRS master file)
- $1,099,113
- Income (IRS master file)
- $228,886
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $204,148 | $59,311 | $1,099,113 | XML |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $201,967 | $50,711 | $898,805 | XML |
| 990 | December 2023 | $120,781 | $53,904 | $765,098 | XML |
| 990 | December 2022 | $186,543 | $58,349 | $593,165 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 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 81-1209787).
Questions about SOUTH HERO LIBRARY FOUNDATION
- What is the EIN of SOUTH HERO LIBRARY FOUNDATION?
- The employer identification number (EIN) of SOUTH HERO LIBRARY FOUNDATION is 81-1209787.
- Is SOUTH HERO LIBRARY FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to SOUTH HERO LIBRARY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SOUTH HERO LIBRARY FOUNDATION 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 SOUTH HERO LIBRARY FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SOUTH HERO LIBRARY FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SOUTH HERO LIBRARY FOUNDATION?
- The 990 for the year ended December 31, 2025 names KENNETH KOWALEWITZ.
- Who are the officers and directors of SOUTH HERO LIBRARY FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does SOUTH HERO LIBRARY FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $204,148, expenses of $59,311 and total assets of $1,099,113 at year end.
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