Section C: Capital Income and Expenditures

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Capital income is intended to pay for large one-time library purchases. This section should not reflect any income or expenditure used for the regular operations of the library. If your library had any major one-time capital expenditures during FY25 report them in this section. Otherwise, skip to section D.

For Both Capital Income and Expenditures

  • Show all sources of capital funds for FY25 (July 1, 2024 – June 30, 2025).
  • If your library does not receive capital income from a source enter a 0 (zero).
  • If your library receives capital income from a source, but the amount is unknown, enter N/A.
  • Report all capital income and expenditures as whole dollars only. Round to the nearest dollar. 
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Capital Income

Report all income for major capital expenditures, by source of income. Include funds received for

  • Site acquisition
  • New buildings, additions to buildings, or renovation of library buildings
  • Furnishings, equipment, and initial collections for new buildings, additions, or renovations
  • Major building updates or repairs including roof, painting, carpeting, furnace, central air, etc.
  • New computer hardware and software used to support library operations, link to networks, or run information products
  • Replacement and repair of existing furnishings and equipment
  • New vehicles
  • Other major one-time projects

DO NOT report capital income for

  • Regular purchase of library materials – Report in section D
  • Payments for regular operating costs such as utilities, insurance, etc. – Report in section D
  • Investments for capital appreciation
  • Income passed through to another agency
  • Funds unspent in the previous fiscal year (e.g., carryover).

Did your library have any major one-time capital projects in FY25? 

  • YES - Answer questions C01 - C06
  • NO - Skip to Section 

C01: CAPITAL FUNDS FROM LOCAL GOVERNMENT (CITY, COUNTY): Report all governmental funds designated by the community, county, district, or region and available to the public library for the purpose of major capital expenditures. Do not include state and/or federal money distributed by the local government.

C02: CAPITAL FUNDS FROM STATE SOURCES: Report all governmental funds distributed by the State Library or other state government agencies for the purpose of major capital expenditures. Do not include federal money distributed by the state.

C03: CAPITAL FUNDS FROM FEDERAL SOURCES: Report federal governmental funds, including federal funds distributed by the state, city, county, district, or region, and grants and aid received by the library for the purpose of major capital expenditures. NOTE: Federal funding for public libraries is very rare. If you receive federal funding, create a note to indicate how the funds are used.

C04: CAPITAL FUNDS FROM PRIVATE SOURCES: Report non-governmental funds, including grants, received by the library for the purpose of major capital expenditures. Report grants for Operating Income on line D11.

C05: TOTAL CAPITAL INCOME (LINES C01+C02+C03+C04): Automatically sums lines C01 to C04 to calculate Total Capital Income. NOTE: Total capital income and total capital expenditures are not expected to be equal.

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Capital Expenditures

Report all capital expenditures for the acquisition of or additions to fixed assets such as

  • Site acquisition
  • New buildings, additions to buildings, or renovation of library buildings
  • Furnishings, equipment, and initial collections for new buildings, additions, or renovations
  • Computer hardware and software used to support library operations, to link to networks, or to run information products
  • Replacement and repair of existing furnishings and equipment
  • New vehicles
  • Other one-time major projects

Do NOT report expenditures for

  • Regular purchase of library materials – Report in section D
  • Regular operating costs such as utilities, insurance, etc. – Report in section D
  • Investments for capital appreciation

C06: TOTAL CAPITAL EXPENDITURES: Report total expenditures for capital projects. NOTE: Total capital income and total capital expenditures are not expected to be equal.

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