Section D: Operating Income and Expenditures

Operating Income

Operating income covers the current and recurrent costs necessary to support the provision of library services. Report income used for operating expenditures by source. Include federal, state, local, and non-governmental income. 

Report all sources of funds for FY25 (July 1, 2024 – June 30, 2025).

• If your library does not receive operating income from a source enter a 0 (zero)
• If your library receives operating income from a source, but the amount is unknown, enter N/A
• Report all income in whole dollars only. Round to the nearest dollar

Do NOT report

• Income for capital expenditures as reported in Section C
• Contributions to endowments
• Income passed through to another agency
• Funds unspent in the previous fiscal year – carryover
• The value of any contributed or in-kind services
• The value of any non-monetary gifts and donations
• E-Rate discounts as income

D01: CITY INCOME RECEIVED FROM THE CITY’S GENERAL FUND (EXCLUDE INCOME FROM SPECIAL LEVIES):  Report all funds designated by the city and available for expenditure by the public library. Include salary and wages, employee benefits and plant operations paid by the city on behalf of the library if available. Do not include county, state, federal, and other funds passed through local government for library use. Report these funds with county, state, or federal government income, as appropriate.

D02: CITY INCOME RECEIVED FROM SPECIAL LEVIES: Special levies include the special library levy, the cultural levy, local sales tax, or any other special levy for operating expenses.

D03: COUNTY INCOME RECEIVED FROM ALL COUNTIES: Report the income from each county (including your own) that provides funding to your library. Include salary and wages, employee benefits and plant operations paid by the county on behalf of the library if available. Do not include state, federal, and other funds passed through local government for library use. Report these funds with state or federal government income, as appropriate.

D04: INCOME RECEIVED FROM CONTRACTING CITIES IN IOWA. DO NOT REPORT INCOME FROM YOUR OWN CITY ON THIS LINE: Include all funds from contracts for service with other cities in Iowa. Income from cities from other states or townships should be reported on line D05. Income from your city should be reported on lines D01 and D02.

D05: OTHER GOVERNMENTAL INCOME RECEIVED: Report all funds received from local governmental sources other than those listed in lines D01 to D04. Examples include townships or cities from other states.

D06: TOTAL LOCAL GOVERNMENT OPERATING INCOME RECEIVED (D01+DO2+D03+D04+D05): Automatically sums lines D01, D02, D03, D04, and D05 to give Total Local Government Operating Income.

D07: STATE FUNDING RECEIVED FROM THE STATE LIBRARY OF IOWA: Include payments received for Enrich Iowa – Direct State Aid, Open Access, and ILL Reimbursement. Prefilled and locked by the State Library. Please verify and contact Gary Krob if data entered is incorrect.

D08: OTHER INCOME RECEIVED FROM THE STATE OF IOWA: Include any state funds other than state funding administered by the State Library. Do not include federal funds passed through state government for library use. Report these funds with federal government income, as appropriate.

D09: TOTAL STATE GOVERNMENT OPERATING INCOME RECEIVED (D07 + D08): Automatically sums lines D07 and D08 to determine Total State Government Operating Income.

D10: TOTAL FEDERAL GOVERNMENT INCOME RECEIVED: Report all income from Federal sources. NOTE: Federal funding for public libraries is very rare. If you receive federal funding, create a note to indicate how the funds are used.

D11: TOTAL NON-GOVERNMENTAL GRANTS RECEIVED: A grant is a sum of money given as financial assistance and intended to foster research or innovative projects. Examples are the Bill and Melinda Gates Foundation, the R. J. Carver Charitable Trust, and community foundations. Report grants received for Capital projects on line C04.

D12: ENDOWMENTS AND GIFTS RECEIVED (ONLY REPORT IF MONEY WAS ALSO SPENT IN FY25): Report all gifts and donations of money from all sources, other than grants. Report grants on line D11. Do not report if the endowments and gifts received were not also spent during FY25. Report this money as income and expenditure the year that it is spent.

DO NOT include the value of gifts and donations of books or other library materials and equipment. DO NOT include the value of any contributed service or the value of "in-kind" gifts and donations.

D13: FINES AND/OR FEES RECEIVED: Report all income from overdue fines, non-resident fees, photocopy fees, equipment rental, etc. Do not report this as income if it is returned to the city’s general fund.

D14: OTHER INCOME RECEIVED: Report other non-governmental income not already reported in lines D11-D13. DO NOT include the value of any contributed service or the value of "in-kind" gifts and donations.

D15: TOTAL NON-GOVERNMENTAL OPERATING INCOME RECEIVED (D11+D12+D13+D14): Automatically sums together lines D11, D12, D13, and D14 to determine Total Non-Governmental Operating Income.

D16: TOTAL OPERATING INCOME RECEIVED (D06+D09+D10+D15): Automatically sums together lines D06, D09, D10, and D15 to determine Total Operating Income Received.

Operating Expenditures

Operating expenditures are the current and recurrent costs necessary to support the provision of library services. Significant costs, especially benefits and salaries, that are paid by other taxing agencies (government agencies with the authority to levy taxes) "on behalf of" the library may be included if the information is available. Only such funds that are supported by expenditure documents (such as invoices, contracts, payroll records, etc.) at the point of disbursement should be included. 

Report all expenditures including grants and cooperative arrangements. 

• If your library does not expend operating funds for an item, enter a 0 (zero)
• If your library expends operating funds for an item, but the amount is unknown, enter N/A
• To ensure accurate reporting, consult your business officer or city clerk regarding this section
• Report only money expended during FY25 (July 1, 2024 – June 30, 2025), regardless of when the money may have been received
• Report all expenditures as whole dollars only. Round fractions to the nearest whole dollar

Do NOT report 

• The value of free items
• Estimated costs
• Capital expenditures as reported in Section C
• E-Rate discounts as expenditures

D17: TOTAL SALARIES AND WAGES EXPENDITURES (BEFORE DEDUCTIONS): This includes salaries and wages for all library staff (including plant operations, security, and maintenance staff) for the fiscalyear. Include salaries and wages before tax deductions but exclude employee benefits.

Include all salaries and wages paid out of the public library budget and by the city or county on behalf of the library if the information is available.

D18: TOTAL EMPLOYEE BENEFITS EXPENDITURES (HEALTH INSURANCE, SOCIAL SECURITY TAX, RETIREMENT, ETC.): Report all benefits outside of salaries and wages paid and accruing to employees regardless of whether the benefits or equivalent cash options are available to all employees. Include paid employee benefits including Social Security tax, retirement, medical insurance, life insurance, guaranteed disability income protection, unemployment compensation, workmen's compensation, tuition, and housing benefits.

Include all benefits paid out of the public library budget and by the city or county on behalf of the library. The answer to line D18 should never be zero (0). If you are unsure of what benefits are being paid, or this is a volunteer-run library, report N/A.

D19: TOTAL STAFF EXPENDITURES (D17+D18):  Automatically sums lines D17 and D18 to determine the Total Staff Expenditures.

D20: PRINT PHYSICAL COLLECTION EXPENDITURES: Report all operating expenditures used to purchase the following physical print materials for the library’s collection: books; Braille materials; serial back files; current serial subscriptions; government documents and any other print acquisitions. Exclude charges or fees for interlibrary loans and expenditures for document delivery. 

D21: AUDIO PHYSICAL COLLECTION EXPENDITURES: Report all operating expenditures used to purchase audio materials in any physical format for the library’s collection. Examples include but are not limited to cassette tapes, CDs, audio books, Playaways, or MP3 discs. DO NOT report expenditures for the BRIDGES consortium or other downloadable services on this line.

D22: VIDEO PHYSICAL COLLECTION EXPENDITURES: Report all operating expenditures used to purchase video materials in any physical format for the library’s collection. Examples include but are not limited to videocassette tapes, DVD, Blu-Ray, or movie licensing fees. DO NOT report expenditures for the BRIDGES consortium or other downloadable services on this line.

D23: OTHER PHYSICAL COLLECTION EXPENDITURES FOR ANY MATERIALS NOT LISTED ABOVE: Report operating expenditures on all other physical materials for the library’s collection not listed on lines D20 to D22 such as microfilm, puzzles, art prints, pamphlets, cake pans, puppets, and other physical materials in new formats.

D24: TOTAL PHYSICAL NON-PRINT COLLECTION EXPENDITURES (D21+D22+D23): Automatically sums lines D21 to D23 to determine total physical non-print collection expenditures.

D25: TOTAL PHYSICAL COLLECTION EXPENDITURES (D20+D24): Automatically adds lines D20 + D24 to determine the total physical materials expenditures.

D26: BRIDGES E-BOOK COLLECTION EXPENDITURES: Report Bridges e-book expenditures only. Your Bridges e-book expenditure is 50% of the total amount paid for Bridges. The rest of the Bridges expenditures will be reported as 50% for downloadable audio on line D29. Prefilled and locked by the State Library. Please verify and contact Gary Krob if data is incorrect.

D27: ALL OTHER E-BOOK COLLECTION EXPENDITURES: Report all other operating expenditures used to purchase e-books. Do not report BRIDGES expenditures on this line. Report Advantage e-book expenditures here. Report the expenditures for e-book readers such as Kindles or Nooks on this line.

D28: TOTAL E-BOOK COLLECTION EXPENDITURES (D26+D27): Automatically sums lines D26 and D27 to determine the Total e-book Expenditures. 

D29: BRIDGES DOWNLOADABLE AUDIO COLLECTION EXPENDITURES: Report Bridges downloadable audio expenditures only. Your Bridges downloadable audio expenditure is 50% of the total amount paid for Bridges. The rest of the Bridges expenditures will be reported as 50% for E-Books on line D26. Prefilled and locked by the State Library. Please verify and contact Gary Krob if data is incorrect.

D30: ALL OTHER DOWNLOADABLE AUDIO COLLECTION EXPENDITURES: Report all other operating expenditures used to purchase downloadable audio. Do not report Bridges expenditures on this line. Report Advantage downloadable audio expenditures here.

D31: TOTAL DOWNLOADABLE AUDIO COLLECTION EXPENDITURES (D29+D30):             Automatically sums lines D29 and D30 to determine the total downloadable audio expenditures. 

D32: TOTAL DOWNLOADABLE VIDEO COLLECTION EXPENDITURES: Report all operating expenditures used to purchase downloadable video. Report Advantage downloadable video expenditures here.

D33: TOTAL ELECTRONIC INFORMATION COLLECTION EXPENDITURES: Report all operating expenditures for electronic materials that are purchased as part of the library’s collection.

Types of electronic materials include 

• E-serials or e-journals
• Government documents
• Databases (including locally mounted, full text or not)
• Reference tools
• Scores, maps, or pictures in electronic or digital format, including materials digitized by the library
• Commercial examples include Freegal, Heritage Quest, RB Digital, Etc.

DO NOT include expenditures for 

• Products subsidized or managed by the State Library such Bridges, etc.
• Computer software used to support library operations such as computer operating systems, productivity software, or online catalogs. These expenses should be reported on line D36
• Linking to external networks or the Internet. These expenses should be reported on line D36
• E-books or audio downloadable materials. These expenses should be reported on line D27 or D30.

Refer to Counting Electronic Resources for more information on how to report specific electronic resources on the Annual Survey.

D34: TOTAL DOWNLOADABLE AND ELECTRONIC INFORMATION COLLECTION EXPENDITURES (D28+D31+D32+D33): Automatically sums lines D28, D31, and D32 and D33 to determine total downloadable and electronic information collection expenditures.

D35: TOTAL COLLECTION EXPENDITURES (D25+D34): Automatically sums lines D25 and D34 to determine total collection expenditures.

D36: ALL OTHER OPERATING EXPENDITURES (PHONE, LIGHTS, HEATING, COOLING, INTERNET ACCESS, INSURANCE, ETC.): This includes all expenditures other than those for staff and collections reported on lines D19 and D35. Include expenses for the items below but this is not a complete list. Any operating expenditure that is not for staff or collections should be reported here.

• Programs and events
• Conferences, mileage, continuing education expenses
• Book binding or processing supplies
• Maintenance fees for computers and software
• Networking and Internet access
• Utilities such as phone, ­­­heat, lights, cooling, water, garbage collection, and insurance
• Janitorial, cleaning, landscaping, mowing, plowing, etc. services
• Fees paid to a consultant, auditor, architect, attorney, etc.
• Payments for services repeated on a daily, weekly, monthly, or seasonal basis
• Minor repairs such as broken windows, furniture, lights, etc.
• Online catalog or website fees

NOTE: Include any funds paid by the city/county on behalf of the library if the information is available.

D37: TOTAL OF ALL OPERATING EXPENDITURES (TOTAL OF D19+D35+D36): Automatically sums lines D19, D35, and D36 to determine Total Operating Expenditures.