Barrett Friendly Library

Nonprofit profile at a glance

EIN
246000079
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Cresco, PA, USA
Phone
5705957171
Rating
84
Verdict
STRONG
Rating confidence
Standard

Reported finances

Revenue
$366,402
Expenses
$439,630
Assets
$2,333,665
Liabilities
$6,159

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • MICHAEL STEIN (PRESIDENT)
  • JULIE WYNNE (VICE PRESIDENT)

People named in this filing

  • MICHAEL STEIN (PRESIDENT)
  • RICHARD LEIST (TREASURER)
  • CYNTHIA COOK (MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Public library

What it reported doing in 2025

Serve the community as a public lending library and resource for educational and entertaining visual and audio materials

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 100
  • Accountability: 76
  • Sustainability: 43
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.6%; rating input score 96
  • Program expense ratio: 79.3%; rating input score 79
  • Fundraising efficiency: $19.48 raised per $1 spent on fundraising; rating input score 54; 54th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -20%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 5.31; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 1% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: -0.7% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: -1% per year; rating input score 0; 19th percentile among comparable filings

Details

  • Where the money goes: 95.6% of revenue deployed · 79.3% of spending went to programs
  • Governance: 11 of 11 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $349K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 12/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 54/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.