Boyertown Community Library

Nonprofit profile at a glance

EIN
232519885
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Boyertown, PA, USA
Phone
6103690496
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$536,465
Expenses
$554,673
Assets
$2,841,545
Liabilities
$3,611

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

Leadership & pay

9 people listed

Executive titles in this filing

  • TINA DELOREY BROWN CPA (PRESIDENT)

People named in this filing

  • SARA BATES (TRUSTEE)
  • DAVID BROWN (TRUSTEE)
  • JUSTIN HALL (TRUSTEE)

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

The boyertown community library will serve the community's diverse needs by providing current informational, educational, and recreational resources. The library will be a safe, comfortable, and welcoming space where people learn and discover, explore their passions, and find resources that contribute to a full life.

What it reported doing in 2025

The library's purpose is to establish, administer and maintain a free public nonsectarian library to serve the informational, educational and recreational needs of all residents of the library's service area, which includes: boyertown borough, earl township, colebrookdale township, and douglass (berks) township, by providing free access to an organized and useful collection of printed items and other resources and to provide a staff trained to recognize and provide for those needs. In addition to other program services listed residential rental building is maintained on philadelphia avenue. The rental revenues are deemed to be supporting of program services.

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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.7%; rating input score 71
  • Program expense ratio: 67.8%; rating input score 68
  • Fundraising efficiency: $6.43 raised per $1 spent on fundraising; rating input score 22; 22nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.4%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 5.12; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 5.8% per year; rating input score 100; 40th percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 7.3% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 70.7% of revenue deployed · 67.8% of spending went to programs
  • Governance: 9 of 9 board members independent · 7 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $376K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2011 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.

  • High — Financial Efficiency: Fundraising efficiency scored 22/100.
  • High — Sustainability: Operating margin scored 22/100.