D a Hurd Public Library Association

Nonprofit profile at a glance

EIN
010221132
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
North Berwick, ME, USA
Phone
2076762215
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Libraries

Official website

Reported finances

Revenue
$365,201
Expenses
$391,089
Assets
$535,917
Liabilities
$12,875

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • CHERYL HOFFMAN (VICE PRESIDENT)
  • RYAN GOSSER (PRESIDENT)

People named in this filing

  • MARCIA MILLER (TRUSTEE)
  • AMBER FOURNIER (SECRETARY)
  • MARGARET ALLAIRE (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

As the public library serving residents of north berwick, Maine, our mission is to offer the resources and encouragement necessary to promote the joy of reading, increase awareness of the world, broaden cultural horizons, and to provide a comfortable and welcoming place for all memebrs of the community.

What it reported doing in 2024

The d. A. Hurd library provides information services to the residents of north berwick, and to all of the students, parents, and faculty in msad #60. The library is governed by thirteen volunteer members of a board of trustees. The library's programs and services are supported with funds provided, in large part, by the town of north berwick. Supplemental monies from grants, memorial donations, gifts, and fees provide additional financial support for special projects and programs.the library director is responsible for the daily operation of the library. Nine full-time and/or part-time employees, including the library's director, and substitute employees, and a core group of dedicated volunteers work to provide library visitors with free access to a wide range of information in multiple formats. The library's collection of over 38,000 items includes a wide variety of books in print and on compact disc for people of all ages, interests, and reading abilities; popular films, documentaries, and television shows on dvd; outdoor games, birding backpacks, musical instruments, and stem kits, and local historical & genealogical resources. The library offers programming for all ages, including storytime, crafting, yarn divas, sewing, lego club, dungeons and dragons, and science club to name a few. The library also provides a sensory garden with raised ada accessible beds that hosts educational programming, sensory garden storytime, and collectively produces vegetables to be shared with our community. The d. A. Library is open monday, wednesday, and friday 9:30-5:00; tuesday and thursday 1:00-7:00; and saturday 9:30-1:00.

Operating model

Revenue model
Grant-funded. 92% of the money available for current operations came from government grants.
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: 93
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 39
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.2%; rating input score 96
  • Program expense ratio: 89.8%; rating input score 90
  • Fundraising efficiency: $140.84 raised per $1 spent on fundraising; rating input score 89; 89th 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; 63rd 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -7.1%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 1.37; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 4.2% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 2.9% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: -0.4% per year; rating input score 0; 23rd percentile among comparable filings

Details

  • Where the money goes: 96.2% of revenue deployed · 89.8% of spending went to programs
  • Governance: 12 of 12 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $351K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2024
  • 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: 3 of 6 not reported.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.