E J Cottrell Memorial Library

Nonprofit profile at a glance

EIN
161068212
IRS 990-EZ coverage
2023–2024
Forms available
Form 990-EZ 2024, Form 990-N 2022
Location
Atlanta, NY, USA
Phone
5855345030
Rating
38
Verdict
REVIEW
Rating confidence
Moderate
Sector
Libraries

Reported finances

Revenue
$84,190
Expenses
$83,409
Assets
$254,318
Liabilities
$81,725

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

Leadership & pay

8 people listed

Executive titles in this filing

  • ROBERT HARDER (PRESIDENT)
  • AMY HARTER (VICE PRESIDENT)

People named in this filing

  • ROBERT HARDER (PRESIDENT)
  • AMY HARTER (VICE PRESIDENT)
  • GLORIA BRUNSWICK (SECRETARY)

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

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide a safe place for the community and it's children to come and seek help. We protect and welcome everyone. A place used for meetings, homework, research and programming for all children, teens and adults.

What it reported doing in 2024

Educational- teaching basket making, puzzle classes, reading, craft programs, writing clubs with local authors, dance lessons for families, making soaps and lotions, police with their cars and dogs, visiting nature center with their animals, fire safety training, computer use classes, Santa store where kids buy gifts for .05 an item and wrap, label, and decorate for their families. Entertainment- movie nights, holiday parties for adults, teens, and children, coffee clubs, pot luck dinners for community families, All programs are free for patrons

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 1
  • Transparency & Controls: 82
  • Sustainability: 53
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 1.3%; rating input score 1
  • Program expense ratio: 1.3%; rating input score 1

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 0.9%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 3.05; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 0.5% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: -65% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -1.2% per year; rating input score 0; 34th percentile among comparable filings

Details

  • Where the money goes: 1.3% of revenue deployed · 1.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $1K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • 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: Mission deployment rate scored 1/100.
  • High — Financial Efficiency: Program expense ratio scored 1/100.
  • Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.