Friends of Lewes Public Library Inc

Nonprofit profile at a glance

EIN
510260901
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025
Location
Lewes, DE, USA
Phone
3026446523
Rating
87
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$128,268
Expenses
$132,094
Assets
$208,451

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

Leadership & pay

14 people listed

Executive titles in this filing

  • CANDACE VESSELLA (PRESIDENT)

People named in this filing

  • CANDACE VESSELLA (PRESIDENT)
  • ELLEN WOLF (TREASURER)
  • TERI LOWINGER (DIRECTOR)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support the lewes public library

What it reported doing in 2025

Provide funding for materials, programs, equipment, staff training, and professional development.

Operating model

Revenue model
Donor-supported. 64% of the money available for current operations came from contributions and gifts.
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. Expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 95
  • Transparency & Controls: 82
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.1%; rating input score 96
  • Program expense ratio: 93.2%; rating input score 93

Transparency & Controls

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

Sustainability

  • Operating margin: -3%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 1.58; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 23.2% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 1.5% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: 7.9% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 96.1% of revenue deployed · 93.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $123K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • 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 — Sustainability: Operating margin scored 23/100.