Friends of Liverpool Library Inc

Nonprofit profile at a glance

EIN
161589661
IRS 990-EZ coverage
2010–2011
Forms available
Form 990-EZ 2011
Location
Liverpool, NY, USA
Phone
3154570310
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$194,509
Expenses
$42,310
Assets
$156,497

Source: IRS Form 990-EZ. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

19 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support liverpool public library programs and expenses

What it reported doing in 2011

Various fund raising activities to provide grants to the lib-rary and payment of various expenses of the library

Operating model

Revenue model
Donor-supported. 80% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - The filed numbers largely add up and program spending has grown recently. 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: 26
  • Transparency & Controls: 100
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 10.8%; rating input score 11
  • Program expense ratio: 49.5%; rating input score 50

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 78.2%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 3.7; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 115.2% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 125.9% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 185.3% per year; rating input score 100; 100th percentile among comparable filings

Details

  • Where the money goes: 10.8% of revenue deployed · 49.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $21K in reported program spending
  • Leadership: top reported pay $0 · 19 people listed
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 2 filing years from 2010 to 2011
  • 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 11/100.
  • Review — Financial Efficiency: Program expense ratio scored 50/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.