Greene County Public Library

Nonprofit profile at a glance

EIN
316000273
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Xenia, OH, USA
Phone
9377367053
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$14,365,782
Expenses
$21,652,722
Assets
$8,901,222
Liabilities
$2,323,017

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Karl Colon (Executive Director)
  • Jeff Brock (Trustee Vice President)
  • Carol Graff (Trustee President)

Highest reported compensation

  • Karl Colon (Executive Director): $169,910 total reported compensation
  • Elizabeth Cusack (Deputy Director): $145,795 total reported compensation
  • Meldon Brindley (Fiscal Offcier): $87,840 total reported compensation

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

Overview

Mission

The Greene County Public Library is the community connection to reading lifetime learning and personal and professional enrichment for people of all ages.

What it reported doing in 2024

This expense is for the maintenance of eight facilities. The Library owns two facilities: the Xenia location and the Kinsey Road materials processing center. The other six facilities are leased with the city or townships in Beavercreek Cedarville Fairborn Jamestown Yellow Springs and Bellbrook.

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating revenue.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 66
  • Accountability: 77
  • Sustainability: 19
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.8%; rating input score 78
  • Program expense ratio: 51.2%; rating input score 51
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -50.7%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 0.41; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 1.9%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 4.1% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 27th percentile among comparable filings
  • Asset growth: 5.2% per year; rating input score 100; 37th percentile among comparable filings

Details

  • Where the money goes: 77.8% of revenue deployed · 51.2% of spending went to programs
  • Governance: 7 of 7 board members independent · 4 of 9 filing controls reported
  • Programs: 8 filed program accomplishments · $11.1M in reported program spending
  • Leadership: top reported pay $170K · 10 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $289K reported
  • Consistency: 41 of 41 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • Review — Financial Efficiency: Program expense ratio scored 51/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.