Henderson Memorial Public Library

Nonprofit profile at a glance

EIN
340923948
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Jefferson, OH, USA
Phone
4405763761
Rating
55
Verdict
MIXED
Rating confidence
Standard

Reported finances

Revenue
$602,147
Expenses
$611,437
Assets
$1,637,597
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Shannon Jones (President)
  • Scott Wludyga (Vice-President)

People named in this filing

  • Fred Grimm (Trustee)
  • Christopher Miller (Trustee)
  • Fred Portz (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See line 1, Part 1, for Mission stmt. Role statement: The role of the Henderson Memorial Public Library is to provide both information resources and popular works. If offers materials for life-ling learning, including reference materials, independent study resources and educational support for students of all ages. The library meets all information and entertainment needs of all ages through printed and non-printed materials and programs.

What it reported doing in 2025

Henderson Memorial Public Library is a public lending library supported by Ohio's Public Library Fund, a local real estate tax levy, patron fines and fees, donations and be quests. The revenue listed above does not include donations, tax levy proceeds or Ohio PLF receipts.

Operating model

Revenue model
Grant-funded. 85% 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

MIXED - 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 voting board members are independent.

Rating breakdown

  • Financial Efficiency: 48
  • Transparency & Controls: 75
  • Accountability: 30
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 42.5%; rating input score 42
  • Program expense ratio: 41%; rating input score 41
  • Fundraising efficiency: $1,161.79 raised per $1 spent on fundraising; rating input score 97; 97th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: -1.5%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 2.68; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 0.4% per year; rating input score 100; 16th percentile among comparable filings
  • Revenue growth: 3.9% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 28th percentile among comparable filings

Details

  • Where the money goes: 42.5% of revenue deployed · 41% of spending went to programs
  • Governance: 0 of 9 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $251K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 38 of 40 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Mission deployment rate scored 42/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 41/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Sustainability: Operating margin scored 26/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.