Hepburn Library of Madrid
Nonprofit profile at a glance
- EIN
- 156026040
- IRS 990-EZ coverage
- 2015–2024
- Forms available
- Form 990-EZ 2024
- Location
- Madrid, NY, USA
- Phone
- 3153225673
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Libraries
Reported finances
- Revenue
- $95,079
- Expenses
- $79,557
- Assets
- $472,751
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Jennifer McAvoy (President)
People named in this filing
- Kathy Paige (Asst Librarian)
- Julia Gomez (Asst Librarian)
- Emily Huntley (Treasurer)
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
Public Library
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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 88
- Transparency & Controls: 82
- Sustainability: 58
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 81.7%; rating input score 82
- Program expense ratio: 97.7%; rating input score 98
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 16.3%; rating input score 69; 69th percentile among comparable filings
- Total-asset coverage ratio: 5.94; rating input score 86; 86th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 43%; rating input score 4; 4th percentile among comparable filings
Growth
- Program expense growth: -0.3% per year; rating input score 0; 47th percentile among comparable filings
- Revenue growth: 2.8% per year; rating input score 100; 63rd percentile among comparable filings
- Asset growth: 5.1% per year; rating input score 100; 58th percentile among comparable filings
Details
- Where the money goes: 81.7% of revenue deployed · 97.7% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $78K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 2 filed schedules
- Filing history: 9 filing years from 2015 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 4/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.