Hepburn Library of Norfolk

Nonprofit profile at a glance

EIN
161315213
IRS 990-EZ coverage
2021–2025
Forms available
Form 990 2023, Form 990-EZ 2025
Location
Norfolk, NY, USA
Phone
3153843052
Rating
40
Verdict
MIXED
Rating confidence
Moderate
Sector
Libraries

Reported finances

Revenue
$137,642
Expenses
$115,313
Assets
$187,635

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Charity Shoen (President)
  • Jeremy Willard (Vice President)

People named in this filing

  • Charity Shoen (President)
  • Kimberly Wilard (Treasurer)
  • Jeremy Willard (Vice President)

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

To provide a place for the community to enjoy the books and an educational experience at their own leisurely pace.

What it reported doing in 2025

Special Programs-Have Story Hour for littles during the day, have a home school day so that different families that home school can collaborate together. Have a game night/day for families.

Operating model

Revenue model
Donor-supported. 96% 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

MIXED - The filed numbers largely add up. 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: 10
  • Transparency & Controls: 82
  • Sustainability: 54
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 11%; rating input score 11
  • Program expense ratio: 8.3%; rating input score 8

Transparency & Controls

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

Sustainability

  • Operating margin: 16.2%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 1.63; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 28.6%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: -65.4% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -0.4% per year; rating input score 0; 17th percentile among comparable filings
  • Asset growth: -16% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 11% of revenue deployed · 8.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $10K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 5 of 6 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Financial Efficiency: Mission deployment rate scored 11/100.
  • High — Financial Efficiency: Program expense ratio scored 8/100.
  • Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.