John R Kauffman Jr Public Library

Nonprofit profile at a glance

EIN
240797025
IRS 990 coverage
2014–2020
Forms available
Form 990 2020
Location
Sunbury, PA, USA
Phone
5702862461
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$349,808
Expenses
$410,172
Assets
$6,052,435
Liabilities
$1,385

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • MELISSA ROWSE (EXECUTIVE DIRECTOR)
  • CARL ASKEW (PRESIDENT)
  • JENNIFER BRUDNICKI (VICE PRESIDENT)

Highest reported compensation

  • MELISSA ROWSE (EXECUTIVE DIRECTOR): $63,624 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Degenstein community library creates a community offering abundant resources for information, enrichment and enjoyment, where reading is valued and learning never ends.

What it reported doing in 2020

All other accomplishment children's programming including pre-school and toddler story times, family place workshops, daycare visists, teens. Other various programs, tours and miscellaneous library activities.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 86
  • Accountability: 100
  • Sustainability: 46
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.8%; rating input score 97
  • Program expense ratio: 81.8%; rating input score 82
  • Fundraising efficiency: $18.54 raised per $1 spent on fundraising; rating input score 50; 50th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -17.3%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 14.76; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 15.5%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: -1.3% per year; rating input score 0; 40th percentile among comparable filings
  • Revenue growth: -1.2% per year; rating input score 0; 30th percentile among comparable filings
  • Asset growth: 1.5% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 96.8% of revenue deployed · 81.8% of spending went to programs
  • Governance: 21 of 21 board members independent · 8 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $335K in reported program spending
  • Leadership: top reported pay $64K · 18 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 7 filing years from 2014 to 2020
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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: Fundraising efficiency scored 50/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 16/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 29/100.