Joseph T Simpson Public Library

Nonprofit profile at a glance

EIN
231652343
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Mechanicsburg, PA, USA
Phone
7177660171
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,980,220
Expenses
$1,290,359
Assets
$7,875,364
Liabilities
$0

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

Leadership & pay

14 people listed

Executive titles in this filing

  • SUE ERDMAN (EXECUTIVE DIRECTOR (UNTIL 02/2026))
  • ELIZABETH SEIDEL (EXECUTIVE DIRECTOR (AS OF 11/2025))
  • THOMAS TOPOLSKI (PRESIDENT)
  • G EDWARD BLUM (VICE PRESIDENT)

Highest reported compensation

  • SUE ERDMAN (EXECUTIVE DIRECTOR (UNTIL 02/2026)): $106,240 total reported compensation
  • ARN HOWALD (ASSISTANT DIRECTOR/PUBLIC SERVICES): $54,438 total reported compensation
  • ELIZABETH SEIDEL (EXECUTIVE DIRECTOR (AS OF 11/2025)): $8,438 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The joseph t. Simpson library is the community's library, responsive to needs and desires for knowledge, understanding, enrichment, entertainment, and connection.

What it reported doing in 2025

Serving a rapidly growing community in southcentral Pennsylvania, the joseph t. Simpson public library serves as a vital community resource for learning and leisure. By providing access to an array of traditional and innovative public library services, simpson library improves the quality of life for over 156,000 visitors each year. In 2025, simpson library circulated 588,873 items to library cardholders and presented 2,722 programs for all ages with more than 44,000 people in attendance.

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 - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 92
  • Accountability: 91
  • Sustainability: 79
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.8%; rating input score 54
  • Program expense ratio: 81%; rating input score 81
  • Fundraising efficiency: $26.42 raised per $1 spent on fundraising; rating input score 63; 63rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 84.6%; rating input score 85; 23rd 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: 34.8%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 6.1; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 13.1%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 4.1% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 6.4% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: 3.8% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 53.8% of revenue deployed · 81% of spending went to programs
  • Governance: 11 of 13 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1M in reported program spending
  • Leadership: top reported pay $106K · 14 people listed
  • Consistency: 32 of 32 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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: Mission deployment rate scored 54/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.