Library Association of Ringwood

Nonprofit profile at a glance

EIN
221803021
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Ringwood, NJ, USA
Phone
9739626556
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$577,938
Expenses
$557,099
Assets
$759,738
Liabilities
$18,493

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

Leadership & pay

11 people listed

Executive titles in this filing

  • AMY BOYLE-GEISEL (PRESIDENT)
  • ROBERT MCKAY (VICE-PRESIDENT)

Highest reported compensation

  • MARY ELLEN DE'LIA (DIRECTOR): $111,917 total reported compensation

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

Overview

Mission

Providing library services.

What it reported doing in 2025

Maintain and operate a municipal library

Operating model

Revenue model
Grant-funded. 89% 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

SUPPORTED - The filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 100
  • Accountability: 31
  • Sustainability: 43
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.1%; rating input score 66
  • Program expense ratio: 68.5%; rating input score 68
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 22.5%; rating input score 22; 13th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.6%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 1.36; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 20.1%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: -0.9% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -0.7% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 5.6% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 66.1% of revenue deployed · 68.5% of spending went to programs
  • Governance: 9 of 40 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $381K in reported program spending
  • Leadership: top reported pay $112K · 11 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Independent voting board scored 22/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.