Luzerne County Library System

Nonprofit profile at a glance

EIN
232731975
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Wilkesbarre, PA, USA
Phone
5708230156
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$2,298,309
Expenses
$2,312,508
Assets
$422,757
Liabilities
$1,590

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • LOIS OSTROWSKI (PRESIDENT)

People named in this filing

  • RAE ANUSEVICZ (DIRECTOR)
  • CARMINE CARRATO (DIRECTOR)
  • SUSAN MAZA ESQ (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Lcls is funded by grants received either indirectly from the federal government or directly from the commonwealth of Pennsylvania and luzerne county. The purpose of the system is to collect and disburse funds to the member libraries in luzerne county. The system also receives grants to fund projects for the general benefit of the member libraries.

What it reported doing in 2024

The system collects funds, then disburses the funds to the member libraries throughout luzerne county.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 93
  • Accountability: 88
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.1%; rating input score 90
  • Program expense ratio: 89.6%; rating input score 90
  • 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: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: -0.6%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.18; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 90; 90th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 1.7% per year; rating input score 100; 20th percentile among comparable filings
  • Revenue growth: 1.6% per year; rating input score 100; 18th percentile among comparable filings
  • Asset growth: 0.3% per year; rating input score 100; 13th percentile among comparable filings

Details

  • Where the money goes: 90.1% of revenue deployed · 89.6% of spending went to programs
  • Governance: 16 of 16 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $2.1M in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.