Lycoming County Library System Board

Nonprofit profile at a glance

EIN
232863316
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Williamsport, PA, USA
Phone
5703260536
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$228,516
Expenses
$225,312
Assets
$336,034
Liabilities
$4,099

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

Leadership & pay

11 people listed

Executive titles in this filing

  • DIANE ECK (PRESIDENT)
  • CHRISTIE FORESMAN (VICE PRESIDENT)

People named in this filing

  • DIANE ECK (PRESIDENT)
  • CHRISTIE FORESMAN (VICE PRESIDENT)
  • LARRY STOUT (TREASURER)

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

The lycoming county library system is lycoming county's free information utility, lifelong learning center, and popular materials collective.

What it reported doing in 2024

The lycoming county library system received and distributed state aid and county tax dollars to member libraries to support their operational needs in 2024. The lycoming county library system's primary services are to provide general public library services to 114,014 county residents through the six member public libraries, and outreach services to residents throughout lycoming county. All six member libraries offer a summer learning program, designed to engage students and help them retain reading skills between the school years.

Operating model

Revenue model
Grant-funded. 88% 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 and most voting board members are independent. 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: 44
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 49
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.1%; rating input score 51
  • Program expense ratio: 46%; rating input score 46
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 1.4%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 1.49; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -7.2% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -7.5% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -3.6% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 51.1% of revenue deployed · 46% of spending went to programs
  • Governance: 9 of 9 board members independent · 7 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $104K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • 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 51/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 46/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.