Manlius Library

Nonprofit profile at a glance

EIN
160877741
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Manlius, NY, USA
Phone
3156826400
Rating
87
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,638,494
Expenses
$1,571,203
Assets
$4,075,740
Liabilities
$51,140

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

Leadership & pay

11 people listed

Executive titles in this filing

  • BRIAN LEE (PRESIDENT)

Highest reported compensation

  • ALYSSA MARTIN (EXECUTIVE DI): $92,261 total reported compensation

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

Overview

Mission

Operation of a free association library for the residents of the area outlined by the library charter to serve map.

Operating model

Revenue model
Grant-funded. 93% 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

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

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 90
  • Accountability: 94
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.6%; rating input score 81
  • Program expense ratio: 83%; rating input score 83
  • Fundraising efficiency: $770.37 raised per $1 spent on fundraising; rating input score 96; 96th 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.1%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 2.59; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 58; 58th percentile among comparable filings
  • Officer compensation ratio: 5.9%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: 0.8% per year; rating input score 100; 17th percentile among comparable filings
  • Revenue growth: 2.9% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 80.6% of revenue deployed · 83% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $92K · 11 people listed
  • Consistency: 31 of 31 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.

  • Moderate — Sustainability: Operating margin scored 42/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.
  • Review — Sustainability: Liabilities to assets ratio scored 58/100.