Mark Skinner Library

Nonprofit profile at a glance

EIN
030184260
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Manchester Center, VT, USA
Phone
8025494575
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$1,034,984
Expenses
$1,323,001
Assets
$10,072,968
Liabilities
$51,503

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

Leadership & pay

17 people listed

Executive titles in this filing

  • Edward Surjan (Executive Director)
  • John Clark (President)
  • Margi Putney (Vice President)

Highest reported compensation

  • Edward Surjan (Executive Director): $107,952 total reported compensation

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

Overview

Mission

The Manchester Community Library is open to all as an inspiring gathering place for the community, providing opportunities for personal enrichment and growth. A hub of the community, the Library is a place that not only connects patrons with books and ideas but with one another.

What it reported doing in 2024

The Library is a vital community resource offering free programming, services, access to books, digital media, online data bases and information of all kinds to all residents of Manchester for their continual learning, enjoyment, and personal enrichment. We conduct outreach to schools, daycare centers, seniors and the homebound, and partner with local organizations. The Library also provides technology assistance, and free access to computers and the internet. We also offer meeting space, state park and museum passes, and an inter-library loan system.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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: 38
  • Transparency & Controls: 85
  • Accountability: 100
  • Sustainability: 43
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44.7%; rating input score 45
  • Program expense ratio: 29.4%; rating input score 29
  • Fundraising efficiency: $7.34 raised per $1 spent on fundraising; rating input score 28; 28th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 25th 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; 63rd 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: -27.8%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 7.61; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 8.2%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: -10.9% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -4.8% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 1.5% per year; rating input score 100; 23rd percentile among comparable filings

Details

  • Where the money goes: 44.7% of revenue deployed · 29.4% of spending went to programs
  • Governance: 16 of 16 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $389K in reported program spending
  • Leadership: top reported pay $108K · 17 people listed
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules
  • Filing history: 7 filing years from 2017 to 2024
  • 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 — Financial Efficiency: Mission deployment rate scored 45/100.
  • High — Financial Efficiency: Program expense ratio scored 29/100.
  • High — Financial Efficiency: Fundraising efficiency scored 28/100.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.