Moon Township Public Library

Nonprofit profile at a glance

EIN
251519892
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Moon Township, PA, USA
Phone
4122690334
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$566,108
Expenses
$558,792
Assets
$1,069,133
Liabilities
$10,002

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Katie Buchanan (President)
  • Mary Jo Wise (Vice President)

Highest reported compensation

  • Heather Panella (Executive Dir.): $77,283 total reported compensation

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

Overview

Mission

The Moon Township Public Library strives to provide free access to materials and programs appropriate for all ages that meet the educational, informational, technological and recreational needs of the community, thereby fostering the utilization of the library as a center of lifetime learning.

What it reported doing in 2025

Moon Township Public Library operates as a public library for the purpose of providing educational research opportunities to members of the general public and to provide to the general public an educational institution designed to increase the literacy aspects of their lives.

Operating model

Revenue model
Grant-funded. 81% 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. Program spending has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 45
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.3%; rating input score 79
  • Program expense ratio: 79.4%; rating input score 79
  • Fundraising efficiency: $41.4 raised per $1 spent on fundraising; rating input score 72; 72nd 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.3%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 1.91; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 61; 61st percentile among comparable filings
  • Officer compensation ratio: 13.8%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: -1.4% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: 0.9% per year; rating input score 100; 14th percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 79.3% of revenue deployed · 79.4% of spending went to programs
  • Governance: 7 of 7 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $444K in reported program spending
  • Leadership: top reported pay $77K · 8 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 7 filing years from 2019 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 — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 27/100.