New Carlisle Library Board

Nonprofit profile at a glance

EIN
310655253
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
New Carlisle, OH, USA
Phone
9378453601
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
Libraries

Official website

Reported finances

Revenue
$923,674
Expenses
$863,494
Assets
$769,524
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Dave McWhorter (Vice President)
  • Brian Macy (President)

Highest reported compensation

  • Beth Freeman (Director): $74,387 total reported compensation
  • Carol Ruschau (Fiscal Officer): $49,743 total reported compensation

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

Overview

Mission

We are a nonprofit governmental agency serving over 8,235 cardholders and providing them with free reading and educational materials as timely and convenient as possible.

What it reported doing in 2025

These library materials expenses were incurred to provide free access to our 8,235 cardholders of library materials that would benefit their educational needs. This collection of library materials is used by patrons for school projects as well as by teachers in the school system. Many of the materials are also used for our children's programming activities and for our patrons to enjoy reading at home.

Operating model

Revenue model
Donor-supported. 85% of the money available for current operations came from contributions and gifts.
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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 42
  • Transparency & Controls: 84
  • Accountability: 21
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46.4%; rating input score 46
  • Program expense ratio: 47.9%; rating input score 48
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 7th 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: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.5%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.89; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 14.4%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 15.3% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 1.9% per year; rating input score 100; 19th percentile among comparable filings
  • Asset growth: 6.7% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 46.4% of revenue deployed · 47.9% of spending went to programs
  • Governance: 0 of 7 board members independent · 4 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $413K in reported program spending
  • Leadership: top reported pay $74K · 9 people listed
  • Consistency: 39 of 40 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 46/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 48/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 26/100.