Public Library for Union County

Nonprofit profile at a glance

EIN
232208061
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Lewisburg, PA, USA
Phone
5705231172
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Libraries

Official website

Reported finances

Revenue
$785,317
Expenses
$932,039
Assets
$7,953,928
Liabilities
$61,643

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

Leadership & pay

17 people listed

Executive titles in this filing

  • BECKY PEREZ (PRESIDENT)
  • ILENE LADD (VICE PRESIDENT)

Highest reported compensation

  • ALEX SCHWARTZMAN (LIBRARY DIRECTOR): $89,254 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 public library for union county offers free, public access to all of its library resources. The library's collections and services are developed and maintained for the education, intellectual stimulation, and pleasure of all residents of the surrounding communities. Library materials and programs reflect a commitment to enriching and enhancing the lives of all patrons.

What it reported doing in 2024

The public library for union county offers free public access to its collection of books, periodicals, audio-visual materials and research databases. In addition, the library administers educational programs and community outreach services designed to improve the overall literary education and quality of life of citizens residing in surrounding communities.

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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 87
  • Accountability: 90
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 72.6%; rating input score 73
  • Fundraising efficiency: $11.46 raised per $1 spent on fundraising; rating input score 42; 42nd 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: 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: 6 of 8 controls in place; rating input score 75
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -18.7%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 8.53; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 9.6%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: 1.2% per year; rating input score 100; 23rd percentile among comparable filings
  • Revenue growth: 1.4% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: 4.8% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 72.6% of spending went to programs
  • Governance: 12 of 12 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $677K in reported program spending
  • Leadership: top reported pay $89K · 17 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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: Fundraising efficiency scored 42/100.
  • High — Sustainability: Operating margin scored 10/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.