Roaring Spring Community Library Association

Nonprofit profile at a glance

EIN
251155337
IRS 990-EZ coverage
2012–2023
Forms available
Form 990-EZ 2023
Location
Roaring Spring, PA, USA
Phone
8142242994
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$155,542
Expenses
$117,465
Assets
$284,397
Liabilities
$1,264

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • FRED A HETRICK (PRESIDENT)

People named in this filing

  • FRED A HETRICK (PRESIDENT)
  • BARRY BENNER (VICE-PRESIDE)
  • SUSAN B GREEN (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide a free public library in roaring spring, blair county, pa

What it reported doing in 2023

Operation of a community library for lending books, periodicals, etc

Operating model

Revenue model
Donor-supported. 94% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Reported officer compensation is a large share of total spending, which may reflect staffing concentration and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 82
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.1%; rating input score 71
  • Program expense ratio: 94%; rating input score 94

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 24.5%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 2.42; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 38.1%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 3.1% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 6.1% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 11.5% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 71.1% of revenue deployed · 94% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $110K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2012 to 2023
  • 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 — Sustainability: Officer compensation ratio scored 8/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.