Roscoe Free Library

Nonprofit profile at a glance

EIN
141497122
IRS 990-EZ coverage
2012–2024
Forms available
Form 990 2011, Form 990-EZ 2024
Location
Roscoe, NY, USA
Rating
39
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$117,710
Expenses
$96,032
Assets
$250,875
Liabilities
$0

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

Leadership & pay

11 people listed

People named in this filing

  • Patricia Zschack (Pres Board of Trustees)
  • Darleen Beers (Sect Board of Trustees)
  • Emily Kinne (Direstor)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide Free Library and internet services to the public

What it reported doing in 2024

Provided Library Services that included but are not limited to Reference services publications local newspapers fax and copu machine public internet with WiFi home bound delivery inter library loan of books CDs DVDs Host local civic groups childrens story hour

Operating model

Revenue model
Earned-program. 87% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 95% 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

REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. 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: 2
  • Transparency & Controls: 82
  • Sustainability: 71
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 1.7%; rating input score 2
  • Program expense ratio: 2.2%; rating input score 2

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 18.4%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 2.61; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 7.8%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: -13.7% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: 7.2% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: -2.1% per year; rating input score 0; 21st percentile among comparable filings

Details

  • Where the money goes: 1.7% of revenue deployed · 2.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $2K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2012 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.

  • High — Financial Efficiency: Mission deployment rate scored 2/100.
  • High — Financial Efficiency: Program expense ratio scored 2/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.