Scituate Library Foundation Inc

Nonprofit profile at a glance

EIN
043497706
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2012
Location
Scituate, MA, USA
Phone
7818569273
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Reported finances

Revenue
$74,728
Expenses
$44,033
Assets
$450,560
Liabilities
$0

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

Leadership & pay

13 people listed

Executive titles in this filing

  • JOSEPH MCNALLY (PRESIDENT AND DIRECTOR)
  • DON NELSON (VICE PRESIDENT AND DIRECTOR)

People named in this filing

  • JOSEPH MCNALLY (PRESIDENT AND DIRECTOR)
  • JOAN WYRWICZ (TREASURER AND DIRECTOR)
  • DON NELSON (VICE PRESIDENT AND DIRECTOR)

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

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization performs fundraising and solicits public donations to promote and support the goals and purposes of the Scituate Public Library and enhance the programs at the Library.

What it reported doing in 2024

From time to time, the organization makes grants to the scituate public library pursuant to the organizations program service mission.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 93% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 48
  • Transparency & Controls: 87
  • Accountability: 82
  • Sustainability: 74
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 43.3%; rating input score 43
  • Program expense ratio: 62%; rating input score 62
  • Fundraising efficiency: $3.82 raised per $1 spent on fundraising; rating input score 33; 33rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 18th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 41.1%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 10.23; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -53% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: 4.2% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: -0.5% per year; rating input score 0; 37th percentile among comparable filings

Details

  • Where the money goes: 43.3% of revenue deployed · 62% of spending went to programs
  • Governance: 9 of 9 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $27K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 5 filing years from 2019 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: Mission deployment rate scored 43/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 33/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.