Westhampton Free Library

Nonprofit profile at a glance

EIN
111672825
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Westhampton Beach, NY, USA
Phone
6312883335
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Libraries

Reported finances

Revenue
$3,816,803
Expenses
$3,958,697
Assets
$8,306,075
Liabilities
$494,670

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

Leadership & pay

8 people listed

Executive titles in this filing

  • ROBERT SANTUCCI (Vice President)
  • BARBARA MATROS (President)

Highest reported compensation

  • DANIELLE WASKIEWICZ (DIRECTOR): $243,537 total reported compensation

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

Overview

Mission

The mission of the library is to serve the community, cultivate knowledge, promote curiosity, and inspire lifelong learning.

What it reported doing in 2025

Provide library services to community.

Operating model

Revenue model
Grant-funded. 95% of the money available for current operations came from government grants.
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. Expenses are high relative to revenue and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 81
  • Accountability: 100
  • Sustainability: 38
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.6%; rating input score 86
  • Program expense ratio: 82.4%; rating input score 82
  • Fundraising efficiency: $1,765.99 raised per $1 spent on fundraising; rating input score 98; 98th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 14th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • 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: 7 of 7 controls in place; rating input score 100
    • 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: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.7%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 2.1; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 6.2%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 3.9% per year; rating input score 100; 29th percentile among comparable filings
  • Revenue growth: 0.7% per year; rating input score 100; 11th percentile among comparable filings
  • Asset growth: -1.8% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 85.6% of revenue deployed · 82.4% of spending went to programs
  • Governance: 7 of 7 board members independent · 7 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $3.3M in reported program spending
  • Leadership: top reported pay $244K · 8 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 8 filing years from 2011 to 2025
  • 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: Operating margin scored 17/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 50/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.