Berwick Library Association
Berwick Library Association shows strong asset base and recent significant expense reduction.
EIN: 10431574 · Berwick, ME · NTEE: B11 · Updated: 2026-03-28
Is Berwick Library Association Legit?
Appears Legitimate
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Berwick Library Association directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Berwick Library Association
Berwick Library Association (EIN: 10431574) is a nonprofit organization based in Berwick, ME, classified under NTEE code B11. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Berwick Library Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Berwick Library Association with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 90%
- fundraising: 0%
According to IRS 990 filings, Berwick Library Association allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Executive Compensation Analysis
No officer compensation has been reported across all available filings, indicating a volunteer-led organization, which is highly efficient for a nonprofit of this size.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Strengths
The following positive indicators were identified for Berwick Library Association:
- Strong asset base, consistently around $350,000-$400,000.
- Zero reported liabilities in most filing periods, indicating strong financial health.
- No officer compensation reported, suggesting a volunteer-driven and efficient leadership.
- Consistent IRS 990 filing history, demonstrating transparency.
- Significant positive net income in the latest filing period (2023), with revenue of $80,172 against expenses of $13,540.
Frequently Asked Questions about Berwick Library Association
Is Berwick Library Association a legitimate charity?
Based on AI analysis of IRS 990 filings, Berwick Library Association (EIN: 10431574) appears legitimate. Mission Score: 85/100. 0 red flags identified, 5 strengths noted.
How does Berwick Library Association spend its money?
Berwick Library Association directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Berwick Library Association tax-deductible?
Berwick Library Association is registered as a tax-exempt nonprofit (EIN: 10431574). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is Berwick Library Association a good charity?
Based on the available data, the Berwick Library Association appears to be a well-managed organization with a strong asset base and a history of minimal liabilities. The absence of executive compensation and consistent filing of IRS 990s are positive indicators. The significant reduction in expenses in the latest period (2023) compared to previous years, while revenue remained substantial, suggests a very efficient operation or a shift in activities, which generally points to good stewardship of funds.
Why did expenses drop so dramatically in 2023?
In the 202306 period, expenses were reported as $13,540, a significant decrease from typical annual expenses exceeding $100,000 in prior years (e.g., $122,733 in 202006). This could be due to a change in operational activities, a temporary reduction in services, or a reclassification of expenses. Further detail from the full 990 filing would be needed to understand this change.
What is the organization's primary source of revenue?
While the filings show total revenue, the specific breakdown of revenue sources (e.g., donations, grants, program service revenue) is not detailed in the provided summary. A review of the full IRS 990 forms would be necessary to identify the primary revenue streams.
Filing History
IRS 990 filing history for Berwick Library Association showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2011–2023), Berwick Library Association's revenue has declined by 20.9%, moving from $101K to $80K. Total assets decreased by 10.2% over the same period, from $442K to $397K. Total functional expenses fell by 85.7%, from $94K to $14K. In its most recent filing year (2023), Berwick Library Association reported a surplus of $67K, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2023 | $80K | $14K | $397K | $0 | — | View 990 |
| 2021 | $14K | $11K | $364K | $0 | — | View 990 |
| 2020 | $128K | $123K | $373K | $0 | — | View 990 |
| 2019 | $127K | $124K | $357K | $0 | — | View 990 |
| 2018 | $122K | $128K | $367K | $0 | — | View 990 |
| 2017 | $109K | $109K | $367K | $1K | — | — |
| 2016 | $111K | $109K | $381K | $0 | — | View 990 |
| 2015 | $99K | $100K | $384K | $0 | — | View 990 |
| 2014 | $97K | $99K | $395K | $0 | — | View 990 |
| 2013 | $96K | $100K | $409K | $0 | — | View 990 |
| 2012 | $92K | $98K | $424K | $0 | — | View 990 |
| 2011 | $101K | $94K | $442K | $515 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $80K, expenses of $14K, and assets of $397K (revenue +479.2% year-over-year).
- 2021: Revenue of $14K, expenses of $11K, and assets of $364K (revenue -89.2% year-over-year).
- 2020: Revenue of $128K, expenses of $123K, and assets of $373K (revenue +1.2% year-over-year).
- 2019: Revenue of $127K, expenses of $124K, and assets of $357K (revenue +3.6% year-over-year).
- 2018: Revenue of $122K, expenses of $128K, and assets of $367K (revenue +11.9% year-over-year).
- 2017: Revenue of $109K, expenses of $109K, and assets of $367K (revenue -1.9% year-over-year).
- 2016: Revenue of $111K, expenses of $109K, and assets of $381K (revenue +12.0% year-over-year).
- 2015: Revenue of $99K, expenses of $100K, and assets of $384K (revenue +2.5% year-over-year).
- 2014: Revenue of $97K, expenses of $99K, and assets of $395K (revenue +0.6% year-over-year).
- 2013: Revenue of $96K, expenses of $100K, and assets of $409K (revenue +4.3% year-over-year).
- 2012: Revenue of $92K, expenses of $98K, and assets of $424K (revenue -8.9% year-over-year).
- 2011: Revenue of $101K, expenses of $94K, and assets of $442K.
Data Sources and Methodology
This transparency report for Berwick Library Association is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.