Chemung County Library District
Chemung County Library District consistently maintains financial stability with growing assets and no reported officer compensation.
EIN: 203878699 · Elmira, NY · NTEE: B70 · Updated: 2026-03-28
Is Chemung County Library District Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Chemung County Library District directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Chemung County Library District
Chemung County Library District (EIN: 203878699) is a nonprofit organization based in Elmira, NY, classified under NTEE code B70. The organization reported total revenue of $5.0M and total assets of $10.9M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Chemung County Library District'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 Chemung County Library District 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: 85%
- fundraising: 5%
According to IRS 990 filings, Chemung County Library District allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, suggesting that executive leadership may be volunteer-based or compensated through non-officer roles, which is highly unusual for an organization of its size with annual revenues exceeding $4 million.
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.
Red Flags
The following concerns were identified during AI analysis of Chemung County Library District's IRS 990 filings:
- Lack of detailed expense breakdown in summary data prevents full assessment of spending efficiency.
- Unusual 0% officer compensation for an organization of this size warrants further investigation into executive compensation practices.
Strengths
The following positive indicators were identified for Chemung County Library District:
- Consistent revenue growth, increasing from $3,261,179 in 2014 to $4,112,599 in 2023.
- Steady asset accumulation, growing from $5,765,514 in 2014 to $9,423,396 in 2023.
- Consistent operational surpluses, with revenues generally exceeding expenses (e.g., $4,112,599 revenue vs. $4,089,930 expenses in 2023).
- No reported officer compensation, potentially indicating high efficiency in leadership costs.
Frequently Asked Questions about Chemung County Library District
Is Chemung County Library District a legitimate charity?
Based on AI analysis of IRS 990 filings, Chemung County Library District (EIN: 203878699) some concerns. Mission Score: 85/100. 2 red flags identified, 4 strengths noted.
How does Chemung County Library District spend its money?
Chemung County Library District directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Chemung County Library District tax-deductible?
Chemung County Library District is registered as a tax-exempt nonprofit (EIN: 203878699). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is Chemung County Library District a good charity?
Based on the provided financial data, the Chemung County Library District appears to be a financially sound organization with consistent revenue growth, asset accumulation, and a history of operating with a surplus. The lack of reported officer compensation is a unique characteristic that could indicate a high dedication to mission spending.
How has the organization's financial health changed over the last decade?
The organization's financial health has steadily improved over the last decade. Assets have grown from $5,765,514 in 2014 to $9,423,396 in 2023, and revenues have increased from $3,261,179 to $4,112,599 over the same period, demonstrating consistent growth and stability.
What is the significance of 0% officer compensation?
The 0% officer compensation reported across all filings is highly significant. It suggests that the organization's top leadership may be entirely volunteer, or compensated in ways not categorized as 'officer compensation' on the 990, potentially leading to lower administrative costs and a higher proportion of funds directed towards programs.
Filing History
IRS 990 filing history for Chemung County Library District showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Chemung County Library District's revenue has grown by 32.8%, moving from $3.1M to $4.1M. Total assets increased by 76.8% over the same period, from $5.3M to $9.4M. Total functional expenses rose by 42.7%, from $2.9M to $4.1M. In its most recent filing year (2023), Chemung County Library District reported a surplus of $23K, with revenue exceeding expenses. The organization holds $1.2M in liabilities against $9.4M in assets (debt-to-asset ratio: 13.2%), resulting in net assets of $8.2M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2023 | $4.1M | $4.1M | $9.4M | $1.2M | — | — |
| 2022 | $3.9M | $3.6M | $9.6M | $1.5M | — | View 990 |
| 2021 | $3.9M | $3.4M | $9.3M | $1.5M | — | View 990 |
| 2020 | $4.2M | $3.7M | $8.8M | $1.5M | — | — |
| 2019 | $3.9M | $3.6M | $7.5M | $728K | — | View 990 |
| 2018 | $3.8M | $3.4M | $7.7M | $1.1M | — | View 990 |
| 2017 | $3.6M | $3.3M | $7.2M | $1.0M | — | View 990 |
| 2016 | $3.4M | $3.3M | $7.0M | $1.1M | — | View 990 |
| 2015 | $3.4M | $3.0M | $6.0M | $389K | — | View 990 |
| 2014 | $3.3M | $3.1M | $5.8M | $476K | — | View 990 |
| 2013 | $3.2M | $3.1M | $5.7M | $506K | — | View 990 |
| 2012 | $3.2M | $3.0M | $5.7M | $648K | — | View 990 |
| 2011 | $3.1M | $2.9M | $5.3M | $643K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $4.1M, expenses of $4.1M, and assets of $9.4M (revenue +6.2% year-over-year).
- 2022: Revenue of $3.9M, expenses of $3.6M, and assets of $9.6M (revenue +0.4% year-over-year).
- 2021: Revenue of $3.9M, expenses of $3.4M, and assets of $9.3M (revenue -7.2% year-over-year).
- 2020: Revenue of $4.2M, expenses of $3.7M, and assets of $8.8M (revenue +7.9% year-over-year).
- 2019: Revenue of $3.9M, expenses of $3.6M, and assets of $7.5M (revenue +0.8% year-over-year).
- 2018: Revenue of $3.8M, expenses of $3.4M, and assets of $7.7M (revenue +6.7% year-over-year).
- 2017: Revenue of $3.6M, expenses of $3.3M, and assets of $7.2M (revenue +5.0% year-over-year).
- 2016: Revenue of $3.4M, expenses of $3.3M, and assets of $7.0M (revenue +1.0% year-over-year).
- 2015: Revenue of $3.4M, expenses of $3.0M, and assets of $6.0M (revenue +3.5% year-over-year).
- 2014: Revenue of $3.3M, expenses of $3.1M, and assets of $5.8M (revenue +1.0% year-over-year).
- 2013: Revenue of $3.2M, expenses of $3.1M, and assets of $5.7M (revenue +1.5% year-over-year).
- 2012: Revenue of $3.2M, expenses of $3.0M, and assets of $5.7M (revenue +2.8% year-over-year).
- 2011: Revenue of $3.1M, expenses of $2.9M, and assets of $5.3M.
Data Sources and Methodology
This transparency report for Chemung County Library District 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.