Cumston Free Public Library Association
Cumston Free Public Library Association reported $11,431 in revenue and $0 in expenses in its 2013 filing, with no revenue or assets in the latest data.
EIN: 10487160 · Monmouth, ME · NTEE: T50Z · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Program Spending | 100% |
| Net Assets | $166K |
| Transparency Score | 60/100 |
Is Cumston Free Public Library Association Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Cumston Free Public Library Association directs 100% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Cumston Free Public Library Association
Cumston Free Public Library Association (EIN: 10487160) is a nonprofit organization based in Monmouth, ME, classified under NTEE code T50Z. 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 Cumston Free Public Library Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Cumston Free Public Library Association is a micro nonprofit that has been operating for 31 years.
Key Financial Metrics (2013)
From the most recent IRS 990 filing on record:
| Total Revenue | $11K |
| Total Expenses | $0 |
| Surplus / Deficit | +$11K |
| Total Assets | $166K |
| Net Assets | $166K |
| Operating Margin | 100.0% |
Financial Health Grade: A
In 2013, Cumston Free Public Library Association reported a surplus of $11K with revenue exceeding expenses.
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1995 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Cumston Free Public Library Association with a Mission Score of 60 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 0%
- programs: 100%
- fundraising: 0%
According to IRS 990 filings, Cumston Free Public Library Association allocates its expenses as follows: admin: 0%, programs: 100%, fundraising: 0%. With 100% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2013)
From the most recent IRS 990 filing on record:
Executive Compensation Analysis
Officer compensation was reported as 0% of expenses in the 2013 filing, indicating that no salaries were paid to officers, which is common for very small, volunteer-run organizations.
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 Cumston Free Public Library Association's IRS 990 filings:
- Significant discrepancy between 2013 filing data and 'latest' reported revenue/assets ($0)
- Zero reported expenses in 2013 despite revenue, making financial efficiency assessment difficult
- Only one filing available (2013), indicating a lack of recent financial transparency
Strengths
The following positive indicators were identified for Cumston Free Public Library Association:
- No reported liabilities in 2013, indicating a debt-free status
- Zero officer compensation in 2013, suggesting volunteer leadership
- Modest asset base of $165,785 in 2013, indicating some financial stability at that time
Frequently Asked Questions about Cumston Free Public Library Association
Is Cumston Free Public Library Association a legitimate charity?
Based on AI analysis of IRS 990 filings, Cumston Free Public Library Association (EIN: 10487160) some concerns. Mission Score: 60/100. 3 red flags identified, 3 strengths noted.
How does Cumston Free Public Library Association spend its money?
Cumston Free Public Library Association directs 100% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Cumston Free Public Library Association tax-deductible?
Cumston Free Public Library Association is registered as a tax-exempt nonprofit (EIN: 10487160). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does Cumston Free Public Library Association compare to similar nonprofits?
With a transparency score of 60/100 (Good), Cumston Free Public Library Association is above average for NTEE category T50Z nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Cumston Free Public Library Association located?
Cumston Free Public Library Association is headquartered in Monmouth, Maine and files with the IRS under EIN 10487160. It is classified under NTEE code T50Z.
Why did the Cumston Free Public Library Association report $0 in revenue and assets in the latest data, compared to $11,431 in revenue and $165,785 in assets in 2013?
The provided data shows a significant discrepancy between the 2013 filing and the 'latest revenue' and 'assets' figures. This could indicate a reporting error, a change in filing requirements, or a substantial operational change or cessation of activities for the organization.
How did the organization manage to incur $0 in expenses with $11,431 in revenue in 2013?
Reporting $0 in expenses while having revenue suggests that all operational costs were either covered by non-cash contributions, volunteer labor, or were not reported in this specific section of the 990 filing. It's unusual for an active library to have no expenses.
Is the Cumston Free Public Library Association still operational given the $0 revenue and assets in the latest data?
Based solely on the provided 'latest revenue' and 'assets' figures of $0, it raises serious questions about the current operational status of the organization. Further investigation into more recent filings or public records would be necessary to confirm.
Filing History
IRS 990 filing history for Cumston Free Public Library Association showing financial trends over 1 year of public records:
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2013 | $11K | $0 | $166K | $0 | — | — |
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Cumston Free Public Library Association:
Data Sources and Methodology
This transparency report for Cumston Free Public 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.