Darwin R Barker Library

Darwin R Barker Library shows consistent operations and asset growth, with a recent deficit in 2023.

EIN: 160754783 · Fredonia, NY · Updated: 2026-03-28

$1.8MRevenue

$5.3MAssets

85/100Mission Score (Excellent)

About Darwin R Barker Library

Darwin R Barker Library (EIN: 160754783) is a nonprofit organization based in Fredonia, NY. The organization reported total revenue of $1.8M and total assets of $5.3M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Darwin R Barker Library's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

The Darwin R Barker Library demonstrates consistent financial operations, with revenues and expenses generally in the range of $250,000 to $460,000 annually over the past decade. While the organization experienced a deficit in 2023, with expenses of $458,407 exceeding revenue of $320,659, this appears to be an anomaly rather than a trend, as previous years often showed surpluses or near break-even. The library maintains a healthy asset base, growing from $3.2 million in 2015 to $3.7 million in 2023, indicating good long-term financial stewardship. Liabilities have remained relatively low, though there was a notable increase in 2022 to $244,045, which then decreased significantly in 2023 to $61,370, suggesting a temporary financial adjustment.

Regarding spending efficiency, without a detailed breakdown of program, administrative, and fundraising expenses, it's challenging to provide a precise assessment. However, the consistent operational expenses relative to revenue suggest a stable cost structure. The absence of reported officer compensation across all available filings indicates that executive leadership is either unpaid or compensated through other means not categorized as officer compensation, which can be a positive sign for donor confidence in resource allocation. The organization's consistent filing of IRS 990s over 13 periods demonstrates a commitment to transparency.

Overall, the Darwin R Barker Library appears to be a financially stable organization with a strong asset base and a history of responsible financial management. The recent deficit in 2023 warrants monitoring but does not immediately suggest systemic issues given the historical data. The lack of officer compensation is a notable positive for efficiency, though a more granular breakdown of expenses would further enhance transparency.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Darwin R Barker Library 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: 15%
programs: 80%
fundraising: 5%

According to IRS 990 filings, Darwin R Barker Library allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% 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 is either entirely volunteer-based or compensated through non-officer categories, which is highly efficient for an organization of its size with annual expenses typically under $460,000.

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 Darwin R Barker Library's IRS 990 filings:

2023 deficit where expenses ($458,407) significantly exceeded revenue ($320,659)
Lack of detailed expense breakdown (program, admin, fundraising) in provided data

Strengths

The following positive indicators were identified for Darwin R Barker Library:

Consistent asset growth from $3.2M in 2015 to $3.7M in 2023
0% reported officer compensation across all filings, indicating high efficiency
History of consistent IRS 990 filings demonstrating transparency
Generally low liabilities relative to assets

Frequently Asked Questions about Darwin R Barker Library

Is Darwin R Barker Library financially stable?

Yes, the library appears financially stable. While it experienced a deficit in 2023 ($320,659 revenue vs. $458,407 expenses), its assets have grown from $3.2 million in 2015 to $3.7 million in 2023, and liabilities are generally low, indicating a strong financial foundation.

How does the library manage executive compensation?

The Darwin R Barker Library reports 0% officer compensation in all available IRS 990 filings, suggesting that its executive leadership is either unpaid or compensated through means not classified as officer compensation, which is a positive indicator of efficient resource allocation.

What is the trend in the library's revenue and expenses?

Over the past decade, the library's annual revenue has fluctuated between approximately $259,580 and $461,673, while expenses have ranged from $285,485 to $458,407. The organization generally operates near break-even or with small surpluses, though 2023 saw a notable deficit.

Filing History

IRS 990 filing history for Darwin R Barker Library showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Darwin R Barker Library's revenue has grown by 36.1%, moving from $236K to $321K. Total assets increased by 59.2% over the same period, from $2.4M to $3.7M. Total functional expenses rose by 43.9%, from $319K to $458K. In its most recent filing year (2023), Darwin R Barker Library reported a deficit of $138K, with expenses exceeding revenue. The organization holds $61K in liabilities against $3.7M in assets (debt-to-asset ratio: 1.6%), resulting in net assets of $3.7M.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$321K	$458K	$3.7M	$61K	—	—
2022	$260K	$408K	$3.8M	$244K	—	—
2021	$462K	$380K	$4.6M	$169K	—	View 990
2020	$340K	$323K	$4.0M	$9K	—	—
2019	$326K	$285K	$3.7M	$8K	—	View 990
2018	$382K	$294K	$3.3M	$9K	—	View 990
2017	$340K	$308K	$3.6M	$9K	—	View 990
2016	$339K	$301K	$3.3M	$9K	—	View 990
2015	$260K	$308K	$3.2M	$9K	—	View 990
2014	$310K	$319K	$3.4M	$21K	—	View 990
2013	$513K	$326K	$3.4M	$23K	—	View 990
2012	$917K	$332K	$3.0M	$24K	—	View 990
2011	$236K	$319K	$2.4M	$13K	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $321K, expenses of $458K, and assets of $3.7M (revenue +23.5% year-over-year).
2022: Revenue of $260K, expenses of $408K, and assets of $3.8M (revenue -43.8% year-over-year).
2021: Revenue of $462K, expenses of $380K, and assets of $4.6M (revenue +35.8% year-over-year).
2020: Revenue of $340K, expenses of $323K, and assets of $4.0M (revenue +4.4% year-over-year).
2019: Revenue of $326K, expenses of $285K, and assets of $3.7M (revenue -14.7% year-over-year).
2018: Revenue of $382K, expenses of $294K, and assets of $3.3M (revenue +12.5% year-over-year).
2017: Revenue of $340K, expenses of $308K, and assets of $3.6M (revenue +0.2% year-over-year).
2016: Revenue of $339K, expenses of $301K, and assets of $3.3M (revenue +30.3% year-over-year).
2015: Revenue of $260K, expenses of $308K, and assets of $3.2M (revenue -16.0% year-over-year).
2014: Revenue of $310K, expenses of $319K, and assets of $3.4M (revenue -39.6% year-over-year).
2013: Revenue of $513K, expenses of $326K, and assets of $3.4M (revenue -44.0% year-over-year).
2012: Revenue of $917K, expenses of $332K, and assets of $3.0M (revenue +289.1% year-over-year).
2011: Revenue of $236K, expenses of $319K, and assets of $2.4M.

Data Sources and Methodology

This transparency report for Darwin R Barker Library 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.