Wayne Library Association
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- Only 22% of its spending went to programs.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
To engage, inform, and enrich library users by providing a welcoming space for books, collections, programs and activities
- Income
- $199,236
- Spending
- $148,303
- Spent on programs
- 22%
- Reserves
- 83.9 months of spending
- Largest source of income
- investment income, 55%
- Employees
- 2
- Volunteers
- 40
Source: Form 990 for the year ending September 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 85 out of 100.
Reserves
35 of 35Spendable reserves would cover 83.9 months of spending.
Debt
20 of 20It owes 1% of what it owns.
Living within its means
15 of 15Income exceeded spending by 26% of income.
Income trend
15 of 15Income rose 39% on the year before.
Spending floor
0 of 1522% of spending went to programs and raising each dollar of donations cost 24 cents.
Source: Form 990 for the year ending September 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 71 out of 100.
Independent board
25 of 259 of 9 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending September 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (5)
- $9,884 spent. Maintain adjacent property which provides additional space for fundraising activities as well as space for community use.
- $1,005 spent. The Friends of the Libary are made up of members of the library. This group fundraises which helps to support the libarys mission by contributing to the purchase of books, magazines, DVDs, audio books kids programs, summer intern and the library download program.
- $2,151 spent. Provide cultural activities for both adults and children including speakers, demonstrations, and concerts.
- $19,054 spent. Provide library services to the local community. Maintain library collection and circulation of books. Sponsor programs for both children and adults. Provide internet access for the community. Provide access to historical records.
- Provide library services to the local community. 19054. 0. 0.
Source: Form 990 for the year ending September 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending September 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 1992.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.