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Memorial & Library Association

EIN 05-0259005 · Westerly, RI

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood70 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO STRENGTHEN COMMUNITY AND ENRICH LIVES BY STIMULATING INTELLECT AND SPARKING IMAGINATION THROUGH ACCESS TO LITERATURE, INFORMATION, TECHNOLOGY, NATURE, AND THE ARTS.

Income
$2.7 million
Spending
$3.3 million
Spent on programs
75%
Reserves
86.7 months of spending
Largest source of income
government grants, 40%
Employees
48
Volunteers
0

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 70 out of 100. Higher than 53% of charities in its peer group (education, $1m to $10m).

  • Reserves

    35 of 35

    Spendable reserves would cover 86.7 months of spending.

  • Debt

    20 of 20

    It owes 1% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 22% of income.

  • Income trend

    0 of 15

    Income fell 31% on the year before.

  • Spending floor

    15 of 15

    74% of spending went to programs and raising each dollar of donations cost 20 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 74% of charities in its peer group (education, $1m to $10m).

  • Independent board

    25 of 25

    16 of 16 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, 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 (3)
  1. $2.5 million spent. LIBRARY - THE LIBRARY PROVIDES ESSENTIAL RESOURCES,SERVICES AND PROGRAMS THAT ENRICH THE LIVES OF ALL ITS PATRONS; CHILDREN OF ALL AGES ARE WELCOME,& INTRODUCED TO THE MAGIC OF READING; IT IS A CENTER FOR CIVIC PRIDE & COMMUNITY; IT IS A THRIVING, BUSY, WARM, BEAUTIFUL, & WELCOMING PLACE. WE HAVE 11,916 PATRONS WITH ACTIVE LIBRARY CARDS & THOUSANDS OF OTHERS WHO TAKE ADVANTAGE OF OUR FREE OFFERINGS, NO CARDS REQUIRED. OUR TOTAL CIRCULATION LAST YEAR, INCLUDING EZONE BOOKS, WAS 310,828 ITEMS,WE HAD 13,103 COMPUTER USERS & 37,860 WIRELESS SESSIONS. WE ARE PART OF A LIBRARY CONSORTIUM, SHARING DIGITAL MATERIALS AND A PATRON CATALOGING AND CIRCULATION DATABASE. WE ARE ALSO PART OF THE LIBRARY OF RI NETWORK MATERIAL LENDING, AND ASK RI SUBSCRIPTION DATABASES. WE PROVIDE EBOOKS AND RESEARCH HELP,TECHNOLOGY ASSISTANCE,ACCESS TO THE INTERNET,A LIBRARY OF THINGS AND A WCAG 2.0 AA COMPLIANT WEBSITE THAT SERVES AS OUR VIRTUAL SELF AND PRIMARY MEDIA INTERFACE.
  2. WILCOX PARK - WILCOX PARK IS A NATIONALLY SIGNIFICANT ARBORETUM AND DESIGNED LANDSCAPE, AND ONE OF THE CORNERSTONES FOR OUR SENSE OF PLACE IN THE REGION. IT IS A BEAUTIFUL, PRIVATE PARK THAT ALSO SERVES AS AN OUTDOOR COMMUNITY SPACE. THE ASSOCIATION MAINTAINS AND PRESERVES THIS HISTORIC RESOURCE AND, THROUGH THAT, IN KEEPING DOWNTOWN WESTERLY LOOKING BEAUTIFUL AND WELL-MAINTAINED. THE PARK CONTAINS VARIOUS EDUCAITONAL GARDENS, MONUMENTS, CHAMPION TREES AND A COTTAGE THAT HOSTS SEVERAL ARTIST-IN-RESIDENCE THROUGHOUT THE YEAR. THE PARK'S EDUCATIONAL POTENTIAL IS REALIZED THROUGH PROGRAMS THAT PROMOTE A VARIETY OF THINGS INCLUDING ENVIRONMENTAL AWARENESS, WELLNESS, AND COMMUNITY. PROGRAMS INCLUDE THE ANNUAL GARDEN MARKET FAIR, THE VIRTU ART FESTIVAL WHICH SHOWCASES THE WORK OF 200 ARTISTS, THE SUMMER POPS CONCERT BY THE CHORUS OF WESTERLY, AND THE ANNUAL THEATER IN THE PARK PRODUCTIONS.
  3. BUILDING - THE BUILDING THAT HOUSES WESTERLY LIBRARY IS ONE OF THE MOST SIGNIFICANT STRUCTURES IN THE WILCOX PARK HISTORIC DISTRICT. ITS CIVIL WAR MEMORIAL IS ONE OF THE GREAT LANDMARKS IN RHODE ISLAND, AND A STRONG EXAMPLE OF THE VISION AMERICA HAD FOR THE IMPORTANT ROLE TO BE PLAYED BY ITS LATE19TH CENTURY LIBRARIES IN FORGING A NEW, DEMOCRATIC, POST CIVIL WAR SOCIETY. THE BUILDING CONTAINS A READING ROOM, MEDIA SPACE, COMPUTER LAB, MAKERSPACE, TEEN ROOM, KIDS ROOM, TWEEN SPACE, AUDITORIUM, STUDY ROOMS, MEETING SPACES AND AN ART GALLERY THAT IS A MAJOR SITE FOR THE EXHIBITION OF REGIONAL ARTISTS OF ALL TYPES.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. 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 October 13, 2026.

  2. 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 October 13, 2026.

  3. 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 October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since July 1944.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. 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 21, 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.