Buffalo & Erie County Public Library
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Connect the diverse community with library resources that enrich enlighten and entertain. Provide open and free access to information. Delivery timely confidential and customer oriented services to meet the informational recreational and educational needs of the community
- Income
- $13.8 million
- Spending
- $13.5 million
- Spent on programs
- 84%
- Reserves
- 3.8 months of spending
- Largest source of income
- government grants, 96%
- Employees
- 388
- Volunteers
- 650
- Highest pay
- $118,499, orchard park public library director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 85 out of 100. Higher than 79% of charities in its peer group (education, $10m to $100m).
Reserves
20 of 35Spendable reserves would cover 3.8 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 2% of income.
Income trend
15 of 15Income rose 5% on the year before.
Spending floor
15 of 1584% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 75 out of 100. Higher than 8% of charities in its peer group (education, $10m to $100m).
Independent board
25 of 25135 of 135 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a 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
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 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 (3)
- $5.3 million spent. Provide library resources for the community. In 2024 Buffalo & Erie County Public Library affiliates added over 100,000 items to its collection of 1.4 million items. These items circulated over 4 million times to 295,000 registered library users. Additionally over 100,000 library staff members answered reference questions to assist patrons.
- $3.6 million spent. Provide access to computers internet and other technologies. With approximately 650 computers available for public use and Wi-Fi access Buffalo & Erie County Public Library affiliates provided over 153,000 computer access session and over 335,000 Wi-Fi sessions to the public many of whom would not otherwise have access. These computers are equipped with access to the internet and have many of the standard computer applications used by students and employment seekers. In addition to computer access Buffalo & Erie county Public Library also provides low cost printing and copying.
- $2.3 million spent. Provide educational and entertaining programs for all member of the community. Throughout 2024 Buffalo & Erie County Public Library affiliates held over 6,800 group programs with over 123,000 attendees. Additionally over 72,000 one-on-one training sessions were conducted. In addition to Library organized events the various locations have public meeting space available for use by other organization. Total visits to the various locations totaled over 1.5 million
Source: Form 990 for the year ending December 31, 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 October 13, 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 October 13, 2026.
Are donations tax-deductible? Worth knowing.
Not individually listed by the IRS as eligible, which is usual for local chapters covered by a parent organization's exemption. The master file records contributions to it as deductible.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since December 1996.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 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.