Passes our checks

Delevan-Yorkshire Public Library

EIN 23-7415532 · Delevan, NY

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

What it says it does

PROVIDE LIBRARY SERVICES TO AREA POPULATION

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Strong: 93 out of 100.

Reserves
35 of 35
Spendable reserves would cover 40.0 months of spending.
Debt
20 of 20
It owes 0% of what it owns.
Living within its means
15 of 15
Income exceeded spending by 51% of income.
Income trend
15 of 15
Income rose 1109% on the year before.
Spending floor
8 of 15
63% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Good: 86 out of 100.

Independent board
18 of 25
4 of 4 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.
Pay set independently
0 of 5
Reports no independent review process for its chief executive's pay.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)

$65,438 spent. PROVIDED LIBRARY SERVICES TO AREA TAX BASE(POPULATION 3,840) AND LOCAL SCHOOL DISTRICT, WITH ACCESS TO APPROX. 20,000 ITEMS IN HOUSE AND AUTOMATED INTERLIBRARY LOAN ACCESS WITH 39 REGIONAL LIBRARIES. OPEN 40 HOURS PER WEEK WITH FREE WI-FI ACCESS AND SIX PUBLIC USE COMPUTERS. ONE OF THE COMPUTERS IS DESIGNED FOR THE VISUALLY IMPAIRED WITH A SPECIAL MOUSE, KEYBOARD AND MONITOR. FIVE PIONEER CENTAL SCHOOL COMPUTERS ARE AVAILABLE FOR STUDENT USE.
$5,400 spent. PROVIDED SPACE AND FURNISHINGS FOR AN INSTRUCTOR FROM LOCAL BOARD OF COOPERATIVE EDUCATIONAL SERVICES TO PROVIDE CLASSES FOR ADULTS SEEKING TO OBTAIN THEIR GED.
$2,683 spent. PROVIDE PROGRAMS TO THE GENERAL PUBLIC. A MONTHLY COMMUNITY CRAFT DAY. WEEKLY STORY PROGRAMS FOR PRESCHOOLERS, COMPUTER INSTRUCTION FOR ADULTS, AND A SUMMER READING PROGRAM FOR ALL AGE GROUPS. PROVIDE AN OUTDOOR STORY WALK DURING THE SUMMER READING PROGRAM. HELD USED BOOK SALE TO PROVIDE LOW COST BOOKS TO AREA RESIDENTS.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

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 December 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 1974.
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.