Samuel W Smith Memorial Public Library is a 501(c)(3) organization based in Port Allegany, Pennsylvania, registered in 1946, with $156,624 in FY2025 revenue. CharityIndex grades it B.
Revenue (FY2025)
$157K
▲ 18.3% vs prior year
Education median: $200K
Expenses (FY2025)
$162K
Net assets
$828K
Employees
—
Measures how much of every dollar spent actually reaches programs, plus what it costs to raise $100 of donations. The worse of the two measures sets the letter (85%+ to programs is an A; under $15 to raise $100 is an A), averaged over the three most recent filings. Not scored for Samuel W Smith Memorial Public Library— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
Measures whether the organization is built to last: how many months its reserves would cover expenses (3+ months earns an A-range score, but hoarding 5+ years of budget is capped) and whether it runs a surplus or a deficit. For Samuel W Smith Memorial Public Library: 61 mo reserves · -4% margin earns a B+ on this criterion. See the exact thresholds →
Checks how the organization is run, from its own Form 990: an independent board majority, a board of five or more, conflict-of-interest, whistleblower and document-retention policies, and independently audited financials. The share of disclosed checks that pass sets the letter. Not scored for Samuel W Smith Memorial Public Library— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
Counts five disclosure signals: a recent filing, a mission statement, program descriptions, a listed website, and the full expense breakdown. More disclosure, better letter. For Samuel W Smith Memorial Public Library: 2 of 5 disclosure signals earns a C on this criterion. See the exact thresholds →
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Revenue declined from $175K (FY2013) to $157K (FY2025) across 12 reported years.
Financial snapshot
Operating margin
-3.6%
Spent more than it raised in the latest fiscal year.
Total assets
$875K
Total liabilities
$47K
Net assets
$828K
| Fiscal year | Revenue | Expenses | Net assets | Total assets | Form |
|---|---|---|---|---|---|
| 2025 | $156,624▲18.3% | $162,186▼5.3% | $827,530▲3.0% | $874,874▲1.3% | 990 |
| 2024 | $132,440▼0.1% | $171,277▲8.7% | $803,377▼4.0% | $863,831▼5.3% | 990 |
| 2023 | $132,527▲2.2% | $157,529▲9.2% | $836,418▼1.8% | $912,411▼3.2% | 990 |
| 2022 | $129,682▼31.0% | $144,248▲8.2% | $851,601▼1.7% | $942,681▼2.7% | 990 |
| 2021 | $188,065▲40.8% | $133,351▼11.3% | $866,167▲6.5% | $968,969▼0.8% | 990 |
| 2019 | $133,532▲2.5% | $150,358▼1.9% | $812,922▲0.8% | $977,174▼0.8% | 990 |
| 2018 | $130,327▲1.3% | $153,226▲1.9% | $806,701▼4.1% | $985,071▼5.2% | 990 |
| 2017 | $128,600▼28.4% | $150,425▲12.3% | $841,585▲1.2% | $1,038,693▼1.0% | 990 |
| 2016 | $179,578▲27.5% | $133,968▼6.3% | $831,682▲7.6% | $1,049,545▲3.8% | 990 |
| 2015 | $140,831▼4.1% | $142,988▼12.9% | $773,283▼1.9% | $1,011,608▼1.9% | 990 |
| 2014 | $146,863▼15.9% | $164,121▼6.1% | $788,646▼2.1% | $1,031,579▼1.8% | 990 |
| 2013 | $174,653 | $174,778 | $805,904 | $1,050,610 | 990 |
Original Form 990 PDFs (the Form column) are served by ProPublica Nonprofit Explorer, as filed with the IRS. Create a free account to download the CSV report.
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Data for Samuel W Smith Memorial Public Library (EIN 25-1029715) comes from the IRS Business Master File and e-filed Form 990 returns, via CharityIndex. Figures reflect what the organization reported to the IRS for each fiscal year.