Ann Arbor District Library

Nonprofit profile at a glance

EIN
383279782
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Ann Arbor, MI, USA
Phone
7343274517
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Libraries

Official website

Reported finances

Revenue
$22,715,054
Expenses
$20,660,787
Assets
$51,253,572
Liabilities
$6,853,685

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • MOLLY KLEINMAN (PRESIDENT)

Highest reported compensation

  • ELI NEIBURGER (EXECUTIVE DI): $233,449 total reported compensation
  • SHERLONYA ZOBEL (ASSOCIATE DI): $187,016 total reported compensation
  • LEONARD LEMORIE (ASSOCIATE DI): $171,495 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The existence of the ann arbor district library assures public ownership of print collections, digital resources, and gathering spaces for the citizens of the library district. We are committed to sustaining the value of public library services for the greater ann arbor community through the use of traditional and innovative technologies.

What it reported doing in 2024

Served the public by providing a downtown library and four branch locations. Services and materials offered included books, magazines, reference materials, audio-visual materials, computer labs, internet access, meeting rooms and various events.

Operating model

Revenue model
Grant-funded. 97% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 78
  • Accountability: 100
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83%; rating input score 83
  • Program expense ratio: 91%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 14th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 9%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 2.48; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 4.7%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: 5.6% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: 4.5% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 3.2% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 83% of revenue deployed · 91% of spending went to programs
  • Governance: 7 of 7 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $18.8M in reported program spending
  • Leadership: top reported pay $233K · 13 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $675K reported
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 53/100.