City of Orange Public Library Foundation

Nonprofit profile at a glance

EIN
330803671
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-N 2019
Location
Orange, CA, USA
Phone
7145855791
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$218,507
Expenses
$99,959
Assets
$2,142,021
Liabilities
$0

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Lynn Marie Frediani (Executive Director)
  • Tom Searles (Vice President)
  • David Bustamante (President)

Highest reported compensation

  • Lynn Marie Frediani (Executive Director): $42,000 total reported compensation
  • Rebecca Hultquist (Administrative Assistant): $2,480 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 Orange Public Library Foundation is a non-profit organization raising money to support and enhance Orange public library facilities services programs and technology.

What it reported doing in 2024

Support for library books materials technology and other needs as determined by the Board of Directors for the City of Orange Public Libraries.

Operating model

Revenue model
Investment-supported. 72% of the money available for current operations came from recurring investment income.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 30
  • Transparency & Controls: 92
  • Accountability: 68
  • Sustainability: 82
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 22.3%; rating input score 22
  • Program expense ratio: 48.7%; rating input score 49
  • Fundraising efficiency: $2.35 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 54.3%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 21.43; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 44.5%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 11.8% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: -13.9% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 9.6% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 22.3% of revenue deployed · 48.7% of spending went to programs
  • Governance: 12 of 12 board members independent · 2 of 9 filing controls reported
  • Programs: 6 filed program accomplishments · $49K in reported program spending
  • Leadership: top reported pay $42K · 14 people listed
  • Consistency: 39 of 41 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Financial Efficiency: Mission deployment rate scored 22/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 49/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 11/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Advertising column sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 5/100.