Duluth Library Foundation
Nonprofit profile at a glance
- EIN
- 411696460
- IRS 990 coverage
- 2012–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025
- Location
- Duluth, MN, USA
- Phone
- 2187304262
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Libraries
Reported finances
- Revenue
- $671,927
- Expenses
- $383,889
- Assets
- $2,939,995
- Liabilities
- $5,651
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
17 people listed
Executive titles in this filing
- MATT ROSENDAHL (PRESIDENT)
- JENNIFER BERGES (VICE PRESIDENT)
- ERIN KREEGER (EXECUTIVE DIRECTOR)
Highest reported compensation
- ERIN KREEGER (EXECUTIVE DIRECTOR): $82,400 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Duluth Library Foundation champions the Duluth Public Library and works to increase its capacity to serve the region.
What it reported doing in 2025
The duluth library foundation enhances the capacity of the duluth public library through charitable fundraising, public education, community engagement, and advocacy. Its purpose is to build philanthropic and community support so the library can continue to provide free and equitable access to programs, services, and resources in a welcoming and inclusive environment.during the year, the foundation gifted $78,297 to the duluth public library to support programs, digital services, staff development, and other priorities. The foundation also conducted fundraising campaigns, donor engagement activities, and a fall gala that raised more than $100,000 for a children's section refresh project planned for 2026. Additional accomplishments included connecting with thousands of community members through the love letters to a library campaign, free national library week events, and promotion of the great north star read together initiative, as well as launching new educational materials to increase understanding of library funding and services.these efforts increased financial support, public awareness, and community investment in the library. The foundation's longer-term goal is to help ensure the duluth public library remains a strong, responsive, and vital resource for the region.
Operating model
- Revenue model
- Donor-supported. 87% of the money available for current operations came from contributions and gifts.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 60% for direct work, and 40% for grants.
- Includes noncash contributions: Reported contributions include donated property or goods.
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: 46
- Transparency & Controls: 94
- Accountability: 90
- Sustainability: 77
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 43.4%; rating input score 43
- Program expense ratio: 50.8%; rating input score 51
- Fundraising efficiency: $12.9 raised per $1 spent on fundraising; rating input score 43; 43rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 42.9%; rating input score 88; 88th percentile among comparable filings
- Total-asset coverage ratio: 7.66; rating input score 89; 89th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 70; 70th percentile among comparable filings
- Officer compensation ratio: 21.5%; rating input score 14; 14th percentile among comparable filings
Growth
- Program expense growth: 12.3% per year; rating input score 100; 64th percentile among comparable filings
- Revenue growth: 11.5% per year; rating input score 100; 66th percentile among comparable filings
- Asset growth: 9.6% per year; rating input score 100; 54th percentile among comparable filings
Details
- What they do: 2 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 43.4% of revenue deployed · 50.8% of spending went to programs
- Governance: 12 of 12 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $195K in reported program spending
- Leadership: top reported pay $82K · 17 people listed
- Consistency: 28 of 28 current checks pass
- Schedules: 7 filed schedules · includes major donors and grants
- Filing history: 14 filing years from 2012 to 2025
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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 — Financial Efficiency: Mission deployment rate scored 43/100.
- Review — Financial Efficiency: Program expense ratio scored 51/100.
- Moderate — Financial Efficiency: Fundraising efficiency scored 43/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Officer compensation ratio scored 14/100.