Association of Christian Librarians
Legal name: Foundation for the Advancement of Christian Libraries
Nonprofit profile at a glance
- EIN
- 371426936
- IRS 990 coverage
- 2020–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025, Form 990-N 2009
- Location
- Cedarville, OH, US
- Phone
- (937) 766-ACLL (2255)
- Rating
- 60
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Religion Related N.E.C.
- Affiliation
- Christianity
Reported finances
- Revenue
- $282,877
- Expenses
- $311,628
- Assets
- $850,157
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- Jeremy Labosier (President)
- Erinn Huebner (Vice-President)
People named in this filing
- Jeremy Labosier (President)
- Erinn Huebner (Vice-President)
- Rodney Birch (Treasurer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Association of Christian Librarians (ACL) is a professional organization dedicated to equipping and encouraging Christian librarians serving in academic, public, and school libraries worldwide; since 1957, ACL has strengthened Christian libraries through professional development, scholarship, and faith-centered community.
What it reported doing in 2025
THE ANNUAL CONFERENCE: The 2025 annual conference was held at Northwest Nazarene University in Nampa, Idaho. The purpose of the conference is to inform attendees about contemporary trends in librarianship, provide education through workshops, and foster Christian fellowship and spiritual encouragement. For 2025, only an in-person conference option was offered. There were 124 attendees at the conference.
Operating model
- Revenue model
- Other-operating. 67% of the money available for current operations came from other operating revenue.
- Distribution model
- Direct operator. The filing allocates 87% 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
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: 41
- Transparency & Controls: 68
- Accountability: 82
- Sustainability: 46
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 48.6%; rating input score 49
- Program expense ratio: 41.8%; rating input score 42
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: 0 of 8 controls in place; rating input score 0
- Claims monitoring procedures: Limited
- Requires narrative reports: Limited
- Conducts field audits: Limited
- May suspend future funding: Limited
- Requires financial reports: Limited
- Conducts site visits: Limited
- Requires grant agreements: Limited
- May require repayment: Limited
- Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -10.2%; rating input score 19; 19th percentile among comparable filings
- Total-asset coverage ratio: 2.73; rating input score 67; 67th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 24.3% per year; rating input score 100; 86th percentile among comparable filings
- Revenue growth: 5.8% per year; rating input score 100; 52nd percentile among comparable filings
- Asset growth: -1% per year; rating input score 0; 19th percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 48.6% of revenue deployed · 41.8% of spending went to programs
- Governance: 10 of 10 board members independent · 4 of 7 filing controls reported
- Programs: 6 filed program accomplishments · $130K in reported program spending
- Leadership: top reported pay $0 · 10 people listed
- Consistency: 43 of 44 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes foreign activity and grants
- Filing history: 6 filing years from 2020 to 2025
- Contacts: How to reach this organization
- 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 49/100.
- Moderate — Financial Efficiency: Program expense ratio scored 42/100.
- High — Transparency & Controls: Foreign activity oversight scored 0/100.
- Review — Accountability: Governance controls: 2 of 6 not reported.
- High — Sustainability: Operating margin scored 19/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.