Jefferson County Library Assn

Nonprofit profile at a glance

EIN
930493296
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-N 2023
Location
Madras, OR, USA
Phone
5414753351
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$709,380
Expenses
$90,625
Assets
$1,036,264
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

People named in this filing

  • Jennifer Marical (Chair)
  • Janice Forrester (Treasurer)
  • Susan Stoval (Board member)

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 mission is to support the Jefferson County Library District by promoting library enrichment for the State and the Community by supporting District building projects programs outreach and by providing liaison to individuals and organization with a common interest in stimulating the services of the Library District.

What it reported doing in 2025

We sponsored the temporary hiring of an early learning specialist to support child literacy

Operating model

Revenue model
Donor-supported. 91% of the money available for current operations came from contributions and gifts.
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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 31
  • Transparency & Controls: 81
  • Accountability: 70
  • Sustainability: 93
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 9.8%; rating input score 10
  • Program expense ratio: 76.7%; rating input score 77
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 87.2%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 11.43; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 200% per year; rating input score 100; 100th percentile among comparable filings
  • Revenue growth: 144.5% per year; rating input score 100; 100th percentile among comparable filings
  • Asset growth: 88.4% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 9.8% of revenue deployed · 76.7% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $69K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 36 of 41 current checks pass · 5 findings to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 10/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • 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.
  • Moderate — Transparency & Controls: Part IX FeesForServicesInvstMgmntFees column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.