Johnson County Library Foundation

Nonprofit profile at a glance

EIN
742830491
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-N 2019
Location
Overland Park, KS, USA
Phone
9138264720
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$492,704
Expenses
$538,794
Assets
$4,174,540
Liabilities
$10,381

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

Leadership & pay

25 people listed

Executive titles in this filing

  • LEIGH ANNE NEAL (PAST PRESIDENT)
  • JULIE STEINER (PAST PRESIDENT)
  • STANN TATE (PRESIDENT)
  • SHELLEY O'BRIEN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • SHELLEY O'BRIEN (EXECUTIVE DIRECTOR): $148,143 total reported compensation

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

Overview

Mission

To build an endowment for the collections of the johnson county library and secure support for the life-long learning programs offered at johnson county library

What it reported doing in 2024

Race project kc - this program offers experiences to learn the history of racial segregation in the surrounding counties and how it continues to impact us today. In 2023, the advisory board of race project created a framework for the future of the program and how it will resource and reach more high school students.

Operating model

Revenue model
Donor-supported. 73% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 65% for direct work, and 35% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 90
  • Accountability: 95
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.9%; rating input score 93
  • Program expense ratio: 65.6%; rating input score 66
  • Fundraising efficiency: $2.06 raised per $1 spent on fundraising; rating input score 10; 10th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 26th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th 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; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -9.4%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 7.75; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 3.8%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 0.3% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 7.3% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 92.9% of revenue deployed · 65.6% of spending went to programs
  • Governance: 23 of 23 board members independent · 7 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $353K in reported program spending
  • Leadership: top reported pay $148K · 25 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • 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: Fundraising efficiency scored 10/100.
  • High — Sustainability: Operating margin scored 23/100.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.