Landon's Library

Nonprofit profile at a glance

EIN
611508894
IRS 990 coverage
2020–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Oakland, MD, USA
Phone
3013344007
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Gift Distribution

Official website

Reported finances

Revenue
$368,104
Expenses
$191,060
Assets
$922,279
Liabilities
$7

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

Leadership & pay

2 people listed

People named in this filing

  • BRIAN R BOAL (TRUSTEE)
  • CRYSTAL ROBERSON-BOAL (TRUSTEE)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Landon’s Library provides books each month to every child born in Garrett County from date of birth until their first day of kindergarten; it also supports early childhood enrichment through Kindermusik and monthly play-dates. The goals for this Learning Beyond the Classroom are driven by the needs of the population in Garrett County, and include increasing school readiness for children ages 0-5, providing fine arts programs, and providing feeding programs for families in need. The mobile classroom will visit ten sites throughout Garrett County during the third week of every month. These sites have been determined to have a high percentage of children ages 0-5 that are not currently enrolled in an early child care program. The project has partnered with local facilities (fire departments, apartment complexes, churches) in each community to provide restroom facilities, as well an area...

What it reported doing in 2024

Distributed over 6,000 children's books per year in garrett county, Maryland through programs such as dolly parton's imagination library

Operating model

Revenue model
Other-operating. 68% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 69% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. 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: 62
  • Transparency & Controls: 71
  • Accountability: 76
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.9%; rating input score 52
  • Program expense ratio: 99.4%; rating input score 99
  • 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: 50%; rating input score 50; 42nd 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: 48.1%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 4.83; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 60; 60th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 11.4% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 19.5% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 13.8% per year; rating input score 100; 75th percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 51.9% of revenue deployed · 99.4% of spending went to programs
  • Governance: 2 of 2 board members independent · 3 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $190K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 17 of 19 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • Review — Financial Efficiency: Mission deployment rate scored 52/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Review — Transparency & Controls: Grant itemization coverage scored 50/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.