Log Cabin Literary Center Inc

Nonprofit profile at a glance

EIN
820488067
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Boise, ID, USA
Phone
2083318000
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,488,764
Expenses
$1,086,007
Assets
$2,665,662
Liabilities
$203,476

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

Leadership & pay

20 people listed

Executive titles in this filing

  • DANIELLE STROLLO (PRESIDENT)
  • MICHELINE CARE (VICE PRESIDENT)
  • KURT ZWOLFER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KURT ZWOLFER (EXECUTIVE DIRECTOR): $103,599 total reported compensation

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

Overview

Mission

The cabin is a community-based nonprofit with a mission to engage readers, support writers, and inspire the next generation through stories.

What it reported doing in 2024

It's probably no spoiler that we believe in the power of literature. We also believe the connection between a writer and reader is a sacred bond. For more than 20 years, the cabin's readings & conversations series has featured literary superstars, bestselling authors, and high-profile thinkers to jumpstart community conversations on critical issues. From macarthur fellows to national book award winners, some of our past authors include ta-nehisi coates, ann patchett, jesmyn ward, jennifer egan, reza aslan, matthew desmond, anthony doerr, colson whitehead, tara westover, gloria steinem, and david grann.a readings & conversations lecture is typically an original talk by the author on the subject of their choice. It can be about their current book, upcoming projects, past works, relevant cultural issues, and more. The talk runs for about an hour and is followed by a 20ish minute q&a from the audience, moderated by kurt, the cabin's executive director.

Operating model

Revenue model
Donor-supported. 65% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% 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: 48
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 43.9%; rating input score 44
  • Program expense ratio: 55.9%; rating input score 56
  • Fundraising efficiency: $10.88 raised per $1 spent on fundraising; rating input score 41; 41st 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: Limited
  • 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • 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: 27.1%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 2.45; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 9.5%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: 5% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 11.3% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 0.2% per year; rating input score 100; 18th percentile among comparable filings

Details

  • Where the money goes: 43.9% of revenue deployed · 55.9% of spending went to programs
  • Governance: 17 of 17 board members independent · 5 of 8 filing controls reported
  • Programs: 5 filed program accomplishments · $607K in reported program spending
  • Leadership: top reported pay $104K · 20 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 44/100.
  • Review — Financial Efficiency: Program expense ratio scored 56/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.