Pima County Library Foundation

Nonprofit profile at a glance

EIN
861034492
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Tucson, AZ, USA
Phone
5208819876
Rating
51
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$181,228
Expenses
$118,316
Assets
$1,224,527
Liabilities
$0

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

Leadership & pay

16 people listed

Executive titles in this filing

  • JASON LAZAROW (PAST PRESIDENT)
  • KAREN WILLIAMS (PRESIDENT)
  • BRIAN EDNEY (PAST VICE PRESIDENT)
  • DONNA CORBIN (VICE PRESIDENT)
  • PI POLLETTA (EXECUTIVE DIRECTOR)
  • THOMAS CASHMAN (PAST EXECUTIVE DIRECTOR)

Highest reported compensation

  • PI POLLETTA (EXECUTIVE DIRECTOR): $25,231 total reported compensation
  • THOMAS CASHMAN (PAST EXECUTIVE DIRECTOR): $21,667 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 mission of the pima library foundation is to raise endowment and program funds to support and augment the services of the pima county public library system.

Operating model

Revenue model
Donor-supported. 82% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - 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: 29
  • Transparency & Controls: 64
  • Accountability: 69
  • Sustainability: 77
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 27.4%; rating input score 27
  • Program expense ratio: 22%; rating input score 22
  • Fundraising efficiency: $21.36 raised per $1 spent on fundraising; rating input score 59; 59th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 19th 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 34.7%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 10.35; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 39.6%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: -3.3% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 43rd percentile among comparable filings
  • Asset growth: 3.7% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 27.4% of revenue deployed · 22% of spending went to programs
  • Governance: 12 of 12 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $26K in reported program spending
  • Leadership: top reported pay $25K · 16 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Financial Efficiency: Mission deployment rate scored 27/100.
  • High — Financial Efficiency: Program expense ratio scored 22/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 59/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 6/100.