San Bernardino City Library Foundation

Nonprofit profile at a glance

EIN
330682929
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
San Bernardino, CA, USA
Phone
9093818211
Rating
87
Verdict
STRONG
Rating confidence
Standard
Sector
Single Organization Support

Official website

Reported finances

Revenue
$3,485
Expenses
$9,114
Assets
$2,335,853
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Cheryl Brown (President/VP)

People named in this filing

  • Cheryl Brown (President/VP)
  • Tex Acosta (Secretary)
  • Christopher Tickell (Treasurer)

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

The San Bernardino City Library Foundation (Foundation) provides funding for areas of education, programming, materials, capital improvements and special projects that are beyond the usual and customary funding received by the Foundation from the City of San Bernardino

What it reported doing in 2024

The Foundation provides free access to everything you need for your education, employmnet, self-government, cultural enrichment, recreation and endless opportunities for lifelong learning and economic improvement. During the year the Foundation provided the Bro Dart program which allowed for the purchase of additional books, e-Books, and e-Audio Books for each of the four library branches. Brainfuse program provided tutoring for those in elementary, middle school, high school, intro to college and adult education in multiple subjects. Homework Club at the Jack L. Hill Lifelong Learning Center is where participants were able to access full text articles on news, issues, events and much more.

Operating model

Revenue model
Donor-supported. 100% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 100
  • Accountability: 88
  • Sustainability: 51
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 73.5%; rating input score 74
  • Fundraising efficiency: $231.47 raised per $1 spent on fundraising; rating input score 95; 95th 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -161.5%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 256.29; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -10.8% per year; rating input score 0; 27th percentile among comparable filings
  • Revenue growth: -12.6% per year; rating input score 0; 28th percentile among comparable filings
  • Asset growth: -0.6% per year; rating input score 0; 37th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 73.5% of spending went to programs
  • Governance: 4 of 4 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $7K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 12 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • 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 — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 15/100.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.