Spokane Public Library Foundation
Nonprofit profile at a glance
- EIN
- 911917727
- IRS 990 coverage
- 2011–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-EZ 2022
- Location
- Spokane, WA, US
- Phone
- 5094445318
- Rating
- 55
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Libraries
Reported finances
- Revenue
- $78,326
- Expenses
- $13,069
- Assets
- $642,183
- Liabilities
- $1,087
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- JENS LARSON (PRESIDENT)
- TY MILLER (VICE PRESIDENT)
People named in this filing
- JENS LARSON (PRESIDENT)
- TY MILLER (VICE PRESIDENT)
- TERRY COPE (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 Foundation seeks to enhance programming, services, and resources offered by Spokane Public Library through advocacy, partnerships, and private dollars to ensure the library’s excellence.
What it reported doing in 2024
Supporting the spokan public library to enhance not replace public spending on the library system.
Operating model
- Revenue model
- Donor-supported. 78% of the money available for current operations came from contributions and gifts.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
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: 17
- Transparency & Controls: 77
- Accountability: 88
- Sustainability: 83
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 6.5%; rating input score 7
- Program expense ratio: 39%; rating input score 39
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 80%; rating input score 80; 2nd 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; 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 83.3%; rating input score 97; 97th percentile among comparable filings
- Total-asset coverage ratio: 49.14; rating input score 91; 91st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 34; 34th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings
Growth
- Program expense growth: -9.7% per year; rating input score 0; 29th percentile among comparable filings
- Revenue growth: 1.2% per year; rating input score 100; 64th percentile among comparable filings
- Asset growth: 9.2% per year; rating input score 100; 78th percentile among comparable filings
Details
- What they do: 5 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 6.5% of revenue deployed · 39% of spending went to programs
- Governance: 7 of 7 board members independent · 5 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $5K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 36 of 41 current checks pass · 5 findings to review
- Schedules: 3 filed schedules · includes major donors
- Filing history: 5 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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 7/100.
- Moderate — Financial Efficiency: Program expense ratio scored 39/100.
- High — Growth: Program expense growth scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesAccounting column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesInvstMgmntFees column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 34/100.