Sumner Public Library Foundation
Nonprofit profile at a glance
- EIN
- 421518010
- IRS 990-EZ coverage
- 2021–2024
- Forms available
- Form 990-EZ 2024
- Location
- Sumner, IA, USA
- Phone
- 5635783324
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Single Organization Support
Reported finances
- Revenue
- $14,385
- Expenses
- $7,033
- Assets
- $172,399
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- DEBORAH SALSBURY (President)
- EMILY SMITH (Vice President)
People named in this filing
- DEBORAH SALSBURY (President)
- EMILY SMITH (Vice President)
- MARY WELLS (Director)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Community support for public library
What it reported doing in 2024
SUMMER READING PROGRAM - Weekly summer programming to engage children in reading and activities over the summer break. Summer Reading Program visitors included Blank Park Zoo, ISU Insect Zoo, and The Mississippi River Museum.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- 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 a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 65
- Transparency & Controls: 82
- Sustainability: 78
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 47.1%; rating input score 47
- Program expense ratio: 96.3%; rating input score 96
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 51.1%; rating input score 91; 91st percentile among comparable filings
- Total-asset coverage ratio: 24.51; rating input score 97; 97th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 1.1% per year; rating input score 100; 51st percentile among comparable filings
- Revenue growth: 17.5% per year; rating input score 100; 89th percentile among comparable filings
- Asset growth: 0.9% per year; rating input score 100; 42nd percentile among comparable filings
Details
- Where the money goes: 47.1% of revenue deployed · 96.3% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $7K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 2 filed schedules
- Filing history: 4 filing years from 2021 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.