West Linn Library Foundation

Nonprofit profile at a glance

EIN
264298649
IRS 990 coverage
2017–2025
Forms available
Form 990 2025, Form 990-N 2020
Location
West Linn, OR, USA
Phone
5037428584
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$55,595
Expenses
$50,083
Assets
$223,137
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

People named in this filing

  • ERIN PATTERSON (Chairman)
  • REBECCA MAYER (BOARD MEMBER)
  • Cassie Breeden (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote appreciation and to generate support for the west linn public library and to raise funds for the library's collections, programs, and facilities.

What it reported doing in 2025

PROVIDED FUNDS AND LEADERSHIP TO READING AND OUTREACH EDUCATIONAL PROGRAMS, THUS ALLOWING MANY PARTICIPANTS THE ENCOURAGEMENT TO PARTICIPATE IN THE LOVE OF READING.ASSISTED IN THE CREATION OF A SATELLITE BOOK DROP PROGRAM THAT ALLOWS EASIER RETURN OF LIBRARY MATERIALS, THUS ENHANCING THE LIBRARY CIRCULATION OF MATERIALS WITHIN THE COMMUNITY.THE foundation is a proud participant in the Dolly Parton Imagination Library. This program is funded through Foundation donations and fundraising.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 74
  • Accountability: 88
  • Sustainability: 58
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.6%; rating input score 87
  • Program expense ratio: 87.1%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 3rd 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.9%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 4.46; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 11.6% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: -5.3% per year; rating input score 0; 40th percentile among comparable filings
  • Asset growth: 9.2% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 86.6% of revenue deployed · 87.1% of spending went to programs
  • Governance: 11 of 8 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $44K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 11 of 13 current checks pass · 2 findings to review
  • Schedules: 2 filed schedules
  • Filing history: 8 filing years from 2017 to 2025
  • 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 — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.