DEKALB LIBRARY FOUNDATION INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- DEKALB LIBRARY FOUNDATION INC (EIN 58-2404616)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-08-29
- IRS object ID
- 202432429349300403
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-08-29T08:03:26-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 261631527 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BURGE & ASSOCIATES PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 315 W PONCE DE LEON AVE STE 700 | AddressLine1Txt |
| City | DECATUR | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30030 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 582404616 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEKALB LIBRARY FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DEKA | BusinessNameControlTxt |
| Phone | 4045087190 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3560 KENSINGTON ROAD | AddressLine1Txt |
| City | DECATUR | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30032 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHAD SWANSON | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 4045087190 | PhoneNum |
| Signature | 2024-08-28 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LUCAS M BRADSTREET | PreparerPersonNm |
| PTIN | P01580932 | PTIN |
| Phone | 7704466649 | PhoneNum |
| Preparation | 2024-08-29 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CHAD SWANSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3560 KENSINGTON ROAD | AddressLine1Txt |
| City | DECATUR | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30032 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,289,908 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1998 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | TO SUPPORT AND ENHANCE THE DEKALB COUNTY PUBLIC LIBRARY SERVICE, INCLUDING SUPPORT FOR LITERACY PROGRAMS, CHILDREN'S READING PROGRAMS, AND GEORGIA CENTER FOR THE BOOK. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $286,185 | PYContributionsGrantsAmt |
| CY Contributions Grants | $430,423 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $21,251 | PYInvestmentIncomeAmt |
| CY Investment Income | $34,485 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $307,436 | PYTotalRevenueAmt |
| CY Total Revenue | $464,908 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $277,969 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $306,348 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $40,849 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $91,559 | PYOtherExpensesAmt |
| CY Other Expenses | $81,482 | CYOtherExpensesAmt |
| PY Total Expenses | $369,528 | PYTotalExpensesAmt |
| CY Total Expenses | $387,830 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$62,092 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $77,078 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,101,389 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,253,512 | TotalAssetsEOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,101,389 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,253,512 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO SUPPORT AND ENHANCE THE DEKALB COUNTY PUBLIC LIBRARY SERVICE, INCLUDING SUPPORT FOR LITERACY PROGRAMS, CHILDREN'S READING PROGRAMS, AND GEORGIA CENTER FOR THE BOOK. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $323,497 | ExpenseAmt |
| Grant | $306,348 | GrantAmt |
| Desc | DEKALB LIBRARY FOUNDATION OFFERS LITERACY PROGRAMS, INCLUDING READING PROGRAMS FOR NON-NATIVE ENGLISH SPEAKERS, SUPPORT OF LITERACY, CULTURAL AND HISTORY PROGRAMS AND SUMMER READING ENRICHMENT PROGRAMS FOR YOUNG READERS. IN ADDITION IT SUPPORTS LIBRARY EMPLOYEES' ADVANCED LITERARY EDUCATION COURSES AND PURCHSES BOOKS AND MATERIALS FOR THE LIBRARY AND ITS BRANCHES, AND PURCHASES BOOKS AND MATERIALS FOR THE LIBRARY AND ITS BRANCHES. DEKALB LIBRARY FOUNDATION ALSO SUPPORTS THE GEORGIA CENTER FOR THE BOOK. | Desc |
| Total Program Service Expenses | $323,497 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 1 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JILL JOPLIN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4045087190 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3 CANDLER GROVE CT | AddressLine1Txt |
| City | DECATUR | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30030 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| SHARA SANDERS | ||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TIM MARTIN | ||||||
| PRESIDENT-EL | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ELIZABETH NARK | ||||||
| VICE-PRESIDE | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHAD SWANSON | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KIA BILLINGSLEY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JONATHAN BLOCK | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JULIE CHILDS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NAOMI SCOTT CLARK | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MAXINE JARMAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MOLLY MARRAH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARIA MIRABELLI | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHELE NESMITH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KATE PAK | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHARLOTTE REDO | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PAM RYAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KIESHA STOREY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JILL JOPLIN | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $0 | $73,311 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Reportable Comp Rltd Org | $73,311 | TotReportableCompRltdOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $430,423 | AllOtherContributionsAmt |
| Total Contributions | $430,423 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $34,485 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $34,485 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $825,000 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $825,000 | SecuritiesAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $464,908 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $34,485 | RelatedOrExemptFuncIncomeAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $306,348 | TotalAmt |
| Program Services | $306,348 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,411 | TotalAmt |
| Management And General | $5,879 | ManagementAndGeneralAmt |
| Fundraising | $7,532 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,854 | TotalAmt |
| Program Services | $2,854 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,554 | TotalAmt |
| Management And General | $1,554 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|---|
| PRINTING | $34,392 | $1,075 | $33,317 | |
| BANK & BROKERAGE FEES | $11,460 | $11,460 | ||
| FOUNDATION ASSISTANT | $5,200 | $5,200 | ||
| SPECIAL EVENT | $4,089 | $4,089 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,522 | TotalAmt |
| Program Services | $5,006 | ProgramServicesAmt |
| Management And General | $3,516 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $387,830 | TotalAmt |
| Program Services | $323,497 | ProgramServicesAmt |
| Management And General | $23,484 | ManagementAndGeneralAmt |
| Fundraising | $40,849 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $361,034 | BOYAmt |
| EOY | $423,529 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $740,355 | BOYAmt |
| EOY | $829,983 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,101,389 | BOYAmt |
| EOY | $1,253,512 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $504,145 | BOYAmt |
| EOY | $628,192 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $597,244 | BOYAmt |
| EOY | $625,320 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,101,389 | BOYAmt |
| EOY | $1,253,512 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,101,389 | BOYAmt |
| EOY | $1,253,512 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $77,078 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $109,448 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$34,403 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type3 Non Func | Yes (X) | SupportingOrgType3NonFuncInd |
| IRS Written Determination | Yes (X) | IRSWrittenDeterminationInd |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEKALB COUNTY PUBLIC LIBRARY | BusinessNameLine1Txt |
| Business Name Line2 | DEKALB COUNTY PUBLIC LIBRARY | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 586000948 | EIN |
| Organization Type | 7 | OrganizationTypeCd |
| Governing Document Listed | Yes (true) | GoverningDocumentListedInd |
| Support | $306,348 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $306,348 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (true) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | false | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | false | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | false | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | false | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | false | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | false | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | false | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | false | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | false | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | false | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | false | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | false | ContributionControllerInd |
| Contribution Family | false | ContributionFamilyInd |
| Contribution35 Controlled | false | Contribution35ControlledInd |
Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timely Provided Documents | false | TimelyProvidedDocumentsInd |
| Officers Close Relationship | Yes (true) | OfficersCloseRelationshipInd |
| Supported Org Voice Investment | false | SupportedOrgVoiceInvestmentInd |
Adjusted Net Income AdjustedNetIncomeGrp
Net ST Capital Gain Adj Net Incm NetSTCapitalGainAdjNetIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $21 | PriorYearAmt |
| Current Year | $1,109 | CurrentYearAmt |
Recoveries PY Distributions RecoveriesPYDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
Other Gross Income OtherGrossIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
Adjusted Gross Income AdjustedGrossIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $21 | PriorYearAmt |
| Current Year | $1,109 | CurrentYearAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
Production Income ProductionIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
Total Adjusted Net Income TotalAdjustedNetIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $21 | PriorYearAmt |
| Current Year | $1,109 | CurrentYearAmt |
Minimum Asset Amount MinimumAssetAmountGrp
Average Monthly FMV Of Sec AverageMonthlyFMVOfSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $769,716 | PriorYearAmt |
| Current Year | $776,903 | CurrentYearAmt |
Average Monthly Cash Balances AverageMonthlyCashBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $389,934 | PriorYearAmt |
| Current Year | $417,903 | CurrentYearAmt |
FMV Other Non Exempt Use Asset FMVOtherNonExemptUseAssetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
Total FMV Of Non Exempt Use Asset TotalFMVOfNonExemptUseAssetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $1,159,650 | PriorYearAmt |
| Current Year | $1,194,806 | CurrentYearAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discount Claimed | $0 | DiscountClaimedAmt |
Acquisition Indebtedness AcquisitionIndebtednessGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
Adjusted FMV Less Indebtedness AdjustedFMVLessIndebtednessGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $1,159,650 | PriorYearAmt |
| Current Year | $1,194,806 | CurrentYearAmt |
Cash Deemed Charitable CashDeemedCharitableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $17,395 | PriorYearAmt |
| Current Year | $17,922 | CurrentYearAmt |
Net Vl Non Exempt Use Assets NetVlNonExemptUseAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $1,142,255 | PriorYearAmt |
| Current Year | $1,176,884 | CurrentYearAmt |
Pct Of Net Vl Non Exempt Use Ast PctOfNetVlNonExemptUseAstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $39,979 | PriorYearAmt |
| Current Year | $41,191 | CurrentYearAmt |
Recoveries PY Distri Min Asset RecoveriesPYDistriMinAssetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
Total Minimum Asset TotalMinimumAssetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $39,979 | PriorYearAmt |
| Current Year | $41,191 | CurrentYearAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| CY Adj Net Income Distributable | $21 | CYAdjNetIncomeDistributableAmt |
| CY Pct85 Adjusted Net Income | $18 | CYPct85AdjustedNetIncomeAmt |
| CY Total Min Ast Distributable | $39,979 | CYTotalMinAstDistributableAmt |
| CY Greater Adjusted Minimum | $39,979 | CYGreaterAdjustedMinimumAmt |
| CY Income Tax Imposed PY | $0 | CYIncomeTaxImposedPYAmt |
| CY Distributable As Adjusted | $39,979 | CYDistributableAsAdjustedAmt |
Distributions DistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| CY Paid Accomplish Exempt Prps | $183,940 | CYPaidAccomplishExemptPrpsAmt |
| CY Pd In Excess Income Activity | $0 | CYPdInExcessIncomeActivityAmt |
| CY Administrative Expense Paid | $0 | CYAdministrativeExpensePaidAmt |
| Exempt Use Assets Acquis Paid | $0 | ExemptUseAssetsAcquisPaidAmt |
| Qualified Set Aside | $0 | QualifiedSetAsideAmt |
| CY Other Distributions | $0 | CYOtherDistributionsAmt |
| CY Total Annual Distributions | $183,940 | CYTotalAnnualDistributionsAmt |
| CY Distri Attentive Suprt Org | $0 | CYDistriAttentiveSuprtOrgAmt |
| CY Distributable As Adjusted | $39,979 | CYDistributableAsAdjustedAmt |
| CY Distribution Yr | 0.000000000000 | CYDistributionYrRt |
Distribution Allocations DistributionAllocationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| CY Distributable As Adjusted | $39,979 | CYDistributableAsAdjustedAmt |
| Underdistributions | $0 | UnderdistributionsAmt |
| Excess Distribution Cyov Yr5 | $9,555 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $31,551 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $192,312 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $183,940 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $277,969 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $695,327 | TotalExcessDistributionCyovAmt |
| Cyov Applied Underdistri PY | $0 | CyovAppliedUnderdistriPYAmt |
| Cyov Applied Underdistr CPY | $39,979 | CyovAppliedUnderdistrCPYAmt |
| Carryover PY Not Applied | $0 | CarryoverPYNotAppliedAmt |
| Excess Distribution Cyov | $655,348 | ExcessDistributionCyovAmt |
| CY Total Annual Distributions | $183,940 | CYTotalAnnualDistributionsAmt |
| CY Distrib App Underdistri PY | $0 | CYDistribAppUnderdistriPYAmt |
| Excess Distribution | $183,940 | ExcessDistributionAmt |
| Remaining Underdistri PY | $0 | RemainingUnderdistriPYAmt |
| Remaining Underdistri CY | $0 | RemainingUnderdistriCYAmt |
| Excess Distri Cyov To Next Yr | $839,288 | ExcessDistriCyovToNextYrAmt |
| Excess From Year5 | $1,127 | ExcessFromYear5Amt |
| Excess From Year4 | $192,312 | ExcessFromYear4Amt |
| Excess From Year3 | $183,940 | ExcessFromYear3Amt |
| Excess From Year2 | $277,969 | ExcessFromYear2Amt |
| Excess From Year1 | $183,940 | ExcessFromYear1Amt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $483,769 | BeginningYearBalanceAmt |
| Contributions | $3,785 | ContributionsAmt |
| End Year Balance | $487,554 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $482,345 | BeginningYearBalanceAmt |
| Contributions | $3,778 | ContributionsAmt |
| Administrative Expenses | $2,354 | AdministrativeExpensesAmt |
| End Year Balance | $483,769 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $477,990 | BeginningYearBalanceAmt |
| Contributions | $4,355 | ContributionsAmt |
| End Year Balance | $482,345 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $475,920 | BeginningYearBalanceAmt |
| Contributions | $2,070 | ContributionsAmt |
| End Year Balance | $477,990 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $474,670 | BeginningYearBalanceAmt |
| Contributions | $1,250 | ContributionsAmt |
| Investment Earnings Or Losses | $3,199 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $3,199 | AdministrativeExpensesAmt |
| End Year Balance | $475,920 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MUTUAL FUNDS/MONEY MARKET | Desc |
| Book Value | $829,983 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $829,983 | TotalBookValueSecuritiesAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 4, PART XIII | FormAndLineReferenceDesc |
| Explanation | PART V, LINE 4: ONLY INCOME FROM THE PERMANENTLY RESTRICTED ENDOWMENT FUNDS CAN BE USED TO SUPPORT THE DEKALB COUNTY PUBLIC LIBRARY. THESE EARNINGS ARE FURTHER RESTRICTED FOR THE USE BY THE DEKALB COUNTY PUBLIC LIBRARY TO PROVIDE FOR LITERACY PROGRAMS THROUGH THE LIBRARY AND ITS BRANCHES AND TO PURCHASE BOOKS FOR THE LIBRARY AND ITS BRANCHES. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEKALB COUNTY PUBLIC LIBRARY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3560 KENSINGTON | AddressLine1Txt |
| City | DECATUR | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30032 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 586000948 | RecipientEIN |
| Cash Grant | $306,348 | CashGrantAmt |
| Valuation Method Used | CASH | ValuationMethodUsedDesc |
| Purpose Of Grant | SUPPORT THE LIBRARY | PurposeOfGrantTxt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 4, PART IV | FormAndLineReferenceDesc |
| Explanation | THE FOUNDATION PROVIDES FUNDS TO THE DEKALB COUNTY PUBLIC LIBRARY FOR SPECIFIC PURPOSES. IN TURN, THE LIBRARY REPORTS USE OF THE FUNDS TO THE FOUNDATION USING VARIOUS METHODS, USUALLY THROUGH A STATEMENT (OFTEN WITH INVOICES) OF THE SPECIFIC EXPENDITURES MADE BY THE LIBRARY FOR THE SPECIFIC GRANTS FROM THE FOUNDATION. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 7A | THE BOARD OF DIRECTORS IS THE GOVERNING BODY OF THE FOUNDATION. THE BOARD OF DIRECTORS HAS THE SOLE AUTHORITY TO ELECT NEW MEMBERS OF THE BOARD, HOWEVER, THE BYLAWS OF THE FOUNDATION PROVIDE FOR THE AUTOMATIC MEMBERSHIP OF TWO REPRESENTATIVES OF THE DEKALB COUNTY PUBLIC LIBRARY BOARD OF TRUSTEES: THE LIBRARY DIRECTOR AND THE CHAIR OF THE LIBRARY BOARD OF TRSUTEES. IN ADDITION, THE BOARD OF TRUSTEES OF THE LIBRARY MAY APPOINT UP TO THREE OTHER MEMBERS OF THE BOARD OF DIRECTORS TO THE FOUNDATION. THE BYLAWS OF THE FOUNDATION LIMIT THE TERMS OF ALL DIRECTORS EXCEPT THE TERM OF THE DIRECTOR OF THE LIBRARY. |
| FORM 990, PAGE 6, PART VI, LINE 11B | A COPY OF THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE TREASURER FOLLOWING COMPLETION AND PRIOR TO FILING. ANY REQUIRED CHANGES ARE MADE PRIOR TO FINALIZING AND FILING THE FORM. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE FOUNDATION'S CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO AND REVIEWED BY ALL MEMBERS OF THE BOARD OF DIRECTORS ANNUALLY OR WHEN THEY ARISE. IF A CONFLICT DOES OCCUR, IT IS REVIEWED BY THE BOARD OF DIRECTORS AND APPROPRIATE ACTION IS TAKEN. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE FOUNDATION'S GOVERNING DOCUMENT, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMETNS ARE MADE AVAILABLE TO ANY MEMBER OF THE PUBLIC OR OTHER INTERESTED PARTY UPON REQUEST. THESE DOCUMENTS ARE MAINTAINED IN THE FOUNDATION'S OFFICE BY THE EXECUTIVE DIRECTOR. |