Liabilities / Assets
64th percentile
Higher debt load relative to assets than 64% of similar nonprofits.
San Diego Public Library Foundation
EIN 33-0959608 • 501(c)3 • San Diego, CA
Profile
The library foundation strengthens communities by supporting excellence in the san diego public library system through philanthropy, advocacy and outreach.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.32x
Liabilities / Revenue
83rd percentile
Higher debt load relative to revenue than 83% of similar nonprofits.
Net Margin
25th percentile
Higher net margin than 25% of similar nonprofits.
Top Officer Pay
66th percentile
Higher top officer pay than 66% of similar nonprofits.
Top officer pay equals 8.4% of source-year revenue.
Asset Growth
38th percentile
Faster asset growth than 38% of similar nonprofits.
Revenue Growth
8th percentile
Faster revenue growth than 8% of similar nonprofits.
Balance Sheet
Assets
Up$10,779,427
Up $105,854 (+1.0%) from 2024
Liabilities
Down$3,458,476
Down $88,965 (-2.5%) from 2024
Net Assets
Up$7,320,951
Up $194,819 (+2.7%) from 2024
Revenue
Down$2,833,665
Down $1,418,761 (-33%) from 2024
Expenses
Down$2,963,791
Down $161,398 (-5.2%) from 2024
Net Income
Down-$130,126
Down $1,257,363 (-112%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $10,779,427
- Liabilities
- $3,458,476
- Net assets
- $7,320,951
- Revenue
- $2,833,665
- Expenses
- $2,963,791
- Net income
- -$130,126
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Nov 13, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $3,264,088
Mission and Program Overview
Mission
The library foundation strengthens communities by supporting excellence in the san diego public library system through philanthropy, advocacy and outreach.
Strengthen communities by supporting excellence in the san diego public library system.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $3,003,123 | $6,469,318 | ▲ $3,466,195 |
| Investments in Publicly Traded Securities | $3,195,800 | $3,535,456 | ▲ $339,656 |
| Cash and Non-Interest-Bearing Accounts | $4,322,029 | $409,178 | ▼ $3,912,851 |
| Accounts Receivable | $0 | $185,026 | ▲ $185,026 |
| Inventories for Sale or Use | $99,905 | $126,703 | ▲ $26,798 |
| Prepaid Expenses and Deferred Charges | $52,716 | $53,746 | ▲ $1,030 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Total Assets | $10,673,573 | $10,779,427 | ▲ $105,854 |
| Liabilities | |||
| Deferred Revenue | $3,000,000 | $3,000,000 | → $0 |
| Accounts Payable and Accrued Expenses | $247,775 | $286,310 | ▲ $38,535 |
| Grants Payable | $299,666 | $172,166 | ▼ $127,500 |
| Total Liabilities | $3,547,441 | $3,458,476 | ▼ $88,965 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $4,109,509 | $3,668,447 | ▼ $441,062 |
| Net Assets With Donor Restrictions | $3,016,623 | $3,652,504 | ▲ $635,881 |
| Total Net Assets Fund Balance | $7,126,132 | $7,320,951 | ▲ $194,819 |
| Total Liabilities and Net Assets / Fund Balance | $10,673,573 | $10,779,427 | ▲ $105,854 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $0 | $33,623 | $33,623 |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $1,155,964 | - | ▲ $105,970 | - | $1,261,934 |
| 2023 | $1,057,233 | - | ▲ $98,731 | - | $1,155,964 |
| 2022 | $1,360,088 | $106,286 | ▲ $87,350 | - | $1,057,233 |
| 2021 | $1,543,277 | - | ▼ $119,059 | - | $1,360,088 |
| 2020 | $1,169,007 | - | ▲ $429,558 | $55,288 | $1,543,277 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Patrick Stewart | Chief Executive Officer | FT | $208,461 | $30,532 | $238,993 |
| Natalie Ganz | Chief Strategy & Engagement Officer | FT | $161,325 | $14,482 | $175,807 |
| Jeff Rowland | Chief Financial Officer | FT | $139,283 | $20,357 | $159,640 |
| Jenna Anderson | Digital Marketing & Advocacy Strategist | FT | $104,051 | $10,791 | $114,842 |
Board Members and Trustees
| Name | Title |
|---|---|
| Renee Schor | Board Chair |
| Elizabeth Hansen | Director |
| Greg Markow | Director |
| Janice Charley | Director |
| Katherine Johnston | Director |
| Melissa Peterman | Director |
| Michael Cox | Director |
| Nancy Carol Carter | Director |
| Sam Yoeuth | Director |
| Arnulfo Manriquez | Secretary |
| Bryan Carpenter | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $2,538,219
- Program Service Revenue
- $0
- Investment Income
- $361,275
- Other Revenue
- $-65,829
- All Other Contributions
- $2,538,219
- Change in Net Assets
- $-130,126
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $2,833,665
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $850,090
- Total Revenue per Audited Statements
- $3,683,755
- Total Revenue per Form 990
- $2,833,665
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,487,452 |
| Grants and Similar Amounts Paid | $1,157,654 |
| Total Fundraising Expense | $452,302 |
| Other Expenses | $318,685 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $1,157,654 | - | - | $1,157,654 |
| Other Salaries and Wages | $234,142 | $234,255 | $158,560 | $626,957 |
| Current Officers, Directors, Trustees, and Key Employees | $261,757 | $186,208 | $147,114 | $595,079 |
| Other Employee Benefits | $70,842 | $60,065 | $43,667 | $174,574 |
| Payroll Taxes | $36,863 | $31,256 | $22,723 | $90,842 |
| Information Technology | $43,064 | $26,433 | $12,473 | $81,970 |
| Fees for Services Other | $3,180 | $11,369 | $47,902 | $62,451 |
| Fees for Services Accounting | - | $47,448 | - | $47,448 |
| Insurance | $16,523 | $5,388 | $4,777 | $26,688 |
| Travel | $7,498 | $4,928 | $2,477 | $14,903 |
| Office Expenses | $3,785 | $5,960 | $1,778 | $11,523 |
| Other Expenses | $0 | $0 | $4,998 | $4,998 |
| Conferences and Meetings | $25 | $702 | - | $727 |
| Total Functional Expenses | $1,839,136 | $672,353 | $452,302 | $2,963,791 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $3,488,936 |
| Expenses per Audited Statements | $2,963,791 |
| Total Expenses per Form 990 | $2,963,791 |
| Expenses Not Reported on Form 990 | $525,145 |
| Expenses Not Reported on Financial Statements | $0 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| City of San Diego | San Diego, CA | Government | Library Program Support. | $1,157,654 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- Yes
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section B, Line 11B
“The audit committee will review the form 990 and send to the board of trustees for comments before the 990 is filed.”
Form 990, Part VI, Section B, Line 12C
“Duty to disclose: in connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the trustees and members of committees with governing board delegated powers considering the proposed transaction or arrangement. 2. Determining whether a conflict of interest exists: after disclosure of the financial interest and all material facts and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. 3. Procedures for address the conflict of interest: an interested person may make a presentation at the governing board or committee meeting, but after that presentation, he/she shall leave the meeting during the discussion of and the vote on the transaction or arrangement involving the possible conflict of interest. The chairperson of the governing board or committee shall, if appropriate appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the governing board or committee shall determine whether the organization can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible under the circumstances which does not produce a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested trustee whether the transaction or arrangement is in the organization's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination, it shall make its own decision as to whether to enter into the transaction or agreement. 4. If, after hearing the member's response and after making further investigations warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflicts of interest, it shall take appropriate disciplinary and corrective action.”
Form 990, Part VI, Section B, Line 15
“The executive committee serves as the compensation committee to determine ceo salary. The finance committee reviews staff salaries during the annual budget approval.”
Form 990, Part VI, Section C, Line 18
“The articles of incorporation, by laws, and financial statements are available to the public upon request. The financial statements are also posted to sdplf's website.”
Form 990, Part VI, Section C, Line 19
“Documents are made available upon request.”
Filing and Contact Details
Filer
- Filer Name
- San Diego Public Library Foundation
- EIN
- 33-0959608
- Phone
- 6192386619
- Address
- 330 PARK BOULEVARD, SAN DIEGO, CA 92101
- Doing Business As
- Library Foundation Sd
Signing Officer
- Name
- Patrick Stewart
- Title
- Chief Executive Officer
- Phone
- 6192386619
- Signed
- 2025-11-13
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Patrick Stewart
- Formed
- 2002
- Legal Domicile
- CA
- Voting Board Members
- 11
- Independent Board Members
- 11
- Employees
- 19
- Volunteers
- 100
Preparer
- Firm
- Aldrich Cpas and Advisors Llp
- Address
- 1903 WRIGHT PLACE 180, CARLSBAD, CA 92008
- Preparer
- Debra D Smith CPA
- Phone
- 7604318440
Supplemental Narrative
Financial Statement Notes
PART V, LINE 4:
“The library foundation's endowment consists of individual funds established by donor intent.”
PART X, LINE 2:
“The foundation is a public charity and is exempt from federal and california income taxes under section 501(c)(3) of the internal revenue code and section 23701(d) of the california revenue and taxation code. The foundation believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The foundation is not a private foundation.”
PART XI, LINE 2D - OTHER ADJUSTMENTS:
“Library shop expenses netted with revenue 425,502.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Library shop expenses netted with revenue 425,502.”
Raw XML AppendixShowing 400 of 637 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/Desc | 0 | LIBRARY FOUNDATION SD SUPPORT FOR PROGRAMS, BOOKS AND OTHER MATERIALS AND EQUIPMENT HELPED THE LIBRARY BE THE PLACE FOR OPPORTUNITY, DISCOVERY, AND INSPIRATION. PROGRAMS SUPPORTED BY LIBRARY FOUNDATION SD DONORS PREPARED LEARNERS OF ALL AGES TO SUCCEED IN SCHOOL, THE WORKPLACE AND IN THEIR COMMUNITIES. FROM SUPPORTING ONLINE AND IN-LIBRARY HOMEWORK HELP, TRAINING ON COMPUTER PROGRAMMING THAT SPARKS AN INTEREST IN TECHNOLOGY FIELDS, TO CLASSES ON COMPUTER SKILLS AND WRITING A RESUME, LIBRARY DONORS HELPED ENSURE ACADEMIC AND CAREER SUCCESS. |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | CHIEF FINANCIAL OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | CHIEF STRATEGY & ENGAGEMENT OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | CHIEF EXECUTIVE OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | DIGITAL MARKETING & ADVOCACY STRATEGIST |
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| IRS990/MissionDesc | 0 | THE LIBRARY FOUNDATION STRENGTHENS COMMUNITIES BY SUPPORTING EXCELLENCE IN THE SAN DIEGO PUBLIC LIBRARY SYSTEM THROUGH PHILANTHROPY, ADVOCACY AND OUTREACH. |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE SAN DIEGO PUBLIC LIBRARY OFFERS 12 IDEA LABS ACROSS THE 37-BRANCH SYSTEM, THE LABS ARE BUILT TO BE MAKERSPACES FOR PATRONS TO INNOVATE, DISCOVER, EXPERIENCE AND ACHIEVE AND OVERALL INSPIRE AN INTEREST IN SCIENCE, TECHNOLOGY, DESIGN, AND 21ST CENTURY SKILLS. IN EACH OF THESE IDEA LABS, PATRONS OF VARYING AGES CAN WORK TOGETHER, ALONE, OR WITH LIBRARY STAFF ON CREATIVE PROJECTS. THE GOAL OF A MAKERSPACE IS TO ALLOW PATRONS TO LEARN THROUGH DIRECT EXPERIMENTATION AND FROM EACH OTHER. THIS IS DIRECTLY IN LINE WITH THE SAN DIEGO PUBLIC LIBRARY'S MISSION: TO INSPIRE LIFELONG LEARNING THROUGH CONNECTIONS TO KNOWLEDGE AND EACH OTHER. IDEA LABS DO NOT REQUIRE USERS TO HAVE A LIBRARY CARD AND THE TYPE OF EQUIPMENT VARIES ACROSS THE SAN DIEGO PUBLIC LIBRARY. THE LEGLER BENBOUGH TEEN IDEA LAB, LOCATED INSIDE THE VALENCIA PARK/MALCOLM X BRANCH LIBRARY, OFFERS ADVANCED TECHNOLOGY AND TRAINING PROGRAMS FOR TEENS AGES 12 TO 18, AND PRIDES IT'S SELF AS BEING A SPACE DESIGNED TO PROVIDE YOUTH WITH THE OPPORTUNITY TO BUILD JOB SKILLS IN A RANGE OF AREAS, BY INCLUDING A RECORDING STUDIO AS WELL AS 3D PRINTERS, A DIE CUT MACHINE, AND IMAC COMPUTERS.. THE IDEA LAB IS AT THE SAN YSIDRO LIBRARY LOCATION AND IS FOCUSED ON DIGITAL TEXTILE ARTS AND FEATURES A, DIE CUT MACHINE, SEWING/EMBROIDERY MACHINES, SERGER, BUTTON MAKER AND A HEAT PRESS. THE PACIFIC HIGHLANDS RANCH LIBRARY IDEA LAB FOCUSES ON PROP AND SET DESIGN; A THEME INSPIRED BY COMMUNITY CONVERSATIONS HELD BY THE LIBRARY. OUR MAKERSPACE FEATURES INCLUDE A GLOWFORGE LASER CUTTER, 24" DESKTOP CUTTING MACHINE, A 3D SCANNER AND A DYE SUBLIMATION MACHINE. AT THE CENTRAL LIBRARY, THE IDEA LAB ALSO CONTAINS EQUIPMENT THAT CAN DIGITIZE PHOTOS, SLIDES, NEGATIVES, AND DOCUMENTS; 8MM AND SUPER 8 FILM; AND VARIOUS VIDEO FORMATS. IN FISCAL YEAR 2024, THE IDEA LAB HOSTED NEARLY 6,000 PEOPLE IN PROGRAMS RELATED TO THE IDEA LAB EQUIPMENT WHICH YIELDED 1,285 IDEAS TO LIFE, INCLUDING MORE THAN 200 SEWING PROJECTS, MORE THAN 1,700 3D PRINTS MADE, AND 532 LASER ENGRAVINGS AND CUTS. ACROSS THE SAN DIEGO PUBLIC LIBRARY SYSTEM, IDEA LAB STAFF SEE PATRONS USING THESE SPACES IN A RANGE OF WAYS INCLUDING FASHION DESIGN, DIY BRIDES AND GROOMS, TRACE STUDENTS. SCOUT TROOPS, E3 SCHOLARS, NEW SCHOOL OF ARCHITECTURE STUDENT PROJECTS, AND PATRONS LOOKING TO LEARN SOMETHING NEW. ONE NOTABLE OUTCOME FROM THE IDEA LAB AT THE CENTRAL LIBRARY IS THE LAUNCH OF THE CLEAN SHAVE, A BUSINESS THAT FOUNDED BY NAVY VETERANS AT THE CENTRAL LIBRARY AND WENT TO MARKET IN 2025. THE CO-FOUNDERS CAME INTO THE IDEA LAB WITH DRAWINGS AND OVER THE COURSE OF A YEAR, COMPLETED A PROTOTYPE IN THE LAB. THE ACCESS TO MAKERSPACES WITH 3D PRINTERS AND LASER CUTTERS MADE THE START OF THIS BUSINESS POSSIBLE FOR THESE VETERANS. ANOTHER IS THE SEWING PROGRAM THAT HAS TAUGHT PATRONS TO SEW AND HAVE DONATED DOZENS OF PILLOWCASES TO RYAN'S CASE FOR SMILES. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 209000 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | THE MEDIA ARTS WORKFORCE DEVELOPMENT INITIATIVE @ THE LIBRARY IS OFFERED IN TWO PARTS. THE FIRST IS A PAID 6-WEEK TRAINING PROGRAM IN VIDEO AND MULTIMEDIA DESIGN AND PRODUCTION, IN COLLABORATION WITH MEDIA ARTS CENTER SAN DIEGO (MACSD) HELD AT THE CITY HEIGHTS/WEINGART LIBRARY IN SMALL COHORTS OF 10 STUDENTS. THE SECOND PART OF THE INITIATIVE IS A 450-HOUR PAID INTERNSHIP TO BE COMPLETED IN SIX TO 12 MONTHS WITH THE CITY OF SAN DIEGO IN SEVERAL CITY DEPARTMENTS INCLUDING THE LIBRARY, ECONOMIC DEVELOPMENT, COMMUNICATIONS, AND ENVIRONMENTAL SERVICES. SINCE IT WAS STARTED IN 2021, 136 STUDENTS HAVE COMPLETED THE MEDIA ARTS WORKFORCE DEVELOPMENT INITIATIVE @ THE LIBRARY. FOLLOW-UP SURVEYS OF THESE GRADUATES SHOW THAT 94 PERCENT REPORT USING THE DIGITAL SKILLS THEY LEARNED TO DO SOMETHING NEW OR DIFFERENT WHILE 97 PERCENT REPORTED COMPLETING A TASK OR GOAL THEY COULD NOT DO OR COULD NOT DO AS WELL BEFORE. AN AVERAGE OF 80 PERCENT OF STUDENTS FROM EACH 6-WEEK TRAINING COHORT TRANSITION INTO PAID INTERNSHIPS WITH THE LIBRARY AND OTHER CITY DEPARTMENTS. TWENTY-FIVE PERCENT OF THE PROGRAM'S PARTICIPANTS IN FISCAL YEAR 2023 WERE HIRED BY THE LIBRARY DEPARTMENT AFTER COMPLETING THEIR PAID INTERNSHIPS. SAN DIEGO PUBLIC LIBRARY'S MEDIA ARTS WORKFORCE DEVELOPMENT INITIATIVES INCREASES THE NUMBER OF UNDERREPRESENTED INDIVIDUALS IN THE CREATIVE WORKFORCE BY FOCUSING ON COMMUNITIES OF CONCERN, AS DEFINED BY THE CITY'S CLIMATE EQUITY INDEX TOOL, WHICH MEASURES THE LEVEL OF ACCESS TO OPPORTUNITY RESIDENTS HAVE ACROSS SAN DIEGO. WHILE THE SUCCESS RATE OF THIS PROGRAM IS IMPRESSIVE, IT'S EVEN MORE REMARKABLE TO SEE GRADUATES SPREAD OUT ACROSS THE SAN DIEGO REGION WORKING FOR THE LIBRARY, THE CREATIVE ECONOMY, MARKETING FIRMS, AND SHOWCASING THEIR WORK AT FILM FESTIVALS ACROSS THE U.S. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 127500 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | THE LIBRARY FOUNDATION ACTIVELY MARKETS LIBRARY PROGRAMS AND THE IMPORTANCE OF LIBRARY SERVICE TO SUPPORTERS AND POTENTIAL SUPPORTERS, ELECTED LEADERS AND TO LIBRARY USERS. THE LIBRARY FOUNDATION PRODUCES A SERIES OF REGULAR EMAIL NEWSLETTERS TO LIBRARY CARD HOLDERS AND TO LIBRARY DONORS AND SUPPORTERS. THESE PUBLICATIONS MARKET THE VALUE OF LIBRARIES TO SAN DIEGO AND PROMOTE MONTHLY LIBRARY PROGRAMS AND OTHER SERVICES. THE FOUNDATION ALSO COORDINATES ADVOCACY EFFORTS AMONG A COALITION OF THE LIBRARY FOUNDATION, FRIENDS OF THE LIBRARY AND THE BOARD OF LIBRARY COMMISSIONERS TO EDUCATE ELECTED LEADERS TO THE POSITIVE IMPACT OF LIBRARIES ON THE COMMUNITY AND THE NEED FOR ADEQUATE PUBLIC SUPPORT. |
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