Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
Jkm Library Trust
EIN 36-7238766 • 501(c)3 • Chicago, IL
Pub. 78 Eligible
Profile
The jkm library trust comprising its staff, services, systems, functions, materials and virtual resources exists primarily to support the missions and programs of the lutheran school of theology at chicago and mccormick theological seminary.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.13x
Liabilities / Revenue
60th percentile
Higher debt load relative to revenue than 60% of similar nonprofits.
Net Margin
43rd percentile
Higher net margin than 43% of similar nonprofits.
Top Officer Pay
99th percentile
Higher top officer pay than 99% of similar nonprofits.
Top officer pay equals 30.5% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
Up$430,112
Up $63,323 (+17%) from 2023
Liabilities
Up$265,611
Up $175,972 (+196%) from 2023
Net Assets
Down$164,501
Down $112,649 (-41%) from 2023
Revenue
Down$648,517
Down $176,575 (-21%) from 2023
Expenses
Down$761,166
Down $79,966 (-9.5%) from 2023
Net Income
Down-$112,649
Down $96,609 (-602%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $430,112
- Liabilities
- $265,611
- Net assets
- $164,501
- Revenue
- $648,517
- Expenses
- $761,166
- Net income
- -$112,649
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2023 to Jun 30, 2024
- Signed
- May 7, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $648,517
Mission and Program Overview
Mission
The jkm library trust comprising its staff, services, systems, functions, materials and virtual resources exists primarily to support the missions and programs of the lutheran school of theology at chicago and mccormick theological seminary.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $68,085 | $244,292 | ▲ $176,207 |
| Land, Buildings, and Equipment, Net | $298,469 | $183,803 | ▼ $114,666 |
| Prepaid Expenses and Deferred Charges | $0 | $2,017 | ▲ $2,017 |
| Cash and Non-Interest-Bearing Accounts | $235 | $0 | ▼ $235 |
| Total Assets | $366,789 | $430,112 | ▲ $63,323 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $89,639 | $265,611 | ▲ $175,972 |
| Total Liabilities | $89,639 | $265,611 | ▲ $175,972 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $277,150 | $164,501 | ▼ $112,649 |
| Total Net Assets Fund Balance | $277,150 | $164,501 | ▼ $112,649 |
| Total Liabilities and Net Assets / Fund Balance | $366,789 | $430,112 | ▲ $63,323 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $182,281 | $927,661 | $1,109,942 |
| Equipment | $1,522 | $8,978 | $10,500 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Ken Sawyer | Trustee | - | $126,556 | $126,556 |
| Mark Swanson | Trustee | - | $121,188 | $121,188 |
| Barry Hopkins | Director Jkm Library (thru 12/2023) | FT | $110,479 | $110,479 |
| Annette Huizenga | Trustee | - | $50,503 | $50,503 |
| Ozzie Smith | Trustee | - | $7,500 | $7,500 |
Board Members and Trustees
| Name | Title |
|---|---|
| David Crawford | Co-chair |
| James R Nieman | Co-chair |
| Laura Frost | Director Jkm Library (start 1/2024) |
| Esther Menn | Trustee |
| Linda Thomas | Trustee |
| Mark Bartusch | Trustee |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $646,904
- Program Service Revenue
- $0
- Investment Income
- $0
- Other Revenue
- $1,613
- Change in Net Assets
- $-112,649
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $648,517
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $648,517
- Total Revenue per Form 990
- $648,517
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $761,166 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $85,831 | $128,282 | - | $214,113 |
| Depreciation Depletion | $153,462 | - | - | $153,462 |
| Occupancy | $20,682 | - | - | $20,682 |
| Fees for Services Accounting | - | $11,685 | - | $11,685 |
| Office Expenses | $9,554 | - | - | $9,554 |
| Insurance | - | $1,410 | - | $1,410 |
| Other Expenses | $515 | $275,828 | - | $515 |
| Total Functional Expenses | $343,961 | $417,205 | $0 | $761,166 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $761,166 |
| Total Expenses per Audited Statements | $761,166 |
| Total Expenses per Form 990 | $761,166 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
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
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- 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
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 7A
“Two of the standing trustees shall be, ex officio, the persons holding the office of president of lstc and mccormick. Each shall serve as a trustee so long as he or she is holding the office of president at his or her school. One standing trustee shall be appointed by the governing board of each of the schools from among its membership. One standing trustee shall be appointed by the faculty of each of the schools from among its membership.”
Form 990, Part VI, Section B, Line 11B
“The form 990 is prepared by an independent accounting firm and reviewed by management at mccormick theological seminary. Then it is provided to the entire board for comment prior to filing with the irs.”
Form 990, Part VI, Section C, Line 19
“Financial statements, governing documents and conflict of interest policy are available upon request.”
FORM 990, PART VI, SECTION B, LINE 14:
“The jkm library trust does not have its own written document retention and destruction policy. However, all the jkm library trust bookkeeping is handled by mccormick theological seminary, who does have a retention and destruction policy. Mccormick theological seminary adheres to its retention and destruction policy for records of both institutions (mccormick theological seminary and jkm library trust).”
FORM 990, PART VI, SECTION B, LINE 13:
“The jkm library trust does not have its own whistleblower policy but each of the two supporting organizations do, and all employees of both supporting organizations including those employees that work in the library are required to sign it.”
Filing and Contact Details
Filer
- Filer Name
- The Jkm Library Trust
- EIN
- 36-7238766
- Phone
- 7739476260
- Address
- 5416 S CORNELL AVE 4TH FLOOR, CHICAGO, IL 60615
Signing Officer
- Name
- Maisha Handy
- Title
- Board Chair
- Phone
- 7739476260
- Signed
- 2025-05-07
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Maisha Handy
- Formed
- 1995
- Legal Domicile
- Il
- Voting Board Members
- 9
- Independent Board Members
- 2
- Employees
- 0
- Volunteers
- 0
Preparer
- Firm
- Baker Tilly Advisory Group Lp
- Address
- 225 S 6TH ST 2300, MINNEAPOLIS, MN 55402
- Preparer
- Steven Cronk CPA
- Phone
- 6128764500
Supplemental Narrative
Additional Explanations
FORM 990, PART V, LINE 2B:
“Employees of each supporting organization staff the jkm library trust. Thus, the jkm library trust issues no w-2s.”
Form 990, Part IX, Line 11G
“Reimbursed compensation for library employees: program service expenses 85,831. Management and general expenses 126,582. Fundraising expenses 0. Total expenses 212,413. Consulting fees: program service expenses 0. Management and general expenses 1,700. Fundraising expenses 0. Total expenses 1,700.”
FORM 990, PART XII, LINE 2C:
“Neither the oversight process nor the selection process of the independent accountant changed during the tax year.”
Financial Statement Notes
PART X, LINE 2:
“The library follows the accounting standards for contingencies in evaluating uncertain tax positions. The guidance prescribes recognition threshold principles for the financial statement recognition of tax positions taken or expected to be taken on a tax return that are not certain to be realized. No liability has been recognized by the library for uncertain tax positions as of june 30, 2024 and 2023. The library's tax returns are subject to review and examination by federal and state authorities.”
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| IRS990/MissionDesc | 0 | THE JKM LIBRARY TRUST COMPRISING ITS STAFF, SERVICES, SYSTEMS, FUNCTIONS, MATERIALS AND VIRTUAL RESOURCES EXISTS PRIMARILY TO SUPPORT THE MISSIONS AND PROGRAMS OF THE LUTHERAN SCHOOL OF THEOLOGY AT CHICAGO AND MCCORMICK THEOLOGICAL SEMINARY. |
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| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 277150 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 164501 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 277150 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 164501 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 20682 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 20682 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 9554 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 9554 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | MOVING/RELOCATION |
| IRS990/OtherExpensesGrp/Desc | 1 | ONLINE PERIODICALS |
| IRS990/OtherExpensesGrp/Desc | 2 | RECRUITING |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 275828 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 73917 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 515 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 275828 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 73917 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 515 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | BOOK SALES & FINES |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 1613 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1613 |
| IRS990/OtherRevenueTotalAmt | 0 | 1613 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2017 |
| IRS990/PrincipalOfficerNm | 0 | MAISHA HANDY |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 825092 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 841132 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -16040 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 841132 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 825092 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -112649 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RelatedOrganizationsAmt | 0 | 646904 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | 1 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd | 0 | 1 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 2 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 362167802 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 1 | 362246704 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 1 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 1 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 1 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 323452 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 1 | 323452 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | MCCORMICK THEOLOGICAL SEMINARY |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 1 | LUTHERAN SCHOOL OF THEOLOGY AT CHICAGO |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType1Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 646904 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 1522 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 8978 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 10500 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 761166 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 182281 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 927661 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1109942 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 648517 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE LIBRARY FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THE GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE LIBRARY FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2024 AND 2023. THE LIBRARY'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 183803 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 761166 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 648517 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 648517 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 761166 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 270903 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 208386 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 2 | 97658 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 16225 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 25230 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 2 | 12514 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 30448 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 19828 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 2 | 45791 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | DAVID CRAWFORD |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | JAMES R NIEMAN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 2 | ESTHER MENN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | CO-CHAIR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | CO-CHAIR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 2 | TRUSTEE |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 317576 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 253444 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 2 | 155963 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EMPLOYEES OF EACH SUPPORTING ORGANIZATION STAFF THE JKM LIBRARY TRUST. THUS, THE JKM LIBRARY TRUST ISSUES NO W-2S. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | TWO OF THE STANDING TRUSTEES SHALL BE, EX OFFICIO, THE PERSONS HOLDING THE OFFICE OF PRESIDENT OF LSTC AND MCCORMICK. EACH SHALL SERVE AS A TRUSTEE SO LONG AS HE OR SHE IS HOLDING THE OFFICE OF PRESIDENT AT HIS OR HER SCHOOL. ONE STANDING TRUSTEE SHALL BE APPOINTED BY THE GOVERNING BOARD OF EACH OF THE SCHOOLS FROM AMONG ITS MEMBERSHIP. ONE STANDING TRUSTEE SHALL BE APPOINTED BY THE FACULTY OF EACH OF THE SCHOOLS FROM AMONG ITS MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND REVIEWED BY MANAGEMENT AT MCCORMICK THEOLOGICAL SEMINARY. THEN IT IS PROVIDED TO THE ENTIRE BOARD FOR COMMENT PRIOR TO FILING WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE JKM LIBRARY TRUST DOES NOT HAVE ITS OWN WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY. HOWEVER, ALL THE JKM LIBRARY TRUST BOOKKEEPING IS HANDLED BY MCCORMICK THEOLOGICAL SEMINARY, WHO DOES HAVE A RETENTION AND DESTRUCTION POLICY. MCCORMICK THEOLOGICAL SEMINARY ADHERES TO ITS RETENTION AND DESTRUCTION POLICY FOR RECORDS OF BOTH INSTITUTIONS (MCCORMICK THEOLOGICAL SEMINARY AND JKM LIBRARY TRUST). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE JKM LIBRARY TRUST DOES NOT HAVE ITS OWN WHISTLEBLOWER POLICY BUT EACH OF THE TWO SUPPORTING ORGANIZATIONS DO, AND ALL EMPLOYEES OF BOTH SUPPORTING ORGANIZATIONS INCLUDING THOSE EMPLOYEES THAT WORK IN THE LIBRARY ARE REQUIRED TO SIGN IT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | REIMBURSED COMPENSATION FOR LIBRARY EMPLOYEES: PROGRAM SERVICE EXPENSES 85,831. MANAGEMENT AND GENERAL EXPENSES 126,582. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 212,413. CONSULTING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,700. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,700. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | NEITHER THE OVERSIGHT PROCESS NOR THE SELECTION PROCESS OF THE INDEPENDENT ACCOUNTANT CHANGED DURING THE TAX YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART V, LINE 2B: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 14: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 13: |
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