Foundation for the Advancement of Christian Libraries

EIN 37-1426936 • 501(c)3 • Cedarville, OH

Profile

The mission of the Foundation for the Advancement of Christian Libraries is to strengthen libraries by equipping Christian librarians through professional development, scholarship, and spiritual encouragement for service primarily in higher education.

17 South Main St PO Box 4Cedarville, OH 45314

www.acl.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

-13%

Higher net margin than 21% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

-1.0%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

1.6%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet

Liabilities / Assets33rd percentile

Assets

Down

$830,490

Down $8,657 (-1.0%) from 2023

Liabilities

Flat

Flat from 2023

Net Assets

Down

$830,490

Down $8,657 (-1.0%) from 2023

Operations

Liabilities / Revenue35th percentile Net Margin21st percentile

Revenue

$268,493

Up $4,241 (+1.6%) from 2023

Expenses

$302,961

Up $9,207 (+3.1%) from 2023

Net Income

Down

-$34,468

Down $4,966 (-17%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

Highlighted filing

2024

Assets$830,490

Liabilities$0

Net Assets$830,490

Open 2024 Filing

Operations Trend

Revenue Growth41st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

Highlighted filing

2024

Revenue$268,493

Expenses$302,961

Net Income-$34,468

Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing

Assets: $830,490
Liabilities: $0
Net assets: $830,490
Revenue: $268,493
Expenses: $302,961
Net income: -$34,468

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$8.30	$0.00	$8.30	$2.68	$3.03	$0.34
2023Detailed filing. Detailed filing data is available for this year.	$8.39	$0.00	$8.39	$2.64	$2.94	$0.30
2022Detailed filing. Detailed filing data is available for this year.	$8.29	$0.00	$8.29	$2.47	$2.81	$0.34
2021Detailed filing. Detailed filing data is available for this year.	$9.21	$0.02	$9.19	$2.48	$2.08	$0.39
2020Detailed filing. Detailed filing data is available for this year.	$8.55	$0.05	$8.50	$1.97	$1.83	$0.14

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Jan 1, 2024 to Dec 31, 2024
Signed: May 15, 2025
Return Version: 2024v5.0
Gross Receipts: $268,493

Mission and Program Overview

Mission

The mission of the Foundation for the Advancement of Christian Libraries is to strengthen libraries through the professional development of evangelical librarians, scholarship, and spiritual encouragement for service in higher education.

Balance Sheet Detail

Line	Beginning	End	Change
Assets
Rtn Earn Endowment Incm Other Fnds	$839,147	$830,490	▼ $8,657
Savings and Temporary Cash Investments	$715,747	$719,138	▲ $3,391
Land, Buildings, and Equipment, Net	$87,154	$83,103	▼ $4,051
Cash and Non-Interest-Bearing Accounts	$30,305	$7,908	▼ $22,397
Accounts Receivable	$0	$0	→ $0
Other Notes and Loans Receivable, Net	$0	$0	→ $0
Pledges and Grants Receivable	$0	$0	→ $0
Receivable From Disqualified Prsn	$0	$0	→ $0
Receivables From Officers Etc	$0	$0	→ $0
Investments Other Securities	$0	$0	→ $0
Investments Program Related	$0	$0	→ $0
Investments in Publicly Traded Securities	$0	$0	→ $0
Pd in Cap Srpls Land Bldg Eqp Fund	$0	$0	→ $0
Cap Stk Tr Prin Current Funds	$0	$0	→ $0
Intangible Assets	$0	$0	→ $0
Inventories for Sale or Use	$0	$0	→ $0
Loans From Officers Directors	$0	$0	→ $0
Prepaid Expenses and Deferred Charges	$0	$0	→ $0
Total Assets	$839,147	$830,490	▼ $8,657
Other Assets Total	$5,941	$20,341	▲ $14,400
Liabilities
Accounts Payable and Accrued Expenses	$0	$0	→ $0
Grants Payable	$0	$0	→ $0
Mortgage Notes Payable Secured by Investment Property	$0	$0	→ $0
Unsecured Notes Loans Payable	$0	$0	→ $0
Other Liabilities	$0	-	-
Deferred Revenue	$0	$0	→ $0
Escrow Account Liability	$0	$0	→ $0
Tax Exempt Bond Liabilities	$0	$0	→ $0
Total Liabilities	$0	$0	→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance	$839,147	$830,490	▼ $8,657
Total Liabilities and Net Assets / Fund Balance	$839,147	$830,490	▼ $8,657

Asset Categories

Asset	Book Value	Depreciation	Basis
Buildings	$83,103	$74,874	$157,977
Other Land Buildings	$0	$0	$0
Land	$0	-	$0
Equipment	$0	$0	$0
Leasehold Improvements	$0	$0	$0

Endowment Activity

Period	Beginning	Contrib.	Gain/Loss	Other Uses	End
2024	$121,716	$520	▲ $14,490	$22	$131,619
2023	$108,303	$635	▲ $12,778	$0	$121,716
2022	$96,491	$28,193	▼ $10,781	$0	$108,303
2021	$88,232	$0	▲ $8,909	$0	$96,491
2020	$0	$78,770	▲ $9,462	$0	$88,232

Compensation and Service Providers

Top Officer Pay55th percentile

Board Members and Trustees

Name	Title
Jeremy Labosier	President
Nathan Farley	Vice-President
Elizabeth Walker-Papke	Director-at-large
Frank Quinn	Director-at-large
Garrett Trott	Director-at-large
Jennifer Walz	Director-at-large
Robin Lang	Director-at-large
Rusty Tryon	Director-at-large
Julie Sweeney	Secretary
Rodney Birch	Treasurer

Revenue and Support

Revenue Composition

Contributions and Grants: $72,470
Program Service Revenue: $182,054
Investment Income: $12,183
Other Revenue: $1,786
All Other Contributions: $2,410
Change in Net Assets: $-34,468

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Other Expenses	$157,438
Salaries, Compensation, and Employee Benefits	$132,923
Grants and Similar Amounts Paid	$12,600
Professional Fundraising Fees	$0
Total Fundraising Expense	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Other Salaries and Wages	$5,300	$118,516	$0	$123,816
Conferences and Meetings	$47,202	$1,200	$0	$48,402
Other Expenses	$27,154	$1,356	$0	$28,510
Fees for Services Accounting	$255	$17,029	$0	$17,284
Information Technology	$0	$13,953	$0	$13,953
Travel	$0	$12,976	$0	$12,976
Depreciation Depletion	$0	$11,492	$0	$11,492
Foreign Grants	$9,240	-	-	$9,240
Payroll Taxes	$0	$9,107	$0	$9,107
Office Expenses	$0	$6,686	-	$6,686
Insurance	$0	$5,159	$0	$5,159
Fees for Services Legal	$0	$4,780	$0	$4,780
Occupancy	$0	$4,077	$0	$4,077
Grants to Domestic Individuals	$3,360	-	-	$3,360
Fees for Service Investment Mgmnt Fees	$0	$1,466	$0	$1,466
Advertising	$0	$1,311	$0	$1,311
Total Functional Expenses	$92,511	$210,450	$0	$302,961

Fundraising, Events, and Gaming

Fundraising activities: No
Gaming activities: No
Professional fundraiser used: No

Fundraising and Gaming Totals

Line Item	Amount
Fundraising Direct Expenses	$0
Fundraising Gross Income	$0
Gaming Direct Expenses	$0
Gaming Gross Income	$0
Professional Fundraising Fees	$0

Political and Lobbying Activity

Political campaign activity: No
Lobbying activity: No
Subject to proxy tax: No

Insider Transactions and Loans

Loans and Receivables

Line Item	Beginning	End	Change
Loans from Officers, Directors, Trustees, and Key Employees	$0	$0	→ $0
Receivables from Disqualified Persons	$0	$0	→ $0
Receivables from Officers, Directors, Trustees, and Key Employees	$0	$0	→ $0

Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant: No
Annual disclosure for covered persons: Yes
Backup withholding compliance: 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: No
Conflict-of-interest policy: Yes
Audited financial statements prepared: No
Key decisions subject to board approval: Yes
Management duties delegated: No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Individuals and institutional libraries join the organization and pay a membership fee.”

Form 990, Part VI, Section A, Line 7A

“The membership votes on the members of the governing body on an annual basis.”

Form 990, Part VI, Section A, Line 7B

“Decisions are approved by the members during the annual business meeting held at the annual conference as detailed in the organization's by-laws.”

Form 990, Part VI, Section A, Line 8B

“The organization does not have committees with the authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, Line 11B

“A copy of this Form 990 and supporting schedules are reviewed by the organization's Business Manager, Treasurer, and Executive Director before being filed. This Form 990 is also presented to the Board by the Treasurer and discussed in detail at the annual board meeting.”

Form 990, Part VI, Section B, Line 12C

“This is reviewed at the annual board meeting. Board members are required to sign the conflict of interest form annually. If any conflicts have arisen, they are disclosed at that time.”

Form 990, Part VI, Section B, Line 15

“Salary comparison is used for the Executive Director position. The process includes pulling salary information for Executive Directors and factoring in the size and geographic location of the organization. Experience, job expectations, and number of hours worked are also considered.”

Form 990, Part VI, Section C, Line 19

“The organization's By-laws are available on the website. The Annual Report, containing an overview of the financial statements of the organization, is also on the website. Conflict of interest policy and detailed financial reports are made available upon request.”

Filing and Contact Details

Filer

Filer Name: Foundation for the Advancement of Christian Libraries
EIN: 37-1426936
Phone: 9377662255
Address: 17 South Main St PO Box 4, Cedarville, OH 45314
Doing Business As: Association of Christian Librarians

Signing Officer

Name: Rodney Birch
Title: Treasurer
Phone: 9139615127
Signed: 2025-05-15

Organization Details

Principal Officer: Janelle Mazelin
Formed: 2002
Legal Domicile: Il
Voting Board Members: 10
Independent Board Members: 10
Employees: 6
Volunteers: 125

Supplemental Narrative

Financial Statement Notes

Schedule D, Part V, Line 4

“The endowment fund was established to further the mission of the organization, specifically in scholarship, research, professional development, and projects. Members complete a formal application for the use of funds, and a committee vets and approves the awarding of funds.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt	6	Director-at-large
IRS990/Form990PartVIISectionAGrp/TitleTxt	7	Director-at-large
IRS990/Form990PartVIISectionAGrp/TitleTxt	8	Director-at-large
IRS990/Form990PartVIISectionAGrp/TitleTxt	9	Director-at-large
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IRS990/ProgramServiceRevenueGrp/Desc	0	Christian Periodical Index
IRS990/ProgramServiceRevenueGrp/Desc	1	The Christian Librarian
IRS990/ProgramServiceRevenueGrp/Desc	2	Annual Conference
IRS990/ProgramServiceRevenueGrp/Desc	3	Commission for International Library Assistance
IRS990/ProgramServiceRevenueGrp/Desc	4	Legacy Endowment Fund
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IRS990/ProgramServiceRevenueGrp/ExclusionAmt	1	0
IRS990/ProgramServiceRevenueGrp/ExclusionAmt	2	0

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