Civic Intelligence

Dekalb Library Foundation Inc.

990 • Fiscal year 2020 • EIN 58-2404616

Jan 01, 2020 to Dec 31, 2020 • Filed on Jun 03, 2021

3560 Kensington RoadDecatur, GA 30032

(404) 508-7190

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

15th percentile

0.00x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

15th percentile

0.00x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

83rd percentile

34%

Higher net margin than 83% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

81st percentile

$137,743

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 39.5% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

65th percentile

14%

Faster asset growth than 65% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

80th percentile

29%

Faster revenue growth than 80% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,174,441

Up $143,093 (+14%) from 2019

Net Assets

Up

$1,174,441

Up $143,093 (+14%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Up

$348,569

Up $79,371 (+29%) from 2019

Expenses

Up

$231,117

Up $9,733 (+4.4%) from 2019

Net Income

Up

$117,452

Up $69,638 (+146%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $409,449Liabilities 2010: $558Net Assets 2010: $408,8912010Assets 2011: $430,405Liabilities 2011: $0Net Assets 2011: $430,4052011Assets 2012: $504,516Liabilities 2012: $0Net Assets 2012: $504,5162012Assets 2013: $584,614Liabilities 2013: $0Net Assets 2013: $584,6142013Assets 2014: $635,997Liabilities 2014: $0Net Assets 2014: $635,9972014Assets 2015: $617,446Liabilities 2015: $0Net Assets 2015: $617,4462015Assets 2016: $774,096Liabilities 2016: $0Net Assets 2016: $774,0962016Assets 2017: $877,747Liabilities 2017: $0Net Assets 2017: $877,7472017Assets 2018: $882,732Liabilities 2018: $0Net Assets 2018: $882,7322018Assets 2019: $1,031,348Liabilities 2019: $0Net Assets 2019: $1,031,3482019Assets 2020: $1,174,441Liabilities 2020: $0Net Assets 2020: $1,174,4412020Assets 2021: $1,309,341Liabilities 2021: $0Net Assets 2021: $1,309,3412021Assets 2022: $1,101,389Liabilities 2022: $0Net Assets 2022: $1,101,3892022Assets 2023: $1,253,512Liabilities 2023: $0Net Assets 2023: $1,253,5122023Assets 2024: $1,317,145Liabilities 2024: $0Net Assets 2024: $1,317,1452024

Highlighted filing

2020

Assets$1,174,441
Liabilities$0
Net Assets$1,174,441

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2010: $230,284Expenses 2010: $65,641Net Income 2010: $164,6432010Expenses 2011: $110,9232011Expenses 2012: $147,1412012Revenue 2013: $250,758Expenses 2013: $170,660Net Income 2013: $80,0982013Revenue 2014: $151,704Expenses 2014: $110,072Net Income 2014: $41,6322014Revenue 2015: $132,266Expenses 2015: $133,510Net Income 2015: -$1,2442015Revenue 2016: $296,898Expenses 2016: $160,560Net Income 2016: $136,3382016Revenue 2017: $186,512Expenses 2017: $166,859Net Income 2017: $19,6532017Revenue 2018: $235,549Expenses 2018: $144,315Net Income 2018: $91,2342018Revenue 2019: $269,198Expenses 2019: $221,384Net Income 2019: $47,8142019Revenue 2020: $348,569Expenses 2020: $231,117Net Income 2020: $117,4522020Revenue 2021: $352,038Expenses 2021: $255,600Net Income 2021: $96,4382021Revenue 2022: $307,436Expenses 2022: $369,528Net Income 2022: -$62,0922022Revenue 2023: $464,908Expenses 2023: $387,830Net Income 2023: $77,0782023Revenue 2024: $356,619Expenses 2024: $393,129Net Income 2024: -$36,5102024

Highlighted filing

2020

Revenue$348,569
Expenses$231,117
Net Income$117,452
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jun 3, 2021
Return Version
2020v4.0
Gross Receipts
$802,347
Mission and Program Overview

Mission

To support and enhance the dekalb county public library service including support for literacy programs, children's reading programs and support of the georgia center for the book.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$755,254$784,599▲ $29,345
Cash and Non-Interest-Bearing Accounts$276,094$389,842▲ $113,748
Total Assets$1,031,348$1,174,441▲ $143,093
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$650,160$679,707▲ $29,547
Net Assets Without Donor Restrictions$381,188$494,734▲ $113,546
Total Net Assets Fund Balance$1,031,348$1,174,441▲ $143,093
Total Liabilities and Net Assets / Fund Balance$1,031,348$1,174,441▲ $143,093

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$784,599--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$475,920$2,070---
2019$474,670$1,250▲ $3,199-$475,920
2018$473,750$920▲ $2,350-$474,670
2017$472,320$1,430▲ $14,822-$473,750
2016$319,491$152,829▲ $5,458-$472,320
Compensation and Service Providers

Employees

NameTitleOtherTotal
Alison WeissingerEx-officio$137,743$137,743
Jill JoplinExecutive Di$79,326$79,326

Board Members and Trustees

NameTitle
Paul BenedictPresident
Beth GatchelDirector
Beth JansaDirector
Brandon HartleyDirector
Earl WalkerDirector
Julie ChildsDirector
Kate PakDirector
Kia BillingsleyDirector
Maria MirabelliDirector
Mary Marshall BurrDirector
Maryum GibsonDirector
Pam RyanDirector
Prince NjokuDirector
Sarah K C MauldinDirector
Sharon ThompsonDirector
Tim MartinDirector
Vee NelsonPast-preside
Dorian DebarrTreasurer
Shara SandersVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$285,863
Program Service Revenue
$0
Investment Income
$62,706
Other Revenue
$0
All Other Contributions
$285,863
Change in Net Assets
$117,452
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$192,312
Other Expenses$38,805
Total Fundraising Expense$16,772
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$192,312--$192,312
Information Technology-$3,824$8,593$12,417
All Other Expenses$1,989$450-$2,439
Insurance-$1,554-$1,554
Other Expenses-$1,391$3,324$1,391
Fees for Services Accounting-$1,181-$1,181
Office Expenses-$88-$88
Total Functional Expenses$194,301$20,044$16,772$231,117
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Dekalb County Public LibraryDecatur, GA-Support the Library$192,312
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
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
No
Other officer compensation reviewed
No
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, 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.

Filing and Contact Details

Filer

Filer Name
Dekalb Library Foundation Inc
EIN
58-2404616
Phone
4045087190
Address
3560 KENSINGTON ROAD, DECATUR, GA 30032

Signing Officer

Name
Dorian Debarr
Title
Treasurer
Phone
4045087190
Signed
2021-06-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dorian Debarr
Formed
1998
Legal Domicile
Ga
Voting Board Members
19
Independent Board Members
19
Employees
2

Preparer

Firm
Burge & Associates Pc
Address
315 W PONCE DE LEON AVE STE 700, DECATUR, GA 30030
Preparer
M Chester Burge Jr
Phone
7704466649
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 4, Part XIII

Pt v, line 4: only the income from the permanently restricted endowment funds can be used to support the dekalb county 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
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IRS990/MissionDesc0TO SUPPORT AND ENHANCE THE DEKALB COUNTY PUBLIC LIBRARY SERVICE, INCLUDING SUPPORT FOR LITERACY PROGRAMS, CHILDREN'S READING PROGRAMS, AND GEORGIA CENTER FOR THE BOOK.
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IRS990/OtherExpensesGrp/TotalAmt16437
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IRS990ScheduleA/AdjustedNetIncomeGrp/ProductionIncomeGrp/PriorYearAmt00
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IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistriPYAmt00
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IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovAmt0217113
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IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr2Amt028041
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IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistriCyovToNextYrAmt0409425
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear1Amt0192312
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear2Amt031551
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear3Amt028041
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear4Amt023987
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear5Amt0133534
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriCYAmt00
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IRS990ScheduleA/DistributionAllocationsGrp/UnderdistributionsAmt00
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IRS990ScheduleA/DistributionsGrp/QualifiedSetAsideAmt00
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IRS990ScheduleA/IRSWrittenDeterminationInd0X
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IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/PriorYearAmt0233423
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/PriorYearAmt0711225
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt014170
IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/PriorYearAmt00
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IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/PriorYearAmt032567
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0192312
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0DEKALB COUNTY PUBLIC LIBRARY
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3NonFuncInd0X

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$0.36$0.39$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.00$1.25$0.46$0.39$0.08
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.00$1.10$0.31$0.37$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.00$1.31$0.35$0.26$0.10
2020Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$0.35$0.23$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.00$1.03$0.27$0.22$0.05
2018Summary only. Only limited summary data is available for this year.$0.88$0.00$0.88$0.24$0.14$0.09
2017Summary only. Only limited summary data is available for this year.$0.88$0.00$0.88$0.19$0.17$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.00$0.77$0.30$0.16$0.14
2015Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$0.13$0.13$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.64$0.15$0.11$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.58$0.00$0.58$0.25$0.17$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.00$0.50$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.00$0.43$0.11
2010Summary only. Only limited summary data is available for this year.$0.41$0.00$0.41$0.23$0.07$0.16