Civic Intelligence

Kenton County Public Library Foundation Inc.

990 • Fiscal year 2023 • EIN 61-1385139

Jul 01, 2022 to Jun 30, 2023 • Filed on Oct 19, 2023

3095 Hulbert AvenueErlanger, KY 41018

(859) 578-3602

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

32nd percentile

0.00x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

44th percentile

1.4%

Higher net margin than 44% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

48th percentile

2.9%

Faster asset growth than 48% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

36th percentile

-1.2%

Faster revenue growth than 36% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$646,353

Flat from 2023

Net Assets

Flat

$646,353

Flat from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue

Flat

$47,669

Flat from 2023

Expenses

Flat

$47,020

Flat from 2023

Net Income

Flat

$649

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $380,304Liabilities 2012: $0Net Assets 2012: $380,3042012Assets 2013: $293,778Liabilities 2013: $0Net Assets 2013: $293,7782013Assets 2014: $512,417Liabilities 2014: $0Net Assets 2014: $512,4172014Assets 2015: $448,162Liabilities 2015: $02015Assets 2016: $454,838Liabilities 2016: $02016Assets 2017: $497,633Liabilities 2017: $02017Assets 2018: $498,866Liabilities 2018: $0Net Assets 2018: $498,8662018Assets 2019: $597,307Liabilities 2019: $16,382Net Assets 2019: $580,9252019Assets 2020: $605,150Liabilities 2020: $1,439Net Assets 2020: $603,7112020Assets 2021: $686,066Liabilities 2021: $0Net Assets 2021: $686,0662021Assets 2022: $628,327Liabilities 2022: $15,930Net Assets 2022: $612,3972022Assets 2023: $646,353Liabilities 2023: $0Net Assets 2023: $646,3532023Assets 2023: $646,353Liabilities 2023: $0Net Assets 2023: $646,3532023Assets 2024: $727,729Liabilities 2024: $0Net Assets 2024: $727,7292024Assets 2025: $834,130Liabilities 2025: $25,000Net Assets 2025: $809,1302025

Highlighted filing

2023

Assets$646,353
Liabilities$0
Net Assets$646,353

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $144,534Expenses 2012: $12,021Net Income 2012: $132,5132012Expenses 2013: $183,4142013Revenue 2014: $240,004Expenses 2014: $44,155Net Income 2014: $195,8492014Revenue 2015: $23,451Expenses 2015: $91,117Net Income 2015: -$67,6662015Revenue 2016: $35,654Expenses 2016: $28,576Net Income 2016: $7,0782016Revenue 2017: $42,076Expenses 2017: $24,957Net Income 2017: $17,1192017Revenue 2018: $155,134Expenses 2018: $57,027Net Income 2018: $98,1072018Revenue 2019: $84,701Expenses 2019: $19,170Net Income 2019: $65,5312019Revenue 2020: $50,657Expenses 2020: $33,255Net Income 2020: $17,4022020Revenue 2021: $66,572Expenses 2021: $30,082Net Income 2021: $36,4902021Revenue 2022: $48,271Expenses 2022: $19,497Net Income 2022: $28,7742022Revenue 2023: $47,669Expenses 2023: $47,020Net Income 2023: $6492023Revenue 2023: $47,669Expenses 2023: $47,020Net Income 2023: $6492023Revenue 2024: $127,974Expenses 2024: $84,113Net Income 2024: $43,8612024Revenue 2025: $101,912Expenses 2025: $50,503Net Income 2025: $51,4092025

Highlighted filing

2023

Revenue$47,669
Expenses$47,020
Net Income$649
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Oct 19, 2023
Return Version
2022v5.0
Gross Receipts
$211,011
Mission and Program Overview

Mission

To stimulate voluntary financial support for the library in order to; support, encourage and enhance the programs and facilities of the library; to assist in financing capital improvements for the library; to acquire and administer funds devoted to these purposes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$407,339$466,608▲ $59,269
Cash and Non-Interest-Bearing Accounts$220,988$179,745▼ $41,243
Total Assets$628,327$646,353▲ $18,026
Liabilities
Accounts Payable and Accrued Expenses$15,930--
Total Liabilities$15,930$0▼ $15,930
Net Assets / Fund Balance
Net Assets With Donor Restrictions$454,606$476,293▲ $21,687
Net Assets Without Donor Restrictions$157,791$170,060▲ $12,269
Total Net Assets Fund Balance$612,397$646,353▲ $33,956
Total Liabilities and Net Assets / Fund Balance$628,327$646,353▲ $18,026
Compensation and Service Providers

Board Members and Trustees

NameTitle
Justin DammelPresident
Amy HoltzmanDirector
Carolyn DickersonDirector
Crystal McallisterDirector
Dr Vicki BerlingDirector
Jan IsingDirector
Julie WartmanDirector
Stephen SenviskyDirector
Susan KinsellaDirector
Tammy L AdkinsDirector
Dave SchroederExecutive Di
Angie TaylorSecretary
Jay WuestTreasurer
Karla WebbVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$41,783
Program Service Revenue
$130
Investment Income
$5,273
Other Revenue
$483
All Other Contributions
$41,783
Change in Net Assets
$649

Audited Revenue Reconciliation

Revenue per Audited Statements
$44,318
Revenue Not Reported on Financial Statements
$3,351
Revenue Not Reported on Form 990
$33,307
Other Revenue Adjustments
$3,351
Total Revenue per Audited Statements
$77,625
Total Revenue per Form 990
$47,669
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$47,020
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$3,351--$3,351
Other Expenses$29--$29
Total Functional Expenses$47,020$0$0$47,020

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$47,020
Expenses per Audited Statements$43,669
Total Expenses per Audited Statements$43,669
Expenses Not Reported on Financial Statements$3,351
Other Expense Adjustments$3,351
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
Audit committee
Yes
Backup withholding compliance
No
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, Page 6, Part VI, Line 11B

A copy of form 990 is provided to each board member for their review

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Kenton Co Public Library
EIN
61-1385139
Address
3095 HULBERT AVENUE, ERLANGER, KY 41018

Signing Officer

Name
Justin Dammel
Title
President
Phone
8593413200
Signed
2023-10-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Justin Dammel
Formed
2001
Legal Domicile
Ky
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
14

Preparer

Firm
Bramel & Ackley Psc
Address
1885 DIXIE HIGHWAY SUITE 310, FT WRIGHT, KY 41011-2663
Preparer
Stephanie R Huhn
Phone
8593416700
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To stimulate voluntary financial support for the library in order to; support, encourage and enhance the programs and facilities of the library; to assist in financing capital improvements for the library; to acquire and administer funds devoted to these purposes.

Form 990, Page 2, Part III, Line 4D

For the enhancement of library programs

Form 990, Part XI, Line 9

Investment fees netted in audit -3,351 investment fees netted in audit 3,351

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 4B

Investment fees netted in audit 3,351

Schedule D, Page 4, Part XII, Line 4B

Investment fees netted in audit 3,351

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt07758
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt019642
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt034391
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt074244
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0177818
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt019896
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt07719
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt07367
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt09628
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt09965
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt054575
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt066655
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0483
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt07527
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0956
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt01051
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0763
IRS990ScheduleA/OtherIncome170Grp/TotalAmt010780
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.73120
IRS990ScheduleA/PublicSupportPY170Pct00.75510
IRS990ScheduleA/PublicSupportTotal170Amt0177818
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt041783
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt07758
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt019642
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt034391
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt074244
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0177818
IRS990ScheduleA/TotalSupportAmt0243173
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt03351
IRS990ScheduleD/ExpensesSubtotalAmt043669
IRS990ScheduleD/NetUnrealizedGainsInvstAmt033307
IRS990ScheduleD/OtherExpensesNotIncludedAmt03351
IRS990ScheduleD/OtherRevenuesNotIncludedAmt03351
IRS990ScheduleD/RevenueNotReportedAmt033307
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt03351
IRS990ScheduleD/RevenueSubtotalAmt044318
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INVESTMENT FEES NETTED IN AUDIT 3,351
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1INVESTMENT FEES NETTED IN AUDIT 3,351
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalExpensesPerForm990Amt047020
IRS990ScheduleD/TotalRevenuePerForm990Amt047669
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt077625
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt043669
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO STIMULATE VOLUNTARY FINANCIAL SUPPORT FOR THE LIBRARY IN ORDER TO; SUPPORT, ENCOURAGE AND ENHANCE THE PROGRAMS AND FACILITIES OF THE LIBRARY; TO ASSIST IN FINANCING CAPITAL IMPROVEMENTS FOR THE LIBRARY; TO ACQUIRE AND ADMINISTER FUNDS DEVOTED TO THESE PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FOR THE ENHANCEMENT OF LIBRARY PROGRAMS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF FORM 990 IS PROVIDED TO EACH BOARD MEMBER FOR THEIR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INVESTMENT FEES NETTED IN AUDIT -3,351 INVESTMENT FEES NETTED IN AUDIT 3,351
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0628327
IRS990/TotalAssetsEOYAmt0646353
IRS990/TotalAssetsGrp/BOYAmt0628327
IRS990/TotalAssetsGrp/EOYAmt0646353
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt041783
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt047020
IRS990/TotalFunctionalExpensesGrp/TotalAmt047020
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015930
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt015930
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0612397
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0646353
IRS990/TotalProgramServiceExpensesAmt047020
IRS990/TotalProgramServiceRevenueAmt0130
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05886
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt047669
IRS990/TotalVolunteersCnt014
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0628327
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0646353
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0KENTON.LIB.KY.US/FOUNDATION
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JUSTIN DAMMEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08593413200
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KENTON CO PUBLIC LIBRARY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0KENT
ReturnHeader/Filer/EIN0611385139
ReturnHeader/Filer/USAddress/AddressLine1Txt03095 HULBERT AVENUE
ReturnHeader/Filer/USAddress/CityNm0ERLANGER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd041018
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611166184
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRAMEL & ACKLEY PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01885 DIXIE HIGHWAY SUITE 310
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FT WRIGHT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0410112663
ReturnHeader/PreparerPersonGrp/PhoneNum08593416700
ReturnHeader/PreparerPersonGrp/PreparationDt02023-10-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHANIE R HUHN
ReturnHeader/ReturnTs02023-10-25T07:59:06-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JUSTIN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DAMMEL
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.34$0.25$8.09$1.02$0.51$0.51
2024Summary only. Only limited summary data is available for this year.$7.28$0.00$7.28$1.28$0.84$0.44
2023Detailed filing. Detailed filing data is available for this year.$6.46$0.00$6.46$0.48$0.47$0.01
2023Summary only. Only limited summary data is available for this year.$6.46$0.00$6.46$0.48$0.47$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.28$0.16$6.12$0.48$0.19$0.29
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.86$0.00$6.86$0.67$0.30$0.36
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.05$0.01$6.04$0.51$0.33$0.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.97$0.16$5.81$0.85$0.19$0.66
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.99$0.00$4.99$1.55$0.57$0.98
2017Summary only. Only limited summary data is available for this year.$4.98$0.00$0.42$0.25$0.17
2016Summary only. Only limited summary data is available for this year.$4.55$0.00$0.36$0.29$0.07
2015Summary only. Only limited summary data is available for this year.$4.48$0.00$0.23$0.91$0.68
2014Detailed filing. Detailed filing data is available for this year.$5.12$0.00$5.12$2.40$0.44$1.96
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.94$0.00$2.94$1.83
2012Summary only. Only limited summary data is available for this year.$3.80$0.00$3.80$1.45$0.12$1.33