Civic Intelligence

Kenton County Public Library Foundation Inc.

990 • Fiscal year 2024 • EIN 61-1385139

Jul 01, 2023 to Jun 30, 2024 • Filed on Oct 18, 2024

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

33rd percentile

0.00x

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

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

Liabilities / Revenue

33rd percentile

0.00x

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

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

Net Margin

83rd percentile

34%

Higher net margin than 83% of similar nonprofits.

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

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

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

Asset Growth

67th percentile

13%

Faster asset growth than 67% of similar nonprofits.

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

Revenue Growth

94th percentile

168%

Faster revenue growth than 94% of similar nonprofits.

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

Assets

Flat

$727,729

Flat from 2024

Net Assets

Flat

$727,729

Flat from 2024

Liabilities

Flat

$0

Flat from 2024

Revenue

Flat

$127,974

Flat from 2024

Expenses

Flat

$84,113

Flat from 2024

Net Income

Flat

$43,861

Flat from 2024

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 2024: $727,729Liabilities 2024: $0Net Assets 2024: $727,7292024Assets 2024: $727,729Liabilities 2024: $0Net Assets 2024: $727,7292024Assets 2025: $834,130Liabilities 2025: $25,000Net Assets 2025: $809,1302025

Highlighted filing

2024

Assets$727,729
Liabilities$0
Net Assets$727,729

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 2024: $127,974Expenses 2024: $84,113Net Income 2024: $43,8612024Revenue 2024: $127,974Expenses 2024: $84,113Net Income 2024: $43,8612024Revenue 2025: $101,912Expenses 2025: $50,503Net Income 2025: $51,4092025

Highlighted filing

2024

Revenue$127,974
Expenses$84,113
Net Income$43,861
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 18, 2024
Return Version
2023v5.0
Gross Receipts
$714,950
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$466,608$514,605▲ $47,997
Cash and Non-Interest-Bearing Accounts$179,745$213,124▲ $33,379
Total Assets$646,353$727,729▲ $81,376
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$476,293$540,463▲ $64,170
Net Assets Without Donor Restrictions$170,060$187,266▲ $17,206
Total Net Assets Fund Balance$646,353$727,729▲ $81,376
Total Liabilities and Net Assets / Fund Balance$646,353$727,729▲ $81,376
Compensation and Service Providers

Board Members and Trustees

NameTitle
Crystal McallisterPresident
Carol HemmerDirector
Carolyn DickersonDirector
Dr Amber DeckerDirector
Emily Gresham WherleDirector
Jan IsingDirector
Karla WebbDirector
Lesley HolgateDirector
Susan KinsellaDirector
Tammy L AdkinsDirector
Terri De YongDirector
Dave SchroederExecutive Di
Angie TaylorSecretary
Jay WuestTreasurer
Dr Vicki BerlingVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$107,250
Program Service Revenue
$4,959
Investment Income
$15,458
Other Revenue
$307
All Other Contributions
$107,250
Change in Net Assets
$43,861

Audited Revenue Reconciliation

Revenue per Audited Statements
$123,907
Revenue Not Reported on Financial Statements
$4,067
Revenue Not Reported on Form 990
$37,515
Other Revenue Adjustments
$4,067
Total Revenue per Audited Statements
$161,422
Total Revenue per Form 990
$127,974
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$84,113
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$4,067--$4,067
Other Expenses$268--$268
Total Functional Expenses$84,113$0$0$84,113

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$84,113
Expenses per Audited Statements$80,046
Total Expenses per Audited Statements$80,046
Expenses Not Reported on Financial Statements$4,067
Other Expense Adjustments$4,067
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
Phone
8595783602
Address
3095 HULBERT AVENUE, ERLANGER, KY 41018

Signing Officer

Name
Crystal Mcallister
Title
President
Phone
8593413200
Signed
2024-10-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Crystal Mcallister
Formed
2001
Legal Domicile
Ky
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
15

Preparer

Firm
Bramel & Ackley Psc
Address
909 WRIGHTS SUMMIT PARKWAY STE 320, FT WRIGHT, KY 41011
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 -4,067 investment fees netted in audit 4,067

Financial Statement Notes

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

Investment fees netted in audit 4,067

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

Investment fees netted in audit 4,067

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IRS990/RevenueAmt04959
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0466608
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0514605
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt010,324
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt041783
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt019642
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0210824
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt013532
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt019896
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt07719
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt07367
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt09628
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt058142
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt074725
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt07527
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0956
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt01051
IRS990ScheduleA/OtherIncome170Grp/TotalAmt010324
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IRS990ScheduleA/PublicSupportPY170Pct00.73120
IRS990ScheduleA/PublicSupportTotal170Amt0210824
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleD/RevenueNotReportedAmt037515
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INVESTMENT FEES NETTED IN AUDIT 4,067
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1INVESTMENT FEES NETTED IN AUDIT 4,067
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 4B
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IRS990ScheduleD/TotalRevenuePerForm990Amt0127974
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0161422
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt080046
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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 -4,067 INVESTMENT FEES NETTED IN AUDIT 4,067
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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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
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0727729
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IRS990/TotalFunctionalExpensesGrp/TotalAmt084113
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0727729
IRS990/TotalProgramServiceExpensesAmt084113
IRS990/TotalProgramServiceRevenueAmt04959
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt020724
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0127974
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0646353
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0727729
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0KENTON.LIB.KY.US/FOUNDATION
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CRYSTAL MCALLISTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08593413200
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KENTON CO PUBLIC LIBRARY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0KENT
ReturnHeader/Filer/EIN0611385139
ReturnHeader/Filer/PhoneNum08595783602
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/AddressLine1Txt0909 WRIGHTS SUMMIT PARKWAY STE 320
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FT WRIGHT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd041011
ReturnHeader/PreparerPersonGrp/PhoneNum08593416700
ReturnHeader/PreparerPersonGrp/PreparationDt02024-10-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHANIE R HUHN
ReturnHeader/ReturnTs02024-10-30T07:08:48-04:00

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
2024Detailed filing. Detailed filing data is available for this year.$7.28$0.00$7.28$1.28$0.84$0.44
2024Summary only. Only limited summary data is available for this year.$7.28$0.00$7.28$1.28$0.84$0.44
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