Birchard Library Association Foundation: Nonprofit Profile, Financials & Form 990 (EIN 34-1754712)

Revenue by fiscal year
FY2021	$130K
FY2022	$122K
FY2023	$198K
FY2024	$45K
FY2025	$57K

Expenses by fiscal year
FY2021	$5K
FY2022	$268K
FY2023	$118K
FY2024	$3K
FY2025	$8K

Net assets by fiscal year
FY2021	$519K
FY2022	$428K
FY2023	$516K
FY2024	$563K
FY2025	$641K

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1993.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

100%

Program services 100% · $8K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation

Sue Berlekamp

Trustee

$0Pt VII · Sec A

Gail Defrance

Secretary

$0Pt VII · Sec A

Jim Fails

President

$0Pt VII · Sec A

Ruth Gegorski

Treasurer

$0Pt VII · Sec A

Pamela Hoesman

Trustee

$0Pt VII · Sec A

Sheryl Krotzer

Trustee

$0Pt VII · Sec A

Dan Lease

Trustee

$0Pt VII · Sec A

Megan Rospert

Trustee

$0Pt VII · Sec A

See Birchard Library Association Foundation executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

Family or business ties among officersPt VI · Ln 2No
Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Supports local public libraries by providing resources and assistance.

Questions for Birchard Library Association Foundation

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1 program · $8K · in their own filed words · FY2025

01

Contributions and support for library building extension

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 34-1754712) · Dispute this line

$8Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid

Grants received · FY2023

Toledo Community Foundation INCFY2023$6K

Total grants receivedfrom 1 funder$6K

Grants paid · 2 grants · $374K · 2022–2023

Birchard Public LibraryFY2023$114,704

Birchard Public LibraryFY2022$259,096

By the numbers

The FY2025 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$57K

Ln 12

Gifts and grantsLn 1h$25K

Investment incomeLn 3$24K

Other incomeLn 4–11$8K

Money outPt IX

$8K

Ln 25

Programscol B$8K

Owns and owesPt X

$641K

net assets · Ln 32

Cash and savingsLn 1–2$69K

Total assetsLn 16$641K

LiabilitiesLn 26$0

PeoplePt VI, VII

9

listed · VII A

PaidVII A0

Voting boardVI 1a3

IndependentVI 1b3

2In more detail

Revenue in detailPt VIII

Gifts and grantsLn 1h$25K

Investment incomeLn 3$24K

Other incomeLn 4–11$8K

Gains on assetsLn 7$8K

Total revenueLn 12$57K

Assets in detailPt X, end of year

CashLn 1$6K

SavingsLn 2$63K

Cash and savings togetherLn 1–2$69K

InvestmentsLn 11–13$572K

Total assetsLn 16$641K

LiabilitiesLn 26$0

Net assetsLn 32$641K

OperationsPt I, VI

EmployeesI 50

Fiscal year endsHeaderDecember

Conflict-of-interest policyVI 12aNo

Whistleblower policyVI 13No

Records policyVI 14No

3Year over year

Balance sheet, start vs end of yearPt X · col A, B

Line	Start FY25	End FY25
Cash and savingsLn 1–2	$69K	$69K
InvestmentsLn 11–13	$494K	$572K
Total assetsLn 16	$563K	$641K
LiabilitiesLn 26	$0	$0
Net assetsLn 32	$563K	$641K

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Grants to domestic organizationsLn 1	$5K	$5K
Accounting feesLn 11c	$250	$250
InsuranceLn 23	$3K	$3K
Other expenses (24a–d)Ln 24	$200	$200
Total functional expensesLn 25	$8K	$8K	$0	$0

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2025 Latest ViewingFiled with the IRS Mar 26, 2026	$57K	$8K	$49K	$641K	990 PDF
FY2024Filed with the IRS Mar 10, 2025	$45K	$3K	$42K	$563K	990 PDF
FY2023Filed with the IRS Mar 7, 2024	$198K	$118K	$81K	$516K	990 PDF
FY2022Filed with the IRS Feb 23, 2023	$122K	$268K	−$146K	$428K	990 PDF
FY2021Filed with the IRS Mar 9, 2022	$130K	$5K	$124K	$519K	990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations

See the full FY2025 990

Part I · Summary $56,705 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $17,103$24,777

I-9 Program service revenue$0

I-10 Investment incomePrior year $28,061$31,928

I-11 Other revenue$0

I-12 Total revenuePrior year $45,164$56,705

I-13 Grants and similar amounts paid$4,784

I-14 Benefits paid to members$0

I-15 Salaries and benefits$0

I-16a Professional fundraising fees$0

I-17 Other expensesPrior year $3,002$3,003

I-18 Total expensesPrior year $3,002$7,787

I-19 Revenue less expensesPrior year $42,162$48,918

Part VI · Governance 3 of 3 board members independent, 4 to look at

VI-1a Voting members of the governing body3

VI-1b Independent voting members3

VI-12a Written conflict of interest policyNo

VI-13 Written whistleblower policyNo

VI-14 Document retention and destruction policyNo

VI-15a Process for setting top official's payNo

VI-2 Family or business relationship among officers or directorsNo

Part VIII · Statement of revenue $56,705 across 5 lines filed

VIII-1f All other contributions, gifts and grants$24,777

VIII-1h Total contributions, gifts and grants$24,777

VIII-3 Investment incomeRelated to mission $23,640$23,640

VIII-7 Net gain or loss on sales of assetsRelated to mission $8,288$8,288

VIII-12 Total revenueRelated to mission $31,928$56,705

Part IX · Statement of functional expenses $7,787 across 4 lines filed

IX-1 Grants to domestic organizationsPrograms $4,784$4,784

IX-11c Accounting feesPrograms $250$250

IX-23 InsurancePrograms $2,553$2,553

IX-24 Other expenses (24a–d)Programs $200$200

IX-25 Total functional expensesPrograms $7,787 · Management $0 · Fundraising $0$7,787

Part X · Balance sheet $640,732 assets, 8 lines filed

X-1 Cash, non-interest-bearingStart of year $5,712$5,720

X-2 Savings and temporary cash investmentsStart of year $63,452$63,452

X-11 Publicly traded securitiesStart of year $493,589$571,560

X-16 Total assetsStart of year $562,753$640,732

X-26 Total liabilitiesStart of year $0$0

X-27 Net assets without donor restrictionsStart of year $562,753$640,732

X-32 Total net assets or fund balancesStart of year $562,753$640,732

X-33 Total liabilities and net assetsStart of year $562,753$640,732

Part XI · Reconciliation of net assets $640,732 net assets at year end

XI-1 Total revenue$56,705

XI-2 Total expenses$7,787

XI-3 Revenue less expenses$48,918

XI-4 Net assets at start of year$562,753

XI-5 Net unrealized gains (losses) on investments$29,061

XI-10 Net assets at end of year$640,732

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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Birchard Library Association Foundation

Before you give

Is it real?

Where the money goes

Who runs it and what they're paid

Questions the 990 asks

Programs and updates

Questions for Birchard Library Association Foundation

Funders

Grants

By the numbers

Filing history

Schedules filed Part IV