Lake County Public Library

Tax-deductible

Merrillville, IN501(c)(3)Since 1959EducationEIN 35-6006653

This page gets seen. Tell your story. Claim this org.

To provide the highest quality informational, educational, cultural and recreational resources and services to residents of all ages in the Lake County Public

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
Run by 80 volunteers and 184 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $361K a year · 3% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$230K
to officers and key staff · 2% of spending
Top officer’s pay lower than 94% of similar orgs
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
15 mo
of spending, in cash
Looks good: 15.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $58K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$15.3M
+9% vs prior year
Spent
$14.5M
To programs
86%
Net assets
$40.5M
By yearFY2020–FY2024
Revenue
$15.3M
FY2024▲ +9%
Revenue by fiscal year
FY2020$12.6M
FY2021$12.8M
FY2022$13.1M
FY2023$14.0M
FY2024$15.3M
Expenses
$14.5M
FY2024▲ +3%
Expenses by fiscal year
FY2020$12.1M
FY2021$12.1M
FY2022$13.2M
FY2023$14.1M
FY2024$14.5M
Net assets
$40.5M
FY2024▲ +2%
Net assets by fiscal year
FY2020$39.2M
FY2021$39.9M
FY2022$39.9M
FY2023$39.8M
FY2024$40.5M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 1971.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $12.6M Management & general 14% · $2.0M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? The org can add a note here. Request edit privileges.

Who runs it and what they're paid

9 people listed on the 990; $230K paid to officers and key staff.

Part VII, Section A · reportable compensation
$119,420Pt VII · Sec A
Treasurer
$110,293Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Carol Daumer Gutjahr’s $119K as Director is at the 6th percentile of top reported officer pay among 3683 $10–100M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Ingrid Norris——$131,508$123,245$116,977
Carol Daumer Gutjahr$119,420$107,369———
John Brock$110,293$103,011$101,001——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Lake County Public Library executive salaries →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Request edit privileges.

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

Offers quality educational, cultural, and recreational resources and services to all ages.

Provided by the organization

This section is blank until Lake County Public Library claims this page.

Know this organization? Claim it to add your story

1 program service account for $12.6M of program spending, described in the organization's own filed words · FY2024.
01

Providing library services to lake county indiana residents

$12.6Mprogram expense

Run this program? Claim this org to tell your story

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 3 funders$58K
See all 3 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$15.3M
Ln 12
Other incomeLn 4–11$14.2M
Investment incomeLn 3$659K
Fees for servicesLn 2g$214K
Money outPt IX
$14.5M
Ln 25
Programscol B$12.6M
Managementcol C$2.0M
Owns and owesPt X
$40.5M
net assets · Ln 32
Cash and savingsLn 1–2$18.1M
Total assetsLn 16$40.5M
LiabilitiesLn 26$0
PeoplePt VI, VII
9
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$153K
Fees for servicesLn 2g$214K
Investment incomeLn 3$659K
Other incomeLn 4–11$14.2M
Total revenueLn 12$15.3M
Assets in detailPt X, end of year
CashLn 1$18.1M
Cash and savings togetherLn 1–2$18.1M
Land, buildings, equipmentLn 10c$22.4M
Total assetsLn 16$40.5M
LiabilitiesLn 26$0
Net assetsLn 32$40.5M
OperationsPt I, VI
EmployeesI 5184
VolunteersI 680
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
LineStart FY24End FY24
Cash and savingsLn 1–2$16.8M$18.1M
Land, buildings, equipmentLn 10c$23.1M$22.4M
Total assetsLn 16$39.8M$40.5M
LiabilitiesLn 26$0$0
Net assetsLn 32$39.8M$40.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$119K$119K
Other salaries and wagesLn 7$5.6M$4.9M$727K
Pension plan contributionsLn 8$629K$547K$82K
Payroll taxesLn 10$1.5M$1.3M$194K
Legal feesLn 11b$3K$3K$330
Advertising and promotionLn 12$1K$937$140
Office expensesLn 13$157K$136K$20K
OccupancyLn 16$1.7M$1.5M$226K
TravelLn 17$69K$60K$9K
Depreciation, depletion and amortizationLn 22$1.2M$1.0M$153K
InsuranceLn 23$150K$130K$19K
Other expenses (24a–d)Ln 24$3.3M$2.9M$430K
All other expensesLn 24e$109K$95K$14K
Total functional expensesLn 25$14.5M$12.6M$2.0M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $15.3M$14.5M$713K$40.5M 990 PDF
FY2023 $14.0M$14.1M−$43K$39.8M 990 PDF
FY2022 $13.1M$13.2M−$77K$39.9M 990 PDF
FY2021 $12.8M$12.1M$699K$39.9M 990 PDF
FY2020 $12.6M$12.1M$511K$39.2M 990 PDF

Want to add your own materials alongside these filings? Claim this org

Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $15,260,800 across 7 lines filed
Lines not itemized here account for $67,144 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$152,728
VIII-1h Total contributions, gifts and grants$152,728
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $201,991$201,991
VIII-3 Investment incomeExcluded from tax $658,567$658,567
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $14,180,370$14,180,370
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $15,108,072$15,260,800
Part IX · Statement of functional expenses $14,547,837 across 13 lines filed
IX-5 Pay of current officers, directors and key staffManagement $119,420$119,420
IX-7 Other salaries and wagesPrograms $4,864,116 · Management $726,821$5,590,937
IX-8 Pension plan contributionsPrograms $547,407 · Management $81,797$629,204
IX-10 Payroll taxesPrograms $1,296,843 · Management $193,781$1,490,624
IX-11b Legal feesPrograms $2,968 · Management $330$3,298
IX-12 Advertising and promotionPrograms $937 · Management $140$1,077
IX-13 Office expensesPrograms $136,291 · Management $20,365$156,656
IX-16 OccupancyPrograms $1,515,385 · Management $226,437$1,741,822
IX-17 TravelPrograms $60,259 · Management $9,004$69,263
IX-22 Depreciation, depletion and amortizationPrograms $1,023,986 · Management $153,009$1,176,995
IX-23 InsurancePrograms $130,319 · Management $19,473$149,792
IX-24 Other expenses (24a–d)Programs $2,879,325 · Management $430,244$3,309,569
IX-24e All other expensesPrograms $94,987 · Management $14,193$109,180
IX-25 Total functional expensesPrograms $12,552,823 · Management $1,995,014 · Fundraising $0$14,547,837
Part X · Balance sheet $40,526,886 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $16,762,145$18,138,645
X-10c Land, buildings and equipment, netStart of year $23,051,778$22,388,241
X-16 Total assetsStart of year $39,813,923$40,526,886
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $39,813,923$40,526,886
X-33 Total liabilities and net assetsStart of year $39,813,923$40,526,886
Part XI · Reconciliation of net assets $40,526,886 net assets at year end
XI-1 Total revenue$15,260,800
XI-2 Total expenses$14,547,837
XI-3 Revenue less expenses$712,963
XI-4 Net assets at start of year$39,813,923
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$40,526,886

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.
Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.