Northern Lights Library Network FY2023 filing

Tax-deductible

Moorhead, MN501(c)(3)EIN 41-1380553Revenue $231K in FY2023

On file with the IRSnlln.org1104 7th Ave S Box 136, 56563-0001 · Moorhead, MNTax-exempt since Mar 1980Publicly supported charity — 170(b)(1)(A)(vi)

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501(c)(3) charity; gifts are tax-deductible.
61¢ of each $1 spent went to programs.
$111K paid to officers and key staff.
Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $24K a year · 9% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
61%
of spending
Worth a look: 61% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$111K
to officers and key staff · 47% of spending
Concern: pay to officers and key staff is 47% of spending; over 30%.
Pt VII · Sec A
Cash reserves
17 mo
of spending, in cash
Looks good: 16.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$46K
13% of total assets
Looks good: liabilities are 13% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$231K
+1% vs prior year
Spent
$238K
To programs
61%
Net assets
$307K
By yearFY2020–FY2025
Revenue
$231K
FY2023▲ +1%
Tap a bar for its year
Revenue by fiscal year
FY2020$228K
FY2021$223K
FY2022$228K
FY2023$231K
FY2024$345K
FY2025$363K
Expenses
$238K
FY2023▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$231K
FY2021$230K
FY2022$227K
FY2023$238K
FY2024$267K
FY2025$285K
Net assets
$307K
FY2023▼ -2%
Tap a bar for its year
Net assets by fiscal year
FY2020$320K
FY2021$314K
FY2022$314K
FY2023$307K
FY2024$385K
FY2025$464K

From the FY2023 Form 990 (year ending June 2023) · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1980.

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

Where the money goes

61 cents of each dollar spent went to programs.

Program services 61% · $145K Management & general 39% · $93K

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

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Who runs it and what they're paid

15 people listed on the 990; $111K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Director
$110,939Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Kathy Enger$120,058$116,486$110,939$93,605$103,415$103,415

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.

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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 15aYes

Programs and updates

Northern Lights Library Network is a nonprofit based in Moorhead, MN.

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Provided by the organization

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1 program · $145K · in their own filed words · FY2022
01

See schedule o.

$145Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$231K
Ln 12
Gifts and grantsLn 1h$229K
Investment incomeLn 3$2K
Money outPt IX
$238K
Ln 25
Programscol B$145K
Managementcol C$93K
Owns and owesPt X
$307K
net assets · Ln 32
Cash and savingsLn 1–2$328K
Total assetsLn 16$353K
LiabilitiesLn 26$46K
PeoplePt VI, VII
15
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$229K
Government grantsLn 1e$229K
Investment incomeLn 3$2K
Total revenueLn 12$231K
Assets in detailPt X, end of year
CashLn 1$70K
SavingsLn 2$258K
Cash and savings togetherLn 1–2$328K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$353K
LiabilitiesLn 26$46K
Net assetsLn 32$307K
OperationsPt I, VI
EmployeesI 52
VolunteersI 620
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$325K$328K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$351K$353K
LiabilitiesLn 26$36K$46K
Net assetsLn 32$314K$307K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$101K$58K$42K
Other salaries and wagesLn 7$61K$35K$25K
Other employee benefitsLn 9$4K$2K$2K
Payroll taxesLn 10$11K$6K$5K
Accounting feesLn 11c$19K$19K
Office expensesLn 13$4K$4K
OccupancyLn 16$7K$7K
TravelLn 17$4K$4K
InterestLn 20$482$482
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$26K$26K
Total functional expensesLn 25$238K$145K$93K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $363K$285K$78K$464K 990 PDF
FY2024 $345K$267K$78K$385K 990 PDF
FY2023 Viewing $231K$238K−$7K$307K 990 PDF
FY2022 $228K$227K$662$314K 990 PDF
FY2021 $223K$230K−$6K$314K 990 PDF
FY2020 $228K$231K−$2K$320K 990 PDF

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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 FY2023 990 (6 parts)
Part I · Summary $230,677 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $227,566$228,999
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $589$1,678
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $228,155$230,677
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $166,133$176,711
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $61,360$61,097
I-18 Total expensesPrior year $227,493$237,808
I-19 Revenue less expensesPrior year $662−$7,131
Part VI · Governance 12 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $230,677 across 4 lines filed
VIII-1e Government grants$228,999
VIII-1h Total contributions, gifts and grants$228,999
VIII-3 Investment incomeExcluded from tax $1,678$1,678
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $1,678$230,677
Part IX · Statement of functional expenses $237,808 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $58,446 · Management $42,179$100,625
IX-7 Other salaries and wagesPrograms $35,205 · Management $25,406$60,611
IX-9 Other employee benefitsPrograms $2,500 · Management $1,804$4,304
IX-10 Payroll taxesPrograms $6,488 · Management $4,683$11,171
IX-11c Accounting feesManagement $18,917$18,917
IX-13 Office expensesPrograms $4,481$4,481
IX-16 OccupancyPrograms $6,840$6,840
IX-17 TravelPrograms $3,534$3,534
IX-20 InterestPrograms $482$482
IX-23 InsurancePrograms $1,144$1,144
IX-24 Other expenses (24a–d)Programs $25,699$25,699
IX-25 Total functional expensesPrograms $144,819 · Management $92,989 · Fundraising $0$237,808
Part X · Balance sheet $352,870 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $47,971$69,786
X-2 Savings and temporary cash investmentsStart of year $277,233$258,498
X-3 Pledges and grants receivableStart of year $21,891$21,891
X-9 Prepaid expenses and deferred chargesStart of year $3,545$2,695
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $350,640$352,870
X-17 Accounts payable and accrued expensesStart of year $36,428$45,789
X-26 Total liabilitiesStart of year $36,428$45,789
X-27 Net assets without donor restrictionsStart of year $314,212$307,081
X-32 Total net assets or fund balancesStart of year $314,212$307,081
X-33 Total liabilities and net assetsStart of year $350,640$352,870
Part XI · Reconciliation of net assets $307,081 net assets at year end
XI-1 Total revenue$230,677
XI-2 Total expenses$237,808
XI-3 Revenue less expenses−$7,131
XI-4 Net assets at start of year$314,212
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$307,081

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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