Jefferson County Library Assn EIN 93-0493296 Form 990 (PDF) Claim this org

Jefferson County Library Assn

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Offers grants to the Jefferson County Library District and its staff. For fiscal year 2025 it reported $709K in revenue, $91K in expenses, and $1.0M in net assets.Pt I

Founded
1990
Type
Public charity (501(c)(3)) · Education
Location
Madras, OR
Filings
1 on file (2025–2025)
Revenue
$709KFY2025
Expenses
$91K
Net assets
$1.0M
People
5
Filings
1
Updates
0
More identity details & actions ⌄
EIN  93-0493296 Public charity (501(c)(3)) Madras, OR Founded 1990
Form 990 (PDF)
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Size
$100K–1M
What they do
Offers grants to the Jefferson County Library District and its staff.
Leadership
Money in and out
$709K revenue, $91K expenses
Bottom line
80.0mo operating runway
Where the money goes · FY2025
Total revenue
$709K
Pt VIII · Ln 12
Total expenses
$91K
Pt IX · Ln 25
Net assets
$1.0M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $619K
Where spending went · Part IX cols B–D
Program services $0.77
Operating runway
80.0mo
months of highly liquid reserves at operating expense rate▲ ×15 vs prior filing year
Surplus margin
+87%
revenue over expenses, this year▲ +143% vs prior filing year
Donor-funded
91%
of revenue is gifts & grants▼ -9% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$709K
FY2025▲ +521%
Expenses
$91K
FY2025▲ +24%
Total assets
$1.0M
FY2025▲ +158%
Total liabilities
$0
FY2025
Total revenue
$709K
Pt VIII · Ln 12
Total expenses
$91K
Pt IX · Ln 25
Net assets
$1.0M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$619K
Total assetsPt X · Ln 16$1.0M
Program-expense ratioPt IX · col B77%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 45
Mission & Programs · Part III

Where the work happens

3 program services account for $47K of program spending, described in the organization's own filed words · FY2025.
01

We contributed toward the purchase of a library branch building

$20Kprogram expense
02

We sponsored the temporary hiring of an early learning specialist to support child literacy

$15Kprogram expense
03

We provided funding for e-books and other electronic content for the library

$12Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CJefferson County Library Assn
EINHdr · item D93-0493296
Principal addressHdr · item CMadras, OR
WebsiteHdr · item Jnone reported
Year of formationHdr · item L1990
State of legal domicileHdr · item MOR
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B71Z)
Ruling yearIRS BMFJan 1953

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
See Jefferson County Library Assn executive salaries →

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Statement of Revenue

Part VIII
Contributions & grants$644K · 91%
Investment income$65K · 9%
Contributions & grants91%$644K
Investment income9%$65K
Total revenueLn 12$709K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.77
Program services77%$69K
Total functional expensesLn 25$91K

Balance Sheet

Part X · end of year
CashLn 1$93K
Total assetsLn 16$1.0M
Total liabilitiesLn 26$0
Total net assetsLn 32$1.0M
Months of cash on handcomputed12.3

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $604K · Operating expenses/yr $91K
80.0 months
Where the money goes
Program services
Program services $69K · Total expenses $91K
not reported
Management & General
Management & general $0 · Total expenses $91K
not reported
Fundraising
Fundraising $0 · Total expenses $91K
not reported
Cost to raise $1
Fundraising expense (2-yr avg) $0 · Solicited contributions (2-yr avg) $379K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $644K · Total revenue $709K
91%
Government reliance
Government grants $0 · Total revenue $709K
0%
Earned-income share
Program service revenue $0 · Total revenue $709K
0%
Investment reliance
Investment income $65K · Total revenue $709K
+9%
Program self-sufficiency
Program service revenue $0 · Total expenses $91K
0%
Growth & trend
Revenue growth (YoY)
This year $709K · Prior year $114K
+521%
Net-asset trend (YoY)
End of year $1.0M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $709K · Expenses $91K
+87%
Liabilities-to-Assets
Total liabilities — · Total assets $1.0M
Net-asset ratio
Net assets $1.0M · Total assets $1.0M
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $511K · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $1.0M
49%
People & payroll
Highest Reported Total Compensation
Individual Jennifer Marical · Reported title Chair · Highest reported compensation $0 · Total expenses $91K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $0 · Total expenses $91K
0%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 77%
Revenue growth 521%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$69K
Grants paid · 2 grants · $139K · 2024–2025
Jefferson County Library DistrictFY2024$69,838

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025$114K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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