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Passes our checks

Duluth Library Foundation

EIN 41-1696460 · Duluth, MN

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong93 out of 100GovernanceStrong91 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE DULUTH LIBRARY FOUNDATION CHAMPIONS THE DULUTH PUBLIC LIBRARY AND WORKS TO INCREASE ITS CAPACITY TO SERVE THE REGION.

Income
$671,927
Spending
$383,889
Spent on programs
51%
Reserves
91.7 months of spending
Largest source of income
donations and private grants, 72%
Employees
4
Volunteers
67
Highest pay
$82,400, executive director

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 93 out of 100. Higher than 74% of charities in its peer group (education, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 91.7 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 43% of income.

  • Income trend

    15 of 15

    Income rose 8% on the year before.

  • Spending floor

    8 of 15

    51% of spending went to programs and raising each dollar of donations cost 8 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 91 out of 100. Higher than 81% of charities in its peer group (education, $250k to $1m).

  • Independent board

    25 of 25

    12 of 12 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $195,007 spent. THE DULUTH LIBRARY FOUNDATION ENHANCES THE CAPACITY OF THE DULUTH PUBLIC LIBRARY THROUGH CHARITABLE FUNDRAISING, PUBLIC EDUCATION, COMMUNITY ENGAGEMENT, AND ADVOCACY. ITS PURPOSE IS TO BUILD PHILANTHROPIC AND COMMUNITY SUPPORT SO THE LIBRARY CAN CONTINUE TO PROVIDE FREE AND EQUITABLE ACCESS TO PROGRAMS, SERVICES, AND RESOURCES IN A WELCOMING AND INCLUSIVE ENVIRONMENT.DURING THE YEAR, THE FOUNDATION GIFTED $78,297 TO THE DULUTH PUBLIC LIBRARY TO SUPPORT PROGRAMS, DIGITAL SERVICES, STAFF DEVELOPMENT, AND OTHER PRIORITIES. THE FOUNDATION ALSO CONDUCTED FUNDRAISING CAMPAIGNS, DONOR ENGAGEMENT ACTIVITIES, AND A FALL GALA THAT RAISED MORE THAN $100,000 FOR A CHILDREN'S SECTION REFRESH PROJECT PLANNED FOR 2026. ADDITIONAL ACCOMPLISHMENTS INCLUDED CONNECTING WITH THOUSANDS OF COMMUNITY MEMBERS THROUGH THE LOVE LETTERS TO A LIBRARY CAMPAIGN, FREE NATIONAL LIBRARY WEEK EVENTS, AND PROMOTION OF THE GREAT NORTH STAR READ TOGETHER INITIATIVE, AS WELL AS LAUNCHING NEW EDUCATIONAL MATERIALS TO INCREASE UNDERSTANDING OF LIBRARY FUNDING AND SERVICES.THESE EFFORTS INCREASED FINANCIAL SUPPORT, PUBLIC AWARENESS, AND COMMUNITY INVESTMENT IN THE LIBRARY. THE FOUNDATION'S LONGER-TERM GOAL IS TO HELP ENSURE THE DULUTH PUBLIC LIBRARY REMAINS A STRONG, RESPONSIVE, AND VITAL RESOURCE FOR THE REGION.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since August 1995.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

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