Passes our checks

Salem Public Library Foundation

EIN 93-0799658 · Salem, OR

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

What it says it does

THE MISSION OF THE SALEM PUBLIC LIBRARY FOUNDATION IS TO SUPPORT ENHANCEMENT PROJECTS, PROGRAMS, AND SERVICES OF THE SALEM PUBLIC LIBRARY.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Good: 78 out of 100.

Reserves
35 of 35
Spendable reserves would cover 61.1 months of spending.
Debt
20 of 20
It owes 0% of what it owns.
Living within its means
0 of 15
Spending exceeded income by 26% of income.
Income trend
15 of 15
Income rose 1% on the year before.
Spending floor
8 of 15
62% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Good: 73 out of 100.

Independent board
25 of 25
9 of 9 voting board members are independent.
Conflict of interest policy
15 of 15
Has a written conflict of interest policy.
Whistleblower policy
0 of 8
Reports no 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
0 of 10
Did not give the board a copy of this return before filing it.
Pay set independently
0 of 5
Reports no independent review process for its chief executive's pay.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

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

Programs described in its return (1)

$185,797 spent. Each year SPLF funds Salem Reads, a community reads program, which encourages everyone to read the same book and participate in a month of programming around the themes of the book. Our goal is to encourage reading and awareness of the Library to our diverse community. We offer Sprinkles Grants to Library staff to try new and innovative projects that make their jobs and or patron experience better. We encourage untested, creative, and unusual projects. We also fund staff training and appreciation, books for new babies born at Salem Hospital, library card lanyards for all 1st graders, book club kits, and new computers and technology to help bridge the digital divide for patrons.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

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 September 7, 2026.
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 September 30, 2026.
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 September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 1982.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
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 October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.