Baxter County Library Foundation Inc

Nonprofit profile at a glance

EIN
731567052
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Mountain Home, AR, USA
Phone
8704049260
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Libraries

Reported finances

Revenue
$1,536,635
Expenses
$929,238
Assets
$16,847,343
Liabilities
$363,700

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • SHONDA LITTY (PRESIDENT)

People named in this filing

  • CASEY DRENNIN (TRUSTEE)
  • ADEANA ESTOLL (COORDINATOR)
  • PHIL GARNER (FRIENDS OF L)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide support to the public library

What it reported doing in 2025

The organization supports the activities of the baxter county public library through publicity and promotion and funding of library programs. Also through lease of a new building finished in 2010.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 90
  • Accountability: 76
  • Sustainability: 84
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.7%; rating input score 79
  • Program expense ratio: 91.3%; rating input score 91
  • Fundraising efficiency: $60.86 raised per $1 spent on fundraising; rating input score 78; 78th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 39.5%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 18.13; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 6.9% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 18.7% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 23rd percentile among comparable filings

Details

  • Where the money goes: 78.7% of revenue deployed · 91.3% of spending went to programs
  • Governance: 13 of 13 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $848K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.