Butler Public Library
Nonprofit profile at a glance
- EIN
- 440618087
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Butler, MO, USA
- Phone
- 6606794321
- Rating
- 63
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $165,178
- Expenses
- $165,213
- Assets
- $272,032
- Liabilities
- $1,751
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- TAMMY WEST (PRESIDENT)
People named in this filing
- CAROL HAYES (DIRECTOR)
- KAY DAVIS (RECORDING SE)
- KIM JACOBS (VP)
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
Exclusively educational, cultural and literary, including but not limited to the building operation and maintenance of a public library.
What it reported doing in 2025
Serve as public library
Operating model
- Revenue model
- Donor-supported. 75% of the money available for current operations came from contributions and gifts.
- 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
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 50
- Transparency & Controls: 83
- Accountability: 64
- Sustainability: 45
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 57.5%; rating input score 58
- Program expense ratio: 52.8%; rating input score 53
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 20th 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: 1 of 7 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -0%; rating input score 35; 35th percentile among comparable filings
- Total-asset coverage ratio: 1.65; rating input score 54; 54th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 42; 42nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: -2.9% per year; rating input score 0; 20th percentile among comparable filings
- Revenue growth: 2.9% per year; rating input score 100; 35th percentile among comparable filings
- Asset growth: 0.5% per year; rating input score 100; 24th percentile among comparable filings
Details
- Where the money goes: 57.5% of revenue deployed · 52.8% of spending went to programs
- Governance: 6 of 6 board members independent · 1 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $87K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 17 of 18 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 58/100.
- Review — Financial Efficiency: Program expense ratio scored 53/100.
- High — Accountability: Governance controls: 5 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Operating margin scored 35/100.
- Review — Sustainability: Total-asset coverage ratio scored 54/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 42/100.