Friends of the Auberry Library

Nonprofit profile at a glance

EIN
202834496
IRS 990 coverage
2012–2025
Forms available
Form 990 2025, Form 990-N 2024
Location
Auberry, CA, USA
Phone
5598555690
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$54,459
Expenses
$59,605
Assets
$1,073,883
Liabilities
$0

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

Leadership & pay

10 people listed

Highest reported compensation

  • Cheryl Thompson (Manager): $10,000 total reported compensation
  • Jeanette Welton (Office Manager): $1,470 total reported compensation

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

Overview

Mission

The Friends of the Auberry Library's mission is to support the Auberry Library as it strives to encourage literacy and lifelong learning and to provide a vibrant cultural gathering place: to enhance the Library's resources and services: and to increase the community's access to information and knowledge.

What it reported doing in 2025

FOAL Speaker Series: the program director schedules talks by knowledgeable people in various fields throughout the San Joaquin Valley to inform the local community about their topic. Presenters often bring power point presentations for use in FOAL's projection system at the library, as well as, books they have authored, artifacts, and examples of realia from travels. Attendance is free and presenters are paid a stipend.

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

MIXED - 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: 36
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 52
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44.2%; rating input score 44
  • Program expense ratio: 24.2%; rating input score 24
  • Fundraising efficiency: $3.99 raised per $1 spent on fundraising; rating input score 33; 33rd 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -9.4%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 18.02; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 19.2%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: -11.2% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: -13.1% per year; rating input score 0; 26th percentile among comparable filings
  • Asset growth: -0.8% per year; rating input score 0; 33rd percentile among comparable filings

Details

  • Where the money goes: 44.2% of revenue deployed · 24.2% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $14K in reported program spending
  • Leadership: top reported pay $10K · 10 people listed
  • Consistency: 41 of 41 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Financial Efficiency: Mission deployment rate scored 44/100.
  • High — Financial Efficiency: Program expense ratio scored 24/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 33/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.