Friends of the Big Timber Carnegie Public Library

Nonprofit profile at a glance

EIN: 412042404
IRS 990-EZ coverage: 2014–2025
Forms available: Form 990 2013, Form 990-EZ 2025
Location: Big Timber, MT, USA
Phone: 4069326479
Rating: 45
Verdict: MIXED
Rating confidence: Moderate
Sector: Libraries

Reported finances

Revenue: $39,724
Expenses: $34,338
Assets: $0
Liabilities: $0

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

Leadership & pay

5 people listed

Executive titles in this filing

DELORES HANSON (PRESIDENT)
LINDA BURCH (VICE PRESIDENT)

People named in this filing

DELORES HANSON (PRESIDENT)
KATHY JONES (SECRETARY)
SANDY SMITH (TREASURER)

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

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

Overview

Mission

Provide support to local library by purchasing books, e

What it reported doing in 2025

Conduct chilrens programs such as reading programs

Operating model

Revenue model: Donor-supported. 89% 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

MIXED - The filed numbers largely add up. 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: 16
Transparency & Controls: 82
Sustainability: 38
Growth: 40

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 16.6%; rating input score 17
Program expense ratio: 14.4%; rating input score 14

Transparency & Controls

Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
Major donor itemization: Limited

Sustainability

Operating margin: 13.6%; rating input score 65; 65th percentile among comparable filings
Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
Liabilities to assets ratio: Limited
Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

Program expense growth: -16.9% per year; rating input score 0; 21st percentile among comparable filings
Revenue growth: 2.3% per year; rating input score 100; 60th percentile among comparable filings
Asset growth: -3.3% per year; rating input score 0; 28th percentile among comparable filings

Details

Where the money goes: 16.6% of revenue deployed · 14.4% of spending went to programs
Governance: Filed governance answers
Accomplishments: 2 filed program accomplishments · $5K in reported program spending
Leadership: top reported pay $0 · 5 people listed
Consistency: 6 of 7 current checks pass · 1 finding to review
Schedules: 2 filed schedules
Filing history: 12 filing years from 2014 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.

High — Financial Efficiency: Mission deployment rate scored 17/100.
High — Financial Efficiency: Program expense ratio scored 14/100.
Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
High — Growth: Program expense growth scored 0/100.
High — Sustainability: Total-asset coverage ratio scored 3/100.
High — Growth: Asset growth scored 0/100.
Review — Sustainability: Officer compensation ratio scored 56/100.