Friends of the Dayton Memorial Library

Nonprofit profile at a glance

EIN
911137031
IRS 990-EZ coverage
2023–2024
Forms available
Form 990-EZ 2024, Form 990-N 2022
Location
Dayton, WA, USA
Phone
5093824131
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$7,343
Expenses
$18,436
Assets
$132,631

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Pearl Dennis (President)
  • Lorna Barth (Vice President)

People named in this filing

  • Pearl Dennis (President)
  • Lorna Barth (Vice President)
  • Sylvia Beuhler (Secretary)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organizations purpose is to promote and supplement the budget of the columbia county rural libary district by raising funds for equipment, materials and other needs of the library on an annual basis so the library can continue to serve the citizen's of columbia county. In additions, the organization provides enriching community cultural programs that are free and open to the citizens living in columbia county.

What it reported doing in 2024

To promote and supplement the budget of the columbia county rural libary by raising funds from the general pubulic or applying for grants from other organizations so the library can purchase equipment, materials and other budgetary costs needed to operate the libary on an annual basis. In addition, the organization provides, through public support, culturally enriching programs taht are free and open to the citizens of columbia county.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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. Expenses are high relative to revenue and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 82
  • Sustainability: 36
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 80.7%; rating input score 81

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -151.1%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 7.19; rating input score 89; 89th 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: 72.5% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: -174.9% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -8% per year; rating input score 0; 19th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 80.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $15K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • 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.

  • High — Sustainability: Operating margin scored 6/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.