Friends of the Half Moon Bay Library

Nonprofit profile at a glance

EIN
942939460
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025, Form 990-N 2014
Location
Half Moon Bay, CA, USA
Phone
6507264566
Rating
43
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$65,964
Expenses
$109,726
Assets
$53,178
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Debra Kessler (Vice President)

People named in this filing

  • Debra Kessler (Vice President)
  • Laura Wilson (Secretary)
  • Patricia Landry (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

Promote knowledge of the functions, resources, services and needs of the Half Moon Bay Library, and to aid in the development of additional funding for the Library.

What it reported doing in 2025

$90,000 grant to the San Mateo County Libraries for the Half Moon Bay Library for: Community youth and adult Meals (serve 40-50 meals every weekday; over 11,000 meals served), the Imagination Library (a free book every month for Coastside children age 0-5; over 100,000 books distributed throughout San Mateo county), the All Abilities Club (20 participants each month; provide support activities and dinner for anyone with disabilities), Big Lift Summers support (provide giveaways for the summer program for rising K-3 students and to purchase math and literacy games to give out to families; connected with 87 participants), and Pescadero Science Night (library staff host 2 to 3 science nights a year at Pescadero Elementary school for students and families to explore STEM based activities; funds pay for supplies and food; each event brings in about 60 participants).

Operating model

Revenue model
Donor-supported. 80% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

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: 0
  • Transparency & Controls: 100
  • Sustainability: 28
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0

Transparency & Controls

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

Sustainability

  • Operating margin: -66.3%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 50% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: -5.1% per year; rating input score 0; 34th percentile among comparable filings
  • Asset growth: -10.8% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.