FRIENDS OF THE HUNTINGTON BEACH LIBRARY Public Library

Nonprofit profile at a glance

EIN
237177623
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Huntington Beach, CA, USA
Phone
7148424481
Rating
54
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$518,398
Expenses
$173,723
Assets
$3,221,103
Liabilities
$0

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

Leadership & pay

14 people listed

Executive titles in this filing

  • MARTHA ELLIOTT (President & CEO)

People named in this filing

  • JOE DRAGICEVICH (Treasurer)
  • DOROTHY BOESCH (Ex Board Member)
  • ALEXIS JENKINS (1ST VP PROGRAMS)

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

Support public library operations & materials

What it reported doing in 2025

Volunteer hours-library operation and program support. Contributed approximately 20,000 hours

Operating model

Revenue model
Donor-supported. 72% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

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: 28
  • Transparency & Controls: 74
  • Accountability: 64
  • Sustainability: 92
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 19.5%; rating input score 19
  • Program expense ratio: 27.3%; rating input score 27
  • Fundraising efficiency: $43.55 raised per $1 spent on fundraising; rating input score 73; 73rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st 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: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 66.5%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 18.54; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: -3.2% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 4.8% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 5.7% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 19.5% of revenue deployed · 27.3% of spending went to programs
  • Governance: 14 of 14 board members independent · 1 of 7 filing controls reported
  • Programs: 5 filed program accomplishments · $48K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 14 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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 19/100.
  • High — Financial Efficiency: Program expense ratio scored 27/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.