Friends of the Mt Shasta Branch Library Inc

Nonprofit profile at a glance

EIN
760753198
IRS 990-EZ coverage
2011–2025
Forms available
Form 990-EZ 2025, Form 990-N 2023
Location
Mount Shasta, CA, USA
Phone
5309251129
Rating
39
Verdict
REVIEW
Rating confidence
Moderate
Sector
Libraries

Reported finances

Revenue
$188,434
Expenses
$176,167
Assets
$247,614
Liabilities
$3,634

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Evelyn Callas (Board President)

People named in this filing

  • Evelyn Callas (Board President)
  • Cheryl Bauer (Board Secretary)
  • Lori Crockett (Board Treasurer, Desk Clerk)

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

Support and management of the Public library.

What it reported doing in 2025

The library is open six hours per day and is visited by some 50 patrons per hour. In one year, 350 new library cards are issued, and 31,00 items are checked out. Public programs include Songs and Stories and puppet shows, afterschool art classes, three book clubs, a Lego club, an astronomy club, poetry workshops, documentary film showings, authors'' presentations, lectures, and artists' exhibits. Attendance at these groups varies and ranges from 10 to 60 (the maximum allowed in the building). All programs are free to the public. Staffing for programs is provided by paid staff and volunteers. Some presenters are paid by the Friends. Unique library offerings include a Garden Seed Exchange and a Musical Instrument collection for check-out. Other services offered include a free book cart, a large collection of "honor" books that can be checked out without a card, a sale room offering low cost used (donated) books, magazines and media and free children's books. A staff member offers a free class in online book ordering. The Friends support participation in the California Young Readers' Award program and paid $400 for books. The Summer Reading Program cost $375. Film licenses totaled $207; paid staff supervision in closed hours was approximately $1000 per year; staff program time during open hours is not accounted separately.

Operating model

Revenue model
Donor-supported. 93% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 75% for direct work, and 25% for grants.

The verdict

REVIEW - The filed numbers largely add up and revenue has grown recently. 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: 2
  • Transparency & Controls: 82
  • Sustainability: 47
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 2.1%; rating input score 2
  • Program expense ratio: 1.1%; rating input score 1

Transparency & Controls

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

Sustainability

  • Operating margin: 6.5%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 1.41; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 68.2%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: -10.1% per year; rating input score 0; 15th percentile among comparable filings
  • Revenue growth: 5.1% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 2.1% of revenue deployed · 1.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $2K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • High — Financial Efficiency: Mission deployment rate scored 2/100.
  • High — Financial Efficiency: Program expense ratio scored 1/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.