Friends of Yachats Library

Nonprofit profile at a glance

EIN
201008395
IRS 990-EZ coverage
2019–2025
Forms available
Form 990 2024, Form 990-EZ 2025, Form 990-N 2018
Location
Yachats, OR, USA
Rating
40
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$53,501
Expenses
$451,973
Assets
$154,663
Liabilities
$26,696

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

Leadership & pay

3 people listed

Executive titles in this filing

  • SUE MAY (President)

People named in this filing

  • SUE MAY (President)
  • MAGGIE MARSHALL (Treasurer)
  • NANCY LAMVIK (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote interest in library services, support improvement of library resources and services and raise funds for specail needs beyond the scope of the library budget.

What it reported doing in 2025

The group raises funds to support programs such as funding scholastic books for summer reading program or paying for the program of large print books for seniors. Also paid for the library2go ebook lending program and organized pop up book sales periodically.

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
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 and program spending 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: 3
  • Transparency & Controls: 82
  • Sustainability: 16
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 4.3%; rating input score 4
  • Program expense ratio: 0.5%; rating input score 1

Transparency & Controls

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

Sustainability

  • Operating margin: -744.8%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0.34; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 11.4% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 11.7% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 17.2% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 4.3% of revenue deployed · 0.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $2K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2019 to 2025
  • 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 — Financial Efficiency: Mission deployment rate scored 4/100.
  • High — Financial Efficiency: Program expense ratio scored 1/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.