Library Friends of Payson Inc

Nonprofit profile at a glance

EIN
860527550
IRS 990 coverage
2017–2025
Forms available
Form 990 2025, Form 990-EZ 2021
Location
Payson, AZ, USA
Phone
9289510014
Rating
53
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$982,142
Expenses
$70,412
Assets
$1,602,025
Liabilities
$3,052

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Lanctot Linda (President)
  • Sundra Shelly (Vice President)

People named in this filing

  • Blanchette Denise (Director)
  • Brophy Romaine (Director)
  • Jackson Pam (Director)

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

Assistance to the Payson Public Library with volunteers and funding not provided by the Town of Payson and Gila County. Purchase of books, funding the childrenss activities and building maintenance.

What it reported doing in 2025

Other direct support to the library for costs not covered by the Town of Payson or Gila County $7,276.32 Other espenses for the Friends of the Library not included in the direct payment of library operating expenses. $2,365.00

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 96% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

MIXED - Most voting board members are independent and program spending has grown recently. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 41
  • Transparency & Controls: 39
  • Accountability: 76
  • Sustainability: 93
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 7.6%; rating input score 8
  • Program expense ratio: 80%; rating input score 80
  • Fundraising efficiency: $294.83 raised per $1 spent on fundraising; rating input score 93; 93rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 15th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • 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: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 92.8%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 22.75; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 7.8% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 14.3% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 7.5% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 7.6% of revenue deployed · 80% of spending went to programs
  • Governance: 12 of 12 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $56K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 18 of 20 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes grants and executive pay
  • Filing history: 7 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • 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 8/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.