Fallon County Library INC FY2021 filing

Baker, MTUnknown exempt organizationEIN 26-2555991Revenue $203K in FY2021

On file with the IRSPo Box 1037 · Baker, MT

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The organization is a public Library that provides books, educational and historical materials, computer access for educational documents and assists in educating the citizens of Fallon County, montana. Open to public.

100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average surplus $19K a year · 9% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Named funders
1
named funder · $1K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 5 voting members
Concern: none of 5 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$203K
Spent
$230K
To programs
100%
Net assets
$101K
By yearFY2021–FY2022
Revenue
$203K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$203K
FY2022$216K
Expenses
$230K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$230K
FY2022$151K
Net assets
$101K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$101K
FY2022$0

From the FY2021 Form 990 (year ending June 2021) · see the original

990 PDF Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2022) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2022.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $230K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Vice-President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Fallon County Library INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers books, educational materials, and computer access to educate county residents.

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Provided by the organization

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1 program · $230K · in their own filed words · FY2020
01

The organization provides educational books, periodicals, subscriptions, materials and historical information along with providing access to computers to gain information to the general public in fallon county montana.

$230Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$1K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$203K
Ln 12
Fees for servicesLn 2g$201K
Gifts and grantsLn 1h$2K
Investment incomeLn 3$816
Money outPt IX
$230K
Ln 25
Programscol B$230K
Owns and owesPt X
$101K
net assets · Ln 32
Total assetsLn 16$101K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2K
Fees for servicesLn 2g$201K
Investment incomeLn 3$816
Other incomeLn 4–11$38
Total revenueLn 12$203K
Assets in detailPt X, end of year
Land, buildings, equipmentLn 10c$101K
Total assetsLn 16$101K
LiabilitiesLn 26$0
Net assetsLn 32$101K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Land, buildings, equipmentLn 10c$107K$101K
Total assetsLn 16$107K$101K
LiabilitiesLn 26$0$0
Net assetsLn 32$107K$101K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$130K$130K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$34K$34K
Payroll taxesLn 10$21K$21K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$575$575
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$3K$3K
Information technologyLn 14$6K$6K
RoyaltiesLn 15$0
OccupancyLn 16$5K$5K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$6K$6K
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$24K$24K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$230K$230K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest $216K$151K$65K$0 990 PDF
FY2021 Viewing $203K$230K−$27K$101K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $203,088 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,573$1,721
I-9 Program service revenuePrior year $220,994$200,513
I-10 Investment incomePrior year $1,855$816
I-11 Other revenuePrior year $34$38
I-12 Total revenuePrior year $224,456$203,088
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $178,988$184,574
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $48,911$45,756
I-18 Total expensesPrior year $227,899$230,330
I-19 Revenue less expensesPrior year −$3,443−$27,242
Part VI · Governance 0 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $203,088 across 6 lines filed
VIII-1f All other contributions, gifts and grants$1,721
VIII-1h Total contributions, gifts and grants$1,721
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)$200,513
VIII-3 Investment income$816
VIII-5 Royalties$38
VIII-12 Total revenue$203,088
Part IX · Statement of functional expenses $230,330 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $129,594$129,594
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $33,630$33,630
IX-10 Payroll taxesPrograms $21,350$21,350
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $575$575
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $2,583$2,583
IX-14 Information technologyPrograms $6,173$6,173
IX-15 Royalties$0
IX-16 OccupancyPrograms $4,938$4,938
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $5,635$5,635
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $24,088$24,088
IX-24e All other expensesPrograms $1,764$1,764
IX-25 Total functional expensesPrograms $230,330 · Management $0 · Fundraising $0$230,330
Part X · Balance sheet $100,878 assets, 5 lines filed
X-10c Land, buildings and equipment, netStart of year $106,513$100,878
X-16 Total assetsStart of year $106,513$100,878
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $106,513$100,878
X-33 Total liabilities and net assetsStart of year $106,513$100,878
Part XI · Reconciliation of net assets $100,878 net assets at year end
XI-1 Total revenue$203,088
XI-2 Total expenses$230,330
XI-3 Revenue less expenses−$27,242
XI-4 Net assets at start of year$106,513
XI-8 Prior period adjustments$21,607
XI-10 Net assets at end of year$100,878

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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