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Passes our checks

The Library Foundation Inc

EIN 83-0234279 · Gillette, WY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood81 out of 100GovernanceWeak46 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • Only 25% of its spending went to programs.
  • Raising each dollar of donations cost 75 cents.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

SUPPORT OF THE LIBRARY PROGRAMS AT CAMPBELL COUNTY PUBLIC LIBRARY.

Income
$376,199
Spending
$143,053
Spent on programs
25%
Reserves
Over 10 years of spending
Largest source of income
other income, 88%
Employees
1
Volunteers
254
Highest pay
$86,586, library dire

Source: Form 990 for the year ending June 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 81 out of 100.

  • Reserves

    35 of 35

    Spendable reserves would cover more than ten years of spending.

  • Debt

    16 of 20

    It owes 28% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 62% of income.

  • Income trend

    15 of 15

    Income rose 27% on the year before.

  • Spending floor

    0 of 15

    25% of spending went to programs and raising each dollar of donations cost 75 cents.

Source: Form 990 for the year ending June 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 46 out of 100.

  • Independent board

    25 of 25

    8 of 8 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (5)
  1. $15,603 spent. STAFF SUPPORT - A TOP GOAL FOR THE LIBRARY IS TO FOSTER STAFF DEVELOPMENT AND A POSITIVE ORGANIZATIONAL CULTURE. THE LIBRARY FOUNDATION SUPPORTS THIS GOAL BY ASSISTING WITH COSTS FOR STAFF TRAINING AND RELATED TRAVEL AS WELL AS FOR EXPENSES RELATED TO STAFF APPRECIATION.
  2. $12,037 spent. THE LIBRARY FOUNDATION IS THE FISCAL SPONSOR OF THE DOLLY PARTON PROGRAM. THEY AGREED TO BE THE FISCAL SPONSOR BECAUSE THE PROJECT SUPPORTS EARLY LITERACY, WHICH IS ALSO THE PURPOSE OF THE LIBRARY. FUNDRAISING IS HANDLED BY TWO COMMUNITY MEMBERS WHO TOOK ON THIS COMMUNITY PROJECT. THESE TWO INDIVIDUALS ARE VOLUNTEERS WHO RAISE FUNDS FOR BOOKS AND SIGN UP MEMBERS OF THE COMMUNITY TO RECEIVE FREE CHILDREN'S BOOKS FOR KIDS 0 TO AGE 5. THE DOLLY PARTON FOUNDATION PROVIDES THE BOOKS VIA MAIL TO KIDS AT A GREATLY DISCOUNTED PRICE (THE DOLLY PARTON FOUNDATION COVERS MOST OF THE COST OF BOOKS/POSTAGE). THE LIBRARY FOUNDATION DEPOSITS FUNDRAISING PROCEEDS AND PAYS FOR THE BOOKS OUT OF THE THE LIBRARY FOUNDATION'S DOLLY PARTON FIB BANK ACCOUNT.
  3. ART - ARTWORK IS PURCHASED FOR THE CAMPBELL COUNTY PUBLIC LIBRARY FOR DISPLAY. THESE PIECES ARE PURCHASED AND MAINTAINED BY THE FOUNDATION.
  4. $8,704 spent. OTHER PROGRAM REVENUE INCLUDES ADULT PROGRAMS, NATIONAL LIBRARY WEEK, SUMMER READING, SCANNING & COPYING SERVICES, AND BOOK SALES.
  5. OTHER PROGRAM REVENUE INCLUDES ADULT PROGRAMS, NATIONAL LIBRARY WEEK, SUMMER READING, SCANNING & COPYING SERVICES, AND BOOK SALES.

Source: Form 990 for the year ending June 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since December 1976.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

  7. Could it be confused with another charity? Worth knowing.

    A much larger organization has a similar name: The Foundation (Houston, TX), EIN 92-0742101. If that is the one you meant, check the EIN before giving.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.