Friends Of North Sioux Citycommunity Library Inc
Friends Of North Sioux Citycommunity Library Inc reports zero revenue and assets in its latest filing, indicating potential dormancy.
EIN: 205738227 · N Sioux City, SD · NTEE: B12 · Updated: 2026-03-28
Source Check Matrix
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Identity resolved verified
Friends Of North Sioux Citycommunity Library Inc is mapped to EIN 205738227.
IRS BMF exempt record needs review
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3 stored filing years available.
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3 stored filing years available.
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3 stored filing years plus ProPublica source
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Triggered by: program expense ratio, CEO salary, revenue, grants
75% program spend, health grade C
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| Metric | Value |
|---|---|
| Total Expenses | $541K |
| Program Spending | 75% |
| Net Assets | $59K |
| Transparency Score | 40/100 |
Search Intent Cockpit
Friends Of North Sioux Citycommunity Library Inc Form 990, Revenue, CEO Pay, and IRS Filing Signals
Friends Of North Sioux Citycommunity Library Inc is surfaced here as a decision-ready nonprofit financial profile, not just a charity listing. The page consolidates IRS Form 990 revenue, expenses, assets, tax-exempt classification, executive compensation, mission score, red flags, and year-by-year filing history so donors, researchers, journalists, and grant teams can answer the common search questions around Friends Of North Sioux Citycommunity Library Inc in one place.
Form 990 Filing Summary
3 filing years are available, with latest revenue of $67K and expenses of $541K.
Revenue and Expenses
Friends Of North Sioux Citycommunity Library Inc reported $67K in revenue and $541K in expenses, a deficit of $474K.
Executive Compensation
Officer, director, trustee, and key employee pay is reviewed from IRS 990 compensation disclosures when present.
Charity Score and Red Flags
40/100 mission score, 2 red flags, and 2 strengths are shown from structured and AI review.
Is Friends Of North Sioux Citycommunity Library Inc Legit?
Significant Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
IRS 990 Data Cockpit
Where the Money Comes From and Where It Goes
Revenue Source Mix
Revenue-source line items are not available on the stored filing yet. Future ingestion now preserves contribution, program-revenue, and investment-income fields when ProPublica provides them.
Expense Deployment
| Program services | $405K (75%) |
Across stored filings, Friends Of North Sioux Citycommunity Library Inc shows contribution history pending. Next enrichment targets: revenue-source fields, IRS BMF classification.
Decision Cockpit
One-Stop Donor, Research, and Peer Context Hub
| Decision Lens | Signal | What to Inspect Next |
|---|---|---|
| Legitimacy | Significant Concerns | Good filing record; 2 red flags identified |
| Mission spend | 75% to programs | Excellent |
| Financial durability | Grade C | 3 stored filing years |
| Peer context | Compare with River Of Life Community Church | South Dakota and Education context |
Trust Check
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N Sioux City, SD nonprofitsEducation in South Dakota
Education in South Dakota
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Education spending
Best Education charities in South Dakota
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Friends Of North Sioux Citycommunity Library Inc directs 75% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Friends Of North Sioux Citycommunity Library Inc
Friends Of North Sioux Citycommunity Library Inc (EIN: 205738227) is a nonprofit organization based in N Sioux City, SD, classified under NTEE code B12. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Friends Of North Sioux Citycommunity Library Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Friends Of North Sioux Citycommunity Library Inc is a micro nonprofit that has been operating for 20 years, with 3 years of IRS 990 filings on record (2011–2013). Revenue has grown at a compound annual rate of -19.4%.
Key Financial Metrics (2013)
From the most recent IRS 990 filing on record:
| Total Revenue | $67K |
| Total Expenses | $541K |
| Surplus / Deficit | $-473,520 |
| Total Assets | $59K |
| Net Assets | $59K |
| Operating Margin | -705.3% |
| Months of Reserves | 1.3 months |
Financial Health Grade: C
In 2013, Friends Of North Sioux Citycommunity Library Inc reported a deficit of $474K with expenses exceeding revenue, holds 1.3 months of operating reserves (limited).
Financial Trends
Over 3 years of filings (2011–2013), Friends Of North Sioux Citycommunity Library Inc's revenue has declined at a compound annual growth rate (CAGR) of -19.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2013 | -52.8% | +17058.2% | -88.9% |
| 2012 | +37.7% | +290.9% | +35.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2006 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Friends Of North Sioux Citycommunity Library Inc with a Mission Score of 40 out of 100 (Fair). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 75%
- fundraising: 10%
According to IRS 990 filings, Friends Of North Sioux Citycommunity Library Inc allocates its expenses as follows: admin: 15%, programs: 75%, fundraising: 10%. With 75% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2013)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $474K, with expenses exceeding revenue.
Executive Compensation Analysis
Officer compensation has consistently been reported as 0% across all available filings, indicating that no executive salaries were paid, which is positive for resource allocation.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Friends Of North Sioux Citycommunity Library Inc's IRS 990 filings:
- Latest filing shows $0 revenue and $0 assets, indicating potential dormancy or cessation of operations.
- Significant fluctuation in expenses across years (e.g., $806 in 2011 vs. $540,655 in 2013) without detailed breakdown raises questions about spending consistency and purpose.
Strengths
The following positive indicators were identified for Friends Of North Sioux Citycommunity Library Inc:
- Consistently reported 0% officer compensation, indicating no executive salaries were paid.
- No reported liabilities across all filing periods, suggesting good financial management in avoiding debt.
Frequently Asked Questions about Friends Of North Sioux Citycommunity Library Inc
Is Friends Of North Sioux Citycommunity Library Inc a legitimate charity?
Friends Of North Sioux Citycommunity Library Inc (EIN: 205738227) is a registered tax-exempt nonprofit based in South Dakota. Our AI analysis gives it a Mission Score of 40/100. It has 3 years of IRS 990 filings on record. 2 red flags identified. 2 strengths noted. Financial health grade: C.
How does Friends Of North Sioux Citycommunity Library Inc spend its money?
Friends Of North Sioux Citycommunity Library Inc directs 75% of its spending to programs and services. Fundraising costs 10%. This exceeds the 65% industry benchmark.
Are donations to Friends Of North Sioux Citycommunity Library Inc tax-deductible?
Friends Of North Sioux Citycommunity Library Inc is registered as a tax-exempt nonprofit (EIN: 205738227). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Friends Of North Sioux Citycommunity Library Inc's spending goes to programs?
Friends Of North Sioux Citycommunity Library Inc directs 75% to programs, 10% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Friends Of North Sioux Citycommunity Library Inc compare to similar nonprofits?
With a transparency score of 40/100 (Fair), Friends Of North Sioux Citycommunity Library Inc is near average for NTEE category B12 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Friends Of North Sioux Citycommunity Library Inc located?
Friends Of North Sioux Citycommunity Library Inc is headquartered in N Sioux City, South Dakota and files with the IRS under EIN 205738227. It is classified under NTEE code B12.
How many years of IRS 990 filings does Friends Of North Sioux Citycommunity Library Inc have?
Friends Of North Sioux Citycommunity Library Inc has 3 years of IRS 990 filings on record at NonprofitSpending. Additional filing years may become available as the IRS releases new data.
What caused the drastic decline to $0 revenue and assets in the latest filing?
The provided data does not specify the reason for the sudden drop to zero revenue and assets. This significant change from previous years' activity suggests a potential cessation of operations or a major organizational event.
Is Friends Of North Sioux Citycommunity Library Inc still operational?
Based on the latest filing showing $0 in revenue and assets, it is highly questionable whether the organization is still actively operational. Further investigation beyond the provided IRS 990 data would be needed to confirm its current status.
How did the organization manage its expenses in periods with significant revenue, such as 2012?
In 2012, the organization reported $142,173 in revenue against $3,151 in expenses, indicating a very low expense ratio relative to income. This suggests efficient management of funds during that period, or that a significant portion of revenue was retained as assets.
Filing History
IRS 990 filing history for Friends Of North Sioux Citycommunity Library Inc showing financial trends over 3 years of public records:
Over 3 years of IRS 990 filings (2011–2013), Friends Of North Sioux Citycommunity Library Inc's revenue has declined by 35%, moving from $103K to $67K. Total assets decreased by 84.9% over the same period, from $393K to $59K. Total functional expenses rose by 66978.8%, from $806 to $541K. In its most recent filing year (2013), Friends Of North Sioux Citycommunity Library Inc reported a deficit of $474K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2013 | $67K | $541K | $59K | $0 | — | View 990 |
| 2012 | $142K | $3K | $533K | $0 | — | View 990 |
| 2011 | $103K | $806 | $393K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2013: Revenue of $67K, expenses of $541K, and assets of $59K (revenue -52.8% year-over-year).
- 2012: Revenue of $142K, expenses of $3K, and assets of $533K (revenue +37.7% year-over-year).
- 2011: Revenue of $103K, expenses of $806, and assets of $393K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Friends Of North Sioux Citycommunity Library Inc:
Data Sources and Methodology
This transparency report for Friends Of North Sioux Citycommunity Library Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.