Highland City Library Foundation
Highland City Library Foundation reports zero revenue and assets in latest period, with minimal historical spending.
EIN: 208882885 · Highland, UT · NTEE: B117 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Expenses | $25 |
| Program Spending | 100% |
| Net Assets | $51K |
| Transparency Score | 40/100 |
Is Highland City Library Foundation Legit?
Significant Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Highland City Library Foundation directs 100% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Highland City Library Foundation
Highland City Library Foundation (EIN: 208882885) is a nonprofit organization based in Highland, UT, classified under NTEE code B117. 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 Highland City Library Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Highland City Library Foundation is a micro nonprofit that has been operating for 19 years.
Key Financial Metrics (2011)
From the most recent IRS 990 filing on record:
| Total Revenue | $11K |
| Total Expenses | $25 |
| Surplus / Deficit | +$11K |
| Total Assets | $51K |
| Net Assets | $51K |
| Operating Margin | 99.8% |
| Months of Reserves | 24303.8 months |
Financial Health Grade: A
In 2011, Highland City Library Foundation reported a surplus of $11K with revenue exceeding expenses, holds 24303.8 months of operating reserves (strong position).
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2007 |
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 Highland City Library Foundation 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: 0%
- programs: 100%
- fundraising: 0%
According to IRS 990 filings, Highland City Library Foundation allocates its expenses as follows: admin: 0%, programs: 100%, fundraising: 0%. With 100% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2011)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $11K, with revenue exceeding expenses.
Executive Compensation Analysis
Officer compensation was reported as 0% in the 2011 filing, indicating no executive salaries were paid, which is appropriate given the minimal expenses and early stage of the organization.
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 Highland City Library Foundation's IRS 990 filings:
- No recent financial activity reported ($0 revenue, $0 assets in latest period)
- Only one IRS 990 filing available, from 2011, indicating a lack of current transparency
- Significant gap between historical revenue ($10,562) and expenses ($25) in 2011, suggesting limited program spending at that time
Strengths
The following positive indicators were identified for Highland City Library Foundation:
- No executive compensation reported in the 2011 filing, indicating efficient use of funds for leadership costs at that time.
Frequently Asked Questions about Highland City Library Foundation
Is Highland City Library Foundation a legitimate charity?
Based on AI analysis of IRS 990 filings, Highland City Library Foundation (EIN: 208882885) significant concerns. Mission Score: 40/100. 3 red flags identified, 1 strength noted.
How does Highland City Library Foundation spend its money?
Highland City Library Foundation directs 100% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Highland City Library Foundation tax-deductible?
Highland City Library Foundation is registered as a tax-exempt nonprofit (EIN: 208882885). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does Highland City Library Foundation compare to similar nonprofits?
With a transparency score of 40/100 (Fair), Highland City Library Foundation is near average for NTEE category B117 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Highland City Library Foundation located?
Highland City Library Foundation is headquartered in Highland, Utah and files with the IRS under EIN 208882885. It is classified under NTEE code B117.
Is Highland City Library Foundation currently active?
Based on the latest reported revenue and assets of $0, and the absence of recent IRS 990 filings beyond 2011, it is unclear if the Highland City Library Foundation is currently active or operational.
What happened to the $50,633 in assets reported in 2011?
The latest data shows $0 in assets, suggesting the $50,633 reported in 2011 has either been spent, transferred, or is no longer held by the organization. Without more recent filings, the disposition of these assets cannot be determined.
Why is there such a large gap between revenue and expenses in the 2011 filing?
In 2011, the organization reported $10,562 in revenue but only $25 in expenses. This indicates that the vast majority of revenue was retained and contributed to the organization's asset base rather than being spent on programs or operations during that period.
Filing History
IRS 990 filing history for Highland City Library Foundation showing financial trends over 1 year of public records:
In its most recent filing year (2011), Highland City Library Foundation reported a surplus of $11K, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2011 | $11K | $25 | $51K | $0 | — | View 990 |
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Highland City Library Foundation:
Data Sources and Methodology
This transparency report for Highland City Library Foundation 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.