FRIENDS OF THE MT SHASTA BRANCH LIBRARY INC: Form 990EZ, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: FRIENDS OF THE MT SHASTA BRANCH LIBRARY INC (EIN 76-0753198)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2026-03-25
IRS object ID: 202630849349201618
Schema version: 2024v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990-EZ
Schedule A
Schedule O
Reasonable Cause Explanation

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-03-25T17:13:59-07:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt
Return Type	990EZ	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	760753198	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FRIENDS OF THE MT SHASTA BRANCH LIBRARY INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	FRIE	BusinessNameControlTxt
Phone	5309262031	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	515 EAST ALMA STREET	AddressLine1Txt
City	MOUNT SHASTA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	96067	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Evelyn Callas	PersonNm
Person Title	Secretary of the Board	PersonTitleTxt
Phone	5309251129	PhoneNum
Signature	2025-03-25	SignatureDt

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990-EZ IRS990EZ

Field	Value	IRS element (for citing)
Amended Return	Yes (X)	AmendedReturnInd
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Organization501c3	Yes (X)	Organization501c3Ind
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Gross Receipts	$108,226	GrossReceiptsAmt
Info In Schedule O Part I	Yes (X)	InfoInScheduleOPartIInd
Contributions Gifts Grants Etc	$97,836	ContributionsGiftsGrantsEtcAmt
Program Service Revenue	$0	ProgramServiceRevenueAmt
Membership Dues	$0	MembershipDuesAmt
Investment Income	$6,491	InvestmentIncomeAmt
Sale Of Assets Gross	$0	SaleOfAssetsGrossAmt
Cost Or Other Basis Expense Sale	$0	CostOrOtherBasisExpenseSaleAmt
Gain Or Loss From Sale Of Assets	$0	GainOrLossFromSaleOfAssetsAmt
Gaming Gross Income	$0	GamingGrossIncomeAmt
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Special Events Direct Expenses	$0	SpecialEventsDirectExpensesAmt
Special Events Net Income Loss	$0	SpecialEventsNetIncomeLossAmt
Gross Sales Of Inventory	$3,899	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$0	CostOfGoodsSoldAmt
Gross Profit Loss Sls Of Invntry	$3,899	GrossProfitLossSlsOfInvntryAmt
Other Revenue Total	$0	OtherRevenueTotalAmt
Total Revenue	$108,226	TotalRevenueAmt
Grants And Similar Amounts Paid	$400	GrantsAndSimilarAmountsPaidAmt
Benefits Paid To Or For Members	$0	BenefitsPaidToOrForMembersAmt
Salaries Other Comp Empl Bnft	$87,752	SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct	$1,716	FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint	$423	OccupancyRentUtltsAndMaintAmt
Printing Publications Postage	$29	PrintingPublicationsPostageAmt
Other Expenses Total	$14,141	OtherExpensesTotalAmt
Total Expenses	$104,461	TotalExpensesAmt
Excess Or Deficit For Year	$3,765	ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY	$231,192	NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY	$234,957	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part II	Yes (X)	InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

Field	Value	IRS element (for citing)
BOY	$233,102	BOYAmt
EOY	$238,202	EOYAmt

Land And Buildings LandAndBuildingsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$233,102	BOYAmt
EOY	$238,202	EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,910	BOYAmt
EOY	$3,245	EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

Field	Value	IRS element (for citing)
BOY	$231,192	BOYAmt
EOY	$234,957	EOYAmt

Field	Value	IRS element (for citing)
Primary Exempt Purpose	Support and management of the public library.	PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

Field	Value	IRS element (for citing)
Description Program Srvc Accom	See Schedule O, PART III, LINES 28-31	DescriptionProgramSrvcAccomTxt
Grants And Allocations	$0	GrantsAndAllocationsAmt
Program Service Expenses	$920	ProgramServiceExpensesAmt

Field	Value	IRS element (for citing)
Total Program Service Expenses	$920	TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)

TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
EVELYN CALLAS
BOARD PRESIDENT	7	$0	$0	$0
CHERYL BAUER
BOARD SECRETARY	7	$0	$0	$0
LORI CROCKETT
BOARD TREASURER, DESK CLERK	5	$6,073	$0	$0
RON OTRIN
SENIOR DESK CLERK	20	$30,683	$0	$0

Field	Value	IRS element (for citing)
Activities Not Previously Rpt	0	ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt	0	ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI	0	OrganizationHadUBIInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Organization Dissolved Etc	0	OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend	$0	DirectIndirectPltclExpendAmt
Form1120 Pol Filed	0	Form1120PolFiledInd
Made Loans To From Officers	0	MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911	$0	TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912	$0	TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955	$0	TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr	$0	TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization	$0	TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	CHERYL BAUER	PersonNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	515 EAST ALMA STREET	AddressLine1Txt
City	MOUNT SHASTA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	96067	ZIPCd

Field	Value	IRS element (for citing)
Phone	5309262031	PhoneNum

Field	Value	IRS element (for citing)
Foreign Financial Account	0	ForeignFinancialAccountInd
Foreign Office	0	ForeignOfficeInd
Donor Advised Fnds	0	DonorAdvisedFndsInd
Operate Hospital	0	OperateHospitalInd
Tanning Services Provided	0	TanningServicesProvidedInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	0	TransactionWithControlEntInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
School Operating	0	SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd Empl	NONE	PartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof Srvc	NONE	PartVIHghstPdCntrctProfSrvcTxt
Filed Schedule A	Yes (1)	FiledScheduleAInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,552	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,454	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,403	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$32,576	CurrentTaxYearMinus1YearAmt
Current Tax Year	$104,327	CurrentTaxYearAmt
Total	$148,312	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,552	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,454	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,403	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$32,576	CurrentTaxYearMinus1YearAmt
Current Tax Year	$104,327	CurrentTaxYearAmt
Total	$148,312	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$148,312	PublicSupportTotal170Amt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$828	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,106	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,847	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,573	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,899	CurrentTaxYearAmt
Total	$12,253	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$160,565	TotalSupportAmt
Gross Receipts Rltd Activities	$12,253	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.92369	PublicSupportCY170Pct
Public Support PY170	0.9012	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule A, Part II, Line 10	FormAndLineReferenceDesc
Explanation	Income from sales of donated used books, magazines and media.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990-EZ, Header, Line B	Form 990-EZ was filed with incomplete information.
Form 990-EZ, Part I, Line 16	Description;Amount^BANK SERVICE CHARGES;130\|BOOK PURCHASES;41\|DUE AND SUBSCRIPTIONS;3045\|FEES;25\|INSURANCE;4297\|SUPPLIES;6598\|MISCELLANEOUS;5^Total;14141^
Form 990-EZ, Part I, Line 20	PART 1, LINE 10: donation to Siskiyou County Library, matching First Five PART 1, LINE 7a: Income from sales of donated used books, magazines and media. No California sales tax levies for such sales by Friends of the Library organizations.
Form 990-EZ, Part II, Line 26	PART II, LINE 26a: PAYROLL LIABILITY
Schedule B, Part III	Lines 28-31 Program Service Accomplishments: The Friends support and operate the Library with funds from individual and public agencies donors and from dedicated tax revenues authorized by passage of Measure H, June 6, 2011, administered by the City of Mt. Shasta. The operations include the hiring of staff, purchase of supplies, maintenance of the premises and collections, and other activities as required or advised by the committees, council and manager of the City of Mt. Shasta, and the Siskiyou County Librarian. Library services and programs provided include circulation of book, magazines and media and in-house provisions of computers, wi-fi, newspapers, and document printing. Programs open to the public without charge include Songs and Stories and puppet shows, California Young Readers Medal Program, Summer Reading Program, Red Cross CPR Class, Astronomy Club, two folk singer presentations, cultural studies group meetings, and local artists' exhibitions. Attendance is not recorded and ranges from 10 to 60 persons. Building capacity is limited to 60 persons. Recorded expenses were $230; salary for the leader of the Summer Readinbg Program was $690. Income from copying and printing was $2,222.

Reasonable Cause Explanation ReasonableCauseExplanation

Field	Value	IRS element (for citing)
Explanation	Form 990-EZ for 2024 was filed on time but was not properly filled out by a paid preparer; therefore, an amended return is being submitted.	ExplanationTxt