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        <ProgramServicesAmt>477</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5369</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>100</TotalAmt>
        <ManagementAndGeneralAmt>100</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>896</TotalAmt>
        <ProgramServicesAmt>896</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>13622</TotalAmt>
        <ProgramServicesAmt>12398</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1224</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>1069</TotalAmt>
        <ProgramServicesAmt>1069</ProgramServicesAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>41964</TotalAmt>
        <ProgramServicesAmt>41964</ProgramServicesAmt>
      </OccupancyGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>3532</TotalAmt>
        <ProgramServicesAmt>1620</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1912</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <InsuranceGrp>
        <TotalAmt>1783</TotalAmt>
        <ProgramServicesAmt>1100</ProgramServicesAmt>
        <FundraisingAmt>683</FundraisingAmt>
      </InsuranceGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>603724</TotalAmt>
        <ProgramServicesAmt>594436</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8605</ManagementAndGeneralAmt>
        <FundraisingAmt>683</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>436048</BOYAmt>
        <EOYAmt>151199</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>885847</BOYAmt>
        <EOYAmt>1224724</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>5134</BOYAmt>
        <EOYAmt>5164</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>7559</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>7559</LandBldgEquipAccumDeprecAmt>
      <OtherAssetsTotalGrp>
        <BOYAmt>5097</BOYAmt>
        <EOYAmt>5097</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>1332126</BOYAmt>
        <EOYAmt>1386184</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <EOYAmt>-1470</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <GrantsPayableGrp>
        <BOYAmt>858227</BOYAmt>
        <EOYAmt>984406</EOYAmt>
      </GrantsPayableGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>858227</BOYAmt>
        <EOYAmt>982936</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>473899</BOYAmt>
        <EOYAmt>403248</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>473899</BOYAmt>
        <EOYAmt>403248</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1332126</BOYAmt>
        <EOYAmt>1386184</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-70196</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>-455</PriorPeriodAdjustmentsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc6">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>190086</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>229849</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>296351</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>248301</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>395123</CurrentTaxYearAmt>
        <TotalAmt>1359710</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>190086</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>229849</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>296351</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>248301</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>395123</CurrentTaxYearAmt>
        <TotalAmt>1359710</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>134769</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>1224941</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>11952</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>12341</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2843</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2550</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>14435</CurrentTaxYearAmt>
        <TotalAmt>44121</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>1403831</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>562124</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.87260</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.86050</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>SUPPLEMENTAL INFORMATION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FRIENDS OF THE OAKLAND PUBLIC LIBRARY WAS ACKNOWLEDGED BY IRS IN MARCH OF 1979 AS A 501C3 PUBLIC CHARITY UNDER SECTION 170(B)(1)(A)(VI). THE CURRENT PUB 78 DATABASE RECORD CONTINUES TO SHOW THE AGENCY UNDER THAT SECTION. THE 990S FILED FOR THE FISCAL YEARS FROM AT FYE2002SEPT THROUGH FYE2022SEPT WERE PREPARED REPORTING THE AGENCY AS SECTION 509(A)(2). AS THE AGENCY DOES MEET THE STANDARD UNDER SECTION 170(B)(1)(A)(VI) AND THAT IS HOW IT WAS ORIGINALLY APPROVED, THE AGENCY WILL NOW REPORT UNDER THAT STANDARD, STARTING WITH THIS REPORT FOR THE FISCAL YEAR ENDING SEPT 2023.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc3">
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>6588</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>6588</DepreciationAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>971</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>971</DepreciationAmt>
      </EquipmentGrp>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc4">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>OAKLAND PUBLIC LIBRARY</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>125 14TH STREET</AddressLine1Txt>
          <CityNm>OAKLAND</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94612</ZIPCd>
        </USAddress>
        <RecipientEIN>946000384</RecipientEIN>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>487234</CashGrantAmt>
        <PurposeOfGrantTxt>LITERACY SUPPORT</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>1</Total501c3OrgCnt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 4, PART IV</FormAndLineReferenceDesc>
        <ExplanationTxt>IT IS F.O.P.L.'S POLICY TO DESIGNATE THE AMOUNT AND USE OF FUNDS TO BE GRANTED TO THE OAKLAND PUBLIC LIBRARY CONSISTENT WITH THE MISSION OF F.O.P.L. AND ITS BY-LAWS. TOTAL AMOUNT OF GRANTS: GENERALLY EQUAL TO CURRENT NET ANNUAL REVENUES (WHILE MAINTAINING A RESERVE APPROXIMATELY EQUAL TO ONE YEAR'S NET REVENUES) GUIDELINES: IN GENERAL, FOPL FUNDS ACTIVITIES WHICH ARE ABOVE AND BEYOND THOSE REASONABLY EXPECTED TO BE FUNDED BY THE CITY OF OAKLAND, SUCH AS NORMAL OPERATING COSTS INCLUDING LABOR COSTS, BOOKS AND MATERIALS. FOPL FUNDS PURCHASES OF FURNITURE AND FIXTURES, ACTIVITIES SUCH AS COMMUNITY OUTREACH PROGRAMS (E.G., NATIONAL LIBRARY WEEK AND CHILDREN'S SUMMER READING) AND SPECIAL COLLECTIONS OR REFERENCE MATERIAL WHICH ARE BENEFICIAL TO THE COMMUNITIES SERVED, BUT OUTSIDE THE MEANS OF THE LIBRARY'S OPERATING BUDGET. FOPL PROVIDES SUPPORT FOR SPECIAL ACTIVITIES THROUGH THE LIBRARY DIRECTOR'S FUND AND SUPPORT FOR LIBRARIANS THROUGH LIBRARY SCHOOL SCHOLARSHIPS. THE BOARD APPROVES THE GRANTS. THE TREASURER IS RESPONSIBLE FOR DISTRIBUTING THE GRANTS TO THE LIBRARY IN ACCORDANCE WITH THE MEMORANDUM OF UNDERSTANDING BETWEEN THE LIBRARY AND F.O.P.L., AND THE F.O.P.L. EXPENDITURE POLICY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERSHIP IS OPEN TO ANY PERSON OR GROUP INTERESTED IN SUPPORTING THE PURPOSES OF FOPL. MEMBERSHIP DUES ARE 25 PER YEAR FOR INDIVIDUALS, 15 FOR SENIORS, 65 YEARS OR OLDER, AND FULL-TIME STUDENTS; OTHER MEMBERSHIP CATEGORIES RANGING FROM 35 TO 1,000 OR MORE ARE ALSO AVAILABLE. THE MEMBERSHIP APPLICATION IS AVAILABLE AT WWW.FOPL.ORG OR BY REQUEST TO FOPL AT 721 WASHINGTON ST, OAKLAND, CA 94607 OR BY CALLING 510-444-0473</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD IS INFORMED EACH YEAR OF THE TIMELINE FOR PREPARATION AND FILING OF THE ANNUAL RETURN AND OF ANY SIGNIFICANT ISSUES CONTAINED IN THE ANNUAL RETURN. THE BOARD TREASURER AND ASSISTANT TREASURER REVIEW THE 990 AND THE BOARD RECEIVES A COPY BEFORE IT IS FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
