Nonprofit · EIN 23-7367635
FRIENDS OF THE NAPA CITY COUNTY LIBRARY
Tax-exempt · NAPA, CA 94559
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $134,401 | $119,079 | $15,322 | $112,788 | $0 | $112,788 |
| March 31, 2025 | 990 | $128,867 | $127,347 | $1,520 | $97,463 | $0 | $97,463 |
| March 31, 2024 | 990 | $103,486 | $110,233 | -$6,747 | $95,944 | $0 | $95,944 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $40,688
- Membership dues
- $6,608
- Program service revenue
- $92,612
- Investment income
- $1,101
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $61,372
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $33,589
- Salaries, compensation and benefits (total)
- $36,271
- Professional fundraising fees
- $0
- Program services (functional)
- $114,365
- Management and general (functional)
- $4,714
Balance sheet and other
- Total assets, start of year
- $97,463
- Total assets, end of year
- $112,788
- Total liabilities, end of year
- $0
- Net assets, end of year
- $112,788
- Gross unrelated business income
- $1,101
- Gross receipts
- $134,401
- Employees
- 1
- Volunteers
- 70
- Year formed
- 1974
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended March 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Glenn Lustig | Director Trustee or director | 0 | $0 |
| Joan Cohn | Director Trustee or director | 0 | $0 |
| Sidney Odom | Director Trustee or director | 0 | $0 |
| Lori Bowling | Director Trustee or director | 0 | $0 |
| Shari Sanguinetti | Director Trustee or director | 0 | $0 |
| Courtney Henderson | Director Trustee or director | 0 | $0 |
| John Flemer | Director Trustee or director | 0 | $0 |
| Skip Keyser | Director Trustee or director | 0 | $0 |
| Ken DeJarnette | President Officer | 0 | $0 |
| Jeanine Layland | Treasurer Officer | 0 | $0 |
| Barbara Stone | Assistant Treasurer/Corresponding Secretary Officer | 0 | $0 |
| Sandy Fagan | Vice President Officer | 0 | $0 |
| Kathy Oates | Recording Secretary Officer | 0 | $0 |
| Justyn Hegreberg | Director Former | 0 | $0 |
990 for the year ended March 31, 2025: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Glenn Lustig | Director Trustee or director | 0 | $0 |
| Joan Cohn | Director Trustee or director | 0 | $0 |
| Sidney Odom | Director Trustee or director | 0 | $0 |
| Lori Bowling | Director Trustee or director | 0 | $0 |
| Justyn Hegreberg | Book Sale Chair Trustee or director | 0 | $0 |
| Shari Sanguinetti | Director Trustee or director | 0 | $0 |
| Ken DeJarnette | Director Trustee or director | 0 | $0 |
| Courtney Henderson | Director Trustee or director | 0 | $0 |
| John Flemer | Director Trustee or director | 0 | $0 |
| Jeanine Layland | Vice President Officer | 0 | $0 |
| Barbara Stone | Assistant Treasurer/Corresponding Secretary Officer | 0 | $0 |
| Sandy Fagan | President Officer | 0 | $0 |
| Skip Keyser | Treasurer Officer | 0 | $0 |
| Kathy Oates | Recording Secretary Officer | 0 | $0 |
990 for the year ended March 31, 2024: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lee Milovich | Membership Chair Trustee or director | 0 | $0 |
| Joan Cohn | Director Trustee or director | 0 | $0 |
| Sidney Odom | Director Trustee or director | 0 | $0 |
| Lori Bowling | Director Trustee or director | 0 | $0 |
| Justyn Hegreberg | Book Sale Chair Trustee or director | 0 | $0 |
| Shari Sanguinetti | Director Trustee or director | 0 | $0 |
| Ken DeJarnette | Director Trustee or director | 0 | $0 |
| Courtney Henderson | Director Trustee or director | 0 | $0 |
| Sandy Fagan | President Officer | 0 | $0 |
| Jeanine Layland | Vice President Officer | 0 | $0 |
| Skip Keyser | Treasurer Officer | 0 | $0 |
| Will Spence | Assistant Treasurer Officer | 0 | $0 |
| Kathy Oates | Recording Secretary Officer | 0 | $0 |
| Barbara Stone | Corresponding Secretary Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 580 COOMBS ST, NAPA, CA 94559-3340
- Principal officer (990 for 2025)
- Jeanine Layland, 580 Coombs Street, Napa, CA 94559
- Signed the 990
- Jeanine Layland, Treasurer
- Phone
- (707) 227-4112
- Website
- folnapa.org
California records
California keeps its own records of charities and corporations. Search them by EIN 23-7367635 or by the name FRIENDS OF THE NAPA CITY COUNTY LIBRARY.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Organization conducts sales of donated books and related materials. Proceeds for sales are contributed to the Napa County Library and/or other literacy-supporting organizations for purchase of books, audio-visual materials, equipment (including computers and software), infrastructure) such as book shelving, and funding events such as the Napa County Library Adult, Teen and Children's Summer Reading Programs.
Program accomplishments
- Friends of the Napa City-County Library conducts sales of donated books and related materials. The proceeds from these sales are contributed to the Napa County Library and/or other literacy-supporting organizations for the purchase of books, audio-visual materials, equipment (including computers & software), infrastructure (such as book shelving), and to fund events such as the Napa County Library Adult, Teen and Children's Summer Reading programs.Expenses $114,365 · grants $61,372 · revenue $134,401
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in March, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | March 31, 2026 | August 17, 2026 | 990 on file |
| 2024 | March 31, 2025 | August 15, 2025 | 990 on file |
| 2023 | March 31, 2024 | August 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7367635
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1974
- Accounting year ends
- March
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $112,788
- Income (IRS master file)
- $134,401
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $134,401 | $119,079 | $112,788 | XML |
| 990 | March 2025 | $128,867 | $127,347 | $97,463 | XML |
| 990 | March 2024 | $103,486 | $110,233 | $95,944 | XML |
| 990 | March 2023 | $98,664 | $114,596 | $102,632 | IRS |
| 990 | March 2022 | – | – | – | IRS |
| 990 | March 2021 | – | – | – | IRS |
| 990 | March 2019 | – | – | – | IRS |
| 990 | March 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7367635).
Questions about FRIENDS OF THE NAPA CITY COUNTY LIBRARY
- What is the EIN of FRIENDS OF THE NAPA CITY COUNTY LIBRARY?
- The employer identification number (EIN) of FRIENDS OF THE NAPA CITY COUNTY LIBRARY is 23-7367635.
- Is FRIENDS OF THE NAPA CITY COUNTY LIBRARY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1974.
- Are donations to FRIENDS OF THE NAPA CITY COUNTY LIBRARY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF THE NAPA CITY COUNTY LIBRARY file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRIENDS OF THE NAPA CITY COUNTY LIBRARY due?
- The return for tax year 2026 (the year ending March 31, 2027) is due August 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF THE NAPA CITY COUNTY LIBRARY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended March 2026.
- Who is the principal officer of FRIENDS OF THE NAPA CITY COUNTY LIBRARY?
- The 990 for the year ended March 31, 2026 names Jeanine Layland.
- Who are the officers and directors of FRIENDS OF THE NAPA CITY COUNTY LIBRARY?
- The 990 for the year ended March 31, 2026 lists 14 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF THE NAPA CITY COUNTY LIBRARY have?
- On its 990 for the year ended March 31, 2026 it reported revenue of $134,401, expenses of $119,079 and total assets of $112,788 at year end.
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