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Nonprofit · EIN 57-0676988

FRIENDS OF THE SPARTANBURG COUNTY LIBRARY INC

Tax-exempt · SPARTANBURG, SC 29306

Financials

$135K$84K2022$143K$349K2023$1.5M$1.4M2024
Revenue Expenses · by fiscal year end
Financials of FRIENDS OF THE SPARTANBURG COUNTY LIBRARY INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$1,459,318$1,356,793$102,525$171,996$0$171,996
June 30, 2024990-EZ$142,868$348,523-$205,655$69,471$0$69,471
June 30, 2023990-EZ$134,826$84,272$50,554$275,126$0$275,126
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$1,320,478
Membership dues
$22,570
Program service revenue
$138,349
Investment income
$491
Other revenue
$0

Expenses

Grants and similar amounts paid
$1,309,038
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$829
Occupancy
$19,756
Program services (functional)
$1,352,029
Management and general (functional)
$4,764

Balance sheet and other

Total assets, start of year
$69,471
Total assets, end of year
$171,996
Total liabilities, end of year
$0
Net assets, end of year
$171,996
Gross receipts
$1,459,318
Employees
0
Volunteers
50
Year formed
1981
State of legal domicile
SC

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 June 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
JERRY COGANBOARD MEMBER
Trustee or director
0$0
JIM CROCKERBOARD MEMBER
Trustee or director
0$0
MAC DAVISBOARD MEMBER
Trustee or director
0$0
EUNICE KNOUSEBOARD MEMBER
Trustee or director
0$0
JOAN MITCHELLSECRETARY
Trustee or director, Officer
1$0
CHERYL MONSONPRESIDENT
Trustee or director, Officer
1$0
MARK MONSONBOARD MEMBER
Trustee or director
0$0
JOHN SCOTTBOARD MEMBER
Trustee or director
0$0
JON ZOOLEBOARD MEMBER
Trustee or director
0$0
CHARLEY KAYBOARD MEMBER
Trustee or director
0$0
DAVE PAYNEBOARD MEMBER
Trustee or director
0$0
PENNI PATTONTREASURER
Trustee or director, Officer
1$0
990-EZ for the year ended June 30, 2024: 12 people
NameTitleHours / weekCompensation
CHERYL MONSONPRESIDENT1$0
JACK RICHARDSONTREASURER1$0
MARK MONSONBOARD MEMBER0$0
CHARLEY KAYBOARD MEMBER0$0
JIM CROCKERBOARD MEMBER0$0
MAC DAVISBOARD MEMBER0$0
JOHN SCOTTBOARD MEMBER0$0
DAVE PAYNEBOARD MEMBER0$0
EUNICE KNOUSEBOARD MEMBER0$0
JON ZOOLEBOARD MEMBER0$0
PENNI PATTONBOARD MEMBER0$0
JOAN MITCHELLSECRETARY1$0
990-EZ for the year ended June 30, 2023: 12 people
NameTitleHours / weekCompensation
CHERYL MONSONPRESIDENT1$0
JACK RICHARDSONTREASURER1$0
MARK MONSONBOARD MEMBER0$0
CHARLEY KAYBOARD MEMBER0$0
TODD STEPHENSBOARD MEMBER0$0
AMANDA NEWMANBOARD MEMBER0$0
JOHN SCOTTBOARD MEMBER0$0
LAURA PERRICONEBOARD MEMBER0$0
EUNICE KNOUSEBOARD MEMBER0$0
KEN WENTZELBOARD MEMBER0$0
JON ZOOLEBOARD MEMBER0$0
PENNI PATTONBOARD MEMBER0$0

Address and contacts

Address (IRS master file)
151 S CHURCH ST, SPARTANBURG, SC 29306-3241
Principal officer (990 for 2024)
CHERYL MONSON, 151 SOUTH CHURCH STREET, SPARTANBURG, SC 293063241
Signed the 990
CHERYL MONSON, PRESIDENT
Phone
(864) 596-3507
Return prepared by
SWAIMBROWN PA

Mission

THE ORGANIZATION EXISTS TO FOSTER A CLOSER RELATIONSHIP BETWEEN THE SPARTANBURG COUNTY PUBLIC LIBRARY SYSTEM AND THE COMMUNITY IT SERVES; TO PROMOTE INFORMED PUBLIC AWARENESS OF THE LIBRARY SYSTEM'S RESOURCES, PROGRAMS, AND NEEDS; TO SUPPORT THE LIBRARY SYSTEM THROUGH GIFTS, ENDOWMENTS, AND CONTRIBUTIONS; TO ASSIST IN THE DEVELOPMENT OF EXPANDED AND IMPROVED LIBRARY SERVICES AND FACILITIES FOR SPARTANBURG COUNTY; AND TO ADVOCATE FOR THE LIBRARY SYSTEM'S CONTINUED GROWTH AND SUSTAINABILITY.

990 for the year ended June 30, 2025

Program accomplishments

  • THE ORGANIZATION PROVIDES DIRECT FINANCIAL SUPPORT TO THE SPARTANBURG COUNTY PUBLIC LIBRARY SYSTEM ("LIBRARY SYSTEM") IN FURTHERANCE OF ITS MISSION TO ENHANCE AND EXPAND LIBRARY SERVICES AND FACILITIES AVAILABLE TO THE SPARTANBURG COUNTY COMMUNITY. DURING THE FISCAL YEAR, THE ORGANIZATION MADE GRANTS AND ALLOCATIONS TO THE LIBRARY SYSTEM TOTALING $1,309,038.THE MOST SIGNIFICANT ACTIVITY DURING THE YEAR WAS THE ACQUISITION AND DONATION OF THE 2ND SPARTAN REGIMENT BATTLE FLAG, A REVOLUTIONARY WAR-ERA ARTIFACT WITH DIRECT HISTORICAL SIGNIFICANCE TO SPARTANBURG, SOUTH CAROLINA. THE LIBRARY SYSTEM'S BOARD OF TRUSTEES VOTED TO CONTRIBUTE $1,200,000 TO THE ORGANIZATION SPECIFICALLY TO FUND THIS ACQUISITION. THE FRIENDS' BOARD OF DIRECTORS SEPARATELY VOTED TO AUTHORIZE THE PURCHASE, WITH THE LIBRARY SYSTEM'S DIRECTOR RECUSED FROM THAT VOTE DUE TO HIS INSTITUTIONAL AFFILIATION, AND DESIGNATED THE COUNTY LIBRARIAN AS ITS AUTHORIZED SIGNING REPRESENTATIVE SOLELY FOR PURPOSES OF EXECUTING THE PURCHASE AGREEMENT. THE ORGANIZATION PURCHASED THE FLAG FROM ITS PRIVATE OWNERS AND IMMEDIATELY DONATED IT TO THE LIBRARY SYSTEM FOR PERMANENT PUBLIC DISPLAY, CONSISTENT WITH THE AMERICAN REVOLUTION 250TH ANNIVERSARY PROGRAMMATIC INITIATIVE. THE ORGANIZATION RETAINED NO OWNERSHIP INTEREST IN THE ARTIFACT AND DERIVED NO ECONOMIC BENEFIT FROM THE TRANSACTION.ADDITIONAL GRANTS MADE DURING THE YEAR SUPPORTED READING AND LITERACY PROGRAMS FOR CHILDREN, YOUTH, AND ADULTS ACROSS THE LIBRARY SYSTEM'S BRANCH LOCATIONS; RECOGNITION AND APPRECIATION ACTIVITIES FOR LIBRARY SYSTEM STAFF AND VOLUNTEERS WHOSE CONTRIBUTIONS FALL OUTSIDE THE LIBRARY SYSTEM'S OPERATING BUDGET; CAPITAL PROJECT CONTRIBUTIONS INCLUDING THE HEADQUARTERS PLANETARIUM PROJECT; AND THE PURCHASE OF COLLECTION ITEMS DONATED DIRECTLY TO THE LIBRARY SYSTEM UPON ACQUISITION.
    Expenses $1,321,564 · grants $1,309,038
  • THE ORGANIZATION PRODUCES AND DISTRIBUTES A QUARTERLY NEWSLETTER TO THE SPARTANBURG COMMUNITY. THE NEWSLETTER HIGHLIGHTS LIBRARY SYSTEM PROGRAMS, UPCOMING EVENTS, NEW SERVICES, BRANCH NEWS, AND COMMUNITY RESOURCES AVAILABLE THROUGHOUT SPARTANBURG COUNTY'S LIBRARY LOCATIONS. TOTAL EXPENSES FOR NEWSLETTER PRODUCTION AND DISTRIBUTION DURING THE FISCAL YEAR WERE $7,148.
    Expenses $7,148
  • THE ORGANIZATION OPERATES PAGES ON PINE, A USED BOOK STORE LOCATED IN SPARTANBURG, SOUTH CAROLINA, WHICH SERVES AS THE ORGANIZATION'S PRIMARY REVENUE-GENERATING ACTIVITY IN SUPPORT OF ITS EXEMPT MISSION. THE STORE SELLS BOOKS, MEDIA, AND OTHER MATERIALS CONSISTING ENTIRELY OF DONATIONS FROM THE PUBLIC AND DISCARDS FROM THE LIBRARY SYSTEM'S COLLECTION, ALL ACQUIRED AT NO COST TO THE ORGANIZATION. THE STORE FACILITY IS PROVIDED BY THE LIBRARY SYSTEM AT NO CHARGE, WHICH KEEPS OPERATING OVERHEAD MINIMAL AND MAXIMIZES THE PORTION OF REVENUE AVAILABLE FOR GRANTMAKING AND PROGRAM SUPPORT.THE STORE CONDUCTS ONGOING SALES THROUGHOUT THE YEAR AS WELL AS QUARTERLY SALES EVENTS OPEN TO THE GENERAL PUBLIC. MEMBERS OF THE ORGANIZATION RECEIVE ONE-DAY EARLY ACCESS TO EACH QUARTERLY SALE AS A MEMBERSHIP BENEFIT, ALONG WITH PERIODIC MAILINGS ABOUT LIBRARY SYSTEM PROGRAMS AND EVENTS. REVENUE FROM STORE OPERATIONS, SUPPLEMENTED BY MEMBERSHIP DUES AND GENERAL PUBLIC DONATIONS, FUNDS THE GRANTS AND PROGRAM ACTIVITIES DESCRIBED IN LINE 4A ABOVE AND THE NEWSLETTER DESCRIBED IN LINE 4B.DURING THE FISCAL YEAR, PAGES ON PINE GENERATED $138,349 IN PROGRAM SERVICE REVENUE AGAINST $23,317 IN DIRECT OPERATING EXPENSES, WITH NET PROCEEDS DIRECTED ENTIRELY TOWARD LIBRARY SYSTEM SUPPORT INITIATIVES CONSISTENT WITH THE ORGANIZATION'S CHARITABLE PURPOSE.
    Expenses $23,317 · revenue $138,349

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 June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990-EZ on file

IRS record

EIN
57-0676988
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1981
Accounting year ends
June
Files
Form 990 or 990-EZ
Assets (IRS master file)
$171,996
Income (IRS master file)
$1,459,318

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$1,459,318$1,356,793$171,996IRS
990-EZJune 2024$142,868$348,523$69,471IRS
990-EZJune 2023$134,826$84,272$275,126XML
990-EZJune 2022–––IRS
990-EZJune 2021–––IRS
990-EZJune 2020–––IRS
990-EZJune 2019–––IRS
990June 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 57-0676988).

Questions about FRIENDS OF THE SPARTANBURG COUNTY LIBRARY INC

What is the EIN of FRIENDS OF THE SPARTANBURG COUNTY LIBRARY INC?
The employer identification number (EIN) of FRIENDS OF THE SPARTANBURG COUNTY LIBRARY INC is 57-0676988.
Is FRIENDS OF THE SPARTANBURG COUNTY LIBRARY INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1981.
Are donations to FRIENDS OF THE SPARTANBURG COUNTY LIBRARY INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does FRIENDS OF THE SPARTANBURG COUNTY LIBRARY INC 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 SPARTANBURG COUNTY LIBRARY INC due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did FRIENDS OF THE SPARTANBURG COUNTY LIBRARY INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2025.
Who is the principal officer of FRIENDS OF THE SPARTANBURG COUNTY LIBRARY INC?
The 990 for the year ended June 30, 2025 names CHERYL MONSON.
Who are the officers and directors of FRIENDS OF THE SPARTANBURG COUNTY LIBRARY INC?
The 990 for the year ended June 30, 2025 lists 12 people; 0 received compensation from the organization.
How much revenue does FRIENDS OF THE SPARTANBURG COUNTY LIBRARY INC have?
On its 990 for the year ended June 30, 2025 it reported revenue of $1,459,318, expenses of $1,356,793 and total assets of $171,996 at year end.

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