Nonprofit · EIN 88-2453123
FRIENDS OF THE PUBLIC LIBRARY OF JOHNSTON COUNTY AND SMITHFIELD
Tax-exempt · SMITHFIELD, NC 27577
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $6,655 | $1,305 | $5,350 | $11,783 | $0 | $11,783 |
| December 31, 2023 | 990-EZ | $4,975 | $6,857 | -$1,882 | $6,433 | $0 | $6,433 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,000
- Membership dues
- $482
- Program service revenue
- $0
- Investment income
- $0
- Net income from fundraising events
- $5,173
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $443
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $35
- Printing, publications and postage
- $827
- Program services (functional)
- $443
Balance sheet and other
- Total assets, start of year
- $6,433
- Total assets, end of year
- $11,783
- Total liabilities, end of year
- $0
- Net assets, end of year
- $11,783
- Cash, savings and investments
- $11,783
- Gross receipts
- $6,655
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-EZ for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| John Owens | Secretary | 3 | $0 |
| Billie Lawson | President | 3 | $0 |
| Kathryn Shirley | Treasurer | 5 | $0 |
| Shellie Kolesar | Membership | 5 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| John Owens | President | 5 | $0 |
| Billie Lawson | Vice President | 1 | $0 |
| Kathryn Shirley | Treasurer | 5 | $0 |
| Shellie Kolesar | Membership | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 305 E MARKET ST, SMITHFIELD, NC 27577-3919
- Mailing address (990-N for 2025)
- 305 E Market St, Smithfield NC 27577
- Principal officer (990-N for 2025)
- Billie Lawson, 95 Powell Dr, Smithfield NC 27577
- Signed the 990-EZ
- Kathryn Shirley, Treasurer
- Phone
- (984) 985-2665
Mission
Seeks to stimulate public interest in and support for reading and library services, facilities, and needs.
Program accomplishments
- This year we supported the library by supporting staff appreciation via monthly treats brought in for the library staff. We concentrated on rebuilding our funds for grants in 2025.Expenses $443
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-N on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 88-2453123
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B11)
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: Billie Lawson | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2024 | $6,655 | $1,305 | $11,783 | IRS |
| 990-EZ | December 2023 | $4,975 | $6,857 | $6,433 | XML |
| 990-EZ | December 2022 | – | – | – | 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 88-2453123).
Questions about FRIENDS OF THE PUBLIC LIBRARY OF JOHNSTON COUNTY AND SMITHFIELD
- What is the EIN of FRIENDS OF THE PUBLIC LIBRARY OF JOHNSTON COUNTY AND SMITHFIELD?
- The employer identification number (EIN) of FRIENDS OF THE PUBLIC LIBRARY OF JOHNSTON COUNTY AND SMITHFIELD is 88-2453123.
- Is FRIENDS OF THE PUBLIC LIBRARY OF JOHNSTON COUNTY AND SMITHFIELD tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to FRIENDS OF THE PUBLIC LIBRARY OF JOHNSTON COUNTY AND SMITHFIELD tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF THE PUBLIC LIBRARY OF JOHNSTON COUNTY AND SMITHFIELD file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of FRIENDS OF THE PUBLIC LIBRARY OF JOHNSTON COUNTY AND SMITHFIELD due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF THE PUBLIC LIBRARY OF JOHNSTON COUNTY AND SMITHFIELD last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of FRIENDS OF THE PUBLIC LIBRARY OF JOHNSTON COUNTY AND SMITHFIELD?
- The 990-N for 2025 names Billie Lawson.
- Who are the officers and directors of FRIENDS OF THE PUBLIC LIBRARY OF JOHNSTON COUNTY AND SMITHFIELD?
- The 990-EZ for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF THE PUBLIC LIBRARY OF JOHNSTON COUNTY AND SMITHFIELD have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $6,655, expenses of $1,305 and total assets of $11,783 at year end.
Other nonprofits in SMITHFIELD
- PUBLIC LIBRARY OF JOHNSTON COUNTY AND SMITHFIELD EIN 56-0858378 · last filed 990 for 2025
- JOHNSTON COMMUNITY COLLEGE FOUNDATION INC EIN 58-1663605 · last filed 990 for 2025
- ELLA ANN L & FRANK B HOLDING FOUNDATION EIN 56-2002528 · last filed 990-PF for 2025
- JOHNSTON COUNTY EDUCATION FOUNDATION INC EIN 58-1923670 · last filed 990 for 2025
- NEUSE CHARTER SCHOOL FACILITIES INC EIN 27-3755771 · last filed 990 for 2020
- SMITHFIELD-SELMA HIGH SCHOOL SPARTAN BOOSTER ASSOCIATION EIN 56-1855534 · last filed 990-EZ for 2025
- NOT EASILY BROKEN N E B EIN 27-0645915 · last filed 990-N for 2024
- SETH MITCHELL FOUNDATION EIN 71-0913010 · last filed 990-N for 2024