THE FRIENDS OF THE OAKLAND PUBLIC LIBRARY: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- THE FRIENDS OF THE OAKLAND PUBLIC LIBRARY (EIN 94-2553734)
- Tax period
- 2022-10-01 to 2023-09-30
- Filed
- 2024-03-19
- IRS object ID
- 202400799349301665
- Schema version
- 2022v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-03-19T18:24:48-04:00 | ReturnTs |
| Tax Period End | 2023-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 454570537 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARJTAX INCORPORATED | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3542 FRUITVALE- AVE PMB 227 | AddressLine1Txt |
| City | OAKLAND | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94602 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 942553734 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE FRIENDS OF THE OAKLAND PUBLIC | BusinessNameLine1Txt |
| Business Name Line2 | LIBRARY | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FRIE | BusinessNameControlTxt |
| Phone | 5104440473 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 721 WASHINGTON STREET | AddressLine1Txt |
| City | OAKLAND | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94607 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SARA JEWELL | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 5104440473 | PhoneNum |
| Signature | 2024-03-19 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | SARA | PersonFirstNm |
| Person Last | JEWELL | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARJORIE WILLIAMS-JONES | PreparerPersonNm |
| PTIN | P00564614 | PTIN |
| Phone | 5104826204 | PhoneNum |
| Preparation | 2024-03-19 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SARA JEWELL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 721 WASHINGTON STREET | AddressLine1Txt |
| City | OAKLAND | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94607 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $533,528 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS://WWW.FOPL.ORG/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1978 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO ADVANCE THE ROLE OF THE OAKLAND PUBLIC LIBRARY AS A VITAL COMMUNITY RESOURCE AND AS AN INSTITUTION CRITICAL TO THE CULTURE, EDUCATION AND WELFARE OF OUR DIVERSE COMMUNITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 3 | TotalEmployeeCnt |
| Total Volunteers | 80 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $248,301 | PYContributionsGrantsAmt |
| CY Contributions Grants | $395,123 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $65,435 | PYInvestmentIncomeAmt |
| CY Investment Income | $14,435 | CYInvestmentIncomeAmt |
| PY Other Revenue | $25,691 | PYOtherRevenueAmt |
| CY Other Revenue | $123,970 | CYOtherRevenueAmt |
| PY Total Revenue | $339,427 | PYTotalRevenueAmt |
| CY Total Revenue | $533,528 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $302,021 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $487,234 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $47,678 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $683 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $11,289 | PYOtherExpensesAmt |
| CY Other Expenses | $68,812 | CYOtherExpensesAmt |
| PY Total Expenses | $313,310 | PYTotalExpensesAmt |
| CY Total Expenses | $603,724 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $26,117 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$70,196 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,332,126 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,386,184 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $858,227 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $982,936 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $473,899 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $403,248 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO ADVANCE THE ROLE OF THE OAKLAND PUBLIC LIBRARY AS A VITAL COMMUNITY RESOURCE AND AS AN INSTITUTION CRITICAL TO THE CULTURE, EDUCATION AND WELFARE OF OUR DIVERSE COMMUNITY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $487,234 | ExpenseAmt |
| Grant | $487,234 | GrantAmt |
| Desc | GRANTS TO THE OAKLAND PUBLIC LIBRARY TO SUPPORT READING, LITERACY AND OTHER PROGRAMS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,804 | ExpenseAmt |
| Desc | NEWSLETTER TO INFORM MEMBERS ABOUT FOPL'S ACTIVITIES AS WELL AS SERVICES AND ACTIVITIES OFFERED BY THE OAKLAND PUBLIC LIBRARY. ALLOCATE OF NEWSLETTER EXPENSES FOR PROGRAM SERVICE EXPENSE. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $101,398 | ExpenseAmt |
| Desc | BOOKMARK BOOKSHOP + BOOKSHOP.ORG INTERNET SALES | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $594,436 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 26 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 3 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SARA JEWELL | PersonNm |
| Phone | 5104440473 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 721 WASHINGTON STREET | AddressLine1Txt |
| City | OAKLAND | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94607 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| KATHRYN STERBENC | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| YNEZ ARCE | ||||||
| VICE PRESIDE | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SARA JEWELL | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JENNIFER CHAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHARU MEHRA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JULIE WALDMAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANIYA GRIMM | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEPHEN COLE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RONILE LAHTI | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| POONEH KOOHYAR | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| COREY HATCHER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| REBECCA PFIFFNER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ELIZABETH FALKNER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ERICA DENNINGS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| COLLEEN HAIKES | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MIFTA CHOWDHURY | ||||||
| ASS'T TREASU | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANASTASIA YIP | ||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $130,715 | MembershipDuesAmt |
| Government Grants | $19,700 | GovernmentGrantsAmt |
| All Other Contributions | $244,708 | AllOtherContributionsAmt |
| Total Contributions | $395,123 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,435 | TotalRevenueColumnAmt |
| Exclusion | $14,435 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $123,970 | GrossSalesOfInventoryAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $123,970 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $123,970 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $533,528 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $123,970 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $14,435 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $487,234 | TotalAmt |
| Program Services | $487,234 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,823 | TotalAmt |
| Program Services | $41,823 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $819 | TotalAmt |
| Program Services | $819 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,036 | TotalAmt |
| Program Services | $5,036 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,846 | TotalAmt |
| Program Services | $477 | ProgramServicesAmt |
| Management And General | $5,369 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100 | TotalAmt |
| Management And General | $100 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $896 | TotalAmt |
| Program Services | $896 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,622 | TotalAmt |
| Program Services | $12,398 | ProgramServicesAmt |
| Management And General | $1,224 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,069 | TotalAmt |
| Program Services | $1,069 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,964 | TotalAmt |
| Program Services | $41,964 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,532 | TotalAmt |
| Program Services | $1,620 | ProgramServicesAmt |
| Management And General | $1,912 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,783 | TotalAmt |
| Program Services | $1,100 | ProgramServicesAmt |
| Fundraising | $683 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $603,724 | TotalAmt |
| Program Services | $594,436 | ProgramServicesAmt |
| Management And General | $8,605 | ManagementAndGeneralAmt |
| Fundraising | $683 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $436,048 | BOYAmt |
| EOY | $151,199 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $885,847 | BOYAmt |
| EOY | $1,224,724 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,134 | BOYAmt |
| EOY | $5,164 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,559 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $7,559 | LandBldgEquipAccumDeprecAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,097 | BOYAmt |
| EOY | $5,097 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,332,126 | BOYAmt |
| EOY | $1,386,184 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | -$1,470 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $858,227 | BOYAmt |
| EOY | $984,406 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $858,227 | BOYAmt |
| EOY | $982,936 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $473,899 | BOYAmt |
| EOY | $403,248 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $473,899 | BOYAmt |
| EOY | $403,248 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,332,126 | BOYAmt |
| EOY | $1,386,184 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$70,196 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$455 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
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 | $190,086 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $229,849 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $296,351 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $248,301 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $395,123 | CurrentTaxYearAmt |
| Total | $1,359,710 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $190,086 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $229,849 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $296,351 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $248,301 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $395,123 | CurrentTaxYearAmt |
| Total | $1,359,710 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $134,769 | SubstantialContributorsTotAmt |
| Public Support Total170 | $1,224,941 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11,952 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,341 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,843 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,550 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,435 | CurrentTaxYearAmt |
| Total | $44,121 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $1,403,831 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $562,124 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.87260 | PublicSupportCY170Pct |
| Public Support PY170 | 0.86050 | 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 | SUPPLEMENTAL INFORMATION | FormAndLineReferenceDesc |
| Explanation | 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 |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,588 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,588 | DepreciationAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $971 | OtherCostOrOtherBasisAmt |
| Depreciation | $971 | DepreciationAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OAKLAND PUBLIC LIBRARY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 125 14TH STREET | AddressLine1Txt |
| City | OAKLAND | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94612 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 946000384 | RecipientEIN |
| IRC Section | GOV | IRCSectionDesc |
| Cash Grant | $487,234 | CashGrantAmt |
| Purpose Of Grant | LITERACY SUPPORT | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 4, PART IV | FormAndLineReferenceDesc |
| Explanation | 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 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 6 | 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 |
| FORM 990, PAGE 6, PART VI, LINE 11B | 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. |
| FORM 990, PAGE 6, PART VI, LINE 19 | DOCUMENTS AVAILABLE UPON REQUEST. |
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