FRIENDS OF THE LIBRARY INC: Form 990EZ, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- FRIENDS OF THE LIBRARY INC (EIN 58-6067231)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-08-29
- IRS object ID
- 202312419349200116
- Schema version
- 2021v4.0
- 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 | 2023-08-29T11:04:06-04:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 581094351 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCNAIR MCLEMORE MIDDLEBROOKS & CO LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | POST OFFICE BOX ONE | AddressLine1Txt |
| City | MACON | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 312020001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 586067231 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDS OF THE LIBRARY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FRIE | BusinessNameControlTxt |
| Phone | 4787877043 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 18175 | AddressLine1Txt |
| City | MACON | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 31209 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CLAUDIA KEHL | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 4787877043 | PhoneNum |
| Signature | 2023-08-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | CLAUDIA | PersonFirstNm |
| Person Last | KEHL | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RONALD K BUSBY | PreparerPersonNm |
| PTIN | P00074786 | PTIN |
| Phone | 4787466277 | PhoneNum |
| Preparation | 2023-08-29 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | WWW.FRIENDSOFTHELIBRARYMACON.COM | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $103,447 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $14,770 | ContributionsGiftsGrantsEtcAmt |
| Investment Income | $2,055 | InvestmentIncomeAmt |
| Fundraising Gross Income | $86,622 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $12,064 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $74,558 | SpecialEventsNetIncomeLossAmt |
| Total Revenue | $91,383 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $25,000 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $1,250 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $15,750 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $255 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $9,694 | OtherExpensesTotalAmt |
| Total Expenses | $51,949 | TotalExpensesAmt |
| Excess Or Deficit For Year | $39,434 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $291,746 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | -$6,437 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $324,743 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $291,746 | BOYAmt |
| EOY | $283,490 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $41,253 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $291,746 | BOYAmt |
| EOY | $324,743 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $291,746 | BOYAmt |
| EOY | $324,743 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | TO RAISE FUNDS FOR THE PUBLIC LIBRARY SYSTEM | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | TO RAISE FUNDS FOR THE PUBLIC LIBRARY SYSTEM | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $25,000 | GrantsAndAllocationsAmt |
| Program Service Expenses | $50,699 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $50,699 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (16 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| WENDY CASSIDY | ||
| BOARD MEMBER | 10.00 | $0 |
| TERRY HOLLAND | ||
| PRESIDENT | 3.00 | $0 |
| LISE DAYAN | ||
| BOARD MEMBER | 1.00 | $0 |
| LARRY CALDWELL | ||
| BOARD MEMBER | 2.00 | $0 |
| DIANNE BRANNON | ||
| BOARD MEMBER | 10.00 | $0 |
| SALLY HEARD | ||
| BOARD MEMBER | 2.00 | $0 |
| CLAUDIA KEHL | ||
| TREASURER | 10.00 | $0 |
| PAT BOYD | ||
| BOARD MEMBER | 2.00 | $0 |
| DUNCAN MCDOWELL | ||
| BOARD MEMBER | 1.00 | $0 |
| JOHN DEEGAN | ||
| BOARD MEMBER | 20.00 | $0 |
| MARY ANN LEE | ||
| PRESIDENT EL | 10.00 | $0 |
| CATHY IVEY | ||
| SECRETARY | 5.00 | $0 |
| JACK CARTWRIGHT | ||
| BOARD MAMBER | 1.00 | $0 |
| FRAN DELAPERRIERE | ||
| BOARD MAMBER | 1.00 | $0 |
| DARLENE GREER | ||
| BOARD MEMBER | 1.00 | $0 |
| RALPH JORDAN | ||
| BOARD MEMBER | 1.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CLAUDIA KEHL | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 18175 | AddressLine1Txt |
| City | MACON | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 31209 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4789724240 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $33,681 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $39,585 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,029 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $30,990 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,770 | CurrentTaxYearAmt |
| Total | $131,055 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $79,025 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $77,315 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $42,528 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $44,155 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $88,677 | CurrentTaxYearAmt |
| Total | $331,700 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $112,706 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $116,900 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $54,557 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $75,145 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $103,447 | CurrentTaxYearAmt |
| Total | $462,755 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $462,755 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,466 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,343 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,215 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,919 | CurrentTaxYearMinus1YearAmt |
| Total | $8,943 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,466 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,343 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,215 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,919 | CurrentTaxYearMinus1YearAmt |
| Total | $8,943 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $115,172 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $119,243 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $56,772 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $77,064 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $103,447 | CurrentTaxYearAmt |
| Total | $471,698 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98100 | PublicSupportCY509Pct |
| Public Support PY509 | 0.97970 | PublicSupportPY509Pct |
| Investment Income CY | 0.02000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.02000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | OLD BOOK SALE | Event1Nm |
| Gross Receipts Event1 | $86,622 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $86,622 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $12,064 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $86,622 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $86,622 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $12,064 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $12,064 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $74,558 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 10 | CLASS OF ACTIVITY: GENERAL PURPOSE NAME: MIDDLE GEORGIA REGIONAL LIBRARY ADDRESS: 1180 WASHINGTON AVENUE MACON, GA 31201 CASH CONTRIBUTION: 25,000 |
| FORM 990-EZ, PART I, LINE 16 | EXPENSES WATER 334 ELECTRIC 1,951 INTERNET & PHONE 3,116 GARBAGE 2,196 MISCELLANEOUS 1,039 NON-INVESTMENT DEPRECIATION 1,058 TOTAL 9,694 |
| FORM 990-EZ, PART I, LINE 20 | UNREALIZED LOSS -6,437 |
| FORM 990-EZ, PART II, LINE 24 | BOOKSTORE RENOVATION 0 42,311 LESS ACCUMULATED DEPRECIATION 0 1,058 TOTAL 0 41,253 |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | DUE TO EXTREME CONFUSION CAUSED BY THE PRIOR ACCOUNTING FIRM CEASING OPERATIONS WITHOUT NOTICE AND HAVING TO MAKE A CHANGE IN ACCOUNTING FIRMS THE DUE DATE FOR FILING FORM 990 WAS OVERLOOKED. THE TAXPAYER HAS A HISTORY OF TIMELY FILED RETURNS AND HAS TAKEN STEPS AND ENGAGED ANOTHER FIRM TO HANDLE THEIR FINANCIAL STATEMENT AND TAX COMPLIANCE TO PREVENT THIS OCCURING IN THE FUTURE AND REQUESTS THAT THE PENALTY FOR NOT TIMELY FILING THEIR RETURN BE ABATED. | ExplanationTxt |
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