Skip to the page content
Passes our checks

Friends of the Library S S C

EIN 16-6053263 · Corning, NY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood79 out of 100GovernanceNot ratedThe short tax form does not cover thisImpact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE PRIMARY EXEMPT PURPOSE OF THIS ORGANIZATION IS FUNDRAISING TO CONTRIBUTE TO THE SOUTHEAST STEUBEN COUNTY LIBRARY TO ASSIST WITH THE PURCHASES WHICH WOULD OTHERWISE BE OUTSIDE THE SCOPE OF THE NORMAL LIBRARY BUDGET. THE FUNDS ARE USED FOR LIBRARY NEEDS WHICH INCLUDE THE PURCHASE OF BOOKS, FACILITY NEEDS, AND SERVICES PROVIDED TO THE GENERAL PUBLIC TO STIMULATE GIFT GIVING, TO ENRICH THE CULTURAL OPPORTUNITIES TO CITIZENS SERVICED BY THE LIBRARY.

Income
$69,878
Spending
$63,558
Reserves
3.7 months of spending
Largest source of income
other income, 95%

Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 79 out of 100.

  • Reserves

    20 of 35

    Spendable reserves would cover 3.7 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 9% of income.

Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.

Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $60,000 spent. SUPPORT PROVIDED THROUGH THE SALE OF BOOKS AND DONATIONS IN THE AMOUNT OF $60,000 FOR THE 2025 FISCAL YEAR WILL BE DIVIDED AMOUNG THE FOLLOWING PROGRAMS: TO FILL IN THE LOSS OF REVENUE DUE TO THE "NO FINES" POLICY, TO PURCHASE LIBRARY MATERIALS FOR CHILDREN'S AND ADULT PROGRAMS OFFERED BOTH IN THE LIBRARY AND DURING OUTREACH PROGRAMS SUCH AS THE COFFEE, TEA, AND ENGLISH LITERACY PROGRAM, SUMMER READING PROGRAM, CREATIVE WRITING WORKSHOPS, AND DELIVERY OF BOOKS TO HOMEBOUND RESIDENTS. THE LIBRARY SERVES OVER 50,000 CITIZENS ANNUALLY.
  2. $1,275 spent. BOOKS FOR BABIES: - PROVIDES BOOKS TO NEW MOTHERS AT LOCAL HOSPITAL ALONG WITH INFORMATION ON PROGRAMS OFFERED BY THE LIBRARY TO ENCOURAGE THEM TO READ TO THEIR CHILDREN THEREBY TEACHING THEM TO LOVE READING.
  3. $361 spent. BOOKS SANDWICHED IN - SERVES APPROXIMATELY 80 PEOPLE. THIS IS A 6 WEEK PROGRAM - BOOKS ARE CHOSEN IN ADVANCE AND LOCAL DIGNITARIES PROVIDE A REVIEW FOR THOSE PRESENT.

Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since July 1963.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.