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Friends of the Aiken County Public Library

EIN 23-7013987 · Aiken, SC

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

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceWeak48 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO ESTABLISH CLOSER RELATIONS WITH THE AIKEN COUNTY PUBLIC LIBRARY AND THE COMMUNITY WHICH IT SERVES; TO PROMOTE INFORMED INTEREST IN THE LIBRARY'S FUNCTIONS, RESOURCES, SERVICES, AND NEEDS; TO CONFER WITH AND SUPPORT THE WORK OF THE STAFF OF THE LIBRARY AND THE AIKEN COUNTY LIBRARY COMMISSION IN MATTERS RELATING TO THE WELFARE OF THE INSTITUTIONS; AND TO SUPPORT SUCH PROGRAMS OR ACTIVITIES THAT SHALL BE FOR THE IMPROVEMENT OR EXTENSION OF THE LIBRARY'S SERVICES OR NEEDS.

Income
$820,177
Spending
$53,984
Spent on programs
69%
Reserves
Over 10 years of spending
Largest source of income
donations and private grants, 87%
Employees
0
Volunteers
15

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 100 out of 100.

  • Reserves

    35 of 35

    Spendable reserves would cover more than ten years of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 93% of income.

  • Income trend

    15 of 15

    Income rose 539% on the year before.

  • Spending floor

    15 of 15

    69% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 48 out of 100.

  • Independent board

    25 of 25

    5 of 5 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, 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. $27,209 spent. FRIENDS OF THE AIKEN COUNTY LIBRARY PROVIDE FUNDING FOR THE SUMMER READING PROGRAM, FUNDING AS NEEDED FOR THE CHILDREN'S BEFORE KINDERGARTEN PROGRAM, AND OTHER LIBRARY PROGRAM NEEDS AS NECESSARY.
  2. $1,499 spent. IN PARTNERSHIP WITH AIKEN COUNTY GOVERNMENT, THE FRIENDS OF THE LIBRARY COMMITTED TO FUNDING UP TO $1,000,000 AS PART OF A $3,000,000 RENOVATION OF THE LIBRARY. THE RENOVATION INCLUDES A NEW ADA COMPLIANT ELEVATOR, NEW SAFER FRONT STEPS, MORE STUDY AND CONFERENCE ROOMS, AND MORE EFFICIENT UTILIZATION OF SPACE. THE PROJECT BEGAN IN 2019 AND WAS COMPLETED IN 2023.
  3. $8,683 spent. FRIENDS OF THE LIBRARY PROVIDE FUNDING FOR THE LANDSCAPING NEEDS OF THE AIKEN COUNTY LIBRARY.

Source: Form 990 for the year ending December 31, 2024, 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 May 1975.

    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.