Friends of the Spartanburg County Library Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE ORGANIZATION EXISTS TO FOSTER A CLOSER RELATIONSHIP BETWEEN THE SPARTANBURG COUNTY PUBLIC LIBRARY SYSTEM AND THE COMMUNITY IT SERVES; TO PROMOTE INFORMED PUBLIC AWARENESS OF THE LIBRARY SYSTEM'S RESOURCES, PROGRAMS, AND NEEDS; TO SUPPORT THE LIBRARY SYSTEM THROUGH GIFTS, ENDOWMENTS, AND CONTRIBUTIONS; TO ASSIST IN THE DEVELOPMENT OF EXPANDED AND IMPROVED LIBRARY SERVICES AND FACILITIES FOR SPARTANBURG COUNTY; AND TO ADVOCATE FOR THE LIBRARY SYSTEM'S CONTINUED GROWTH AND SUSTAINABILITY.
- Income
- $1.5 million
- Spending
- $1.4 million
- Spent on programs
- 100%
- Reserves
- 1.5 months of spending
- Largest source of income
- donations and private grants, 91%
- Employees
- 0
- Volunteers
- 50
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 75 out of 100.
Reserves
10 of 35Spendable reserves would cover 1.5 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 7% of income.
Income trend
15 of 15Income rose 921% on the year before.
Spending floor
15 of 15100% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Weak: 42 out of 100.
Independent board
25 of 2512 of 12 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 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)
- $1.3 million spent. THE ORGANIZATION PROVIDES DIRECT FINANCIAL SUPPORT TO THE SPARTANBURG COUNTY PUBLIC LIBRARY SYSTEM ("LIBRARY SYSTEM") IN FURTHERANCE OF ITS MISSION TO ENHANCE AND EXPAND LIBRARY SERVICES AND FACILITIES AVAILABLE TO THE SPARTANBURG COUNTY COMMUNITY. DURING THE FISCAL YEAR, THE ORGANIZATION MADE GRANTS AND ALLOCATIONS TO THE LIBRARY SYSTEM TOTALING $1,309,038.THE MOST SIGNIFICANT ACTIVITY DURING THE YEAR WAS THE ACQUISITION AND DONATION OF THE 2ND SPARTAN REGIMENT BATTLE FLAG, A REVOLUTIONARY WAR-ERA ARTIFACT WITH DIRECT HISTORICAL SIGNIFICANCE TO SPARTANBURG, SOUTH CAROLINA. THE LIBRARY SYSTEM'S BOARD OF TRUSTEES VOTED TO CONTRIBUTE $1,200,000 TO THE ORGANIZATION SPECIFICALLY TO FUND THIS ACQUISITION. THE FRIENDS' BOARD OF DIRECTORS SEPARATELY VOTED TO AUTHORIZE THE PURCHASE, WITH THE LIBRARY SYSTEM'S DIRECTOR RECUSED FROM THAT VOTE DUE TO HIS INSTITUTIONAL AFFILIATION, AND DESIGNATED THE COUNTY LIBRARIAN AS ITS AUTHORIZED SIGNING REPRESENTATIVE SOLELY FOR PURPOSES OF EXECUTING THE PURCHASE AGREEMENT. THE ORGANIZATION PURCHASED THE FLAG FROM ITS PRIVATE OWNERS AND IMMEDIATELY DONATED IT TO THE LIBRARY SYSTEM FOR PERMANENT PUBLIC DISPLAY, CONSISTENT WITH THE AMERICAN REVOLUTION 250TH ANNIVERSARY PROGRAMMATIC INITIATIVE. THE ORGANIZATION RETAINED NO OWNERSHIP INTEREST IN THE ARTIFACT AND DERIVED NO ECONOMIC BENEFIT FROM THE TRANSACTION.ADDITIONAL GRANTS MADE DURING THE YEAR SUPPORTED READING AND LITERACY PROGRAMS FOR CHILDREN, YOUTH, AND ADULTS ACROSS THE LIBRARY SYSTEM'S BRANCH LOCATIONS; RECOGNITION AND APPRECIATION ACTIVITIES FOR LIBRARY SYSTEM STAFF AND VOLUNTEERS WHOSE CONTRIBUTIONS FALL OUTSIDE THE LIBRARY SYSTEM'S OPERATING BUDGET; CAPITAL PROJECT CONTRIBUTIONS INCLUDING THE HEADQUARTERS PLANETARIUM PROJECT; AND THE PURCHASE OF COLLECTION ITEMS DONATED DIRECTLY TO THE LIBRARY SYSTEM UPON ACQUISITION. DURING THE FISCAL YEAR, THE ORGANIZATION WAS THE RECIPIENT OF A $1,200,000 CASH CONTRIBUTION FROM THE SPARTANBURG COUNTY PUBLIC LIBRARY SYSTEM ("LIBRARY SYSTEM"), A GOVERNMENTAL UNIT OF SPARTANBURG COUNTY, SOUTH CAROLINA. THE CONTRIBUTION IS REPORTED AS A CASH CONTRIBUTION ON FORM 990, PART VIII, LINE 1, AND IS DISCLOSED ON SCHEDULE B. THE LIBRARY SYSTEM'S BOARD OF TRUSTEES VOTED TO CONTRIBUTE $1,200,000 TO THE ORGANIZATION TO FUND THE ACQUISITION OF THE 2ND SPARTAN REGIMENT BATTLE FLAG, A REVOLUTIONARY WAR-ERA HISTORICAL ARTIFACT WITH DIRECT PROVENANCE AND SIGNIFICANCE TO SPARTANBURG, SOUTH CAROLINA, IN CONNECTION WITH THE AMERICAN REVOLUTION 250TH ANNIVERSARY COMMEMORATIVE INITIATIVE. THE FLAG HAD BEEN HELD IN PRIVATE OWNERSHIP AND WAS ON LOAN TO THE MUSEUM OF THE AMERICAN REVOLUTION IN PHILADELPHIA, PENNSYLVANIA FOR DISPLAY IN ITS "BANNERS OF INDEPENDENCE" EXHIBIT. THE ORGANIZATION'S BOARD OF DIRECTORS HELD A SEPARATE VOTE TO AUTHORIZE THE TRANSACTION. THE LIBRARY SYSTEM'S DIRECTOR, WHO SERVES AS A NON-VOTING EX-OFFICIO MEMBER OF THE ORGANIZATION'S BOARD PURSUANT TO ITS BYLAWS, WAS RECUSED FROM ALL DELIBERATIONS AND VOTING ON THE TRANSACTION DUE TO HIS INSTITUTIONAL AFFILIATION WITH THE LIBRARY SYSTEM. FOLLOWING BOARD AUTHORIZATION, THE ORGANIZATION DESIGNATED THE COUNTY LIBRARIAN AS ITS AUTHORIZED REPRESENTATIVE SOLELY FOR THE PURPOSE OF EXECUTING THE PURCHASE AGREEMENT ON THE ORGANIZATION'S BEHALF, PURSUANT TO A SEPARATE BOARD RESOLUTION. THE ORGANIZATION PAID $1,200,000 TO THE SELLERS AND ACQUIRED FULL RIGHTS, TITLE, AND OWNERSHIP OF THE FLAG AND ITS ACCOMPANYING PROVENANCE DOCUMENTATION. THE ORGANIZATION IMMEDIATELY DONATED THE FLAG TO THE LIBRARY SYSTEM UPON ACQUISITION FOR PERMANENT PUBLIC DISPLAY. THE ORGANIZATION RETAINED NO OWNERSHIP INTEREST IN THE ARTIFACT AND DERIVED NO ECONOMIC BENEFIT FROM EITHER THE CONTRIBUTION RECEIVED OR THE SUBSEQUENT DONATION MADE. THE $1,200,000 EXPENDITURE IS REPORTED AS A GRANT TO A GOVERNMENTAL UNIT ON FORM 990, PART IX, LINE 1, AND IS INCLUDED IN THE TOTAL GRANTS AND ALLOCATIONS FIGURE REPORTED ON FORM 990, PART III, LINE 4A. THE INFLOW AND OUTFLOW OF $1,200,000 REPRESENT THE SAME TRANSACTION AND NET TO ZERO ECONOMIC IMPACT ON THE ORGANIZATION. THE TRANSACTION WAS CONDUCTED EXCLUSIVELY IN FURTHERANCE OF THE ORGANIZATION'S EXEMPT PURPOSE OF ENHANCING AND SUPPORTING THE SPARTANBURG COUNTY PUBLIC LIBRARY SYSTEM AND ITS SERVICES AND FACILITIES FOR THE SPARTANBURG COUNTY COMMUNITY.
- $7,148 spent. THE ORGANIZATION PRODUCES AND DISTRIBUTES A QUARTERLY NEWSLETTER TO THE SPARTANBURG COMMUNITY. THE NEWSLETTER HIGHLIGHTS LIBRARY SYSTEM PROGRAMS, UPCOMING EVENTS, NEW SERVICES, BRANCH NEWS, AND COMMUNITY RESOURCES AVAILABLE THROUGHOUT SPARTANBURG COUNTY'S LIBRARY LOCATIONS. TOTAL EXPENSES FOR NEWSLETTER PRODUCTION AND DISTRIBUTION DURING THE FISCAL YEAR WERE $7,148.
- $23,317 spent. THE ORGANIZATION OPERATES PAGES ON PINE, A USED BOOK STORE LOCATED IN SPARTANBURG, SOUTH CAROLINA, WHICH SERVES AS THE ORGANIZATION'S PRIMARY REVENUE-GENERATING ACTIVITY IN SUPPORT OF ITS EXEMPT MISSION. THE STORE SELLS BOOKS, MEDIA, AND OTHER MATERIALS CONSISTING ENTIRELY OF DONATIONS FROM THE PUBLIC AND DISCARDS FROM THE LIBRARY SYSTEM'S COLLECTION, ALL ACQUIRED AT NO COST TO THE ORGANIZATION. THE STORE FACILITY IS PROVIDED BY THE LIBRARY SYSTEM AT NO CHARGE, WHICH KEEPS OPERATING OVERHEAD MINIMAL AND MAXIMIZES THE PORTION OF REVENUE AVAILABLE FOR GRANTMAKING AND PROGRAM SUPPORT.THE STORE CONDUCTS ONGOING SALES THROUGHOUT THE YEAR AS WELL AS QUARTERLY SALES EVENTS OPEN TO THE GENERAL PUBLIC. MEMBERS OF THE ORGANIZATION RECEIVE ONE-DAY EARLY ACCESS TO EACH QUARTERLY SALE AS A MEMBERSHIP BENEFIT, ALONG WITH PERIODIC MAILINGS ABOUT LIBRARY SYSTEM PROGRAMS AND EVENTS. REVENUE FROM STORE OPERATIONS, SUPPLEMENTED BY MEMBERSHIP DUES AND GENERAL PUBLIC DONATIONS, FUNDS THE GRANTS AND PROGRAM ACTIVITIES DESCRIBED IN LINE 4A ABOVE AND THE NEWSLETTER DESCRIBED IN LINE 4B.DURING THE FISCAL YEAR, PAGES ON PINE GENERATED $138,349 IN PROGRAM SERVICE REVENUE AGAINST $23,317 IN DIRECT OPERATING EXPENSES, WITH NET PROCEEDS DIRECTED ENTIRELY TOWARD LIBRARY SYSTEM SUPPORT INITIATIVES CONSISTENT WITH THE ORGANIZATION'S CHARITABLE PURPOSE.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
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 October 13, 2026.
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 November 6, 2026.
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 October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since August 1981.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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 November 4, 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.