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Friends of the Modesto Library

EIN 77-0038333 · Modesto, CA

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

LegitimacyPassesRegistration and standingFinancial healthGood75 out of 100GovernanceGood74 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

FOML promotes goodwill and support for the Modesto Library, stimulates awareness of the library and its needs, encourages gifts of time and money to the library, and seeks sources of cultural and educational programs for the library.

Income
$1.9 million
Spending
$573,428
Spent on programs
93%
Reserves
2.7 months of spending
Largest source of income
donations and private grants, 95%
Employees
0
Volunteers
55

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 35

    Spendable reserves would cover 2.7 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 70% of income.

  • Income trend

    15 of 15

    Income rose 139% on the year before.

  • Spending floor

    15 of 15

    93% of spending went to programs and raising each dollar of donations cost 1 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

Good: 74 out of 100.

  • Independent board

    25 of 25

    16 of 16 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a 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

    0 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 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 (2)
  1. $500,000 spent. Renovation of the 50-year-old Modesto Library is primarily funded by public funds. Friends of the Modesto Library added a major fundraising campaign to its services in order to provide funding for enhancements to the library spaces beyond the public funding available for the basic renovation. Enhancements will include upgraded furnishings and technology. Our efforts will fund multiple enhancements for the children's library as well as meeting, teaching and study spaces.
  2. $35,054 spent. Financial support was provided to the programs of the Modesto Library to encourage reading and promote literacy. Around 1700 hours of volunteer time added to our support of library programs. Funding and volunteer hours supported Maker Space supplies and equipment to provide STEAM activities. Books were given to children through programs including the Dia de Los Ninos event, the Juvenile Justice Center Book Club, the Imagination Library and the Summer Reading program. Volunteers of the Dewey Crew and Yarning with Friends provided regular volunteer service to support the work of library staff.

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

  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 October 13, 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 November 6, 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 October 13, 2026.

  4. 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.

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

    Recognized by the IRS since October 1985.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 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.