Friends & Foundation of the San Francisco Public Library
Public records show a registered, tax-exempt organization in good standing.
What it says it does
See Schedule OFriends supports the free public libraries of San Francisco. We provide funding and conduct advocacy and outreach to ensure that all people have equal access to the information, resources and support that our libraries provide. Friends believes that libraries are anchors for thriving neighborhoods, and that an excellent library system is critical to the health of our city.
- Income
- $4.9 million
- Spending
- $3.5 million
- Spent on programs
- 77%
- Reserves
- 12 months of spending
- Largest source of income
- donations and private grants, 75%
- Employees
- 25
- Volunteers
- 165
- Highest pay
- $186,691, director of finance & admin.
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
Strong: 100 out of 100. Higher than 91% of charities in its peer group (education, $1m to $10m).
Reserves
35 of 35Spendable reserves would cover 12.0 months of spending.
Debt
20 of 20It owes 9% of what it owns.
Living within its means
15 of 15Income exceeded spending by 27% of income.
Income trend
15 of 15Income rose 45% on the year before.
Spending floor
15 of 1577% of spending went to programs and raising each dollar of donations cost 15 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
Strong: 100 out of 100. Higher than 74% of charities in its peer group (education, $1m to $10m).
Independent board
25 of 2517 of 17 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited 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 (4)
- $1.4 million spent. Library Support Program:Friends has an annual direct support program that funds various library programs, resources, and equipment. As a community foundation, Friends awards support to the SFPL for innovative, free programs and services that are open to everyone across San Francisco in the areas of: children and teens, neighborhood branches, arts and culture, exhibitions, careers and jobs support, ESL, new immigrant support, technology and media learning, remote outreach (bookmobiles), and special collections and infrastructure support for affinity centers throughout the Main Library. Examples of popular programs that rely almost exclusively on Friends' support are One City One Book, the Summer Stride Reading and STEM Program, Tricycle Music Festival, and the publication of At the Library, a free newsletter of activities at the Main Library and the 27 branches. Friends' funds also support professional development for library staff, including paying for specialized training and conferences and grants to Librarians to pilot new innovative services that if successful, are often expanded system wide. And finally, Friends support includes additional funds for the library to promote free programs among identified groups of high-need residents, including contracting digital marketing expertise. Through Friends, community members express their support and aspirations for the SFPL as: - Persuasive Advocates committed to a strong and responsive library with reliable public funding. - Engaged Champions advancing the SFPL's mission for community literacy and expansive free resources and opportunities for everyone.- Generous investors bridging the funding gap between what the city provides and the cost of additional programs, resources, and services that San Franciscans want and need.
- $908,068 spent. Community Book Program: Through ongoing efforts to support the library, Friends connects readers with inexpensive and free books. Each year, through its Community Book Program ("CBP"), Friends takes in over one million donated books and media, which it in turn resells to the public through two bookstores, online sales, and a number of specialty book sales (including some of the largest book sales on the West Coast). The SFPL also selectively acquires rare books from Friends that enhance SFPL's collections. Many books are also donated to schools and other non-profit organizations through Friends' CBP. Friends re-engineered what has been known as Books Operations into the Book Program, embracing its activities more accurately and fueling its growth as a valuable community asset that supports SFPL's mission for literacy and literary engagement. The Book Programs' four fundamental goals balance literacy and a national model for environmental responsibility. These goals are to: - Increase access to low-cost books and media through multiple venues of convenience and affordability. - Redirect free books from the traditional market to underserved and low-income children and families.- Promote literary engagement through free literary activities. - Keep more than one million books and media out of landfill and recycling plants each year.
- $282,205 spent. Advocacy Program:Friends continues the tradition of active and vocal support to ensure excellence in library services for all users. Friends' long and successful track record includes its critical role in passing five ballot measures over the last 30 years. Through its advocacy efforts, Friends helped pass a $106 million bond measure to build and refurbish 24 neighborhood branch libraries city-wide (2000, Prop A), championing the Library Preservation Fund, ensuring increased library hours, services and budget (1994, Prop E); spearheading the legislative campaign to build a $109.5 million new Main Library (1988, Prop A) and securing over $9.7 million in state funding. In 2007, Friends helped pass a measure (Prop D) that will bring in over $1.2 billion to the library by renewing the Library Preservation Fund and most recently in 2022, passed the third version of the Library Preservation Fund (Prop F) securing twenty-five years of public funding. We continue to work with elected officials, community groups, and the library administration to ensure a premier library system for San Francisco.
- $100,888 spent. Volunteer Program:Friends has a robust volunteer program which helps support the CBP, library and Friends' literary events, and contribute to our library advocacy efforts by educating the public about the Library Preservation Fund as well as promoting patronage of the twenty-eight libraries in San Francisco. In FY 24/25, the program was supported by a total of 165 volunteers who contributed a total of 12,682 volunteer hours valued at $509,055. The Lisa Brown & Daniel Handler Writer's Residency Program:Made possible by the generosity of Daniel Handler and Lisa Brown, the residency is designed to provide five writers with free, adequate, and accessible space in which to produce creative work, and to connect them with the San Francisco Public Library to produce and share their work in the community. The resident authors work in designated artist space (the writers hive) at the Friends office where they have 24-hour unlimited access to the office and all the amenities and supplies of the office. Each resident is connected to a branch library as the resident writer/creator for the purpose of highlighting their talents and engaging with the library patrons.
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 April 1963.
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.