﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-01-30T14:31:15-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>630853902</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>FRICKE SWEATMON &amp; CO PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>412 2ND AVE NE</AddressLine1Txt>
        <CityNm>CULLMAN</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>35055</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>630911648</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRIENDS OF THE PUBLIC LIBRARIES OF</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>CULLMAN COUNTY</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>2563381172</PhoneNum>
      <USAddress>
        <AddressLine1Txt>200 CLARK ST NE</AddressLine1Txt>
        <CityNm>CULLMAN</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>35055</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JULIE FREEMAN</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2563381172</PhoneNum>
      <SignatureDt>2025-01-09</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CHASITY L SWEATMON</PreparerPersonNm>
      <PTIN>P00366100</PTIN>
      <PhoneNum>2567390955</PhoneNum>
      <PreparationDt>2025-01-28</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>72737</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>58800</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>40</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>13897</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>11374</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>2523</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>61363</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1538</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>275</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>93859</OtherExpensesTotalAmt>
      <TotalExpensesAmt>95672</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-34309</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>65001</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>30692</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>65001</BOYAmt>
        <EOYAmt>30692</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>65001</BOYAmt>
        <EOYAmt>30692</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>65001</BOYAmt>
        <EOYAmt>30692</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE FRIENDS OF THE PUBLIC LIBRARIES OF CULLMAN COUNTY IS A NON-PROFIT GROUP OF CITIZENS WHO BELIEVE THAT A GOOD LIBRARY IS ESSENTIAL TO THE CULTURAL, EDUCATIONAL AND ECONOMIC WELL-BEING OF CULLMAN COUNTY. THEIR MISSION IS TO WORK IN COOPERATION WITH THE LIBARIES AND LIBRARY ADMINISTRATION WITHIN CULLMAN COUNTY, IN SUPPORT OF THE LIBRARY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>IMAGINATION LIBRARY</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>IMAGINATION LIBRARY</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>93981</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>93981</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JULIE FREEMAN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EZEKIEL MCBRAYER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAIGE CLABO</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JULIE FREEMAN</PersonNm>
        <USAddress>
          <AddressLine1Txt>200 CLARK ST NE</AddressLine1Txt>
          <CityNm>CULLMAN</CityNm>
          <StateAbbreviationCd>AL</StateAbbreviationCd>
          <ZIPCd>35055</ZIPCd>
        </USAddress>
        <PhoneNum>2563381172</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus1YearAmt>73265</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>58800</CurrentTaxYearAmt>
        <TotalAmt>132065</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus1YearAmt>73265</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>58800</CurrentTaxYearAmt>
        <TotalAmt>132065</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>132065</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus1YearAmt>35</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>40</CurrentTaxYearAmt>
        <TotalAmt>75</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <CurrentTaxYearAmt>1370</CurrentTaxYearAmt>
        <TotalAmt>1370</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <TotalSupportAmt>133510</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>75</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.98920</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>MURDER MYSTERY ADVERTISING AND PROMOTION 153 EXPENSES SUPPLIES 35 AWARDS 10,175 BOOK EXPENSE 83,413 DUES 83 TOTAL 93,859</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FRIENDS OF THE PUBLIC LIBRARIES OF CULLMAN COUNTY IS A NON-PROFIT GROUP OF CITIZENS WHO BELIEVE THAT A GOOD LIBRARY IS ESSENTIAL TO THE CULTURAL, EDUCATIONAL AND ECONOMIC WELL-BEING OF CULLMAN COUNTY. THEIR MISSION IS TO WORK IN COOPERATION WITH THE LIBARIES AND LIBRARY ADMINISTRATION WITHIN CULLMAN COUNTY, IN SUPPORT OF THE LIBRARY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>IMAGINATION LIBRARY</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>