Nonprofit · EIN 23-7013987
FRIENDS OF THE AIKEN COUNTY PUBLIC LIBRARY
Tax-exempt · AIKEN, SC 29804
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $237,177 | $418,401 | -$181,224 | $2,819,190 | $0 | $2,819,190 |
| December 31, 2024 | 990 | $820,177 | $53,984 | $766,193 | $2,891,049 | $0 | $2,891,049 |
| December 31, 2023 | 990 | $128,342 | $75,634 | $52,708 | $2,012,969 | $0 | $2,012,969 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $52,395
- Membership dues
- $49,064
- Program service revenue
- $0
- Investment income
- $183,489
- Net gain from sales of assets
- $88,341
- Other revenue
- $1,293
Expenses
- Grants and similar amounts paid
- $389,287
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $2,602
- Program services (functional)
- $389,287
- Management and general (functional)
- $29,114
Balance sheet and other
- Total assets, start of year
- $2,891,049
- Total assets, end of year
- $2,819,190
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,819,190
- Net assets without donor restrictions
- $1,891,373
- Net assets with donor restrictions
- $927,817
- Gross receipts
- $437,957
- Employees
- 0
- Volunteers
- 15
- Year formed
- 1975
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARILYN PALLADINO | PRESIDENT Officer | 20 | $0 |
| MAUREEN LAWRENCE | VICE PRESIDE Officer | 8 | $0 |
| CHERYL CRAWFORD | SECRETARY Officer | 2 | $0 |
| CATHY MCHUGH | TREASURER Officer | 10 | $0 |
| JAMES MOOR | CHAIR OF FIN Trustee or director | 8 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARILYN PALLADINO | PRESIDENT Trustee or director, Officer | 20 | $0 |
| MAUREEN LAWRENCE | VICE PRESIDENT Trustee or director, Officer | 8 | $0 |
| CATHY MCHUGH | TREASURER Trustee or director, Officer | 10 | $0 |
| CHERYL CRAWFORD | SECRETARY Trustee or director, Officer | 2 | $0 |
| JAMES MOOR | CHAIRMAN OF THE FINANCE COMMITTEE Trustee or director | 8 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VICTORIA HAMPTON | PRESIDENT Trustee or director, Officer | 1 | $0 |
| MARILYN PALLADINO | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| CATHY MCHUGH | TREASURER Trustee or director, Officer | 1 | $0 |
| CATHERINE MOORE | SECRETARY Trustee or director, Officer | 1 | $0 |
| RHONDA RAY | OFFICER AT LARGE Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 7041, AIKEN, SC 29804-7041
- In care of
- % ELAINE KJELLQUIST
- Mailing address (990-N for 2015)
- PO Box 7041, Aiken SC 29804
- Principal officer (990 for 2025)
- MARILYN PALLADINO, PO BOX 7041, AIKEN, SC 29804
- Principal officer (990-N for 2015)
- Elaine Kjellquist, 191 Aberdeen Dr, Aiken SC 29803
- Signed the 990
- MARILYN PALLADINO, PRESIDENT
- Phone
- (803) 226-0843
- Website
- AIKENLIBRARYFRIENDS.COM
- Return prepared by
- OVERSTREET & ASSOCIATES CPAS LLC
Mission
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 TO 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.
Program accomplishments
- IN 2025, FRIENDS OF THE AIKEN COUNTY LIBRARY FULLY FUNDED 148 PROGRAMS FOR THE LIBRARY AND PARTIALLY FUNDED ANOTHER 132 PROGRAMS, WHICH ACCOUNTED FOR 60% OF ALL LIBRARY PROGRAMS. FRIENDS OF THE LIBRARY ALSO PROVIDES FUNDING FOR THE LIBRARY'S CAPITAL NEEDS.Expenses $95,539 · grants $95,539
- AFTER COMPLETION OF PRIOR RENOVATIONS IN 2023, IN PARTNERSHIP WITH AIKEN COUNTY GOVERNMENT, THE FRIENDS OF THE LIBRARY IS COMMITTED TO FUNDING UP TO 1,000,000 OF AN ADDITIONAL 3,000,000 RENOVATIONS. PRIOR TO THE MID-YEAR AVAILABILITY OF AIKEN COUNTY FUNDING, THE FRIENDS OF THE LIBRARY HAS PREFUNDED PROJECT DESIGN COSTS OF 60,000 AND A LARGE LANDSCAPING PROJECT OF 112,000. THE PROJECT BEGAN IN 2025 AND SHOULD BE COMPLETED IN 2027.Expenses $145,123 · grants $145,123
- FRIENDS OF THE LIBRARY PROVIDE FUNDING FOR THE LANDSCAPING MAINTENANCE NEEDS OF THE AIKEN COUNTY LIBRARY.Expenses $16,507 · grants $16,507
- RETURN OF PROPERTY BACK TO AIKEN COUNTY GOVERNMENTExpenses $132,118 · grants $132,118
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7013987
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1975
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,819,190
- Income (IRS master file)
- $437,957
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $237,177 | $418,401 | $2,819,190 | XML |
| 990 | December 2024 | $820,177 | $53,984 | $2,891,049 | XML |
| 990 | December 2023 | $128,342 | $75,634 | $2,012,969 | XML |
| 990 | December 2022 | $203,619 | $415,067 | $1,789,643 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2015 Officer: Elaine Kjellquist | December 31, 2015 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7013987).
Questions about FRIENDS OF THE AIKEN COUNTY PUBLIC LIBRARY
- What is the EIN of FRIENDS OF THE AIKEN COUNTY PUBLIC LIBRARY?
- The employer identification number (EIN) of FRIENDS OF THE AIKEN COUNTY PUBLIC LIBRARY is 23-7013987.
- Is FRIENDS OF THE AIKEN COUNTY PUBLIC LIBRARY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1975.
- Are donations to FRIENDS OF THE AIKEN COUNTY PUBLIC LIBRARY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF THE AIKEN COUNTY PUBLIC LIBRARY file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRIENDS OF THE AIKEN COUNTY PUBLIC LIBRARY due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF THE AIKEN COUNTY PUBLIC LIBRARY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FRIENDS OF THE AIKEN COUNTY PUBLIC LIBRARY?
- The 990 for the year ended December 31, 2025 names MARILYN PALLADINO.
- Who are the officers and directors of FRIENDS OF THE AIKEN COUNTY PUBLIC LIBRARY?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF THE AIKEN COUNTY PUBLIC LIBRARY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $237,177, expenses of $418,401 and total assets of $2,819,190 at year end.
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