Nonprofit · EIN 57-0761230
FRIENDS OF THE UNION COUNTY CARNEGIE LIBRARY
Tax-exempt · UNION, SC 29379
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $22,176 | $21,703 | $473 | $26,177 | $0 | $26,177 |
| December 31, 2023 | 990-EZ | $5,899 | $6,249 | -$350 | $28,340 | $0 | $28,340 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $18,903
- Membership dues
- $1,105
- Investment income
- $5
- Net income from fundraising events
- $2,163
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $800
- Occupancy
- $1,886
- Printing, publications and postage
- $102
- Other expenses
- $18,915
- Program services (functional)
- $7,854
Balance sheet and other
- Total assets, start of year
- $25,704
- Total assets, end of year
- $26,177
- Total liabilities, end of year
- $0
- Net assets, end of year
- $26,177
- Cash, savings and investments
- $8,983
- Gross receipts
- $27,176
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rebecca Rochester | President | 12 | $0 |
| Lauren Gratenstein | Tresurer | 5 | $0 |
| Margie Ruff | Secretary | 1 | $0 |
| Kristi-Ford Scale | Board Member | 1 | $0 |
| Devin Holland | Vice President | 3 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rebecca Rochester | President | 11 | $0 |
| Lauren Gratenstein | Tresurer | 5 | $0 |
| Margie Ruff | Secretary | 1 | $0 |
| Kristi-Ford Scale | Board Member | 1 | $0 |
| Devin Holland | Vice President | 3 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1153, UNION, SC 29379-1153
- In care of
- % REBECCA ROCHESTER
- Mailing address (990-N for 2024)
- PO BOX 1153, Union SC 29379
- Principal officer (990-N for 2024)
- REBECCA ROCHESTER, PO BOX 1153, Union SC 29379
- Signed the 990-EZ
- REBECCA ROCHESTER, Treasurer
- Phone
- (864) 427-7140
- Return prepared by
- ROBERTS ACCOUNTING LLC
Mission
Support of the Union County Carnegie Lib
Program accomplishments
- Direct Payments to the Union County Carnegie Library to Support Their ProgramExpenses $7,854
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 57-0761230
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 1984
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Assets (IRS master file)
- $26,177
- Income (IRS master file)
- $27,176
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $22,176 | $21,703 | $26,177 | IRS |
| 990-N for 2024 Officer: REBECCA ROCHESTER | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2023 | $5,899 | $6,249 | $28,340 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
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 57-0761230).
Questions about FRIENDS OF THE UNION COUNTY CARNEGIE LIBRARY
- What is the EIN of FRIENDS OF THE UNION COUNTY CARNEGIE LIBRARY?
- The employer identification number (EIN) of FRIENDS OF THE UNION COUNTY CARNEGIE LIBRARY is 57-0761230.
- Is FRIENDS OF THE UNION COUNTY CARNEGIE LIBRARY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1984.
- Are donations to FRIENDS OF THE UNION COUNTY CARNEGIE LIBRARY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does FRIENDS OF THE UNION COUNTY CARNEGIE LIBRARY file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of FRIENDS OF THE UNION COUNTY CARNEGIE 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 UNION COUNTY CARNEGIE LIBRARY last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of FRIENDS OF THE UNION COUNTY CARNEGIE LIBRARY?
- The 990-N for 2024 names REBECCA ROCHESTER.
- Who are the officers and directors of FRIENDS OF THE UNION COUNTY CARNEGIE LIBRARY?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF THE UNION COUNTY CARNEGIE LIBRARY have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $22,176, expenses of $21,703 and total assets of $26,177 at year end.
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