Liabilities / Assets
31st percentile
Higher debt load relative to assets than 31% of similar nonprofits.
EIN 23-7351482 • 501(c)3 • Philadelphia, PA
Profile
Ffl, founded in 1973, is an independent non-profit organization that supports the 54-branch free library system by establishing and assisting a network of neighborhood-based friends groups who strengthen and steward their local library, advocating for stable, equitable and significant library services for the city's children and adults.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
31st percentile
Higher debt load relative to assets than 31% of similar nonprofits.
Liabilities / Revenue
48th percentile
Higher debt load relative to revenue than 48% of similar nonprofits.
Net Margin
6th percentile
Higher net margin than 6% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
20th percentile
Faster asset growth than 20% of similar nonprofits.
Revenue Growth
2nd percentile
Faster revenue growth than 2% of similar nonprofits.
Assets
Up$1,195,778
Up $916,786 (+329%) from 2022
Liabilities
Up$9,551
Up $7,946 (+495%) from 2022
Net Assets
Up$1,186,227
Up $908,840 (+328%) from 2022
Revenue
Down$147,942
Down $21,948 (-13%) from 2022
Expenses
Up$230,293
Up $99,447 (+76%) from 2022
Net Income
Down-$82,351
Down $121,395 (-311%) from 2022
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Ffl, founded in 1973, is an independent non-profit organization that supports the 54-branch free library system by establishing and assisting a network of neighborhood-based friends groups who strengthen and steward their local library, advocating for stable, equitable and significant library services for the city's children and adults.
Friends of the free library of philadelphia, inc. (the organization), founded in 1973, is an independent, nonprofit organization that supports the 54-branch free library system by establishing and assisting a network of neighborhood-based friends groups who strengthen and steward their local library; advocating for stable, equitable and significant library services for the city of philadelphias children and adults.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $1,043,227 | $1,043,542 | ▲ $315 |
| Inventories for Sale or Use | $115,849 | $112,756 | ▼ $3,093 |
| Cash and Non-Interest-Bearing Accounts | $112,741 | $35,413 | ▼ $77,328 |
| Other Notes and Loans Receivable, Net | $11,708 | $4,067 | ▼ $7,641 |
| Total Assets | $1,285,417 | $1,195,778 | ▼ $89,639 |
| Other Assets Total | $1,892 | - | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $14,942 | $9,551 | ▼ $5,391 |
| Other Liabilities | $1,897 | - | - |
| Total Liabilities | $16,839 | $9,551 | ▼ $7,288 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,268,578 | $1,186,227 | ▼ $82,351 |
| Total Net Assets Fund Balance | $1,268,578 | $1,186,227 | ▼ $82,351 |
| Total Liabilities and Net Assets / Fund Balance | $1,285,417 | $1,195,778 | ▼ $89,639 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | - | $39,912 | $39,912 |
| Equipment | - | $26,844 | $26,844 |
| Name | Title |
|---|---|
| Linda Colwell-smith | Co-chair of |
| Yvette Hill Robinson | Co-chair of |
| Anna Steiner | Director |
| Betty Baurfort | Director |
| Erme Maula | Director |
| Jan Leseur | Director |
| Alice Wells | Secretary |
| Myra Parker | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $159,309 |
| Other Expenses | $70,984 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $132,197 | $14,689 | - | $146,886 |
| Fees for Services Other | $28,107 | $3,123 | - | $31,230 |
| Fees for Services Accounting | $18,022 | $2,003 | - | $20,025 |
| Payroll Taxes | $11,181 | $1,242 | - | $12,423 |
| Office Expenses | $7,832 | $870 | - | $8,702 |
| Other Expenses | $3,899 | $433 | - | $4,332 |
| Insurance | $3,795 | $422 | - | $4,217 |
| Information Technology | $2,230 | $248 | - | $2,478 |
| Total Functional Expenses | $207,263 | $23,030 | $0 | $230,293 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $312,793 |
| Expenses per Audited Statements | $230,293 |
| Total Expenses per Form 990 | $230,293 |
| Expenses Not Reported on Form 990 | $82,500 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The 990 was emailed to the board for approval prior to filing.”
“The board signs a form annually disclosing any potential conflicts of interest.”
“The board reviews all key employee salaries.”
“The board reviews all key employee salaries.”
“The board allows governing document disclosures only upon request.”
“Friends of the free library of philadelphia, inc. (the organization), founded in 1973, is an independent, nonprofit organization that supports the 54-branch free library system by establishing and assisting a network of neighborhood-based friends groups who strengthen and steward their local library; advocating for stable, equitable and significant library services for the city of philadelphias children and adults.”
“Community outreach and friends groups as the umbrella organization to 54 affiliate library friends groups, the community outreach programs function is to establish new groups and build the capacity of existing groups by recruiting and training volunteer leaders who are committed to assisting their local library branch through the purchase of books and other materials, and the sponsorship of relevant educational programs. Open, well-functioning and highly utilized libraries are modern day community centers that provide public computers and free world-wide web access, and act as safe havens for children and youth and learning centers for new americans and job-seekers. Libraries help stabilize neighborhoods, especially those at-risk. Through training, enhancement techniques and technical support, the organization builds leaders by assisting friends groups to develop the civic and organizational skills needed to effectively set and meet their goals to promote, advocate for, and expand library services. The organizations 2009 publication library friends; a best practices manual, provides an operational guide for groups of all capacities in order to aid and increase their activities and stewardship. Book program the book corner continues as a vibrant hub to receive and resell good quality books at modest prices in support of the mission of the organization. The organization and groups of neighborhood stewards, in collaboration with the free library of philadelphia, will continue to emphasize and advocate for cutting edge services; and continue to educate citizens and elected officials - enhancing their understanding of the value of the public library in the life of the city of philadelphia and the region.”
“Payroll processing fees 1,117 124 0 professional fees 26,990 2,999 0 total 28,107 3,123 0”
“The organization is a non-profit organization that is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. Accordingly, no provision for income taxes has been made in the accompanying financial statements. Management evaluated the organization's tax positions and concluded that the organization had taken no uncertain tax positions that require adjustment to the financial statements. Generally, the organization is no longer subject to income tax examinations by the u.s. Federal, state or local tax authorities for years before 2022.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/ActivityOrMissionDesc | 0 | FRIENDS OF THE FREE LIBRARY OF PHILADELPHIA, INC. (THE ORGANIZATION), FOUNDED IN 1973, IS AN INDEPENDENT, NONPROFIT ORGANIZATION THAT SUPPORTS THE 54-BRANCH FREE LIBRARY SYSTEM BY ESTABLISHING AND ASSISTING A NETWORK OF NEIGHBORHOOD-BASED FRIENDS GROUPS WHO STRENGTHEN AND STEWARD THEIR LOCAL LIBRARY; ADVOCATING FOR STABLE, EQUITABLE AND SIGNIFICANT LIBRARY SERVICES FOR THE CITY OF PHILADELPHIAS CHILDREN AND ADULTS. |
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| IRS990/Desc | 0 | COMMUNITY OUTREACH AND FRIENDS GROUPS AS THE UMBRELLA ORGANIZATION TO 54 AFFILIATE LIBRARY FRIENDS GROUPS, THE COMMUNITY OUTREACH PROGRAMS FUNCTION IS TO ESTABLISH NEW GROUPS AND BUILD THE CAPACITY OF EXISTING GROUPS BY RECRUITING AND TRAINING VOLUNTEER LEADERS WHO ARE COMMITTED TO ASSISTING THEIR LOCAL LIBRARY BRANCH THROUGH THE PURCHASE OF BOOKS AND OTHER MATERIALS, AND THE SPONSORSHIP OF RELEVANT EDUCATIONAL PROGRAMS. OPEN, WELL-FUNCTIONING AND HIGHLY UTILIZED LIBRARIES ARE MODERN DAY COMMUNITY CENTERS THAT PROVIDE PUBLIC COMPUTERS AND FREE WORLD-WIDE WEB ACCESS, AND ACT AS SAFE HAVENS FOR CHILDREN AND YOUTH AND LEARNING CENTERS FOR NEW AMERICANS AND JOB-SEEKERS. LIBRARIES HELP STABILIZE NEIGHBORHOODS, ESPECIALLY THOSE AT-RISK. THROUGH TRAINING, ENHANCEMENT TECHNIQUES AND TECHNICAL SUPPORT, THE ORGANIZATION BUILDS LEADERS BY ASSISTING FRIENDS GROUPS TO DEVELOP THE CIVIC AND ORGANIZATIONAL SKILLS NEEDED TO EFFECTIVELY SET AND MEET THEIR GOALS TO PROMOTE, ADVOCATE FOR, AND EXPAND LIBRARY SERVICES. THE ORGANIZATIONS 2009 PUBLICATION LIBRARY FRIENDS; A BEST PRACTICES MANUAL, PROVIDES AN OPERATIONAL GUIDE FOR GROUPS OF ALL CAPACITIES IN ORDER TO AID AND INCREASE THEIR ACTIVITIES AND STEWARDSHIP. BOOK PROGRAM THE BOOK CORNER CONTINUES AS A VIBRANT HUB TO RECEIVE AND RESELL GOOD QUALITY BOOKS AT MODEST PRICES IN SUPPORT OF THE MISSION OF THE ORGANIZATION. THE ORGANIZATION AND GROUPS OF NEIGHBORHOOD STEWARDS, IN COLLABORATION WITH THE FREE LIBRARY OF PHILADELPHIA, WILL CONTINUE TO EMPHASIZE AND ADVOCATE FOR CUTTING EDGE SERVICES; AND CONTINUE TO EDUCATE CITIZENS AND ELECTED OFFICIALS - ENHANCING THEIR UNDERSTANDING OF THE VALUE OF THE PUBLIC LIBRARY IN THE LIFE OF THE CITY OF PHILADELPHIA AND THE REGION. |
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| IRS990/MissionDesc | 0 | FRIENDS OF THE FREE LIBRARY OF PHILADELPHIA, INC. (THE ORGANIZATION), FOUNDED IN 1973, IS AN INDEPENDENT, NONPROFIT ORGANIZATION THAT SUPPORTS THE 54-BRANCH FREE LIBRARY SYSTEM BY ESTABLISHING AND ASSISTING A NETWORK OF NEIGHBORHOOD-BASED FRIENDS GROUPS WHO STRENGTHEN AND STEWARD THEIR LOCAL LIBRARY; ADVOCATING FOR STABLE, EQUITABLE AND SIGNIFICANT LIBRARY SERVICES FOR THE CITY OF PHILADELPHIAS CHILDREN AND ADULTS. |
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| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 12423 |
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| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 15600 |
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| IRS990/PYTotalExpensesAmt | 0 | 275107 |
| IRS990/PYTotalRevenueAmt | 0 | 523266 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS A NON-PROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. GENERALLY, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2022. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FRIENDS OF THE FREE LIBRARY OF PHILADELPHIA, INC. (THE ORGANIZATION), FOUNDED IN 1973, IS AN INDEPENDENT, NONPROFIT ORGANIZATION THAT SUPPORTS THE 54-BRANCH FREE LIBRARY SYSTEM BY ESTABLISHING AND ASSISTING A NETWORK OF NEIGHBORHOOD-BASED FRIENDS GROUPS WHO STRENGTHEN AND STEWARD THEIR LOCAL LIBRARY; ADVOCATING FOR STABLE, EQUITABLE AND SIGNIFICANT LIBRARY SERVICES FOR THE CITY OF PHILADELPHIAS CHILDREN AND ADULTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | COMMUNITY OUTREACH AND FRIENDS GROUPS AS THE UMBRELLA ORGANIZATION TO 54 AFFILIATE LIBRARY FRIENDS GROUPS, THE COMMUNITY OUTREACH PROGRAMS FUNCTION IS TO ESTABLISH NEW GROUPS AND BUILD THE CAPACITY OF EXISTING GROUPS BY RECRUITING AND TRAINING VOLUNTEER LEADERS WHO ARE COMMITTED TO ASSISTING THEIR LOCAL LIBRARY BRANCH THROUGH THE PURCHASE OF BOOKS AND OTHER MATERIALS, AND THE SPONSORSHIP OF RELEVANT EDUCATIONAL PROGRAMS. OPEN, WELL-FUNCTIONING AND HIGHLY UTILIZED LIBRARIES ARE MODERN DAY COMMUNITY CENTERS THAT PROVIDE PUBLIC COMPUTERS AND FREE WORLD-WIDE WEB ACCESS, AND ACT AS SAFE HAVENS FOR CHILDREN AND YOUTH AND LEARNING CENTERS FOR NEW AMERICANS AND JOB-SEEKERS. LIBRARIES HELP STABILIZE NEIGHBORHOODS, ESPECIALLY THOSE AT-RISK. THROUGH TRAINING, ENHANCEMENT TECHNIQUES AND TECHNICAL SUPPORT, THE ORGANIZATION BUILDS LEADERS BY ASSISTING FRIENDS GROUPS TO DEVELOP THE CIVIC AND ORGANIZATIONAL SKILLS NEEDED TO EFFECTIVELY SET AND MEET THEIR GOALS TO PROMOTE, ADVOCATE FOR, AND EXPAND LIBRARY SERVICES. THE ORGANIZATIONS 2009 PUBLICATION LIBRARY FRIENDS; A BEST PRACTICES MANUAL, PROVIDES AN OPERATIONAL GUIDE FOR GROUPS OF ALL CAPACITIES IN ORDER TO AID AND INCREASE THEIR ACTIVITIES AND STEWARDSHIP. BOOK PROGRAM THE BOOK CORNER CONTINUES AS A VIBRANT HUB TO RECEIVE AND RESELL GOOD QUALITY BOOKS AT MODEST PRICES IN SUPPORT OF THE MISSION OF THE ORGANIZATION. THE ORGANIZATION AND GROUPS OF NEIGHBORHOOD STEWARDS, IN COLLABORATION WITH THE FREE LIBRARY OF PHILADELPHIA, WILL CONTINUE TO EMPHASIZE AND ADVOCATE FOR CUTTING EDGE SERVICES; AND CONTINUE TO EDUCATE CITIZENS AND ELECTED OFFICIALS - ENHANCING THEIR UNDERSTANDING OF THE VALUE OF THE PUBLIC LIBRARY IN THE LIFE OF THE CITY OF PHILADELPHIA AND THE REGION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE 990 WAS EMAILED TO THE BOARD FOR APPROVAL PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE BOARD SIGNS A FORM ANNUALLY DISCLOSING ANY POTENTIAL CONFLICTS OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD REVIEWS ALL KEY EMPLOYEE SALARIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE BOARD REVIEWS ALL KEY EMPLOYEE SALARIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE BOARD ALLOWS GOVERNING DOCUMENT DISCLOSURES ONLY UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | PAYROLL PROCESSING FEES 1,117 124 0 PROFESSIONAL FEES 26,990 2,999 0 TOTAL 28,107 3,123 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART IX, LINE 11G |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LINDA COLWELL-SMITH |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CO-CHAIR OF BOARD |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2155674569 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-19 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BRINKER SIMPSON & COMPANY LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1400 N PROVIDENCE RD BLDG 2 STE 20 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MEDIA |
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| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 19063 |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-19 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CATHY SEILER CPA |
| ReturnHeader/ReturnTs | 0 | 2025-11-24T09:40:30-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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