Civic Intelligence

Friends of the Free Library of Phil

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.

1901 Vine StreetPhiladelphia, PA 19103

www.libraryfriends.info

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

31st percentile

0.01x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

48th percentile

0.06x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

6th percentile

-56%

Higher net margin than 6% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

20th percentile

-7.0%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

2nd percentile

-72%

Faster revenue growth than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

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

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2014: $373,623Liabilities 2014: $32,428Net Assets 2014: $341,1952014Assets 2015: $317,965Liabilities 2015: $15,354Net Assets 2015: $302,6112015Assets 2016: $355,377Liabilities 2016: $3,209Net Assets 2016: $352,1682016Assets 2017: $380,475Liabilities 2017: $1,033Net Assets 2017: $379,4422017Assets 2018: $349,462Liabilities 2018: $11,057Net Assets 2018: $338,4052018Assets 2021: $239,893Liabilities 2021: $1,550Net Assets 2021: $238,3432021Assets 2022: $278,992Liabilities 2022: $1,605Net Assets 2022: $277,3872022Assets 2025: $1,195,778Liabilities 2025: $9,551Net Assets 2025: $1,186,2272025

Highlighted filing

2025

Assets$1,195,778
Liabilities$9,551
Net Assets$1,186,227

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2014: $467,965Expenses 2014: $469,773Net Income 2014: -$1,8082014Revenue 2015: $276,355Expenses 2015: $314,939Net Income 2015: -$38,5842015Revenue 2016: $237,362Expenses 2016: $197,161Net Income 2016: $40,2012016Revenue 2017: $153,639Expenses 2017: $126,365Net Income 2017: $27,2742017Revenue 2018: $131,476Expenses 2018: $172,513Net Income 2018: -$41,0372018Revenue 2021: $146,131Expenses 2021: $92,619Net Income 2021: $53,5122021Revenue 2022: $169,890Expenses 2022: $130,846Net Income 2022: $39,0442022Revenue 2025: $147,942Expenses 2025: $230,293Net Income 2025: -$82,3512025

Highlighted filing

2025

Revenue$147,942
Expenses$230,293
Net Income-$82,351

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 19, 2025
Return Version
2024v5.0
Gross Receipts
$147,942
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements-$39,912$39,912
Equipment-$26,844$26,844
Compensation and Service Providers

Board Members and Trustees

NameTitle
Linda Colwell-smithCo-chair of
Yvette Hill RobinsonCo-chair of
Anna SteinerDirector
Betty BaurfortDirector
Erme MaulaDirector
Jan LeseurDirector
Alice WellsSecretary
Myra ParkerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$32,072
Program Service Revenue
$115,556
Investment Income
$314
Other Revenue
$0
All Other Contributions
$32,072
Change in Net Assets
$-82,351

Audited Revenue Reconciliation

Revenue per Audited Statements
$147,942
Revenue Not Reported on Form 990
$82,500
Total Revenue per Audited Statements
$230,442
Total Revenue per Form 990
$147,942
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The 990 was emailed to the board for approval prior to filing.

Form 990, Page 6, Part VI, Line 12C

The board signs a form annually disclosing any potential conflicts of interest.

Form 990, Page 6, Part VI, Line 15A

The board reviews all key employee salaries.

Form 990, Page 6, Part VI, Line 15B

The board reviews all key employee salaries.

Form 990, Page 6, Part VI, Line 19

The board allows governing document disclosures only upon request.

Filing and Contact Details

Filer

Filer Name
Friends of the Free Library of
EIN
23-7351482
Phone
2155674569
Address
1901 VINE STREET, PHILADELPHIA, PA 19103

Signing Officer

Name
Linda Colwell-smith
Title
Co-chair of Board
Phone
2155674569
Signed
2025-11-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Colwell-smith
Formed
1973
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
6
Volunteers
8

Preparer

Firm
Brinker Simpson & Company LLC
Address
1400 N PROVIDENCE RD BLDG 2 STE 20, MEDIA, PA 19063
Preparer
Cathy Seiler CPA
Phone
6105445900
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

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.

Form 990, Page 2, Part III, Line 4A

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.

Form 990, Part IX, Line 11G

Payroll processing fees 1,117 124 0 professional fees 26,990 2,999 0 total 28,107 3,123 0

Financial Statement Notes

Schedule D, Page 3, Part X

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.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FRIENDS 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/ExplanationTxt1COMMUNITY 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/ExplanationTxt2THE 990 WAS EMAILED TO THE BOARD FOR APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD SIGNS A FORM ANNUALLY DISCLOSING ANY POTENTIAL CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD REVIEWS ALL KEY EMPLOYEE SALARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD REVIEWS ALL KEY EMPLOYEE SALARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD ALLOWS GOVERNING DOCUMENT DISCLOSURES ONLY UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PAYROLL PROCESSING FEES 1,117 124 0 PROFESSIONAL FEES 26,990 2,999 0 TOTAL 28,107 3,123 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0LINDA COLWELL-SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CO-CHAIR OF BOARD
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-19
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRINKER SIMPSON & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01400 N PROVIDENCE RD BLDG 2 STE 20
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MEDIA
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-19
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ReturnHeader/ReturnTs02025-11-24T09:40:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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