Friends of the Polk County Public L

Nonprofit profile at a glance

EIN
561659489
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-N 2019
Location
Columbus, NC, USA
Phone
8288598325
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$124,457
Expenses
$75,639
Assets
$647,561
Liabilities
$232

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • JODIE JACKSON (PRESIDENT)

People named in this filing

  • JOAN BECK (BOARD MEMBER)
  • JACQUE BROWN-WILLIAMS (BOARD MEMBER)
  • CHRIS DAVIS (BOARD MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To stimulate gifts to the polk county public library and promote support and knowledge of, and informed interest in, the resources, services, facilities, and needs of the library.

What it reported doing in 2025

Throughout the year, members of the community bring donations of used books, cds, and dvds to the polk county public library, which turns them over to the friends of the polk county public library (fpcpl) for the book sale, which is set up and conducted by all volunteer members of the fpcpl (not the staff of the library). These funds are used to provide programs for the library.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 80
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.1%; rating input score 61
  • Program expense ratio: 89.6%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 39.2%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 8.56; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 18.1% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: -18.2% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: 10.9% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 61.1% of revenue deployed · 89.6% of spending went to programs
  • Governance: 12 of 12 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $68K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.