Friends of the Santee Library Inc

Nonprofit profile at a glance

EIN
330197229
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2023
Location
Santee, CA, USA
Phone
6195961525
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$156,258
Expenses
$81,502
Assets
$698,027
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Cheryl Cosart (President)

People named in this filing

  • Christine Miller (1st Vice Pres.)
  • Lorraine Perricone (2nd Vice Pres.)
  • Sharon Chung (Secretary)

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 support the Santee Branch, and the City of Santee as they strive to encourage literacy, lifelong learning, and the love of reading throughout our diverse community, to enhance the librarys resources, which will increase the communitys access to information and knowledge, and provide a vibrant cultural gathering place.

What it reported doing in 2025

The Friends of the Santee Library operates an excellent used bookstore called The Friendly Used Bookstore. 100% of the items sold are donated by the community and we sell books, music, and DVDs. The usual price range for items is $0.50 to $1.50. The store is operated completely by volunteers. In 2025 there were 43 volunteers who worked 6,719.5 hours. None of the staff is compensated for their hours. Our volunteers consist of retired persons and other adults, local youth acquiring community service hours for school or youth organizations, and adults and youth completing court ordered community service hours.The Friends of the Santee Library Bookstore operates 6 days a week for a total of 24 hours per week.The Friends of the Santee Library provides support to the San Diego County Library, Santee Branch by providing funding for programming, outreach programs and community events, library materials, such as books and periodicals, and other requests from library management. The library provides programming for several thousand patrons each month. During 2025, the Friends of the Library funded 264 programs to 15,702 library patrons and community members. The library has teamed with the City of Santee Parks and Recreation Department, to provide programming specifically for Seniors. They continue to provide programming at the Las Colinas Womens Detention Center. In 2024 they began a program called Raising a Reader at the facility and has won a prestigious CSAC Challenge Award. This program has helped incarcerated women help their school age children in reading skill growth. The program continued through 2025. During 2025 the demand for library materials continued to increase and the Friends supported the library with $7,918.00 for the purchase of periodicals and books. That amount was matched by the San Diego County Library System.10% percent of bookstore sales are placed in a building fund savings account with the goal of assisting in the building of a permanent building to replace the librarys current rented space.The bookstore works with an organization that helps to sell donated items that have a higher value. Proceeds from the sale of these items are received quarterly. The bookstore supports local teachers by selling books that will be used in their classrooms for half-price, allowing students access to more reading material. The Friends of the Santee Library also supports the athletic programs at Santana High School by advertising in their athletic game programs.The Friends of the Santee Library does not have any loans or other liabilities.The Friends of the Santee Library provides support to the San Diego County Library, Santee Branch by providing funds for programming, outreach programs and community events, library materials, such as books, equipment, and furnishings. The Library provides programming for several thousand patrons each month. During 2023, the friends of the Library funded 156 programs to over 8700 library patrons and community members. The library has teamed with the City of Santee, Parks and Recreation Department, to provide cultural programming specifically for Seniors. The Library has also introduced a program at the Las Colinas Womens Detention Center that provides books that enable incarcerated women to read to their children via video conferencing. The Friends of the Library provides the funds necessary to provide books that meet the specific criteria put forth by the Sheriffs Department, who oversees the facility. During 2023 the demand for materials continued to increase and the Friends supported the Library by donating $6850.00 for collection development. That amount was matched by the County of San Diego Library System. 10% percent of bookstore sales are placed in a Building Fund Savings. The current library is in a leased space in a strip mall and its goal is to build a permanent building in the future. The bookstore works with several organizations who pick up, sell or donate items that we are unab

Operating model

Revenue model
Earned-program. 75% of the money available for current operations came from fees and other program revenue.
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 most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 42
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 85
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 30.8%; rating input score 31
  • Program expense ratio: 74.5%; rating input score 74
  • 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: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 47.8%; rating input score 90; 90th 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 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 19.6% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 6.5% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 18.2% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 30.8% of revenue deployed · 74.5% of spending went to programs
  • Governance: 7 of 7 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $61K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 31/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.