-'.~.

AR~ICLES

OF ASSOCIATION

FIRST:
The name of the Association
is THE FRIENDS OF THE
HARRISON MEMORIAL LIBRARY, hereinafter
referred to as "the
1>.s
soc iat ion" .
I

SECOND:
The place where the principal office of the Association
is located is the city of Carmel-by-the-Sea,
Monterey County,
California.
THIRD:
A.The Association
is a non-profit public benefit
organization and is not organized for the private gain of any
person.
B ..The specific purpose of the Association
is to raise
funds ~o distribute to the Harrison Memorial Library, which
is a public library in the City of Carmel-by-theSea, Cali fornia .
FOURTH:
The names and addresses
follows:
Name

of the Executive

R.Kenan

Elizabeth

McClave

President
Vice-President

Prim Billwiller

Secretary

Evelyn

Treasurer

Purvis

Brad Buckminster

Member

at large

Harriett

Member

at large

Harrell.

are as

Address

Position

Lucette

Committee

Merryll

Cottrell

Member

at large

Barbara

Rugg

Member

at large

38~O Rio Rd 1t33

Carmel,Ca 93923
8545 Carmel Valley Rd
Carmel, Ca 93923
P.O.Box 4863 .
Carme I, Ca 93921
P.O.Box 1722
Carmel, Ca 93921.
P.O.Box 4443
Carmel, Ca 93921
P.O.Box 6296
Carmel, Ca 93921
24493 San Mateo. Carmel
Carme l, Ca 93923
393 1/2 Carmel Valley Rd
Carmel Valley Ca 9.3924

!,

'"

.'

-2-

FIFTH:
A. No part of the net earnings of the Association sh~ll
ever inure to the benefit of, or be distributable
to its
members, officers, or any other private persons, except that
the Association shall be authorized and empowered to pay
reasonable c ornp en sa t Lon f or services rendered' and to make
payments and distributions
in furtherance of the purpose set
forth in article THIRD hereof.
B. No substantial part of the activities of the
Association shall be the carrying on of propaganda, or
otherwise attempting to influence legislation, and the
Association shall not participate
in, or ~ntervene in
(including the publicatibn or distributio~
of statements)
any political campaign on behalf of any candidate for public
office.
.
C. Notwithstanding
any other provision of these
articles, the Association shall not carryon
any other
activities not permitted to be carried on (a) by an
association exempt from federal income tax under section 501
(c)(3) of the Internal Revenue Code, or corresponding
section
of any future tax code, or (b) by an association,contributions t o which a,re deductible under sectic,n 170 (,:) (2) o f \
the Internal Revenue Code, or corresponding
section of any
future federal tax code.
SIXTH:
I

Upon the dissolution of the Association, its assets will

be distributed for one or more exempt purposes within the
meaning of section 501 (c)(3) of the Internal Revenue Code,
or corresponding section of any future.federal t~x code, or
ihall be distributed to the federal qovernment or to state or
ICII:al
Ig,:,vernmentfor a pub l i c pLlrpc,s~.Any SLid, assets rio t so
distributed shall be disposed of by the Court of ~onterey
County exclusively for such purposes or to such 6rganization
as said Court shall determine, which are organized and
operated exclusively for such purposes.
SEVENTH:
The membership and other matters related to the
operation of the Association shall be as determined from time
to time by the By-Laws of the Asso~iation as adopted by its
members.

....~

'.1'

'

.';'~.'\~

.'

-3-

names,

In witness thereof,
we have
this 17th day of October,

hereunto
1988.

Lucette

Kenan,

President:

sUbscribed

Elizabeth

McClave,
I

i: "'-'r:!'
r
L-/C-(
,;:..,".{/Ii
"/

Prim

~~llwiller,

i -\.

Secretary:

d3~ 1ljAA~..1\\ V\:\A,C

Brad

~iJ_

",::::::"

,,::j

~~~

\
i. \',

I .',

Buckm:~~l~r, Mem.at

"

1""/...

Evelyn
'

i I ".

~I~~,

Lge.:

"I

-r

Purvis,

our

Vice-Pres.
.

~./"'1/

I ,-,
t ~,.,U~G...t',,~
(,--.

"_

Treasurer:

CZu+ --f1
~'-C-'Merryl

Cottrell,

Mem.at

Lge

-------------

Application

of the Friends

of the Harrison

STATEMENT

Memorial

Library.

Line 7e - statement Explaining the Specific Purposes

Which the Organization Was Formed.

For

The Friends of the Harrison Memorial Library was formed

as an association in April 1971 and has existed ever since .
. The purposes of the organization are:
a- to raise money that can be given to the Harrison
Memorial Library to supplement the funds provided by the City
of Carmel for the operatioh of the Library, which is the
city's public library.
b- to encourage public support of the Harrison Memorial
Library.
c- to enhance the Library's ielations with the public.


Application

of the Friends

of the Harrison

STATEHENT

Memorial

Library

. I

Line f - statement Describing In Detail the Programs

Activities Which Are Presently Conducted.

and

The Friends of the Harrison Memorial Library engage in

the following activities:
a- conduct one or more books sales annually, consisting of
books donated by members of the Friends and others for this
purpose.
b- urge members of the Friends to renew their memberships
annually and encourage other members of the public to join
the Friends and pay dues.
c- hold a number of Literary- Teas, which are open to the
members of the Friends and members of the public at no charge
for admission.
d- sell to the public stationary showing a picture of the
Library.

.~

j-q ",

.~

'I.,

---

----

e,

---------------------

.,

Application

of the Friends

of the Harrison

STATEMENT

Memorial

Library

Line 7g - statement Explaining In Detail Each Fund Raising

Activity the Organization Has Engaged In.
The Friends of the Harrison Memorial Library engage in
the following fund raising activities:
a- conduct one or more book sales annually, consisting of
books donated by members of the Friends and others for this
purpose.
b- urge members of the Friends to renew their memberships
annually and encourage other members of the public to joins
the Friends and pay dues.
c- sell to the public stationary showing pictures of the
Library.
Each year, the Friends contribute to the Harrison
Memorial Library substantially all of its assets withholding
only sufjicient funds to allow the Friends to operate. The
funds thus contributed are used by the Library to augment the
services that the Library offers to the public.

i ~ .'

Form

1023

APPI'atlon for ~eCOgnitionof Exe!tion

Under Section 501(c)(3)

(Rev. March 1986)

Department of the Treasury
Internal Revenue Service

OMB No. 15450056

Expires 3-3189

of the Internal Revenue Code

To be filed in the key district

for the area in which the
organization has its principal
office or place of business .

..

For Paperwork Reduction Act Notice, see page 1 of the Instructions.

This application, when properly completed, constitutes the notice required under section 508(a) of the Internal Revenue Code so that an
applicant may be treated as described in section 501(c)(3) of the Code, and the notice required under section 50B(b) for an organization
claiming not to be a private foundation within the meaning of section 509(a). (Read the instructions for each part carefully before
making any entries.) If required Information, a conformed copy of the organizing and operational documents, or financial data are not
furnished, the application will not be considered on Its merits and the organization wU! be notified accordingly, Do n~t WG this lipplletlth;lh if
the applicant has no organizing instrument (see Part II).

Identification
1

Full name of organization

"Friends of the Harrison Memorial

HM Library is the Public Library
3a Address (number and street)

P.Q.Box

Check here if applying under section:

800,

3b City or town, state, and ZIP code

Carmel,

Library" (The
of Carmel-by-t

California

2 Employer Identification number

(If none, see instrl!cticlIls)

501(e)

501(f)

501(k)

93921

Month the annual accounting period ends

December
8 Has the organization filed Federal income tax returns or exempt organization information returns? .

No

Yes

. If "Yes," state the form number(s), years filed, and Internal Revenue office where filed.

am:m

Type of Entity and Organizational

Document (see instructions)

Check the applicable entity box below and attach a conformed

for each entity.

o
~

Corporation-Articles

of incorporation and bylaws.

copy of the organization's organizing document and bylaws as indicated

Trust-Trust

indenture.

Other-Constitution
and bylaws.

or articles of association

Activities and Operational Information

1 What are or will be the organization's sources of financial support? list in order of size.

- annual sale of books donated by members of the Friends and others for
this purpose.
- annual dues paid by the members of the association.
- sale of stationary (cards and notepaper) bearing likeness of Library.
- occasional donations by members in excess of dues.

Describe the organization's fund-raising program, both actual and planned, and explain to what extent it has been put into effect.
(Include details of fund-raising activities such as selective mailings, formation of fund-raising committees, use of professional fund
raisers, etc.) Attach representative copies of solicitations for financial support.

Members of the public are, and will be, urged to join the Friends
pay dues (see'material attached)
- Members of the Friends
annual book sale.

and others are urged to donate books

for the

I declare under the penalties of perjury that I am authorized to sign this application on behalf of the above organization and I have examined this application.
accompanying statements, and to the best of my knowledge it is true, correct, and complete.

...~P... :.~~.':t-..
(Signature)

?'1.U.fn 'atw. r:..

(Title or authority of signer)

and

including the
';':'~ .

...... ...~~.
Y- - i)__~ '1:~
(Date

/-

Ob

L-:Ou

~rL~~'S~\i'm

S]SI~~l

Form 1023 (Rev. 386)

~
3

Page

Activities and Operational Information

(Continued) .

Give a detailed narrative description of the organization's past, present, and proposed future activities, and the purposes for which it
was formed. The narrative should identify the specific benefits, services, or products the organization has provided or will provide. If the
organization is not fully operational, explain what stage of development its activities have reached, what further steps remain for it to
become fully operational, and when such further steps will take place. (Do not state the purposes and activities of the orgnnlzatlon
In general terms or repeat the language of the organizational documents.) If the organization is a school, hospital, or medical
research organization, include enough information in your description to clearly show that the organization meets the definition of that
particular activity that is contained in the instructions for Part VIA.
.

Although a Coris t i tu t i.on was not written at that time, t he Friends

of the Harrison Memorial Library was formed as an association in April
.1971 and has existed ever since. The purposes of the organization are:
a- to raise funds that can be given to the Public Library of Carmel
(the Harrison Memorial Library) to supplement the funds provided by the
City of Carmel for the operation of. the Library.
b- to encourage
c- to enhance

public

support

the Library's

In furtherance
activities:

of the Harrison

relations

of these purposes,

Memorial

Libr?ry.

with the public.

the.Friertds conduct

.a- hold one or more book sales annually,

by members of the Association and others.

consisting

the following

of books donated

b- urge members of the Friends to renew their memberships annually

and urge other members of the public to join the Friends and pay dues.
c .:hold a numbe r of 1i t er ary Teas; which are open to the Friends' and
to the public at no charge for admission.
d- Isell to the public

stationary

bearing

pictures

of the Library~

Each year, the Friends contribute to the Library substantially

all
of its assets, withholding sufficient funds to allow the Association to
operate. The funds thus contributed ~re-used by the Library to augment
the services that the Harrison Memorial Library offers to the publi~.

The membership of the organization's governing body is:

as

Ma rch 1 1989

a Names, addresses, and titles of officers, directors, trustees, etc.

Lucette Kenan, President (3850 Rio Road #33,Ca

Elizabeth McClave,Vice-Pres.
(8545 Carmel Vall
Evelyn Purvis,Treasurer
( P.O.Box 1722, Carme
Margaret Christensen, Secretary ( P.O.Box 2230
Charis Buckminster, P.O.Box 4443, Carmel)
Jack Harms,
26500 Valverde Dr. Carmel)
Ed Daniels,
P.O. Box 1743, Carmel
Libby Durein,
P.O.Box 576, Carmel

b Annual compensation

mel)
y Rd,Carme~)
)
2,Carmel)

none
none
none
none
none
none
none
none

----------------------------------------~------

Form 1023 (Rev, 3-86)

lmiIUI
4 c

Activities and Operational

Page

Information

(Continued)

Do any of the above persons serve as members of the governing body by reason of being public officials or being
appointed by public officials?,
, , , , , , , , , , , , , , J, ' , , , , , , , , , ,
If "Yes,' name those persons and explain the basis of their selection or appointment.

,0

Yes

!Zl

No

,0

Yes

No

,0

Yes

t?1

No

,0

Yes

ffNo

Yes

Are any members of the organization's governing body "disqualified persons" with respect to the organization
(other than by reason of being a member of the governing body) or do any of the members have either a
business or family relationship with "disqualified persons?" (See the Specific Instructions for line 4d,)
If "Yes," explain,

Have any members of the organization's governing body assigned income or assets to the organization, or is it
anticipated that any current or future member of the governing body will assign income or assets to the
organization?, :.,"
" " , , :',
,',',
,':',
,,'
;',',.,
,',
"
, " , ,
If "Yes,' attach a complete explanation stating which applies and including copies of any assignments plus a list
of items assigned,

Does the organization control or is it controlled by any other organization?

Is the organization the outgrowth of another organization, or does it have a special relationship to another
organization by reason of interlocking directorates or other factors?

, " ~

No

If either of these questions is answered "Yes," explain,

All: of the funds raised by the Friends of the Harrison Memorial Library
have been and will be contributed ,to the Library, which is the Public
Library of Carmel-by-the-Sea, California.
6

Is the organization financially accountable to any other organlzation? .

DYes

No,

If "Yes,' explain and identify the other organization, Include details concerning accountability or attach copies of
reports if any have been submitted,

7a

What assets does the organization have that are used in the performance of its exempt function? (Do not include property producing
investment incorne.) If any assets are not fully operational, explain their status, what additional steps remain to be completed, and
when such final steps will be taken,

NONE
b

To what extent have you used, or do you plan to use, contributions as an endowment fund, i.e. hold contributions to produce income
for the support of your exempt activities?

NONE

Will any of the organization's facilities be managed by another organization or individual under a contractual
agreement? , , , , , , , , , , , , , , , , , , , , , " , , , , , , " ' , ,
If "Yes,' attach a copy of each contract and explain the relationship between the applicant and each of the other
parties,
.

,0

Yes

g' No

F,orm 1023 (Rev. 386)

.~

Page

Activities
9 a'

and Operational

Information

(Continued)

Have the recipients been required or will they be required to pay for the organization's benefits, services, or
products?

. ~

Yes

No

If "Yes," explain and show how the charges are determined.

Boo~s
b

10

,are

sold

to

the

public

at

is

no

to. t i o n

lir.li

to

uer.tb

attendants

are

The

books

are

. ~

to

er s h

to

join

the

r ec i.p i e n

No

Yes

No

to

t.

public

the

Association.

~o.
ar.d

Jo~n.

th

annual

The
t.hE7

pub I

Library

Election/Revocation

13 a

Are you filing Form 1023 within 15 months from the end of the month in which you were created or formed as
required by section 508(a) and the related regulations? (See General Instructions.).
. . . . , . . . .
If you answer "No." to 13a and you claim that you fit an exception to the notice requirements under section
508(a), attach an explanation of your basis for the claimed exception.
'sta. Sto...+~t-

Yes

If you answer "No," to 13a and section 508(a) does apply to you, you may be eligible for relief under I
regulations section 1.9100 from the application of section 508(a). Do you wish to request relief? . . . . .

If youanswer"Yes,"

If you answer "No," to both 13'a and 13c and section 508(a) does apply to you, your qualification as a section
501(c)(3) organization can be recognized only from the date this appli1ation is filed with your key District
Director. Therefore, do you want us to consider your application as a request for recognition of exemption as a
section 501(c)(3) organization from the date the application is received and not retroactively to the date you
were formed (see instructions)? . , , , . , , . , . . . . "
.....,...

No

Yes

No

Yes

No

Yes

gr

No

Yes

No

Yes

l8""

No

to 13c, attach a detailed statement that satisfies The requirements of Rev. Proc. 79-63.

as to Private Foundation Status (see instructions)

Is the organization a private foundation?,

If you answer Y .
" '0 question 1 and the organization claims to be a private operating foundation, check
here I>

J2l

o
c:

Statement

No

of Election by an Eligible Section 501(c)(3)

Does the organization have a pension plan for employees? .

IlmI!i

book

yl.~i7n?eJ
Yes ~
.

d
i c a s 111 CC 1

12

participate.

If "Yes: explain. (Note: You may wish to file Form 5768,

Organization to Make Expenditures to Influence Legislation.)

Yes

i.p ,

Does or will the organization engage in activities tending to influence legislation or intervene in any way in
political campaigns?,
, . , . , , , , , , , . , , . . . , . . \.
. . . . . , . .

priced

and attach a schedule of membership fees and dues.

encouraged

dAire>trehJt~t;Je\:vR:eJ?6trprohlfS~rl'rit~Jt~er~f1e.
If "No," explain,
.
;~ll
our s c t i.v i t i e s a r c open
encouraged

11

sales.

Describe your present and proposed efforts to attract members, and attach a copy of any descriptive literature
or promotional material used for this purpose.
Each
year
members
are
urged
to
renew
their
membership.
At
the
sale,

Describe the organization's membership requirements

There

b06k

based
on
es~imated
fair
market
value.
Does or will the organization limit its benefits, services, or products to specific classes of individuals?
If "Yes," explain howthe recipients or beneficiaries are or will be selected.

Is the organization a membership organization?

If "Yes," complete the following:

annual

0 and complete

"

,.......,.

Part VII.

If you answer "No." to question 1, indicate the type of ruling you are requesting regarding the organization's
status under section 509 by checking the box(es) below that apply:

D.

a Definitive ruling under section 509(a)(1), (2), (3), or (4) I>

Complete Part VI.
b Advance ruling under I\>
sections 509(a)(1) and 170(b)(l)(A)(vi) or I>
section 509(a)(2)-see

(Note: /fyou want an advance ruling, you must complete and attach two Forms 872C to the application.)

instructions.

.r~m

Form 1023 (Rev. 386)

Page

Financial Data

Statement of Support, .Revenue, and Expenses fo~ the period beginning

ending
F-ebrua.t'y .. 28
, 19

J.anuar.y. .1
.8.9

, 19

50-

.. 89.~.. ,and

Note: Complete the financial statements for the current year and for each of the three years immediately before it. If in existence less than
four years, complete the statements for each year in existence. If In existence less than one year, also provide proposed budgets for the
two years following the current year. see
es 5 ban
d d
.'.
.

1
2
GI

::I

3a

c
GI
>
GI

It:
"0

Gross contributions, gifts, grants, and similar amounts received

Gross dues and assessments of members . . . . . . . . . . .

Gross amounts derived from activities related to organization's exempt
purpose (attach schedule) (bo ok s.a l.e -I: s aLe o f. s ta t).i'1-----==-_--l

. . . .'.
. . . . . . . . . .nC?-r
Gross amounts from unrelated business activities (attach schedule) .
b Minus cost of sales

y.

b Minus cost of sales

~---

__ -\.L---+--=3-=c_+_---k~---

4a

c
co

Sa

4c

Gross amount _received from sale of assets, excluding inventory items

(attach schedule).
. . . .'.
. . .....
. . .

b Minus cost or other basis and sales expenses of assets sold

6
7.

8
9

Investment income (see instructions)

Other revenue (attach schedule) .
Total
and revenue
Fundraising expenses.

..'

10
11

Contributions, gifts, grants, and similar amounts paid (attach schedule)

12
13

Compensation of officers, directors, and trustees (attach schedule) .

Other salaries and wages.

14

Interest

15
16
17

Rent . . . . . . . .
Depreciation and depletion .

18
19

Disbursements to or for benefit of members (attach schedule)

Other (attach schedule) . o.per a ting. expenses .and

Total expenses
. . . . . . .
Excess of
and revenue over ov." ...,eo" ine 8 minus line 1

printing.

Balance Sheet
(at the end of the period shown above)

Assets
20 Cash:

Interest bearing accounts.

.

21 Accounts receivable, net

bOther.

22 Inventories .....
about
23 Bonds and notes (attach schedule)
24 Corporate stocks (attach schedule)

4000 books -f or- 198.9 sale

.

25 Mortgage loans (attach schedule):

26 Other investments (attach schedule).

27 Depreciable and depletable assets (attach schedule)
28 Land.
. '.'
. . . . .
29 Other assets (attach schedule)
30

Total assets.
Liabilities

31 Accounts payable.

32 Contributions, gifts, grants, etc., payable

. 33 Mortgages and notes payable (attach schedule)
. 34 Other liabilities (attach schedule) .
35

Total liabilities.

.
Fund Balances or Net Worth

36 Total fund balances or net worth.

. . . . . . . . . . . .
37
Total liabilities and fund balances or net worth
ne 35 us line

.
.

If there has been any substantial change in any aspect of your financial activities since the period shown above ended, c eck the box
and attach a.detailed explanation .
.

ah"~
','

Form 1023 (Rev. 386)

Page

Financial

5.

Data

Statement
of Support, ,Revenue, and Expenses for the period beginning
J.8 nuaq' .. l,
, HB.8 .. ;
, and
.
ending .. D.ec.erllb.er .. 3.1.
,19 .&8
.
Note: Complete the financial statements for the current year and for each of the.ihree years immediately before it. If in existence less than
four years, complete the statements for each year in existence. If in existence less than one year, also provide proposed budgets for the
two years foJ/owlng the current year.'
.

1
2
III

:::I

c
III
>
III
0::
"0

Gross contributions, gifts, grants, and similar amounts received

Gross dues and assessments of members

....

Gross amounts derived from activities related Ito orgsnlzatlcn's

purpose (attach schedule) .(book
sale
.s a l.e of

3a

exempt

s t.a t i, . na r.y )

3c

4c

b Minus cost of sales . . . . . . . . . . . . . .

GroSs amounts from unrelated business activities (attach scheduie) .

4a

b Minus cost of sales

III

Sa

Gross amount

(attach schedule).
~

received from
.

sale of assets, excluding

.

inventory

items

b Minus cost or other basis and sales expenses of assets sold

6
7
8

Investment income (see instructions)

Other revenue (attach schedule)
Total s
ort and revenue

9
10

Fundraising expenses.

'.'

Ccntrtbutions, gifts, grants, and similar amounts paid (attach schedule)

Disbursements to or for benefit of members (attach schedule)
Compensation of officers, directors, and trustees (attach schedule) .

13
14
15
16

Other salaries and wages.

Interest.

Rent........
Depreciation and depletion .

17
18
19

Other (attach schedule).

Total expenses
Excess of
and revenue over
Balance

ne 8 minus line 1

~VO,~"<-~<

Sheet

(at the end of the period shown above)

Assets

20

Cash:

Interest bearing accounts.

bOther.

21 Accounts receivable, net

22

Inventories.

23 Bonds and notes (attach schedule)

24 Corporate stocks (attach schedule)

25

Mortgage loans (attach schedule):

26 Other investments (attach schedule).

27

Depreciable and depletable assets (attach schedule)

28 land.

29 Other assets (attach schedule)

30

Total assets.
liabilities

31 Accounts payable.
. . . .
32 Contributions, gifts, grants, etc.: payable

.
.

33 Mortgages and notes payable (attach schedule)

34 Other liabilities (attach schedule) .
35

Total liabilities.

.
Fund Balances or Net Worth

36 Total fund balances or net worth.

37

Total liabilities

and fund balances or net worth

" .

line 35 plus line 36).

.'.

If there has been any substantial change in any aspect of your financial activities since the period shown above ended. chec
and attach a detailed explanation.
'I
.
...
\

the box
....!

n.

Page

Statement

of Support,

Revenue,

and Expenses

for the period

beginning

~.Z

Jan ua r.y .. 1.

, 19 .8.7.

5,

, and

ending
Q~.c;.!=.f!1RI?r: .. ~
19
Note: Complete the financial statements for the current year and for each of the three years immediately before it. If in existence less than
four years, complete the statements for each year in existence. If in existence less than one year, also provide proposed budgets for the
two years following the current year.

1
2
Q,)

:s
c
CI/
>
.CI/

a::

"e
1\1

Gross contributions, gifts, grants, and similar

Gross dues and assessments of members

3a

amounts

received
.

. '.

Gross amounts derived from activities related to organization's exempt

purpose (attach schedule) . .( 800 k.
Le . 0

f .

sal e. and. s a

b Minus cost of sales

.s t a t Lonar y ) ...

4a Gross amounts from unrelated business activities (attach schedule) .

b Minus cost of sales . . . . . . . . . . . . . . . .

4c

5a

Gross amount received from sale of assets, excluding inventory items

(attach schedule).
. . . .'.
. . . . . . . .
b Minus cost or other basis and sal~s expenses of assets sold
Investment income (see instructions)
6

8
9

10
11
12
13

14

15
16

17
18
19

Other revenue (attach schedule)

'and revenue .
Fundraising expenses.

Contributions, gifts, grants, and similar amounts paid (attach schedule)

Disbursements to or for benefit of members (attach schedule)
Compensation of officers, directors, and trustees (attach schedule) .
Other salaries and wages.
Interest . . . . . .

Rent . . . . . . . .
Depreciation and depletion .
Other (attach schedulej .

Total expenses
. . .
Excess of
and revenue over ex
Balance

8 minus line 1

Sheet

(at the end of the period shown above)

Assets

20
21
22

Cash: a Interest bearing accounts.

bOther.
. .
Accounts receivable, net . . .
Inventories.

23 Bonds and notes (attach schedule)

24 Corporate stocks (attach schedule)
25 Mortgage loans (attach schedule).
26 Other investments (attach schedule).

21 Depreciable and depletable assets (attach schedule)

28

Land.

29 Other assets (attach schedule)

30
Total assets. . . . .
liabilities
31 Accounts payable.

32 Contributions, gifts, grants: etc., payable .

33 Mortgages and notes payable (attach schedule)
34 Other liabilities (attach schedule) .
35

Total liabilities.

.
Fund Balances or Net Worth

36 Total fund balances or net worth . . . . . . . .

31 :
Total liabilities and fund balances or net worth

.
line 36).

If there has been .any substan~ial change in any aspect of your financial activities since the period shown above ended, check the box .~ .
and attach a detailed explanation.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~.

Form 1023 (Rev. 386)'

m&]

Page ~

Financial

Statement

Data

of Support,

Revenue,

and Expenses

for the period

beginning

~;t

; 19~ 6

.. Ja.DJJ.aJ:Y

1.,

..

, 19 8.Q

, anc

ending
1?~c;..~f!1J:?~.r:
..
.
Note: Complete the financial statement's for the current year and for each of the three years immediately before it. If in existence less than
four years, complete the statements for each year in existence. If in existence less than one year, also provide proposed budgets for the
two years following the current year.

1 ' Gross contributions, gifts, grants, and similar amounts received . '.
Gross dues and assessments 'of members . . . . . . . . .
2'
OJ

:l
c:
OJ
>
OJ

a:
"0

3a

Gross amounts derived from activities

purpose (attach schedule)

c:

.
.

exempt

(Book sale and .sal.e .of

s.t a t i cnary )
.

..

b Minus cost of sales

4a

related to organization's

.
.

Gross amounts from unrelated business activities (attach schedule) .

4c

b Minus cost of sales

1\1

Sa

Gross amount

received from sale of assets, excluding inventory items

(attach schedule).

.'.

b Minus cost or other basis and sales expenses of assets sold

6
7
8
9

In

Investment income (see instructions)

Other revenue (attach schedule)
T
and revenue
Fundraising expenses.

10
11

Contributions, gifts; grants, and similar amounts paid (attach schedule)

12

Compensation of officers, directors, and trustees (attach schedule) .

~ 13
e

14
15

Disbursements to or for benefit of members (attach schedule)

Other salaries and wages.
Interest

16

Rent . . . . . . . .
Depreciation and depletion .

17

Other (attach schedule).

18
19

Total expenses
.'.
.
Excess of su
and revenue over

.
ne 8 minus line 1

Balance Sheet
(at the end of the period shown above)
Assets
20 Cash:

Interest bearing accounts.

bOther.
. .
21 Accounts receivable, net

22 Inventories.

.'.

23 Bonds and notes (attach schedule)

24 Corporate stocks (attach schedule)
25 Mortgage loans (attach schedule).
26 Other investments (attach schedule).
27 Depreciable and depletable assets (attach schedule)
28 Land.

29 Other assets (attach schedule)

30

Total assets.
Liabilities

31 Accounts payable.

32 Contributions, gifts, grants, etc., payable

33 Mortgages and notes payable (attach schedule)
34 Other liabilities (attach schedule) .
35

Total liabilities.

.
Fund Balances or Net Worth

36 Totalfund balances or net worth

. . . . . . . . . . . .
37
Total liabilities and fund balances or net worth line 35 plus line 36.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

If there has been .any substan~ial change in a,ny aspect of your financial activities since the period shown above ended, check the box
and attach a detaJled explanation.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

D"

Page

The or

nization is not a

te foundation

because it

ualifies as: .

Kind of organization

Within the meaning of

a church or a convention or association of churches

Sections 509(a)( 1)
and 170(b)( 1)(A)(i)

a school

Sections 509(a)( 1)
and 170(b)(l)(A)(ii)

a hospital

or a cooperative hospital service organization or a medical research organization

operated in conjunction with a hospital

Complete

Sections 509(a)(1)
and 170(b)(1)(A)(iii)

a governmental unitdescribed

being organized and operated exclusively for testing for public safety

Section 509(a)(4)

being operated for the benefit of a college or university that is owned or operated by a
nmental unit

Sections 509(a)(1)
and 170(b)(l )(A)(iv)

Part
VI.-8

normally receiving a substantial part of its support from a governmental unit or from the
general public

Sections 509(a)( 1)
and 170(b)(1)(A)(vi)

Part
VI.-8

normally receiving not more than one-third of its support from gross investment income and
. more than one-third of its support from contributions, membership fees, and gross receipts
frorpactivlties related to its exempt functions (subject to certain exceptions)

Section 509(a)(2)

Part
VI.-8

ing operated solely for the benefit of or-in connection with one or more of the organizations
described in 1 through 4, or 6,7, and 8 above

Section 509(a)(3)

Part
VI.-C

B.-Analysis

in section 170(c)

of Financial Support (Complete

if you checked box 6 7, or 8 above.)

(Years next preceding
most recent tax year)

(a) Most recent

tax year

Jan.& Feb

(b) 19

1989 ....

1 Gifts,

grants,

and

2 Membership fees received

1 525

4 440

26

8,188

101

661

3 Gross receipts from admissions,

sales of merchandise or services, or
furnishing of facilities in any activity
that is not an unrelated business
within the meaning of section 513
income (see in-

structions for definition)

5 Net

income

from

.88: ..

(c) 19

8.7. ...

(e) Total
(d) 19 8.6 ...

contributions

received

4 Gross investment

3 390

~,934

-I

I-

1.078

95
4 361

95
13,716

5,702

20,850

1,-012

2,852

organization's'

unrelated business activities not included on line 4 .

6 Tax revenues levied for and either

paid to or spent on behalf of the
orga nization
7 Value of services or facilities
furnished by a governmental unit to
the organization without charge
(not including the 'value of services
or facilities ger.erally furnished the
public without charge) .

loss from sale of capital assets).

9 Total of lines 1 through 8

,:;..
10 Line 9 minus line 3 .
11 Enter 2% of line 10, column (e) only.

I
I

I 13.289

11.402
I 4 468

,'.

11,170
5,468

5 101

1 652
1 626

"

8 Other income (not including gain or

attach schedule

I
.

.'.

37.513
16,~63

---

33.3--!.:::...

12 If the organization has received any unusual grants during any of the above tax years, attach a list for each year showing the name of,~
the contributor, the date and amount of grant, and a brief description of the nature of such grant. Do not inciude such grants on line 1'" ,
above-(See
instructions).
'
(continued

on next page)

Form1023 (Rev. 386)

Non-Private

B.-Analysis
13

Foundation Status (Definitive

ruling only) (Continued)

of Financial Support (Continued)

Page

If the organization's non-private foundation status is based on:

a

Sections 509(a)(I) and 170(b)(l)(A)(iv) or (vi).-Attach

a list showing the name and amount contributed by each person (other
than a governmental unit or "publicly supported" organization) whose total gifts for the entire period were more than the amount
shown on line 11.

Section 509(a)(2).-For
each of the years included on lines 1, 2, and 3, attach a list showing the name of and amount received
from each person who is a "disqualified person."
'.

For each of the years on line 3, attach

list showing the name of and amount received from each payor (other than a
"disqualified person") whose payments to the organization were more than $5,000. For this purpose, "payor" includes; but is not
limited to, any organization described in sections 170(b)(l)(A)(i) through (vi) and any governmental agency or bureau. :
C.-Supplemental
Information Concerning Organizations Claiming Non-Prlvate Foundation Status Under Sectio;'-509(a)(3)
Has the supported organization received a
ruling or determination letter that it is not a
1 Organizations supported by applicant organization:
private foundation by reason of section
509(a)(l) or (2)?
Name and addressof supported organization

....?{/.~~.~!1..~~J11?.t:
t.~t. 'k'~
PXfl.~J~
. .(. >xh.~~~..i S.. t.he . public ....
..
C~lrr,1e.!.- 1,/- tht-S;,;.
0
1

[':'.1..)

C~I

(J

.......................................................................................................

oo

........................................................

_ .......................................

_._

._

_____

_ .............................................

...........................................................

..............................................................................

Yes

No

Yes

No

Yes

No

Yes

No

Yes

No

To what extent are the members of your governing board elected or appointed by the supported organization(s)?

tlONE
3

What is the extent of common supervision or control that you and the supported organization(s) share?

NONE
4

To what extent do(es) the supported organization(s) have a significant voice in your investment policies, the making and timing of
grants, and in otherwise directing the use of your income or assets?

No voice in invest~ent policy

The Library requests funds each year for specific
~ay or may not be approved by the Friends.

purposes;

the request

Does the mentioning of the supported organization(s) in your governing instrument make you a trust that the
supported organization(s) can enforce under State law and compel to make an accounting?
If "Yes," explain.

What portion of your income do you pay to each supported organization and how significant is the support to each?

Yes

jgl

No

Systematically,
all or most of available assets are contributed
each
year ~o the Har~ison Memorial Library. Although it is a help, it is a
relatlvely s~all part of the Library's annual budget.
7

To what extent do you conduct activities that would otherwise be carried out by the supported organization(s)?
activities would otherwise be carried on by the supported organization(s).

None of the Friends"

8

activities

would be carried

Exoiam 'lIhy these

on by the Library.

Is the applicant organization controlled directly or indirectly by one or more "disqualified persons" (other than
one who is a disqualified person solely because he or she is a manager) or by an organization which IS not
described in section 509(a)(l) or (2)?.
. . . . .
If "Yes," explain. .

Yes

-~------------~-------------------

---------

STATE OF CALIFORNIA

FRANCHISE TAX BOARD

P. o. BOX 651
SACRAMENTO,

T007?

CA 95812-0651

Ap:ril 28, 1989

In :reply :refe:rto
344: G
:RK

FRIENDS OF THE HARRISON MEMORIAL LIBRARY

(THE PUBLIC LIB,RARY OF CARMEL-BY-TH-SEA,
CALIFORNIA
P.:/O. BOX 800
CARMEL CA 93921
Pu:rpose
Code Section
Fo:rm of O:rganization
Accounting Pe:riod Ending:
O:rganization Numbe:r

CHARITABLE
23701d
Association
Decembe:r 31
9763395

You a:re eHempt f:rom state f:ranchise o:r income taH unde:r the section
the Revenue and TaHation Code indicated above.

of

This decision is based on info:rmation you submitted and assumes that

you:r p:resent ope:rations continue unchanged o:r confo:rm to those p:roposed
in you:r application.
Any change in ope:ration, cha:racte:r,o:r pu:rpose of
the o:rganization must be :repo:rtedimmediately to this office so that we
may dete:rmine the effect on you:r eHempt status.
Any change of name o:r
add:ress must also be :repo:rted.
In the event of a change in :relevant statuto:ry, administ:rative, judicial
case law, a change in fede:ral inte:rp:retation of fede:ral law in cases
whe:re ou:r opinion is based upon such an inte:rp:retation, o:r a change in
the mate:rial facts o:r ci:rcumstances :relating to you:r application upon
which this opinion is based, this opinion may no longe:r be applicable.
It is you:r :responsibility to be awa:re of these changes should they occu:r.
This pa:rag:raphconstitues w:ritten advice, othe:r than a chief counsel
:ruling, within the meaning of Revenue and TaHation Code Section
21012(a)(2)'
You may be :requi:redto file Fo:rm 199 (EHempt O:rganization Annual
Info:rmation Retu:rn) on o:r befo:re the 15th day of the 5th month (4 1/2
months) afte:r the close of you:r accounting pe:riod. Please see annual
inst:ructions with fo:rms fo:r :requi:rements.
You a:re not :requi:redto file state f:ranchise o:r income taH :retu:rns
unless you have income subject to the un:related business income taH

-----

----------

-......,.-------------

----------------------------

April 28. 1989

FRIENDS OF THE HARRISON MEMORIAL
Corporate Number
9763395
Page 2

---

LIBRARY

under Section 23731 of the Code.

In this event. you are required to
file Form 109 (Exempt Organization Business Income Tax Return) by the
15th day of the 5th month (4 1/2 months) after the close of your annual
accounting period.
Please note that an exemption from federal income or other taxes and
other state taxes requires separate applications.
A copy of this letter has been sent to the Registry

of Charitable

A SCOTT/PTS
EXEMPT ORGANIZATION
GENERAL AUDIT
Telephone (916) 369-4171
EO :
cc: LUCETTE

KENAN

COpy

Trusts.

---

-- ---

-.'.

.e

- internal Revenue Servic'1t

District-Director

-"

Department of the Treasury

POBOX 36001 STOPSF-4-4-46

SANFR~CISCO, CA 94102

Date:

JUN.

12, 1989

ne

FRIENDSOF THE HARRISON

MEMDRIALLIBRARV
PO BOX BOO
CARMa, CA 93921

E~ployer Identification
Nunber:
77-0210474
Case t.ltmber:
959087024
Contact Person:
DANIEL STEVENS
Contact Telephone Number:
(415) 556-0319

AccolB1ti ng Perl od Endi ng:

Decenber 31
Foundat;ion Status CIass if icat i on:
509 (a) (1)
~vance Ru ling Per i od Ends:
Dec. 31, 1992
Caveat Appl ies:

Ves
Dear Appl icant:

Based on information sl.4lpl ied, and assLJ1ing your operations Hi II be as

stated in your app I i cat i on for recogn i t i on of e)(enpt ion, ..,e have debern i ned
you are eXElq:JtfrOC1Federal incolle tax under section 501 (c) (3) of the Internal
Revenue Code.
Because you are a neHIy created organ i zat i on, He are not noN lllaki ng a
final
deterllination
of your foundation status under section 509(a) of the
Code. However, He have c1etenni ned that you can reasonab I y be expected t:o be
a pubI icly supported organization
described in sections 509(a) (1) and
170 (b)(l) (A) <vi).
Accordingly,
you Hil I be treated as a publ icly supported organization,
and not as a private foundation,
during an advance rul ing period.
This
advance rul ing period begins on the date of your inception and ends on the
date shoHn above.
Within 90 days after the end of your advance rul ing period, you rust
submi t to us i nformat i on needed to determ i ne Hhether you have met the
requirellents
of the appl icable support test during the advance rul ing period.
If you establ ish t:hat you have been a publicly
supported organization,
you

i II be classified
as a section 509(a) (1) or 509 (a) (2) organization
as long
as you cont i nue to meet the requ i rements of the app I icab Ie support test.
If
you do not neet the pLb I i c support req.Ji rements dur i n9 the advance ru ling
period, you Hil I be classified
as a private foundation for future periods.
Also, if you are classified
as a private foundation,
you Hil I be treated as a
private foundation froll the date of your inception for purposes of sections
507 (d) and 4940.
Grantors and donors may rely on the determination
that you are not a
pr i vate foundat i on unt i I 90 days after the end of your advance ru I i n9 per iod.
If you submit: the required informa.tion ~ithln
the 90 days, grantors and donors

Letter

l045 (CG)

-2THEFRlENDSOF THE HARRISON

may continue to rely on the advance determination

unti I the Service makes a
f i na I deten, i nat i on of your founda,t i on status.
HOHe'Ver, if not i ce that you
~il I no longer be treated as a section 509 (a) (1) organization
is pub I ished in
the Internal
Revenue Bulletin,
grantors and donors may not rely on this
detem i nat i on after the date of such pLb I i cat ion.
A Iso, a grantor or donor
~ay not rely on this determination
if he or she Has in part responsible for,
or Has aware of, the act of fai lure to act that resulted
in your loss of
sect i on 509 (a) (1) status, or acqui red kno~ I edge that the Interna I Re'Venue
Service had given notice that you HOuld be removed fron classification
as
a section 509 (a) (1) organization.
I f your sources of support, or your purposes, character,
or nethod of
operat i on change, p Iease Iet us kno~ so He can cons i der the effect of the
change on your exempt status and foundat i on status.
A I so, you shou I d
inform us of al I changes in your name or address.
As of January I, 1984, you are I iable for taxes under the Federal
Insurance Contr i but i ons Act (soc i a I secur i ty taxes) 1:)0 remunerat i on of $100
or more you pay to each of your eRPIoyees dur i ng a ca I endar year.
You are
not I iable for the tax imposed under the Federal Unemployllent Act (FUTA).
Organi zat ions that are not pr i vate foundat i ons are not subject to the
exc i se taxes under Chapl:er 42 of the Code. HoHever, you are not automat i ca II y
exempt from other Federal excise taxes.
If you have any questions about
excise~ eRployment, or other Federal taxes, please leI: us knCH.
Donors lIlay deduct, conbr i but ions to you as prov i dad insect i on 170 of the
Code. Bequests, legacies, devises, transfers,
or gi fts to, you or for your use
are deructible
for Federal estate and gift tax purposes if they lIleet the
appl iCable provisions of sections 2055, 2106, and 2522 of the Code.
You are required to file
Forn 990, Return of Organization Exempt from
InconeTax , only if your gross receipts each year are normally more than
$25,000.
If a return is reqJi red, it nust; be fi led by the 15th day of the
fifth
nonth after the end of your annuaI account i ng per i od. The IaH i,""oses
a penalty of $10 a day, up to a ma,ximullof $5,000, ~tJen a return is fi led
late, unless there is reasonable cause for the delay.
You are nol: required to fi Ie Federal income tax returns unless you are
,subject: to the tax on unre Iated bus i ness income under sect ion 511 of the Code.
I f you are subject to th i s tax, you musl: f i Ie an income tax retum on Form
990- T, Exempt Organi zat i on Busi ness Income Tax Retum.
In th i 5 letter,
He are
not determ i n i n9 ~ether' any of your present or proposed act i v i ties are
unrelal:ed trade or business as defined in section 513 of the Code.
You need an empIoyer i dent i f i cat ion numer even if you ha.
e no empI oyees.
I f an empIoyer i dent if i cat i on nuroer Ha~:inot entered on your app I i cat ion, a
number Nil I be assigned to you and you Nill be advised of it.
Please use that
number on all returns you file
and in all correspondence Hith the Internal
Revenue Serv i ce ~

Letter

L0451:CG>


-3TI

FRIENDS OF THE HARRISON

Because th i 9 letter cou I d heI P reso I 'Ie any quest ions about your e:<empt
status and foundat i on status, you shou Id keep it in your pernanent records.

If the heading of this letter indicates that a caveat appl ies,

be IC* or on the enc Iosure is an integra I part of th i s letter.

the caveat

If you have any questions, please contact the person HOOsename and
telephone nunber are sOOHnin the headi ng of th is letter.
Sincerely

yours,

L.d.AA/,': ~ );z,~vJ

8ri~;;-P.
Acting

McMahon
If
District
Director