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        <FormAndLineReferenceDesc>SCHEDULE C, PART II-A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AGENCY DID NOT CONDUCT ANY LOBBYING DURING THE FISCAL YEARS ENDING SEPT 30,2025, SEPT 30 2024, NOR THE FISCAL YEAR ENDING SEPT 30 2023. THE LAST LOBBYING BY THE AGENCY OCCURED IN THE FISCAL YEAR ENDING SEPT 30 2022.</ExplanationTxt>
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          <CityNm>OAKLAND</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
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        <ExplanationTxt>IT IS F.O.P.L.'S POLICY TO DESIGNATE THE AMOUNT AND USE OF FUNDS TO BE GRANTED TO THE OAKLAND PUBLIC LIBRARY CONSISTENT WITH THE MISSION OF F.O.P.L. AND ITS BY-LAWS. TOTAL AMOUNT OF GRANTS: GENERALLY EQUAL TO CURRENT NET ANNUAL REVENUES (WHILE MAINTAINING A RESERVE APPROXIMATELY EQUAL TO ONE YEAR'S NET REVENUES AND SIX (6) MONTHS BOOKMARK OPERATING EXPENSES) GUIDELINES: IN GENERAL, FOPL FUNDS ACTIVITIES WHICH ARE ABOVE AND BEYOND THOSE REASONABLY EXPECTED TO BE FUNDED BY THE CITY OF OAKLAND, SUCH AS NORMAL OPERATING COSTS INCLUDING LABOR COSTS, BOOKS AND MATERIALS. FOPL FUNDS PURCHASES OF FURNITURE AND FIXTURES, ACTIVITIES SUCH AS COMMUNITY OUTREACH PROGRAMS (E.G., NATIONAL LIBRARY WEEK AND CHILDREN'S SUMMER READING) AND SPECIAL COLLECTIONS OR REFERENCE MATERIAL WHICH ARE BENEFICIAL TO THE COMMUNITIES SERVED, BUT OUTSIDE THE MEANS OF THE LIBRARY'S OPERATING BUDGET. FOPL PROVIDES SUPPORT FOR SPECIAL ACTIVITIES THROUGH THE LIBRARY DIRECTOR'S FUND AND SUPPORT FOR LIBRARIANS THROUGH LIBRARY SCHOOL SCHOLARSHIPS. THE BOARD APPROVES THE GRANTS. THE TREASURER IS RESPONSIBLE FOR DISTRIBUTING THE GRANTS TO THE LIBRARY IN ACCORDANCE WITH THE MEMORANDUM OF UNDERSTANDING BETWEEN THE LIBRARY AND F.O.P.L., AND THE F.O.P.L. EXPENDITURE POLICY.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOOKMARK IS OWNED AND OPERATED BY THE FRIENDS OF THE OPL. WE HAVE A 3 PART-TIME STORE MANAGERS AND 150+ VOLUNTEERS. BOOKSTORE VOLUNTEERS PERFORM A VARIETY OF TASKS DURING THEIR THREE HOUR/WEEK SHIFTS, INCLUDING SORTING AND PRICING OF DONATED BOOKS, IN STORE TASKS SUCH AS SHELVING AND SALES, ONLINE SALES INCLUDE PRICING, LISTING AND SHIPPING SOLD ITEMS. ALL PROCEEDS FURTHER OUR MISSION TO SUPPORT OAKLAND PUBLIC LIBRARY AND THE PROGRAMS THE OPL DIRECTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERSHIP IS OPEN TO ANY PERSON OR GROUP INTERESTED IN SUPPORTING THE PURPOSES OF FOPL. MEMBERSHIP DUES ARE 25 PER YEAR FOR INDIVIDUALS, 15 FOR SENIORS, 65 YEARS OR OLDER, AND FULL-TIME STUDENTS; OTHER MEMBERSHIP CATEGORIES RANGING FROM 35 TO 1,000 OR MORE ARE ALSO AVAILABLE. THE MEMBERSHIP APPLICATION IS AVAILABLE AT WWW.FOPL.ORG OR BY REQUEST TO FOPL AT 933 BROADWAY, OAKLAND, CA 94607 OR BY CALLING 510-444-0473</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS REVIEWED BY SELECTED MEMBERS OF THE BOARD OF DIRECTORS AND THEN DISTRIBUTED TO ALL BOARD MEMBERS PRIOR TO FILING</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OFFICERS OF THE AGENCY CURRENTLY SERVE THE FUNCTION OF THE MANAGING PARTNERS, WITHOUT COMPENSATION. IF AN EXECUTIVE DIRECTOR WERE HIRED, THE SALARY WOULD BE BASED ON THE COMPENSATION OF EXECUTIVE DIRECTORS OF AGENCIES OF SIMILAR SIZE, FIELD AND LOCATION TO THE AGENCY.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>WAGES AND SALARIES OF STAFF ARE DETERMINED BY THE EXECUTIVE DIRECTOR, WITH OVERSIGHT OF THE BOARD OF DIRECTORS. THE WAGES AND SALARIES ARE BASED UPON COMPENSATION OF EMPLOYEES OF AGENCIES OF SIMILAR SIZE, FIELD AND LOCATION TO THE AGENCY.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS AVAILABLE UPON REQUEST.</ExplanationTxt>
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        <ExplanationTxt>PRIOR YEAR PREPAID EXPENSE WRITE OFF -5,164 LONG-TERM LIABILITY CORRECTION -1,647 TOTAL -6,811 DECREASES IN NET ASSETS: 1) ANALYSIS OF PREPAID EXPENSES REVEALED THAT THEY SHOULD HAVE BEEN EXPENSED IN PRIOR YEARS AND HAVE NOW BEEN WRITTEN OFF. 5,164 2) ANALYSIS OF LONG TERM LIABILITIES REVEALED AN ERROR AND HAS NOW BEEN CORRECTED. 1,647</ExplanationTxt>
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      <ExplanationTxt>THE AGENCY DID NOT CONDUCT ANY LOBBYING DURING THE FISCAL YEARS ENDING SEPT 30,2025, SEPT 30 2024, NOR THE FISCAL YEAR ENDING SEPT 30 2023. THE LAST LOBBYING BY THE AGENCY OCCURED IN THE FISCAL YEAR ENDING SEPT 30 2022.</ExplanationTxt>
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</Return>