Civic Intelligence

Friends of the Spicewood Community

EIN 20-3443090 • 501(c)3 • Spicewood, TX

Profile

NONE

PO Box 463Spicewood, TX 78669

www.spicewoodlibrary.org

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

93rd percentile

65%

Higher net margin than 93% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

69th percentile

13%

Faster asset growth than 69% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

8th percentile

-42%

Faster revenue growth than 8% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$730,074

Up $85,362 (+13%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$730,074

Up $85,362 (+13%) from 2024

Revenue

Down

$132,224

Down $94,617 (-42%) from 2024

Expenses

Up

$46,864

Up $8,524 (+22%) from 2024

Net Income

Down

$85,360

Down $103,141 (-55%) from 2024

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $210,820Liabilities 2010: $15Net Assets 2010: $210,8052010Assets 2011: $242,129Net Assets 2011: $242,1292011Assets 2012: $259,227Liabilities 2012: $0Net Assets 2012: $259,2272012Assets 2013: $272,908Liabilities 2013: $0Net Assets 2013: $272,9082013Assets 2014: $295,063Liabilities 2014: $0Net Assets 2014: $295,0632014Assets 2015: $324,393Liabilities 2015: $0Net Assets 2015: $324,3932015Assets 2016: $344,706Liabilities 2016: $0Net Assets 2016: $344,7062016Assets 2017: $368,653Liabilities 2017: $0Net Assets 2017: $368,6532017Assets 2018: $382,196Liabilities 2018: $0Net Assets 2018: $382,1962018Assets 2019: $389,179Liabilities 2019: $0Net Assets 2019: $389,1792019Assets 2020: $393,061Liabilities 2020: $0Net Assets 2020: $393,0612020Assets 2021: $419,082Liabilities 2021: $0Net Assets 2021: $419,0822021Assets 2022: $427,511Liabilities 2022: $0Net Assets 2022: $427,5112022Assets 2023: $456,211Liabilities 2023: $0Net Assets 2023: $456,2112023Assets 2024: $644,712Liabilities 2024: $0Net Assets 2024: $644,7122024Assets 2025: $730,074Liabilities 2025: $0Net Assets 2025: $730,0742025

Highlighted filing

2025

Assets$730,074
Liabilities$0
Net Assets$730,074

Operations Trend

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

$300K$200K$100K$0Revenue 2010: $34,616Expenses 2010: $24,644Net Income 2010: $9,9722010Revenue 2011: $59,650Expenses 2011: $28,326Net Income 2011: $31,3242011Revenue 2012: $44,123Expenses 2012: $27,025Net Income 2012: $17,0982012Revenue 2013: $41,676Expenses 2013: $27,995Net Income 2013: $13,6812013Revenue 2014: $44,853Expenses 2014: $22,698Net Income 2014: $22,1552014Revenue 2015: $56,938Expenses 2015: $27,608Net Income 2015: $29,3302015Revenue 2016: $43,204Expenses 2016: $22,891Net Income 2016: $20,3132016Revenue 2017: $57,264Expenses 2017: $33,317Net Income 2017: $23,9472017Revenue 2018: $41,590Expenses 2018: $28,047Net Income 2018: $13,5432018Revenue 2019: $53,088Expenses 2019: $46,105Net Income 2019: $6,9832019Revenue 2020: $41,122Expenses 2020: $37,240Net Income 2020: $3,8822020Revenue 2021: $56,497Expenses 2021: $30,476Net Income 2021: $26,0212021Revenue 2022: $38,211Expenses 2022: $29,782Net Income 2022: $8,4292022Revenue 2023: $64,055Expenses 2023: $35,355Net Income 2023: $28,7002023Revenue 2024: $226,841Expenses 2024: $38,340Net Income 2024: $188,5012024Revenue 2025: $132,224Expenses 2025: $46,864Net Income 2025: $85,3602025

Highlighted filing

2025

Revenue$132,224
Expenses$46,864
Net Income$85,360

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.30$0.00$7.30$1.32$0.47$0.85
2024Detailed filing. Detailed filing data is available for this year.$6.45$0.00$6.45$2.27$0.38$1.89
2023Detailed filing. Detailed filing data is available for this year.$4.56$0.00$4.56$0.64$0.35$0.29
2022Detailed filing. Detailed filing data is available for this year.$4.28$0.00$4.28$0.38$0.30$0.08
2021Detailed filing. Detailed filing data is available for this year.$4.19$0.00$4.19$0.56$0.30$0.26
2020Detailed filing. Detailed filing data is available for this year.$3.93$0.00$3.93$0.41$0.37$0.04
2019Detailed filing. Detailed filing data is available for this year.$3.89$0.00$3.89$0.53$0.46$0.07
2018Detailed filing. Detailed filing data is available for this year.$3.82$0.00$3.82$0.42$0.28$0.14
2017Detailed filing. Detailed filing data is available for this year.$3.69$0.00$3.69$0.57$0.33$0.24
2016Detailed filing. Detailed filing data is available for this year.$3.45$0.00$3.45$0.43$0.23$0.20
2015Detailed filing. Detailed filing data is available for this year.$3.24$0.00$3.24$0.57$0.28$0.29
2014Detailed filing. Detailed filing data is available for this year.$2.95$0.00$2.95$0.45$0.23$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$0.00$2.73$0.42$0.28$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.59$0.00$2.59$0.44$0.27$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.42$2.42$0.60$0.28$0.31
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.11$0.00$2.11$0.35$0.25$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Dec 10, 2025
Return Version
2024v5.2
Gross Receipts
$132,224
Mission and Program Overview

Mission

Provide library services to the community

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$456,211$542,474▲ $86,263
Cash and Non-Interest-Bearing Accounts$467,811$436,807▼ $31,004
Land, Buildings, and Equipment, Net$132,760$255,317▲ $122,557
Cap Stk Tr Prin Current Funds$188,501$187,600▼ $901
Total Assets$644,712$730,074▲ $85,362
Other Assets Total$44,141$37,950▼ $6,191
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$644,712$730,074▲ $85,362
Total Liabilities and Net Assets / Fund Balance$644,712$730,074▲ $85,362

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$215,317$55,864$271,181
Other Land Buildings$0$67,960$67,960
Land$40,000-$40,000
Equipment$0$15,780$15,780
Leasehold Improvements$0$0$0
Other Assets Org$450--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sabine LamarThrift Store Chairman
Beth CottinghamPresident
Jim LamarVice President
Jan WierschkSecretary
Pam KennyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$104,209
Program Service Revenue
$0
Investment Income
$15,501
Other Revenue
$12,514
All Other Contributions
$88,014
Change in Net Assets
$85,360
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$46,659
Total Fundraising Expense$10,517
Grants and Similar Amounts Paid$205
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$2,495$850$7,785$11,130
Insurance$6,150$916$0$7,066
Occupancy$0$5,616$0$5,616
Depreciation Depletion$0$3,716$0$3,716
Office Expenses$0$2,993$0$2,993
Other Expenses$0$0$2,732$2,732
Information Technology$1,787$0$0$1,787
Interest$0$1,271$0$1,271
Grants to Domestic Orgs$205--$205
Total Functional Expenses$20,855$15,492$10,517$46,864
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Friends of the Spicewood Community Library
EIN
20-3443090
Phone
8306937892
Address
PO Box 463, Spicewood, TX 78669

Signing Officer

Name
Beth Cottingham
Title
President
Phone
8306937892
Signed
2025-12-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Beth Cottingham
Formed
2009
Legal Domicile
TX
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
50

Preparer

Firm
Ray CPA Pc
Address
704 Riverlawn Dr, Round Rock, TX 78681
Preparer
Joshua Ray
Phone
5127862052
Supplemental Narrative

Additional Explanations

Pt III, Line 3

Form 990, Part I, Line 1, Description of Organization Mission: Friends of the Spicewood Community Library had completed its twentieth year of supporting the local community library. The library has grown from one with less than 4000 items available for lending, several hundred library card holders, and two patron PCs with slow internet access to one with nearly 12,000 items available for lending, over 1,500 library card holders and four PCs available for patron use with fiber optic internet access. The library continues to offer programs for children such as summer reading, weekly reading & craft programs, monthly chess & Lego club, Santa in the library and STEAM kits. Programs offered for adults include an adult book club, computer classes, monthly crafts, gardening, free notary services and AARP Free tax preparation assistance. The library offers digital items to patrons through this virtual library branch. The library facilities are used by numerous community groups.

Pt VI, Line 11B

The officers review the Form 990 before filing.

Pt VI, Line 19

Governing documents are available for examination in the library, upon request.

Pt VI, Line 2

Jim Lamar & Sabine Lamar - Family Relationship

Form 990, Part IX, Line 24E

Fundraising for New Libary 7785. 0. 0. 7785.

Form 990, Part IX, Line 24E

Summer Reading 2343. 2343. 0. 0.

Form 990, Part IX, Line 24E

Sales Tax for Thrift Store 850. 0. 850. 0.

Form 990, Part IX, Line 24E

Thrift Store Expenses 152. 152. 0. 0.

Raw XML Appendix382 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/PublicSupportPY170Pct00.96740
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IRS990ScheduleA/PublicSupportTotal509Amt00
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IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0198281
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt045417
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt023336
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt040884
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0440142
IRS990ScheduleA/TotalSupportAmt0467541
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0215317
IRS990ScheduleD/BuildingsGrp/DepreciationAmt055864
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0271181
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015780
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt015780
IRS990ScheduleD/LandGrp/BookValueAmt040000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt040000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt037500
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt10
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2450
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Books & Catalogued Items
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1New Building Construction
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Other
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt067960
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt067960
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0255317
IRS990ScheduleD/TotalBookValueOtherAssetsAmt037950
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990, Part I, Line 1, Description of Organization Mission: Friends of the Spicewood Community Library had completed its twentieth year of supporting the local community library. The library has grown from one with less than 4000 items available for lending, several hundred library card holders, and two patron PCs with slow internet access to one with nearly 12,000 items available for lending, over 1,500 library card holders and four PCs available for patron use with fiber optic internet access. The library continues to offer programs for children such as summer reading, weekly reading & craft programs, monthly chess & Lego club, Santa in the library and STEAM kits. Programs offered for adults include an adult book club, computer classes, monthly crafts, gardening, free notary services and AARP Free tax preparation assistance. The library offers digital items to patrons through this virtual library branch. The library facilities are used by numerous community groups.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The officers review the Form 990 before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing documents are available for examination in the library, upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Jim Lamar & Sabine Lamar - Family Relationship
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Fundraising for New Libary 7785. 0. 0. 7785.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Summer Reading 2343. 2343. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Sales Tax for Thrift Store 850. 0. 850. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Thrift Store Expenses 152. 152. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt III, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015492
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt020855
IRS990/TotalFunctionalExpensesGrp/TotalAmt046864
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0644712
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0730074
IRS990/TotalProgramServiceExpensesAmt020855
IRS990/TotalRevenueGrp/ExclusionAmt015501
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt012514
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0132224
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0730074
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 463
IRS990/USAddress/CityNm0Spicewood
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd078669
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.spicewoodlibrary.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Beth Cottingham
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum08306937892
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Friends of the Spicewood Community Library
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0203443090
ReturnHeader/Filer/PhoneNum08306937892
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 463
ReturnHeader/Filer/USAddress/CityNm0Spicewood
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd078669
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0455363835
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RAY CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0704 Riverlawn Dr
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Round Rock
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd078681
ReturnHeader/PreparerPersonGrp/PhoneNum05127862052
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Joshua Ray
ReturnHeader/ReturnTs02026-02-06T07:53:46-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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