Civic Intelligence

Oconee County Friends of the Library

EIN 57-0810157 • 501(c)3 • Walhalla, SC

Pub. 78 Eligible990-N CoverageNTEE B11

Profile

Support Oconee County Library System

501 W South Main StWalhalla, SC 29691
Siviq Scores

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

Liabilities / Assets

78th percentile

0.00x

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

NTEE B11 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

78th percentile

0.00x

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

NTEE B11 • <$500k nonprofits • Source year 2025

Net Margin

44th percentile

3.4%

Higher net margin than 44% of similar nonprofits.

NTEE B11 • <$500k nonprofits • Source year 2025

Top Officer Pay

97th percentile

$0

Higher top officer pay than 97% of similar nonprofits.

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

NTEE B11 • <$500k nonprofits • Source year 2025

Asset Growth

52nd percentile

5.1%

Faster asset growth than 52% of similar nonprofits.

NTEE B11 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

61st percentile

11%

Faster revenue growth than 61% of similar nonprofits.

NTEE B11 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets78th percentile

Assets

Up

$49,281

Up $2,397 (+5.1%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$49,281

Up $2,397 (+5.1%) from 2024

Operations
Liabilities / Revenue78th percentileNet Margin44th percentile

Revenue

Up

$70,400

Up $7,112 (+11%) from 2024

Expenses

Up

$68,003

Up $18,661 (+38%) from 2024

Net Income

Down

$2,397

Down $11,549 (-83%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth52nd percentile

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

$60K$40K$20K$0Assets 2023: $32,938Liabilities 2023: $0Net Assets 2023: $32,9382023Assets 2024: $46,884Liabilities 2024: $0Net Assets 2024: $46,8842024Assets 2025: $49,281Liabilities 2025: $0Net Assets 2025: $49,2812025

Highlighted filing

2025

Assets$49,281
Liabilities$0
Net Assets$49,281
Open 2025 Filing

Operations Trend

Revenue Growth61st percentile

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

$80K$60K$40K$20K$0Revenue 2023: $56,053Expenses 2023: $40,469Net Income 2023: $15,5842023Revenue 2024: $63,288Expenses 2024: $49,342Net Income 2024: $13,9462024Revenue 2025: $70,400Expenses 2025: $68,003Net Income 2025: $2,3972025

Highlighted filing

2025

Revenue$70,400
Expenses$68,003
Net Income$2,397
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$49,281
Liabilities
$0
Net assets
$49,281
Revenue
$70,400
Expenses
$68,003
Net income
$2,397
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$49.3$0.00$49.3$70.4$68.0$2.40
2024Detailed filing. Detailed filing data is available for this year.$46.9$0.00$46.9$63.3$49.3$13.9
2023Detailed filing. Detailed filing data is available for this year.$32.9$0.00$32.9$56.1$40.5$15.6
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 23, 2026
Return Version
2025v4.0
Gross Receipts
$70,400
Mission and Program Overview

Mission

Support Oconee County Library System

Program Services

DescriptionGrantsExpenses
Semi-annual Cash Gift - Twice a year, FOL gives the library system half the funds raised through book sales. Book sales include weekly basement sales, booth sales, lobby sales and more. The funds benefit all library patrons.$0$32,025
Furnishings for community conference room, etc.$0$13,061
Wishlists - There are four library branches in the Oconee County Public Library. Early each year, FOL gives each branch $1500 to spend on items that they otherwise couldn't afford to purchase due to budgets. The librarians love it and make purchases that benefit the staff and all patrons.$0$6,000
Scholarship $4000, Little,Free Libraries $970, Community Resources $500, Book Club 161$0$5,631
Reading Programs- Help fund Summer and Winter Reading Program for children, youth and adults. Over 2000 people attended Summer Reading activities this past year. This is an annual program.$0$5,600
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stephanie WhitePresident & Volunteer CoordinatorPT$0--
Shari WaldoVice-President & Corresponding SecretaryPT$0--
Nancy ChurchwellTreasurer Until Nov 2025PT$0--
Cyndy ClausenMembership, Treasurer Beginning 12/2025PT$0--
Beth ReamsSecretary-$0--
Joseph SimmonsNewsletter CoordinatorPT$0--
Tammy BrysonFacebook Administrator-$0--
Filing and Contact Details

Filer

Filer Name
Oconee County Friends of the Library
EIN
57-0810157
Phone
4105983664
Address
501 W South Main St, Walhalla, SC 29691

Signing Officer

Name
Cyndy Clausen
Title
Treasurer
Phone
4105983664
Signed
2026-02-23
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“Operating Expenses: Book Sale 3,663.87, Credit Card Proceessing 520.20, Membership 672.12, Newsletter 204.26, Misc Exp 421.98, Scholarship 4,000, Little Free Libraries 969.95, Community Resources 500, Book Club 161”

Form 990-EZ, Part III, Line (28-31)

“Support Oconee County Library System Operating Expenses: Book Sale 3,663.87, Credit Card Proceessing 520.20, Membership 672.12, Newsletter 204.26, Misc Exp 421.98, Scholarship 4,000, Little Free Libraries 969.95, Community Resources 500, Book Club 161”

Raw XML Appendix254 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Membership, Treasurer beginning 12/2025
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IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Reading Programs- Help fund Summer and Winter Reading Program for children, youth and adults. Over 2000 people attended Summer Reading activities this past year. This is an annual program.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Semi-annual Cash Gift - Twice a year, FOL gives the library system half the funds raised through book sales. Book sales include weekly basement sales, booth sales, lobby sales and more. The funds benefit all library patrons.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2Wishlists - There are four library branches in the Oconee County Public Library. Early each year, FOL gives each branch $1500 to spend on items that they otherwise couldn't afford to purchase due to budgets. The librarians love it and make purchases that benefit the staff and all patrons.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt3Scholarship $4000, Little,Free Libraries $970, Community Resources $500, Book Club 161
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Operating Expenses: Book Sale 3,663.87, Credit Card Proceessing 520.20, Membership 672.12, Newsletter 204.26, Misc Exp 421.98, Scholarship 4,000, Little Free Libraries 969.95, Community Resources 500, Book Club 161
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Support Oconee County Library System Operating Expenses: Book Sale 3,663.87, Credit Card Proceessing 520.20, Membership 672.12, Newsletter 204.26, Misc Exp 421.98, Scholarship 4,000, Little Free Libraries 969.95, Community Resources 500, Book Club 161
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part III, Line (28-31)
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Cyndy Clausen
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum04105983664
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OCONEE COUNTY FRIENDS OF THE LIBRARY
ReturnHeader/Filer/BusinessNameControlTxt0OCON
ReturnHeader/Filer/EIN0570810157
ReturnHeader/Filer/PhoneNum04105983664
ReturnHeader/Filer/USAddress/AddressLine1Txt0501 W South Main St
ReturnHeader/Filer/USAddress/CityNm0Walhalla
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029691
ReturnHeader/ReturnTs02026-02-23T12:34:54-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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