Civic Intelligence

Friends of the Library Association

EIN 74-2587789 • 501(c)3 • Leakey, TX

Profile

The organization funds all expenses for the real county public library leakey.

PO Box 488Leakey, TX 78873

n/A

Siviq Scores

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

Liabilities / Assets

21st percentile

0.00x

Higher debt load relative to assets than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

25th percentile

0.00x

Higher debt load relative to revenue than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

76th percentile

23%

Higher net margin than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

66th percentile

10%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

45th percentile

4.3%

Faster revenue growth than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,158,877

Up $105,755 (+10%) from 2023

Liabilities

Up

$481

Up $95 (+25%) from 2023

Net Assets

Up

$1,158,396

Up $105,660 (+10%) from 2023

Revenue

Up

$132,794

Up $5,440 (+4.3%) from 2023

Expenses

Down

$102,077

Down $1,251 (-1.2%) from 2023

Net Income

Up

$30,717

Up $6,691 (+28%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $818,850Liabilities 2010: $0Net Assets 2010: $818,8502010Assets 2011: $813,542Liabilities 2011: $0Net Assets 2011: $813,5422011Assets 2012: $641,936Liabilities 2012: $0Net Assets 2012: $641,9362012Assets 2013: $707,538Liabilities 2013: $0Net Assets 2013: $707,5382013Assets 2014: $381,729Liabilities 2014: $1,195Net Assets 2014: $380,5342014Assets 2015: $622,252Liabilities 2015: $1,195Net Assets 2015: $621,0572015Assets 2016: $616,453Liabilities 2016: $1,454Net Assets 2016: $614,9992016Assets 2017: $693,207Liabilities 2017: $2,778Net Assets 2017: $690,4292017Assets 2018: $686,442Liabilities 2018: $3,445Net Assets 2018: $682,9972018Assets 2019: $788,855Liabilities 2019: $633Net Assets 2019: $788,2222019Assets 2020: $882,860Liabilities 2020: $92Net Assets 2020: $882,7682020Assets 2021: $1,001,692Liabilities 2021: $416Net Assets 2021: $1,001,2762021Assets 2022: $919,749Liabilities 2022: $334Net Assets 2022: $919,4152022Assets 2023: $1,053,122Liabilities 2023: $386Net Assets 2023: $1,052,7362023Assets 2024: $1,158,877Liabilities 2024: $481Net Assets 2024: $1,158,3962024

Highlighted filing

2024

Assets$1,158,877
Liabilities$481
Net Assets$1,158,396

Operations Trend

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

$200K$100K$0-$100KExpenses 2010: $75,9812010Expenses 2011: $49,3032011Expenses 2012: $49,1032012Revenue 2013: $164,734Expenses 2013: $57,562Net Income 2013: $107,1722013Revenue 2014: $84,970Expenses 2014: $69,469Net Income 2014: $15,5012014Revenue 2015: $92,209Expenses 2015: $119,732Net Income 2015: -$27,5232015Revenue 2016: $115,399Expenses 2016: $180,101Net Income 2016: -$64,7022016Revenue 2017: $132,236Expenses 2017: $99,445Net Income 2017: $32,7912017Revenue 2018: $160,584Expenses 2018: $107,597Net Income 2018: $52,9872018Revenue 2019: $111,029Expenses 2019: $87,946Net Income 2019: $23,0832019Revenue 2020: $152,011Expenses 2020: $64,933Net Income 2020: $87,0782020Revenue 2021: $115,655Expenses 2021: $69,304Net Income 2021: $46,3512021Revenue 2022: $141,983Expenses 2022: $88,411Net Income 2022: $53,5722022Revenue 2023: $127,354Expenses 2023: $103,328Net Income 2023: $24,0262023Revenue 2024: $132,794Expenses 2024: $102,077Net Income 2024: $30,7172024

Highlighted filing

2024

Revenue$132,794
Expenses$102,077
Net Income$30,717

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.16$0.13$0.10$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.05$0.00$1.05$0.13$0.10$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$0.14$0.09$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.00$0.00$1.00$0.12$0.07$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.88$0.15$0.06$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$0.11$0.09$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.68$0.16$0.11$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$0.13$0.10$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.61$0.12$0.18$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$0.09$0.12$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$0.08$0.07$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$0.16$0.06$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.00$0.64$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.00$0.81$0.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.00$0.82$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 7, 2025
Return Version
2024v5.2
Gross Receipts
$139,558
Mission and Program Overview

Mission

The organization funds all library expenses

To provide funds and management for the real county public library leakey

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,052,736$1,158,396▲ $105,660
Investments Other Securities$933,773$1,020,579▲ $86,806
Savings and Temporary Cash Investments$104,249$101,433▼ $2,816
Cash and Non-Interest-Bearing Accounts$6,473$29,101▲ $22,628
Land, Buildings, and Equipment, Net$8,627$7,764▼ $863
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,053,122$1,158,877▲ $105,755
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$386$481▲ $95
Total Liabilities$386$481▲ $95
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,052,736$1,158,396▲ $105,660
Total Liabilities and Net Assets / Fund Balance$1,053,122$1,158,877▲ $105,755

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,764$321,727$329,491
Compensation and Service Providers

Board Members and Trustees

NameTitle
Pam GasperPresident
Anissa ReagorVice President
Kathy PorterDirector
Lisa WestmorelandDirector
Patti BerkstresserDirector
Rebecca PaullSecretary
Joy LambTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$31,690
Program Service Revenue
$37
Investment Income
$27,651
Other Revenue
$73,416
All Other Contributions
$31,690
Change in Net Assets
$30,717
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$61,758
Other Expenses$40,319
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$61,758--$61,758
Occupancy$12,358--$12,358
Office Expenses-$7,036-$7,036
Other Expenses$2,586$13,662-$2,586
Advertising$1,682--$1,682
Insurance-$1,122-$1,122
Fees for Services Accounting-$1,010-$1,010
Depreciation Depletion-$863-$863
Total Functional Expenses$78,384$23,693$0$102,077
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$80,180
Fundraising Direct Expenses$6,764
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Benefit Gala$72,262$72,262$4,836$67,426
Cowboy Breakfast$7,318$7,318-$7,318
Total Events$79,580$79,580$6,415$73,165
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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

Governance Explanations

Form 990, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Friends of the Library Association
EIN
74-2587789
Address
PO BOX 488, LEAKEY, TX 78873

Signing Officer

Name
Joy Lamb
Title
Treasurer
Signed
2025-08-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pam Gasper
Formed
1991
Legal Domicile
TX
Voting Board Members
8
Independent Board Members
8
Employees
3

Preparer

Firm
Myres CPA PLLC
Address
18830 Forty Six Pkwy Bldg 2 Ste A, Spring Branch, TX 78070
Preparer
Trevor T Myres CPA
Phone
2108889908
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Adjustment - prior year accounts payable = -$190

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IRS990/PYInvestmentIncomeAmt022359
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt048095
IRS990/PYOtherRevenueAmt065411
IRS990/PYProgramServiceRevenueAmt069
IRS990/PYRevenuesLessExpensesAmt024026
IRS990/PYTotalExpensesAmt0103328
IRS990/PYTotalRevenueAmt0127354
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt030717
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01052736
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01158396
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0104249
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0101433
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt031690
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt039515
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt039949
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt089462
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt030553
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0231169
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt027651
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt022359
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt018064
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt014646
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt065242
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0147962
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt080180
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt071106
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt090412
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt014904
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt059323
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0315925
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt027651
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt022359
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt018064
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt014646
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt065242
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0147962
IRS990ScheduleA/InvestmentIncomeCYPct00.21290
IRS990ScheduleA/InvestmentIncomePYPct00.21810
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.78710
IRS990ScheduleA/PublicSupportPY509Pct00.78190
IRS990ScheduleA/PublicSupportTotal509Amt0547094
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0111870
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0110621
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0130361
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0104366
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt089876
IRS990ScheduleA/Total509Grp/TotalAmt0547094
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0139521
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0132980
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0148425
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0119012
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0155118
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0695056
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt07764
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0321727
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0329491
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07764
IRS990ScheduleD/TotalBookValueSecuritiesAmt01020579
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06415
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BENEFIT GALA
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0COWBOY BREAKFAST
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt01579
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt01579
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt072262
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt07318
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt079580
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt072262
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt07318
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt079580
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt073165
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04836
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04836
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ADJUSTMENT - PRIOR YEAR ACCOUNTS PAYABLE = -$190
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01053122
IRS990/TotalAssetsEOYAmt01158877
IRS990/TotalAssetsGrp/BOYAmt01053122
IRS990/TotalAssetsGrp/EOYAmt01158877
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt031690
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023693
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt078384
IRS990/TotalFunctionalExpensesGrp/TotalAmt0102077
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0386
IRS990/TotalLiabilitiesEOYAmt0481
IRS990/TotalLiabilitiesGrp/BOYAmt0386
IRS990/TotalLiabilitiesGrp/EOYAmt0481
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01052736
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01158396
IRS990/TotalProgramServiceExpensesAmt078384
IRS990/TotalProgramServiceRevenueAmt037
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt027688
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0132794
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01053122
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01158877
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 488
IRS990/USAddress/CityNm0LEAKEY
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd078873
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOY LAMB
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer

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