Civic Intelligence

Friends of the Cambria Library

EIN 77-0285477 • 501(c)3 • Cambria, CA

Pub. 78 Eligible

Profile

To support our community's library in providing programs and library facitlities and services to adults and children in the community.

1043 Main StCambria, CA 93428

www.cambriafol.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

84th percentile

36%

Higher net margin than 84% 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

54th percentile

4.8%

Faster asset growth than 54% of similar nonprofits.

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

Revenue Growth

80th percentile

43%

Faster revenue growth than 80% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$528,430

Up $24,068 (+4.8%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$528,430

Up $24,068 (+4.8%) from 2024

Operations
Liabilities / Revenue35th percentileNet Margin84th percentile

Revenue

Up

$66,263

Up $19,890 (+43%) from 2024

Expenses

Up

$42,195

Up $6,264 (+17%) from 2024

Net Income

Up

$24,068

Up $13,626 (+130%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth54th percentile

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

$1.5M$1.0M$500K$0Assets 2012: $637,868Liabilities 2012: $0Net Assets 2012: $637,8682012Assets 2013: $1,253,476Liabilities 2013: $0Net Assets 2013: $1,253,4762013Assets 2014: $206,660Liabilities 2014: $0Net Assets 2014: $206,6602014Assets 2015: $143,521Liabilities 2015: $0Net Assets 2015: $143,5212015Assets 2016: $239,126Liabilities 2016: $0Net Assets 2016: $239,1262016Assets 2017: $201,449Liabilities 2017: $02017Assets 2018: $208,738Liabilities 2018: $02018Assets 2019: $525,235Liabilities 2019: $0Net Assets 2019: $525,2352019Assets 2020: $538,304Liabilities 2020: $0Net Assets 2020: $538,3042020Assets 2021: $521,251Liabilities 2021: $0Net Assets 2021: $521,2512021Assets 2022: $510,532Liabilities 2022: $0Net Assets 2022: $510,5322022Assets 2023: $493,920Liabilities 2023: $0Net Assets 2023: $493,9202023Assets 2024: $504,362Liabilities 2024: $0Net Assets 2024: $504,3622024Assets 2025: $528,430Liabilities 2025: $0Net Assets 2025: $528,4302025

Highlighted filing

2025

Assets$528,430
Liabilities$0
Net Assets$528,430
Open 2025 Filing

Operations Trend

Revenue Growth80th percentile

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

$1.0M$500K$0-$500KRevenue 2012: $277,242Expenses 2012: $19,321Net Income 2012: $257,9212012Revenue 2013: $634,905Expenses 2013: $19,297Net Income 2013: $615,6082013Revenue 2014: $57,400Expenses 2014: $504,216Net Income 2014: -$446,8162014Revenue 2015: $340,349Expenses 2015: $403,488Net Income 2015: -$63,1392015Revenue 2016: $108,449Expenses 2016: $12,844Net Income 2016: $95,6052016Revenue 2017: $45,454Expenses 2017: $83,131Net Income 2017: -$37,6772017Revenue 2018: $44,378Expenses 2018: $37,089Net Income 2018: $7,2892018Revenue 2019: $350,947Expenses 2019: $34,450Net Income 2019: $316,4972019Revenue 2020: $51,519Expenses 2020: $42,792Net Income 2020: $8,7272020Revenue 2021: $19,353Expenses 2021: $34,225Net Income 2021: -$14,8722021Revenue 2022: $23,397Expenses 2022: $34,116Net Income 2022: -$10,7192022Revenue 2023: $29,953Expenses 2023: $46,565Net Income 2023: -$16,6122023Revenue 2024: $46,373Expenses 2024: $35,931Net Income 2024: $10,4422024Revenue 2025: $66,263Expenses 2025: $42,195Net Income 2025: $24,0682025

Highlighted filing

2025

Revenue$66,263
Expenses$42,195
Net Income$24,068
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$528,430
Liabilities
$0
Net assets
$528,430
Revenue
$66,263
Expenses
$42,195
Net income
$24,068
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.00$0.53$0.07$0.04$0.02
2024Detailed filing. Detailed filing data is available for this year.$0.50$0.00$0.50$0.05$0.04$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.49$0.00$0.49$0.03$0.05$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$0.02$0.03$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$0.02$0.03$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.54$0.00$0.54$0.05$0.04$0.01
2019Summary only. Only limited summary data is available for this year.$0.53$0.00$0.53$0.35$0.03$0.32
2018Summary only. Only limited summary data is available for this year.$0.21$0.00$0.04$0.04$0.01
2017Summary only. Only limited summary data is available for this year.$0.20$0.00$0.05$0.08$0.04
2016Summary only. Only limited summary data is available for this year.$0.24$0.00$0.24$0.11$0.01$0.10
2015Summary only. Only limited summary data is available for this year.$0.14$0.00$0.14$0.34$0.40$0.06
2014Summary only. Only limited summary data is available for this year.$0.21$0.00$0.21$0.06$0.50$0.45
2013Summary only. Only limited summary data is available for this year.$1.25$0.00$1.25$0.63$0.02$0.62
2012Summary only. Only limited summary data is available for this year.$0.64$0.00$0.64$0.28$0.02$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Mar 1, 2024 to Feb 28, 2025
Signed
Oct 7, 2025
Return Version
2024v5.0
Gross Receipts
$66,263
Mission and Program Overview

Mission

To support our community's library in providing programs and library facitlities and services to adults and children in the community.

To support the Cambria Library in providing programs and services to adults and children in the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$466,590$504,362▲ $37,772
Cash and Non-Interest-Bearing Accounts$37,772$24,068▼ $13,704
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0--
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$504,362$528,430▲ $24,068
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$504,362$528,430▲ $24,068
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$504,362$528,430▲ $24,068
Total Liabilities and Net Assets / Fund Balance$504,362$528,430▲ $24,068
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Terry ShuePresident
Barbara MacDonoughVice President
Judy ButlerVice President
Lucy MorenoMember at Large
Stephen BeckMember at Large
Barbara BuchananMember-at-Large
Valerie RattoSecretary
Marvin CorneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,703
Program Service Revenue
$20,705
Investment Income
$42,855
Other Revenue
$0
All Other Contributions
$2,253
Change in Net Assets
$24,068
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$42,195
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$0$25,000$0$25,000
Insurance$1,506--$1,506
Office Expenses$1,218--$1,218
Advertising$1,115--$1,115
Information Technology$477--$477
Total Functional Expenses$17,195$25,000$0$42,195
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

“Nominations for FOCL Board members are held annually in February. The slate of Board members is presented to the general membership for approval in March. The President of the Board has authority to appoint Board members if positions become vacant during the fiscal year.”

Form 990, Part VI, Section A, Line 7B

“The FOCL Board is responsible for making decisions for the organization. The membership votes and approves the slate of Board members each year and approves the annual budget.”

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

“A financial end-of-fiscal-year report is presented to the FOCL governing board in June. The Treasurer and President of the Board prepare the tax documents and submit them in July. A copy of the filed 990 tax documents is available in the Cambria Library and FOCL Bookstore for members and volunteers to review.”

Form 990, Part VI, Section C, Line 19

“FOCL governing documents , policies, procedures and MOU's are available in the Cambria Library and FOCL Bookstore for members and volunteers to review. Financial documents are not available to the general public with the exception of the 990 tax document.”

Filing and Contact Details

Filer

Filer Name
Friends of the Cambria Library
EIN
77-0285477
Phone
6502816341
Address
1043 Main St, Cambria, CA 93428

Signing Officer

Name
Terry Shue
Title
President
Phone
6502816341
Signed
2025-10-07

Organization Details

Formed
1991
Legal Domicile
CA
Voting Board Members
65
Independent Board Members
0
Employees
0
Volunteers
25
Raw XML AppendixShowing 400 of 620 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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IRS990/MissionDesc0To support the Cambria Library in providing programs and services to adults and children in the community.
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IRS990/OtherExpensesGrp/Desc0SLO County/Cambria Library Programs
IRS990/OtherExpensesGrp/Desc1Library Maintenence
IRS990/OtherExpensesGrp/Desc2Volunteer Recognition Expenses
IRS990/OtherExpensesGrp/Desc3Transfer Funds to Morgan Stanley Account
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IRS990/OtherExpensesGrp/ProgramServicesAmt21399
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IRS990/OtherExpensesGrp/TotalAmt11100
IRS990/OtherExpensesGrp/TotalAmt21399
IRS990/OtherExpensesGrp/TotalAmt325000
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IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Terry Shue
IRS990/PrincipalOfcrBusinessName/BusinessNameLine2Txt0Friends of the Cambria Library
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IRS990/ProgramServiceRevenueGrp/Desc0Used Book Sales
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IRS990/ProgSrvcAccomActy2Grp/Desc0Provide funding for programs offered in the Cambria Library for adults and youth. Funded maintenance of garden and landscaping surrounding the Library facility.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Operated volunteer-staffed used book store to support programs and services noted above. Contributed to community wide programs with donations of puzzles and books.
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