Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 81-5106233 • 501(c)3 • Batesville, AR
Profile
Provide operating support for the independence county library
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
93rd percentile
Higher net margin than 93% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
80th percentile
Faster asset growth than 80% of similar nonprofits.
Revenue Growth
86th percentile
Faster revenue growth than 86% of similar nonprofits.
Assets
Up$210,167
Up $60,495 (+40%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$210,167
Up $60,495 (+40%) from 2023
Revenue
Up$56,205
Up $22,463 (+67%) from 2023
Expenses
Up$19,463
Up $510 (+2.7%) from 2023
Net Income
Up$36,742
Up $21,953 (+148%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Provide operating support for the independence county library
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE OPERATING SUPPORT FOR THE INDEPENDENCE COUNTY LIBRARY | - | $4,946 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| LES FRENSLEY | President | - | $0 | - | - |
| WILLA HARKEY | Member | - | $0 | - | - |
| WILL CRAWFORD | Vice President | - | $0 | - | - |
| CHERYL WADLEY | Secretary | - | $0 | - | - |
| MELISSA MERTE | Member | - | $0 | - | - |
| CAMBRIA ELMS | Member | - | $0 | - | - |
| STEPHANIE SAUNDERS | Member | - | $0 | - | - |
| CARLENE MORRISON | Member | - | $0 | - | - |
| BRANDI HENLEY | Member | - | $0 | - | - |
| JEFFREY FREIERT | Member | - | $0 | - | - |
| DAVID BRANSCUM | Treasurer | - | $0 | - | - |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Fancon | $15,216 | $15,216 | $16,484 | $-1,268 |
| Total Events | $15,216 | $15,216 | $16,484 | $-1,268 |
“Library operations $13755”
“LIBRARY DONATION $3000”
“PROGRAMMING $820”
“ADMINISTRATIVE $762”
“BOOK STORE SUPPLIES $644”
“SALES TAX $267”
“Fundraiser/ Events $125”
“LICENSES AND FEES $90”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | DAVID BRANSCUM |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8707934700 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 267 EAST MAIN ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | BATESVILLE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AR |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 72501 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 149672 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 210167 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 51556 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 36742 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 149672 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 210167 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 15216 |
| IRS990EZ/GrossReceiptsAmt | 0 | 72689 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 4143 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 149672 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 210167 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 149672 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 210167 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 10 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | LES FRENSLEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | WILLA HARKEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | WILL CRAWFORD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | CHERYL WADLEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | MELISSA MERTE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | CAMBRIA ELMS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | STEPHANIE SAUNDERS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | CARLENE MORRISON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | BRANDI HENLEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | JEFFREY FREIERT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | DAVID BRANSCUM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | Treasurer |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 23753 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 19463 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVIDE OPERATING SUPPORT FOR THE INDEPENDENCE COUNTY LIBRARY |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 1774 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE OPERATING SUPPORT FOR THE INDEPENDENCE COUNTY LIBRARY |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 4946 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 16484 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | -1268 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 19463 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 4946 |
| IRS990EZ/TotalRevenueAmt | 0 | 56205 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 51556 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 30730 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 16155 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 91533 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 77020 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 266994 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 266994 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 51556 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 30730 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 16155 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 91533 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 77020 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 266994 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 51556 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 30730 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 16155 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 91533 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 77020 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 266994 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 16484 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | FANCON |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 15216 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 15216 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 15216 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 15216 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | -1268 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 16484 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 16484 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | LIBRARY OPERATIONS $13755 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | LIBRARY DONATION $3000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PROGRAMMING $820 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ADMINISTRATIVE $762 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | BOOK STORE SUPPLIES $644 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | SALES TAX $267 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Fundraiser/ Events $125 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | LICENSES AND FEES $90 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.8 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAVID BRANSCUM |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | INDEPENDENCE COUNTY LIBRARY FRIENDS |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | FOUNDATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | INDE |
| ReturnHeader/Filer/EIN | 0 | 815106233 |
| ReturnHeader/Filer/PhoneNum | 0 | 8707938814 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 267 EAST MAIN STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BATESVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | AR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 72501 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 710623618 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Welch Couch & Company PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 410 Barnett Dr |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Batesville |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | AR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 72501 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8707935231 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MICHAEL GARRETT MCSPADDEN |
| ReturnHeader/ReturnTs | 0 | 2025-11-14T13:50:22-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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