﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-03-17T13:11:10-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-10-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>420728423</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CARNEY ALEXANDER MAROLD &amp; CO LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 1290</AddressLine1Txt>
        <CityNm>WATERLOO</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>507041290</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-11-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>421159798</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRIENDS OF THE WATERLOO PUBLIC LIBR</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>3192315958</PhoneNum>
      <USAddress>
        <AddressLine1Txt>415 COMMERCIAL ST</AddressLine1Txt>
        <CityNm>WATERLOO</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>50704</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MELISSA WELLS</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3192315958</PhoneNum>
      <SignatureDt>2025-04-15</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JANEL RUZICKA</PreparerPersonNm>
      <PTIN>P01286341</PTIN>
      <PhoneNum>3192333318</PhoneNum>
      <PreparationDt>2025-03-17</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>111231</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>49159</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>377</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>4192</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc2">47676</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>7423</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>40253</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>9827</OtherRevenueTotalAmt>
      <TotalRevenueAmt>103808</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>849</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>3461</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>169333</OtherExpensesTotalAmt>
      <TotalExpensesAmt>173643</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-69835</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>196822</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>40408</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>167395</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>49936</BOYAmt>
        <EOYAmt>83286</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>146886</BOYAmt>
        <EOYAmt>84109</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>196822</BOYAmt>
        <EOYAmt>167395</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>196822</BOYAmt>
        <EOYAmt>167395</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE FRIENDS GROUP SUPPORTS THE WATERLOO PUBLIC LIBRARY'S SERVICES AND PROGRAMS, PROMOTES LITERACY THROUGH OUTREACH PROGRAMS THAT ENCOURAGE AND ENHANCE READING THROUGHOUT THE COMMUNITY, AND CONDUCTS FUNDRAISING ACTIVITIES TO ASSIST WITH LIBRARY PROGRAMS AND PROJECTS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE MATERIALS AND SUPPORT FOR THE WATERLOO PUBLIC LIBRARY.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>19505</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>19505</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CYNTHIA BARDSLEY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAT CAIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KELLY HETH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUSIE LANTZ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GINNY HOPKINS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CATHERINE KITTRELL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KELLY MORGAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TERRY SELIGA</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JANE SHEA</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MELISSA WELLS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARY RITTER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>MELISSA WELLS</PersonNm>
        <USAddress>
          <AddressLine1Txt>415 COMMERCIAL ST</AddressLine1Txt>
          <CityNm>WATERLOO</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50704</ZIPCd>
        </USAddress>
        <PhoneNum>3192315958</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>17345</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>22283</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>18228</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>16529</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>49159</CurrentTaxYearAmt>
        <TotalAmt>123544</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearAmt>62072</CurrentTaxYearAmt>
        <TotalAmt>62072</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>17345</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>22283</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>18228</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>16529</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>111231</CurrentTaxYearAmt>
        <TotalAmt>185616</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>185616</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>209</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>8148</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>8360</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>209</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>8148</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>8360</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>17554</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>30431</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>18230</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>16530</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>111231</CurrentTaxYearAmt>
        <TotalAmt>193976</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.95690</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.91530</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.04000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.08000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>AMAZON SALES</Event1Nm>
        <GrossReceiptsEvent1Amt>22098</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>22098</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>5069</OtherDirectExpensesEvent1Amt>
        <Event2Nm>FRIENDS USED BO</Event2Nm>
        <GrossReceiptsEvent2Amt>9754</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>9754</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>49</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>2</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>15824</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>15824</GrossRevenueOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>2305</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>47676</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>47676</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>7423</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>7423</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>40253</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERSHIPS 6,725 PRINTER INCOME 1,962 MARKETING &amp; PROMOTION 1,126 MISCELLANEOUS 14 TOTAL 9,827</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES MAKER SPACE SUPPLIES 1,964 MISCELLANEOUS 4,140 MEMBERSHIP 53 ADULT PROGRAM 3,225 HEADPHONES/EARBUDS 346 TEEN SERVICES 2,688 SUMMER YOUTH 5,286 TEEN SUMMER 2,478 YOUTH DEPARTMENT 3,864 AQUARIUM 289 DONATIONS 49,000 CONSTRUCTION 96,000 TOTAL 169,333</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER ADJUSTMENT 40,408</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>TUVE INVESTMENTS 54,090 62,683 MONEY MARKET 72,996 0 EDWARD JONES 19,800 21,426 TOTAL 146,886 84,109</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FRIENDS GROUP SUPPORTS THE WATERLOO PUBLIC LIBRARY'S SERVICES AND PROGRAMS, PROMOTES LITERACY THROUGH OUTREACH PROGRAMS THAT ENCOURAGE AND ENHANCE READING THROUGHOUT THE COMMUNITY, AND CONDUCTS FUNDRAISING ACTIVITIES TO ASSIST WITH LIBRARY PROGRAMS AND PROJECTS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>