﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-02-22T16:00:03Z</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>821540409</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRIENDS OF SPARE PARTS</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>2108516100</PhoneNum>
      <USAddress>
        <AddressLine1Txt>13491 WETMORE RD</AddressLine1Txt>
        <CityNm>SAN ANTONIO</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>78247</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Margaret Peachey</PersonNm>
      <PersonTitleTxt>Executive Director</PersonTitleTxt>
      <PhoneNum>0000000000</PhoneNum>
      <SignatureDt>2024-02-22</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>Margaret</PersonFirstNm>
        <PersonLastNm>Peachey</PersonLastNm>
      </PersonFullName>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="POSTCARDb3474db">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="990xScheduleA" referenceDocumentName="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>116489</GrossReceiptsAmt>
      <ContributionsGiftsGrantsEtcAmt>1594</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>107144</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>0</MembershipDuesAmt>
      <InvestmentIncomeAmt>20</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt>7591</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>3277</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>4314</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>0</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>140</OtherRevenueTotalAmt>
      <TotalRevenueAmt>113212</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>0</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>0</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>34377</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>11124</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>22782</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>197</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>13601</OtherExpensesTotalAmt>
      <TotalExpensesAmt>82081</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>31131</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>21400</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>1256</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>53787</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>21400</BOYAmt>
        <EOYAmt>53815</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>1904</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>21400</BOYAmt>
        <EOYAmt>55719</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>1932</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>21400</BOYAmt>
        <EOYAmt>53787</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Advances reuse and sustainability through creativity and the arts Programs support cultural and environmental sustainability provide affordability and accessibility to the arts offer community education foster creativity green-style</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The Center for Creative Reuse program facilitates the intake of pre-owned creative materials and supplies that would otherwise be thrown away or underutilized and offers them back into the community through program offerings and storefront In 2023 the Center diverted 26407 pounds of creative reuse materials from the landfill and provided access to affordable materials to 1817 members of the public</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>67294</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Spare Parts Connect is an innovative educational program that connects businesses and organizations with the community to foster creativity sustainability and collaboration Spare Parts Connect promotes the concept of creative reuse by offering a unique opportunity for businesses and organizations to engage with their audience through hands-on activities and demonstrations Spare Parts participated in 20 events and reached an audience of over 1000 and redistributed 106 pounds of materials back to the community</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2888</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Educational workshops are hosted at the Center for Creative Reuse and provide participants with hands on instruction to learn new skills with an eco-friendly or sustainable component to them helping to advance reuse and sustainability Spare Parts hosted 38 workshops in 2023 reaching 190 participants and redistributed 101 pounds of materials back to the community</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2227</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The Spare Parts Internship program for 2023 included three interns who dedicated 340 hours in 2023 Spare Parts interns gain hands-on experience in each step in the process of operations for our second-hand creative reuse materials store From the intake of materials to the processing of donations to sales floor merchandising and finally the check-out process Interns also assist with the pillars that drive the mission which include volunteer coordination educational program development digital marketing and communications and fundraising development The Spare Parts interns work closely with staff and leadership and are assigned special projects and tasks tailored to their special areas of interest or expertise that help elevate the organization</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>72409</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Martha Vasquez</PersonNm>
        <TitleTxt>Board President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Anna Garcia</PersonNm>
        <TitleTxt>Board Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>7.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jerry Forrester</PersonNm>
        <TitleTxt>Board Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Margaret Peachey</PersonNm>
        <TitleTxt>Administrator</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>20510</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jill Doyle</PersonNm>
        <TitleTxt>Workshop Coordinator</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1285</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Eric Cavazos</PersonNm>
        <TitleTxt>Art Education Coordinator</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>773</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Bookkeeping Specialties LLC</PersonNm>
        <USAddress>
          <AddressLine1Txt>26711 Cynthia Dr</AddressLine1Txt>
          <CityNm>Garden Ridge</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>78266</ZIPCd>
        </USAddress>
        <PhoneNum>2107716036</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="990xScheduleA">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContriRcvd170Grp></GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp></TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp></GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp></TotalCalendarYear170Grp>
      <GrossInvestmentIncome170Grp></GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp></UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp></OtherIncome170Grp>
      <PublicSupportCY170Pct>0</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0</PublicSupportPY170Pct>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus3YearsAmt>53104</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1687</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6167</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1594</CurrentTaxYearAmt>
        <TotalAmt>62552</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus2YearsAmt>69906</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>80448</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>107144</CurrentTaxYearAmt>
        <TotalAmt>257498</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp></GrossReceiptsNonUnrltBusGrp>
      <TaxRevLeviedOrgnztnlBnft509Grp></TaxRevLeviedOrgnztnlBnft509Grp>
      <GovtFurnSrvcFcltsVl509Grp></GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus3YearsAmt>53104</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>71593</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>86615</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>108738</CurrentTaxYearAmt>
        <TotalAmt>320050</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp></AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp></SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp></SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>320050</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus2YearsAmt>10</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>20</CurrentTaxYearAmt>
        <TotalAmt>30</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp></Post1975UBTIGrp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus2YearsAmt>10</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>20</CurrentTaxYearAmt>
        <TotalAmt>30</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp></NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp></OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>53104</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>71603</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>86615</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>108758</CurrentTaxYearAmt>
        <TotalAmt>320080</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <ThirtyThrPctSuprtTestsPY509Ind>X</ThirtyThrPctSuprtTestsPY509Ind>
      <Form990SchAType3FuncIntGrp></Form990SchAType3FuncIntGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="990xScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule O:</FormAndLineReferenceDesc>
        <ExplanationTxt>Part 1.16 Other expenses: - Website/ Internet services: $2,171.17 - Bank Charges and Fees $3,361.66 - Paypal Fees $8.99 - Supplies and Materials $2009.52 - Business License and Fees $5.00 - Dues and Subscriptions $195 - Meals and Entertainment $1,039.73 - Insurance $1,356.00 - Software $345 - Job Supplies $482.97 - SS &amp; MC $2,581.74 - FUTA $38.47 - Other Business Expenses $5.41. Part 1.20 Other changes in net assets or fund balances: Pre-paid expenses and accounts receivable carried over from 2022 to reflect accrual accounting method. Part 2.24 Other assets: $1,904 Pre-paid expenses. Part 2.26 Total Liabilities: $1,932 Accounts Payable - Texas Comptroller.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>