Nonprofit · EIN 34-1681594
FRIENDS OF THE LIBRARY
Tax-exempt (reinstated) · ST CLAIRSVLE, OH 43950
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $1,204 | $4,368 | -$3,164 | $11,538 | $0 | $11,538 |
| December 31, 2024 | 990 | $4,212 | $5,717 | -$1,505 | $14,702 | $0 | $14,702 |
| December 31, 2023 | 990 | $204,642 | $205,050 | -$408 | $16,207 | $0 | $16,207 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Membership dues
- $586
- Net income from fundraising events
- $618
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $395
- Other expenses
- $3,973
- Program services (functional)
- $3,500
Balance sheet and other
- Total assets, start of year
- $14,702
- Total assets, end of year
- $11,538
- Total liabilities, end of year
- $0
- Net assets, end of year
- $11,538
- Cash, savings and investments
- $11,538
- Gross receipts
- $3,291
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ERIN HEPBURN | PRESIDENT | 2 | $0 |
| MICHELLE MERRITT-ABEL | VICE PRESIDENT | 2 | $0 |
| JENNIFER KOSEK | TREASURER | 2 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ERIN HEPBURN | PRESIDENT Trustee or director, Officer | 2 | $0 |
| MICHELLE MERRITT-ABEL | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| JENNIFER KOSEK | TREASURER Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ERIN HEPBURN | PRESIDENT Trustee or director, Officer | 2 | $0 |
| MICHELLE MERRITT-ABEL | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| JENNIFER KOSEK | TREASURER Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 108 W MAIN ST, ST CLAIRSVLE, OH 43950-1225
- In care of
- % LORI MCKEEN
- Mailing address (990-N for 2022)
- 108 WEST MAIN ST, ST CLAIRSVILLE OH 43950
- Principal officer (990-N for 2022)
- Jennifer Kosek, 108 WEST MAIN ST, ST CLAIRSVILLE OH 43950
- Signed the 990-EZ
- ERIN HEPBURN, PRESIDENT
- Phone
- (740) 312-2641
- Return prepared by
- GEREVICS & ASSOCIATES LLC
Mission
TO ADVANCE, ENCOURAGE AND PROMOTE THE ST. CLAIRSVILLE PUBLIC LIBRARY; TO RAISE FUNDS TO AID IN CARRYING OUT AND MAINTAINING SAID PURPOSE, AND TO EXPAND AND PERPETUATE THE PURPOSES OF THIS CORPORATION, AND GENERALLY TO DO ANY AND ALL THINGS PERMITTED BY LAW TO A CORPORATION NOT FOR PROFIT.
Program accomplishments
- TO PROMOTE THE YOUTH SUMMER READING PROGRAM AND LIBRARY BOOK WISH-LIST BY FUNDING PROGRAMS TO ENCOURAGE YOUTH LITERACY.Expenses $3,500
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 34-1681594
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B94)
- Assets (IRS master file)
- $11,538
- Income (IRS master file)
- $3,291
Revocation and reinstatement
- Exemption revoked
- May 15, 2012
- Posted by the IRS
- March 11, 2013
- Reinstated
- Effective May 15, 2012
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $1,204 | $4,368 | $11,538 | IRS |
| 990 | December 2024 | $4,212 | $5,717 | $14,702 | XML |
| 990 | December 2023 | $204,642 | $205,050 | $16,207 | XML |
| 990-N for 2022 Officer: Jennifer Kosek | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Sarah Mahan Hays | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 34-1681594).
Questions about FRIENDS OF THE LIBRARY
- What is the EIN of FRIENDS OF THE LIBRARY?
- The employer identification number (EIN) of FRIENDS OF THE LIBRARY is 34-1681594.
- Is FRIENDS OF THE LIBRARY tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2012 and reinstated it effective May 15, 2012.
- Are donations to FRIENDS OF THE LIBRARY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF THE LIBRARY file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of FRIENDS OF THE LIBRARY due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF THE LIBRARY last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of FRIENDS OF THE LIBRARY?
- The 990-N for 2022 names Jennifer Kosek.
- Who are the officers and directors of FRIENDS OF THE LIBRARY?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF THE LIBRARY have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $1,204, expenses of $4,368 and total assets of $11,538 at year end.
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