Nonprofit · EIN 45-4043708
LITTLE FREE LIBRARY LTD
Also known as LITTLE FREE LIBRARY
Tax-exempt · SAINT PAUL, MN 55114
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $3,404,211 | $3,647,966 | -$243,755 | $3,534,208 | $371,757 | $3,162,451 |
| December 31, 2024 | 990 | $3,425,271 | $3,192,872 | $232,399 | $3,783,187 | $548,983 | $3,234,204 |
| December 31, 2023 | 990 | $3,063,514 | $2,877,847 | $185,667 | $3,486,316 | $601,500 | $2,884,816 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $963,754
- Program service revenue
- $507,744
- Investment income
- $35,185
- Net income from sales of inventory
- $1,837,973
- Other revenue
- $1,897,528
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $382,636
- Other salaries and wages
- $1,093,770
- Salaries, compensation and benefits (total)
- $1,708,930
- Professional fundraising fees
- $0
- Legal fees
- $107,594
- Accounting fees
- $18,934
- Occupancy
- $107,053
- Travel
- $49,719
- Depreciation
- $42,967
- Program services (functional)
- $2,154,636
- Management and general (functional)
- $877,626
- Fundraising (functional)
- $615,704
Balance sheet and other
- Total assets, start of year
- $3,783,187
- Total assets, end of year
- $3,534,208
- Total liabilities, end of year
- $371,757
- Net assets, end of year
- $3,162,451
- Land, buildings and equipment
- $69,717
- Net assets without donor restrictions
- $3,090,901
- Net assets with donor restrictions
- $71,550
- Gross receipts
- $6,802,210
- Employees
- 22
- Volunteers
- 101,199
- Year formed
- 2012
- State of legal domicile
- MN
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SUZANNE JOHNSON | CHIEF FINANCIAL OFFICER Officer | 40 | $138,548 | $12,613 |
| MARSHALL G METZGER II | FORMER EXECUTIVE DIRECTOR Officer | 40 | $120,518 | $10,265 |
| KATE RUSSEL | SR DIRECTOR OF ADVANCEMENT Highest-paid employee | 40 | $102,875 | $2,750 |
| DANIEL GUMNIT | EXECUTIVE DIRECTOR Officer | 40 | $91,538 | $9,154 |
| NANCY WULKAN | BOARD CHAIR Trustee or director, Officer | 4 | $0 | $0 |
| MALCOLM PERSEN | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| DAVID HAWN | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| ANTHONY CHOW | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| HEATHER BUTTS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MICHELLE HUDGINS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SHAUNTINA LILY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| HANNAH MOORE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| AZANIQUE RAWL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| NOEL SACKETT | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JEFF TOBLER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIGELL ACOSTA | BOARD MEMBER Trustee or director | 1 | $0 |
| PATRICK J MCCARTHY | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 19 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MARSHALL G METZGER II | EXECUTIVE DIRECTOR Officer | 40 | $169,599 | $19,135 |
| SUZANNE JOHNSON | CFO Highest-paid employee | 40 | $131,346 | $15,738 |
| NANCY WULKAN | BOARD CHAIR Trustee or director, Officer | 4 | $0 | $0 |
| JAKE ADAMS | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| MALCOLM PERSEN | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| ANTHONY CHOW | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| HEATHER BUTTS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MICHELLE HUDGINS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SHAUNTINA LILY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| HANNAH MOORE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SABRINA WEST MORRIS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| TODD NEWCOMER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| NOEL SACKETT | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JEFF TOBLER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JEN THORSON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MIGELL ACOSTA | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MARGARET WOOD | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ANUM PERVAIZ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ARTIKA TYNER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MARSHALL G METZGER II | EXECUTIVE DIRECTOR Officer | 40 | $151,173 | $18,620 |
| NANCY WULKAN | BOARD CHAIR Trustee or director, Officer | 4 | $0 | $0 |
| JAKE ADAMS | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| MALCOLM PERSEN | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| ANTHONY CHOW | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| HEATHER BUTTS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MICHELLE HUDGINS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SHAUNTINA LILY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| HANNAH MOORE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SABRINA WEST MORRIS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ANUM PERVAIZ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| NOEL SACKETT | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ARTIKA R TYNER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MARGARET A WOOD | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JEN THORSON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2327 WYCLIFF ST STE 220, SAINT PAUL, MN 55114-1004
- Principal officer (990 for 2025)
- MR DANIEL GUMNIT, 2327 WYCLIFF ST 220, ST PAUL, MN 55114
- Signed the 990
- MR DANIEL GUMNIT, EXECUTIVE DIRECTOR
- Phone
- (715) 690-2488
- Website
- WWW.LITTLEFREELIBRARY.ORG
- Return prepared by
- CLIFTONLARSONALLEN LLP
Mission
LITTLE FREE LIBRARY'S MISSION IS TO BE A CATALYST FOR BUILDING COMMUNITY, INSPIRING READERS, AND EXPANDING BOOK ACCESS FOR ALL THROUGH A GLOBAL NETWORK OF VOLUNTEER-LED LITTLE FREE LIBRARIES.
Program accomplishments
- LITTLE FREE LIBRARY'S MISSION IS TO BE A CATALYST FOR BUILDING COMMUNITY, INSPIRING READERS, AND EXPANDING BOOK ACCESS FOR ALL THROUGH A GLOBAL NETWORK OF VOLUNTEER-LED LITTLE FREE LIBRARY BOOK-SHARING BOXES. TODAY THERE ARE MORE THAN 200,000 REGISTERED LITTLE FREE LIBRARIES CIRCULATING MILLIONS OF FREE BOOKS, A PHENOMENON THAT CONTINUES TO INCREASE MOMENTUM. LFL BOOK-SHARING BOXES STAND IN FRONT YARDS, PLAYGROUNDS, CITY PARKS, AND MORE IN ALL 50 US STATES AND OVER 120 COUNTRIES WORLDWIDE, STRENGTHENING NEIGHBORHOODS, SPREADING LITERACY, AND BRINGING PEOPLE TOGETHER THROUGH THE LOVE OF READING.Expenses $1,672,743 · revenue $2,345,717
- OUR CORE PROGRAM INCLUDES GROWING THE BOOK-SHARING MOVEMENT; DEVELOPING ACTIVITIES THAT STIMULATE NEIGHBORLY CONNECTIONS; AND SUPPORTING THE NETWORK OF VOLUNTEER STEWARDS WHO PROVIDE THE DAY-TO-DAY MANAGEMENT AND CURATION OF EACH LITTLE FREE LIBRARY.STEWARD SERVICES IS OUR SUPPORT PROGRAM FOR VOLUNTEER LIBRARY STEWARDS. THIS PROGRAM PROVIDES RESOURCES ACROSS ALL LFL PROGRAMS AND BEYOND TO ENSURE VOLUNTEER STEWARDS HAVE THE TOOLS THEY NEED TO BE SUCCESSFUL. STEWARD SERVICES REPRESENTS A VARIETY OF SUPPORT SERVICES OFFERED TO REGISTERED LIBRARY STEWARDS - THIS INCLUDES THINGS LIKE MAINTAINING THE LITTLE FREE LIBRARY MOBILE APP, MANAGING A PRIVATE FACEBOOK GROUP, LEVERAGING OUR RELATIONSHIPS WITH PUBLISHERS AND BOOK DISTRIBUTORS TO GET DEALS AND GIVEAWAYS FOR STEWARDS, DEVELOPING TOOLS THAT SUPPORT SUSTAINABILITY, ETC. STEWARD SERVICES AS A PROGRAM IS REALLY A WAY TO DESCRIBE THE INFRASTRUCTURE WE HAVE CREATED AND CONTINUE TO DEVELOP AS A WAY OF PROVIDING SUPPORT TO OUR VOLUNTEER NETWORK.Expenses $48,336
- THE IMPACT LIBRARY PROGRAM PLACES BOOK-SHARING BOXES IN UNDERSERVED COMMUNITIES, WHERE THEY CAN BE A CATALYST FOR IMPROVING READING MOTIVATION AND DEEPENING COMMUNITY CONNECTIONS. THE PROGRAM IS FUNDED BY CONTRIBUTED REVENUE AND FROM THE ORGANIZATION'S RETAIL SALES AND LIBRARY REGISTRATION FEES. A MONTHLY APPLICATION REVIEW PROCESS AND INSTALLATION FOLLOW-UP ESTABLISHES A CONNECTION BETWEEN LIBRARY RECIPIENTS AND THE LITTLE FREE LIBRARY COMMUNITY. PROGRAM PARTICIPANTS ARE ASKED TO COMMIT TO SETTING UP AND MAINTAINING THE LIBRARY FOR A MINIMUM OF ONE YEAR; TAKING A PICTURE AND SHARING THE LIBRARY'S STORY; AND HOLDING AT LEAST ONE READING OR NEIGHBORHOOD ACTIVITY IN THE FIRST YEAR. TO DATE OVER 3,300 BOOK-SHARING BOXES AND 100,000 BOOKS HAVE BEEN GRANTED THROUGH THIS PROGRAM.Expenses $187,610
- READ IN COLOR BRINGS DIVERSE BOOKS TO LITTLE FREE LIBRARY BOOK-SHARING BOXES AROUND THE WORLD. READ IN COLOR DISTRIBUTES BOOKS THAT PROVIDE PERSPECTIVES ON RACISM AND SOCIAL JUSTICE; CELEBRATE BIPOC, LGBTQ+, AND OTHER MARGINALIZED VOICES; AND INCORPORATE EXPERIENCES FROM ALL IDENTITIES FOR ALL READERS. WHEN GEORGE FLOYD WAS MURDERED IN MINNEAPOLIS IN 2020, THE LITTLE FREE LIBRARY WORKED WITH OUR COMMUNITY TO DEVELOP READ IN COLOR TO HELP CREATE MEANINGFUL CHANGE. MORE THAN 10,000 DIVERSE BOOKS AND 30 LITTLE FREE LIBRARIES HAVE BEEN DISTRIBUTED IN THE TWIN CITIES TO DATE. SINCE 2020, READ IN COLOR HAS EXPANDED NATIONWIDE TO 30 ADDITIONAL CITIES WITH MORE ON THE WAY! IN TOTAL, MORE THAN 350 LITTLE FREE LIBRARIES HAVE BEEN ESTABLISHED IN HIGH-IMPACT AREAS AND 60,000 DIVERSE BOOKS HAVE BEEN SHARED.Expenses $91,362
- THROUGH OUR INDIGENOUS LIBRARY PROGRAM, WE GRANT NO-COST LITTLE FREE LIBRARY BOXES FULL OF BOOKS TO INDIGENOUS COMMUNITIES WITH LIMITED BOOK ACCESS. SIMILAR TO THE IMPACT LIBRARY PROGRAM, A REGULAR APPLICATION REVIEW PROCESS AND INSTALLATION FOLLOW-UP ESTABLISHES A CONNECTION BETWEEN LIBRARY RECIPIENTS AND THE LITTLE FREE LIBRARY COMMUNITY. PROGRAM PARTICIPANTS ARE ASKED TO COMMIT TO SETTING UP AND MAINTAINING THE LIBRARY FOR A MINIMUM OF ONE YEAR; TAKING A PICTURE AND SHARING THE LIBRARY'S STORY; AND HOLDING AT LEAST ONE READING OR NEIGHBORHOOD ACTIVITY IN THE FIRST YEAR. TO DATE MORE THAN 225 BOOK-SHARING BOXES AND 11,300 BOOKS HAVE BEEN GRANTED THROUGH THIS PROGRAM.Expenses $90,983
- TEAM LFL IS THE VOLUNTEER ENGAGEMENT INITIATIVE OF LITTLE FREE LIBRARY. TEAM LFL CONNECTS BOTH INDIVIDUAL VOLUNTEERS AND COMMUNITY GROUPS WITH OPPORTUNITIES TO SUPPORT THE NETWORK OF LITTLE FREE LIBRARIES AND PROGRAMS. THE TEAM LFL INITIATIVE PROVIDES SUPPORT AND RESOURCES FOR VOLUNTEERS ACROSS THE UNITED STATES WHO WORK TO HELP SUSTAIN LITTLE FREE LIBRARIES IN THEIR COMMUNITIES. TEAM LFL VOLUNTEERS SUPPORT BOOK-SHARING BOXES THROUGH BOOK DRIVES, BOOK RESTOCKING, COMMUNITY EVENTS, BUILD EVENTS, ETC.Expenses $63,602
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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 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
- 45-4043708
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2012
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B70)
- Assets (IRS master file)
- $3,534,208
- Income (IRS master file)
- $6,802,210
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $3,404,211 | $3,647,966 | $3,534,208 | XML |
| 990 | December 2024 | $3,425,271 | $3,192,872 | $3,783,187 | XML |
| 990 | December 2023 | $3,063,514 | $2,877,847 | $3,486,316 | XML |
| 990 | December 2022 | $2,943,191 | $2,417,254 | $3,338,293 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
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 45-4043708).
Questions about LITTLE FREE LIBRARY LTD
- What is the EIN of LITTLE FREE LIBRARY LTD?
- The employer identification number (EIN) of LITTLE FREE LIBRARY LTD is 45-4043708.
- Is LITTLE FREE LIBRARY LTD tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to LITTLE FREE LIBRARY LTD tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LITTLE FREE LIBRARY LTD file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LITTLE FREE LIBRARY LTD 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 LITTLE FREE LIBRARY LTD last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LITTLE FREE LIBRARY LTD?
- The 990 for the year ended December 31, 2025 names MR DANIEL GUMNIT.
- Who are the officers and directors of LITTLE FREE LIBRARY LTD?
- The 990 for the year ended December 31, 2025 lists 17 people; 4 received compensation from the organization, the highest $138,548 (SUZANNE JOHNSON, CHIEF FINANCIAL OFFICER).
- How much revenue does LITTLE FREE LIBRARY LTD have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $3,404,211, expenses of $3,647,966 and total assets of $3,534,208 at year end.
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