Frankfort Free Library Assn

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Provide Free Library services to the village of Frankfort and Frankfort and schuyler townships.

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
Run by 8 volunteers and 7 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $91K a year · 39% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$48K
to officers and key staff · 27% of spending
Worth a look: pay to officers and key staff is 27% of spending; over 20%.
Pt VII · Sec A
9 mo
of spending, in cash
Looks good: 9.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $8K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2K
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$418K
+98% vs prior year
Spent
$175K
To programs
90%
Net assets
$932K
By yearFY2020–FY2025
Revenue
$418K
FY2025▲ +98%
Tap a bar for its year
Revenue by fiscal year
FY2020$200K
FY2021$214K
FY2022$168K
FY2023$173K
FY2024$211K
FY2025$418K
Expenses
$175K
FY2025▲ +11%
Tap a bar for its year
Expenses by fiscal year
FY2020$113K
FY2021$116K
FY2022$135K
FY2023$143K
FY2024$159K
FY2025$175K
Net assets
$932K
FY2025▲ +35%
Tap a bar for its year
Net assets by fiscal year
FY2020$475K
FY2021$573K
FY2022$606K
FY2023$636K
FY2024$689K
FY2025$932K

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 2000.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $157K Management & general 10% · $18K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

9 people listed on the 990; $48K paid to officers and key staff.

Part VII, Section A · reportable compensation
$47,775Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Melissa Wohler’s $48K as Director is at the 39th percentile of top reported officer pay among 1612 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Melissa Wohler$47,775$51,750$44,139$39,200$31,512$31,512

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Frankfort Free Library Assn executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers free library services to Frankfort and Schuyler townships.

Questions for Frankfort Free Library Assn

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Your first name shows with your question. Frankfort Free Library Assn answers here, for everyone.

1 program · $157K · in their own filed words · FY2025
01

Provide programs for children, young adults and adults that promote literacy and community involvement.

$157Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 2 funders$8K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$418K
Ln 12
Gifts and grantsLn 1h$410K
Other incomeLn 4–11$7K
Fees for servicesLn 2g$603
Money outPt IX
$175K
Ln 25
Programscol B$157K
Managementcol C$18K
Owns and owesPt X
$932K
net assets · Ln 32
Cash and savingsLn 1–2$137K
Total assetsLn 16$934K
LiabilitiesLn 26$2K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$410K
Government grantsLn 1e$360K
Fees for servicesLn 2g$603
Investment incomeLn 3$414
Other incomeLn 4–11$7K
Total revenueLn 12$418K
Assets in detailPt X, end of year
CashLn 1$137K
Cash and savings togetherLn 1–2$137K
Pledges and grants receivableLn 3$83K
Prepaid expenses and deferred chargesLn 9$2K
Land, buildings, equipmentLn 10c$693K
Other assetsLn 15$18K
Total assetsLn 16$934K
LiabilitiesLn 26$2K
Net assetsLn 32$932K
OperationsPt I, VI
EmployeesI 57
VolunteersI 68
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$274K$137K
Land, buildings, equipmentLn 10c$461K$693K
Total assetsLn 16$769K$934K
LiabilitiesLn 26$80K$2K
Net assetsLn 32$689K$932K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$86K$81K$5K
Payroll taxesLn 10$8K$8K$480
Legal feesLn 11b$4K$4K
Accounting feesLn 11c$2K$2K
Advertising and promotionLn 12$174$174
Office expensesLn 13$4K$4K
OccupancyLn 16$26K$26K
Conferences, conventions and meetingsLn 19$786$786
Depreciation, depletion and amortizationLn 22$19K$19K
InsuranceLn 23$728$728
Other expenses (24a–d)Ln 24$23K$23K
All other expensesLn 24e$1K$401$1K
Total functional expensesLn 25$175K$157K$18K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Jun 15, 2026 $418K$175K$243K$932K 990 PDF
FY2024Filed with the IRS Aug 14, 2025 $211K$159K$52K$689K 990 PDF
FY2023Filed with the IRS Jul 15, 2024 $173K$143K$30K$636K 990 PDF
FY2022Filed with the IRS Oct 30, 2023 $168K$135K$33K$606K 990 PDF
FY2021Filed with the IRS Jul 11, 2022 $214K$116K$98K$573K 990 PDF
FY2020Filed with the IRS Nov 4, 2021 $200K$113K$87K$475K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $418,500 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $205,789$410,130
I-9 Program service revenuePrior year $451$603
I-10 Investment incomePrior year $1,578$414
I-11 Other revenuePrior year $3,132$7,353
I-12 Total revenuePrior year $210,950$418,500
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $91,446$94,034
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $67,137$81,265
I-18 Total expensesPrior year $158,583$175,299
I-19 Revenue less expensesPrior year $52,367$243,201
Part VI · Governance 8 of 8 board members independent, 3 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $418,500 across 7 lines filed
VIII-1e Government grants$359,689
VIII-1f All other contributions, gifts and grants$50,441
VIII-1h Total contributions, gifts and grants$410,130
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $603$603
VIII-3 Investment incomeRelated to mission $414$414
VIII-8 Net income from fundraising events$7,353
VIII-12 Total revenueRelated to mission $1,017$418,500
Part IX · Statement of functional expenses $175,299 across 12 lines filed
IX-7 Other salaries and wagesPrograms $80,874 · Management $5,162$86,036
IX-10 Payroll taxesPrograms $7,518 · Management $480$7,998
IX-11b Legal feesManagement $4,500$4,500
IX-11c Accounting feesManagement $1,900$1,900
IX-12 Advertising and promotionManagement $174$174
IX-13 Office expensesManagement $3,948$3,948
IX-16 OccupancyPrograms $25,706$25,706
IX-19 Conferences, conventions and meetingsPrograms $786$786
IX-22 Depreciation, depletion and amortizationPrograms $18,818$18,818
IX-23 InsuranceManagement $728$728
IX-24 Other expenses (24a–d)Programs $23,210$23,210
IX-24e All other expensesPrograms $401 · Management $1,094$1,495
IX-25 Total functional expensesPrograms $157,313 · Management $17,986 · Fundraising $0$175,299
Part X · Balance sheet $933,760 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $273,510$137,181
X-3 Pledges and grants receivable$82,912
X-9 Prepaid expenses and deferred charges$2,082
X-10c Land, buildings and equipment, netStart of year $460,866$693,222
X-15 Other assetsStart of year $34,564$18,363
X-16 Total assetsStart of year $768,940$933,760
X-17 Accounts payable and accrued expensesStart of year $1,179$1,752
X-26 Total liabilitiesStart of year $80,133$1,752
X-27 Net assets without donor restrictionsStart of year $688,807$932,008
X-32 Total net assets or fund balancesStart of year $688,807$932,008
X-33 Total liabilities and net assetsStart of year $768,940$933,760
Part XI · Reconciliation of net assets $932,008 net assets at year end
XI-1 Total revenue$418,500
XI-2 Total expenses$175,299
XI-3 Revenue less expenses$243,201
XI-4 Net assets at start of year$688,807
XI-10 Net assets at end of year$932,008

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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