Mercer County District Library

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State of Ohio political sub-division organized under the Ohio Revised Code to provide public library services to a county population of 40,000 people. The County District Library circulates education materials to the population.

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 34-6400268) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
Run by 10 volunteers and 48 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $157K a year · 10% of revenue · last 5 filings
A surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
87%
of spending
87% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$82K
to officers and key staff · 6% of spending
Pay to officers and key staff is 6% of spending.
Part VII, Section A
10.3 mo
of spending, in cash
10.3 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Liabilities are 0% of assets.
Pt X · Ln 26
Independent board members
7
of 7 voting members
7 of 7 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$2.2M
+54% vs prior year
Spent
$1.4M
To programs
87%
Net assets
$1.2M
By yearFY2020–FY2024
Revenue
$2.2M
FY2024▲ +54%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.3M
FY2021$1.3M
FY2022$1.4M
FY2023$1.4M
FY2024$2.2M
Expenses
$1.4M
FY2024▼ -8%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.1M
FY2021$1.2M
FY2022$1.5M
FY2023$1.5M
FY2024$1.4M
Net assets
$1.2M
FY2024▲ +172%
Tap a bar for its year
Net assets by fiscal year
FY2020$581K
FY2021$667K
FY2022$568K
FY2023$446K
FY2024$1.2M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 2025.

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

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $1.2M Management & general 13% · $183K

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

8 people listed on the 990; $82K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Dir.
$81,693Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A

Elizabeth Muether’s $82K as Executive Dir. is at the 20th percentile of top reported officer pay among 3394 $1–10M 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

NameFY2024FY2023FY2022FY2021FY2020
Elizabeth Muether$81,693$80,078$110,060$73,518$71,386

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 Mercer County District Library 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

Provides public library services and circulates educational materials to county residents.

Questions for Mercer County District Library

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Your first name shows with your question. Mercer County District Library answers here, for everyone.

3 programs · $1.0M · in their own filed words · FY2024
01

Children's Programs

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 34-6400268) · Dispute this line
$775Kprogram expense
02

Circulation of education and literary materials to library patrons.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 34-6400268) · Dispute this line
$142Kprogram expense
03

Adult Programs

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 34-6400268) · Dispute this line
$108Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$2.2M
Ln 12
Gifts and grantsLn 1h$2.1M
Investment incomeLn 3$20K
Fees for servicesLn 2g$14K
Money outPt IX
$1.4M
Ln 25
Programscol B$1.2M
Managementcol C$183K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.2M
Total assetsLn 16$1.2M
LiabilitiesLn 26$0
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.1M
Government grantsLn 1e$1.3M
Fees for servicesLn 2g$14K
Investment incomeLn 3$20K
Gains on assetsLn 7$0
Total revenueLn 12$2.2M
Assets in detailPt X, end of year
CashLn 1$1.2M
Cash and savings togetherLn 1–2$1.2M
Total assetsLn 16$1.2M
LiabilitiesLn 26$0
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 548
VolunteersI 610
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$446K$1.2M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$446K$1.2M
LiabilitiesLn 26$0$0
Net assetsLn 32$446K$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of officers and key staff (Part IX, line 5)Ln 5$150K$127K$22K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$648K$551K$97K
Pension plan contributionsLn 8$80K$68K$12K
Other employee benefitsLn 9$37K$32K$6K
Payroll taxesLn 10$12K$10K$2K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$3K$3K$457
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$116K$99K$17K
Advertising and promotionLn 12$0
Office expensesLn 13$27K$23K$4K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$60K$51K$9K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$16K$13K$2K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$9K$8K$1K
Other expenses (24a–d)Ln 24$209K$205K$4K
All other expensesLn 24e$47K$42K$5K
Total functional expensesLn 25$1.4M$1.2M$183K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Oct 28, 2025 $2.2M$1.4M$765K$1.2M 990 PDF
FY2023Filed with the IRS Jul 8, 2024 $1.4M$1.5M−$123K$446K 990 PDF
FY2022Filed with the IRS Nov 15, 2023 $1.4M$1.5M−$98K$568K 990 PDF
FY2021Filed with the IRS May 13, 2022 $1.3M$1.2M$85K$667K 990 PDF
FY2020Filed with the IRS May 17, 2021 $1.3M$1.1M$157K$581K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $2,179,873 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,385,966$2,145,643
I-9 Program service revenuePrior year $13,333$13,998
I-10 Investment incomePrior year $20,673$20,232
I-11 Other revenue$0
I-12 Total revenuePrior year $1,419,972$2,179,873
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $899,447$927,007
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $643,045$488,042
I-18 Total expensesPrior year $1,542,492$1,415,049
I-19 Revenue less expensesPrior year −$122,520$764,824
Part VI · Governance 7 of 7 board members independent, 3 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $2,179,873 across 10 lines filed
VIII-1e Government grants$1,332,319
VIII-1f All other contributions, gifts and grants$813,324
VIII-1h Total contributions, gifts and grants$2,145,643
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $13,998$13,998
VIII-3 Investment incomeRelated to mission $20,232$20,232
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $34,230$2,179,873
Part IX · Statement of functional expenses $1,415,049 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $127,239 · Management $22,454$149,693
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $550,952 · Management $97,227$648,179
IX-8 Pension plan contributionsPrograms $68,168 · Management $12,030$80,198
IX-9 Other employee benefitsPrograms $31,560 · Management $5,569$37,129
IX-10 Payroll taxesPrograms $10,037 · Management $1,771$11,808
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $2,591 · Management $457$3,048
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $98,967 · Management $17,465$116,432
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $22,585 · Management $3,986$26,571
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $51,244 · Management $9,043$60,287
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $13,359 · Management $2,358$15,717
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $8,031 · Management $1,417$9,448
IX-24 Other expenses (24a–d)Programs $204,993 · Management $4,232$209,225
IX-24e All other expensesPrograms $41,900 · Management $5,414$47,314
IX-25 Total functional expensesPrograms $1,231,626 · Management $183,423 · Fundraising $0$1,415,049
Part X · Balance sheet $1,210,668 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $445,844$1,210,668
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-5 Loans to officers and key people$0
X-6 Loans to other insiders$0
X-7 Notes and loans receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $445,844$1,210,668
X-26 Total liabilitiesStart of year $0$0
X-29 Capital stock or trust principalStart of year $445,844$1,210,668
X-32 Total net assets or fund balancesStart of year $445,844$1,210,668
X-33 Total liabilities and net assetsStart of year $445,844$1,210,668
Part XI · Reconciliation of net assets $1,210,668 net assets at year end
XI-1 Total revenue$2,179,873
XI-2 Total expenses$1,415,049
XI-3 Revenue less expenses$764,824
XI-4 Net assets at start of year$445,844
XI-10 Net assets at end of year$1,210,668

Form 990 e-file FY2024 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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