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.

501(c)(3) charity; gifts are tax-deductible.
63¢ of each $1 spent went to programs.
$301K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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
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
5 of 6
filings with a surplus
Average surplus $462K a year · 15% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
63%
of spending
Worth a look: 63% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$301K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
4 mo
of spending, in cash
Plus $2.1M in investments, Pt X · Ln 11–13
Looks good: 4.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
17
named funders · $130K
Looks good: 17 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$549K
15% of total assets
Looks good: liabilities are 15% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.4M
+12% vs prior year
Spent
$3.2M
To programs
63%
Net assets
$3.2M
By yearFY2020–FY2025
Revenue
$3.4M
FY2024▲ +12%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.2M
FY2021$3.2M
FY2022$2.9M
FY2023$3.1M
FY2024$3.4M
FY2025$3.4M
Expenses
$3.2M
FY2024▲ +11%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.4M
FY2021$2.0M
FY2022$2.4M
FY2023$2.9M
FY2024$3.2M
FY2025$3.6M
Net assets
$3.2M
FY2024▲ +12%
Tap a bar for its year
Net assets by fiscal year
FY2020$961K
FY2021$2.2M
FY2022$2.7M
FY2023$2.9M
FY2024$3.2M
FY2025$3.2M

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

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 2012.

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

Where the money goes

63 cents of each dollar spent went to programs.

Program services 63% · $2.0M Management & general 22% · $718K Fundraising 14% · $459K

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

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Who runs it and what they're paid

19 people listed on the 990; $301K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$169,599Pt VII · Sec A
$131,346Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Suzanne Johnson’s $139K as Chief Financial Officer is at the 58th percentile of top reported officer pay among 3395 $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 · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Marshall G Metzger II$120,518$169,599$151,173$133,146$129,699$137,309
Suzanne Johnson$138,548$131,346————
Kate Russel$102,875—————
Daniel Gumnit$91,538—————

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 Little Free Library Ltd executive salaries →

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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 15aYes

Programs and updates

Builds free book exchanges globally, fostering literacy, community, and intergenerational sharing.

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Provided by the organization

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3 programs · $1.8M · in their own filed words · FY2024
01

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.

$1.6Mprogram expense
02

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.

$166Kprogram expense
03

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 volunteer support program that provides resources across all LFL…

$46Kprogram 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 · FY2024
See all 17 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$3.4M
Ln 12
Other incomeLn 4–11$1.9M
Gifts and grantsLn 1h$1.1M
Fees for servicesLn 2g$430K
Money outPt IX
$3.2M
Ln 25
Programscol B$2.0M
Managementcol C$718K
Fundraisingcol D$459K
Owns and owesPt X
$3.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.2M
Total assetsLn 16$3.8M
LiabilitiesLn 26$549K
PeoplePt VI, VII
19
listed · VII A
PaidVII A2
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.1M
Noncash giftsLn 1g$396K
Fees for servicesLn 2g$430K
Investment incomeLn 3$22K
Other incomeLn 4–11$1.9M
Total revenueLn 12$3.4M
Assets in detailPt X, end of year
CashLn 1$213K
SavingsLn 2$977K
Cash and savings togetherLn 1–2$1.2M
InvestmentsLn 11–13$2.1M
Land, buildings, equipmentLn 10c$100K
Other assetsLn 15$269K
Total assetsLn 16$3.8M
LiabilitiesLn 26$549K
Net assetsLn 32$3.2M
OperationsPt I, VI
EmployeesI 522
VolunteersI 6101,199
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
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$2.9M$1.2M
InvestmentsLn 11–13$2.1M
Land, buildings, equipmentLn 10c$131K$100K
Total assetsLn 16$3.5M$3.8M
LiabilitiesLn 26$602K$549K
Net assetsLn 32$2.9M$3.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$336K$138K$131K$66K
Other salaries and wagesLn 7$1.1M$773K$86K$199K
Pension plan contributionsLn 8$32K$25K$1K$6K
Other employee benefitsLn 9$87K$62K$9K$16K
Payroll taxesLn 10$105K$69K$16K$20K
Legal feesLn 11b$37K$37K
Accounting feesLn 11c$17K$17K
Other fees for servicesLn 11g$71K$71K
Advertising and promotionLn 12$308K$208K$47K$52K
Office expensesLn 13$37K$25K$6K$7K
Information technologyLn 14$240K$159K$36K$46K
OccupancyLn 16$104K$68K$16K$20K
TravelLn 17$54K$37K$7K$9K
Depreciation, depletion and amortizationLn 22$41K$27K$6K$8K
InsuranceLn 23$20K$13K$3K$4K
Other expenses (24a–d)Ln 24$606K$389K$217K
All other expensesLn 24e$40K$21K$12K$6K
Total functional expensesLn 25$3.2M$2.0M$718K$459K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.4M$3.6M−$244K$3.2M 990 PDF
FY2024 Viewing $3.4M$3.2M$232K$3.2M 990 PDF
FY2023 $3.1M$2.9M$186K$2.9M 990 PDF
FY2022 $2.9M$2.4M$526K$2.7M 990 PDF
FY2021 $3.2M$2.0M$1.2M$2.2M 990 PDF
FY2020 $2.2M$1.4M$860K$961K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $3,425,271 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $483,924$1,051,563
I-9 Program service revenuePrior year $375,594$430,242
I-10 Investment incomePrior year $0$22,432
I-11 Other revenuePrior year $2,203,996$1,921,034
I-12 Total revenuePrior year $3,063,514$3,425,271
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,440,634$1,618,630
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,437,213$1,574,242
I-18 Total expensesPrior year $2,877,847$3,192,872
I-19 Revenue less expensesPrior year $185,667$232,399
Part VI · Governance 14 of 14 board members independent, no flags
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,425,271 across 7 lines filed
Lines not itemized here account for $1,881,779 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$1,051,563
VIII-1g Noncash contributions (included above)$396,334
VIII-1h Total contributions, gifts and grants$1,051,563
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $430,242$430,242
VIII-3 Investment incomeExcluded from tax $22,432$22,432
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $39,255$39,255
VIII-12 Total revenueRelated to mission $2,351,276 · Unrelated business $0 · Excluded from tax $22,432$3,425,271
Part IX · Statement of functional expenses $3,192,872 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $138,375 · Management $131,138 · Fundraising $66,304$335,817
IX-7 Other salaries and wagesPrograms $773,443 · Management $86,291 · Fundraising $198,832$1,058,566
IX-8 Pension plan contributionsPrograms $25,182 · Management $1,105 · Fundraising $6,122$32,409
IX-9 Other employee benefitsPrograms $62,283 · Management $8,576 · Fundraising $16,414$87,273
IX-10 Payroll taxesPrograms $69,013 · Management $15,685 · Fundraising $19,867$104,565
IX-11b Legal feesManagement $36,521$36,521
IX-11c Accounting feesManagement $17,008$17,008
IX-11g Other fees for servicesManagement $71,046$71,046
IX-12 Advertising and promotionPrograms $208,448 · Management $47,374 · Fundraising $52,324$308,146
IX-13 Office expensesPrograms $24,516 · Management $5,572 · Fundraising $7,058$37,146
IX-14 Information technologyPrograms $158,634 · Management $36,053 · Fundraising $45,667$240,354
IX-16 OccupancyPrograms $68,369 · Management $15,538 · Fundraising $19,682$103,589
IX-17 TravelPrograms $37,452 · Management $7,376 · Fundraising $9,342$54,170
IX-22 Depreciation, depletion and amortizationPrograms $27,084 · Management $6,155 · Fundraising $7,797$41,036
IX-23 InsurancePrograms $13,220 · Management $3,005 · Fundraising $3,806$20,031
IX-24 Other expenses (24a–d)Programs $388,768 · Management $216,905$605,673
IX-24e All other expensesPrograms $21,161 · Management $12,269 · Fundraising $6,092$39,522
IX-25 Total functional expensesPrograms $2,015,948 · Management $717,617 · Fundraising $459,307$3,192,872
Part X · Balance sheet $3,783,187 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $265,275$212,930
X-2 Savings and temporary cash investmentsStart of year $2,656,313$977,309
X-4 Accounts receivableStart of year $28,164$16,826
X-8 Inventories for sale or useStart of year $23,243$38,121
X-9 Prepaid expenses and deferred chargesStart of year $16,344$29,596
X-10c Land, buildings and equipment, netStart of year $130,713$99,936
X-12 Other securities$2,139,421
X-15 Other assetsStart of year $365,073$269,048
X-16 Total assetsStart of year $3,486,316$3,783,187
X-17 Accounts payable and accrued expensesStart of year $193,281$226,232
X-19 Deferred revenueStart of year $40,845$51,402
X-25 Other liabilitiesStart of year $367,374$271,349
X-26 Total liabilitiesStart of year $601,500$548,983
X-27 Net assets without donor restrictionsStart of year $2,803,532$3,149,336
X-28 Net assets with donor restrictionsStart of year $81,284$84,868
X-32 Total net assets or fund balancesStart of year $2,884,816$3,234,204
X-33 Total liabilities and net assetsStart of year $3,486,316$3,783,187
Part XI · Reconciliation of net assets $3,234,204 net assets at year end
XI-1 Total revenue$3,425,271
XI-2 Total expenses$3,192,872
XI-3 Revenue less expenses$232,399
XI-4 Net assets at start of year$2,884,816
XI-5 Net unrealized gains (losses) on investments$129,015
XI-7 Investment expenses−$12,026
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,234,204

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

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