Little Free Library

Nonprofit profile at a glance

EIN
454043708
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
St Paul, MN, USA
Phone
7156902488
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Libraries

Official website

Reported finances

Revenue
$3,404,211
Expenses
$3,647,966
Assets
$3,534,208
Liabilities
$371,757

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • MARSHALL G METZGER II (FORMER EXECUTIVE DIRECTOR)
  • DANIEL GUMNIT (EXECUTIVE DIRECTOR)

Highest reported compensation

  • SUZANNE JOHNSON (CHIEF FINANCIAL OFFICER): $151,161 total reported compensation
  • MARSHALL G METZGER II (FORMER EXECUTIVE DIRECTOR): $130,783 total reported compensation
  • KATE RUSSEL (SR DIRECTOR OF ADVANCEMENT): $105,625 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

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.

What it reported doing in 2025

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.

Operating model

Revenue model
Donor-supported. 62% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 70
  • Accountability: 100
  • Sustainability: 24
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 59.1%; rating input score 59
  • Fundraising efficiency: $1.57 raised per $1 spent on fundraising; rating input score 3; 3rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -7.2%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.97; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 13.4%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 13.7% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 14.7% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 25.6% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 59.1% of spending went to programs
  • Governance: 13 of 13 board members independent · 9 of 9 filing controls reported
  • Programs: 6 filed program accomplishments · $2.2M in reported program spending
  • Leadership: top reported pay $151K · 17 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $3M reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Program expense ratio scored 59/100.
  • High — Financial Efficiency: Fundraising efficiency scored 3/100.
  • High — Sustainability: Operating margin scored 12/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.