Civic Intelligence

Frankfort Free Library

EIN 15-0596999 • 501(c)3 • Frankfort, NY

Profile

Provide free library services to the village of frankfort and frankfort and schuyler townships.

123 S Frankfort StreetFrankfort, NY 13340

www.midyorklib.org/FRANKFORT

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

71st percentile

0.10x

Higher debt load relative to assets than 71% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

0.38x

Higher debt load relative to revenue than 89% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Source year 2024

Net Margin

73rd percentile

25%

Higher net margin than 73% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$51,750

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 24.5% of source-year revenue.

NTEE B • $500k-$1M nonprofits • Source year 2024

Asset Growth

73rd percentile

21%

Faster asset growth than 73% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

22%

Faster revenue growth than 66% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$768,940

Up $130,887 (+21%) from 2023

Liabilities

Up

$80,133

Up $78,520 (+4868%) from 2023

Net Assets

Up

$688,807

Up $52,367 (+8.2%) from 2023

Operations
Liabilities / Revenue89th percentileNet Margin73rd percentile

Revenue

Up

$210,950

Up $37,671 (+22%) from 2023

Expenses

Up

$158,583

Up $15,321 (+11%) from 2023

Net Income

Up

$52,367

Up $22,350 (+74%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth73rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2011: $171,329Liabilities 2011: $02011Assets 2012: $191,095Liabilities 2012: $02012Assets 2013: $219,963Liabilities 2013: $02013Assets 2014: $249,607Liabilities 2014: $02014Assets 2015: $273,053Liabilities 2015: $1,380Net Assets 2015: $271,6732015Assets 2016: $270,534Liabilities 2016: $1,384Net Assets 2016: $269,1502016Assets 2017: $260,061Liabilities 2017: $1,339Net Assets 2017: $258,7222017Assets 2018: $360,946Liabilities 2018: $80,429Net Assets 2018: $280,5172018Assets 2019: $460,585Liabilities 2019: $72,355Net Assets 2019: $388,2302019Assets 2020: $541,102Liabilities 2020: $65,859Net Assets 2020: $475,2432020Assets 2021: $577,454Liabilities 2021: $4,042Net Assets 2021: $573,4122021Assets 2022: $606,935Liabilities 2022: $512Net Assets 2022: $606,4232022Assets 2023: $638,053Liabilities 2023: $1,613Net Assets 2023: $636,4402023Assets 2024: $768,940Liabilities 2024: $80,133Net Assets 2024: $688,8072024

Highlighted filing

2024

Assets$768,940
Liabilities$80,133
Net Assets$688,807
Open 2024 Filing

Operations Trend

Revenue Growth66th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $111,837Expenses 2011: $104,374Net Income 2011: $7,4632011Revenue 2012: $94,809Expenses 2012: $75,043Net Income 2012: $19,7662012Revenue 2013: $89,407Expenses 2013: $60,539Net Income 2013: $28,8682013Revenue 2014: $86,065Expenses 2014: $56,421Net Income 2014: $29,6442014Revenue 2015: $89,966Expenses 2015: $67,900Net Income 2015: $22,0662015Revenue 2016: $90,221Expenses 2016: $92,744Net Income 2016: -$2,5232016Revenue 2017: $89,465Expenses 2017: $99,893Net Income 2017: -$10,4282017Revenue 2018: $123,966Expenses 2018: $102,171Net Income 2018: $21,7952018Revenue 2019: $233,873Expenses 2019: $126,160Net Income 2019: $107,7132019Revenue 2020: $199,525Expenses 2020: $112,512Net Income 2020: $87,0132020Revenue 2021: $213,896Expenses 2021: $115,727Net Income 2021: $98,1692021Revenue 2022: $168,402Expenses 2022: $135,391Net Income 2022: $33,0112022Revenue 2023: $173,279Expenses 2023: $143,262Net Income 2023: $30,0172023Revenue 2024: $210,950Expenses 2024: $158,583Net Income 2024: $52,3672024

Highlighted filing

2024

Revenue$210,950
Expenses$158,583
Net Income$52,367
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$768,940
Liabilities
$80,133
Net assets
$688,807
Revenue
$210,950
Expenses
$158,583
Net income
$52,367
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.69$0.80$6.89$2.11$1.59$0.52
2023Detailed filing. Detailed filing data is available for this year.$6.38$0.02$6.36$1.73$1.43$0.30
2022Detailed filing. Detailed filing data is available for this year.$6.07$0.01$6.06$1.68$1.35$0.33
2021Detailed filing. Detailed filing data is available for this year.$5.77$0.04$5.73$2.14$1.16$0.98
2020Detailed filing. Detailed filing data is available for this year.$5.41$0.66$4.75$2.00$1.13$0.87
2019Detailed filing. Detailed filing data is available for this year.$4.61$0.72$3.88$2.34$1.26$1.08
2018Detailed filing. Detailed filing data is available for this year.$3.61$0.80$2.81$1.24$1.02$0.22
2017Detailed filing. Detailed filing data is available for this year.$2.60$0.01$2.59$0.89$1.00$0.10
2016Detailed filing. Detailed filing data is available for this year.$2.71$0.01$2.69$0.90$0.93$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.73$0.01$2.72$0.90$0.68$0.22
2014Summary only. Only limited summary data is available for this year.$2.50$0.00$0.86$0.56$0.30
2013Summary only. Only limited summary data is available for this year.$2.20$0.00$0.89$0.61$0.29
2012Summary only. Only limited summary data is available for this year.$1.91$0.00$0.95$0.75$0.20
2011Summary only. Only limited summary data is available for this year.$1.71$0.00$1.12$1.04$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 11, 2025
Return Version
2024v5.0
Gross Receipts
$210,950
Mission and Program Overview

Mission

Provide free library services to the village of frankfort and frankfort and schuyler townships.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$435,339$460,866▲ $25,527
Cash and Non-Interest-Bearing Accounts$165,300$273,510▲ $108,210
Pledges and Grants Receivable$2,240--
Prepaid Expenses and Deferred Charges$960--
Total Assets$638,053$768,940▲ $130,887
Other Assets Total$34,214$34,564▲ $350
Liabilities
Deferred Revenue-$78,954-
Accounts Payable and Accrued Expenses$1,613$1,179▼ $434
Total Liabilities$1,613$80,133▲ $78,520
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$636,440$688,807▲ $52,367
Total Net Assets Fund Balance$636,440$688,807▲ $52,367
Total Liabilities and Net Assets / Fund Balance$638,053$768,940▲ $130,887

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$440,652$56,947$497,599
Equipment$20,214$8,866$29,080
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Melissa WohlerDirectorFT$51,750$51,750

Board Members and Trustees

NameTitle
John SchuylerPresident
Erin LasherTrustee
Joseph KinneyTrustee
Louis ChristieTrustee
Marge HughesTrustee
Regina TestaTrustee
Ellen TasovacSecretary
Florence N PooleTreasurer
Kathy SarafinVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$205,789
Program Service Revenue
$451
Investment Income
$1,578
Other Revenue
$3,132
Change in Net Assets
$52,367
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$91,446
Other Expenses$67,137
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$78,737$5,026-$83,763
Occupancy$26,755--$26,755
Depreciation Depletion$16,358--$16,358
Payroll Taxes$7,222$461-$7,683
Office Expenses-$2,312-$2,312
Fees for Services Accounting-$1,900-$1,900
Other Expenses$1,881--$1,881
Insurance-$1,253-$1,253
All Other Expenses$455$660-$1,115
Advertising-$1,007-$1,007
Conferences and Meetings$807--$807
Total Functional Expenses$145,964$12,619$0$158,583
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,132
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 12C

“Affiliations are reviewed annually. Trustees sign a conflict of interest statement annually.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Frankfort Free Library
EIN
15-0596999
Phone
3158949611
Address
123 S FRANKFORT STREET, FRANKFORT, NY 13340

Signing Officer

Name
John Schuyler
Title
President
Phone
3158949611
Signed
2025-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Schuyler
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
6
Volunteers
9

Preparer

Firm
Cuomo Winters & Schmidt Cpas Pllc
Address
6315 FLY RD STE 108, EAST SYRACUSE, NY 13057-9316
Preparer
Mark a Schmidt CPA Cva
Phone
3154710465
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The library is exempt from income taxes under section 501(c)(3) of the internal revenue code. The major taxing jurisdictions applicable to the library's business affairs, for which tax returns have been filed, remain open and available for audit. Tax examinations are often complex, as tax authorities may disagree with the treatment of items reported by the library, and such disagreements can take years to resolve. The library may establish liabilities for possible assessments by taxing authorities for known tax exposures to the extent that a reasonable tax provision can be estimated. There were no liabilities established at december 31, 2024 and 2023. The normal statutory period impacting unaudited years is as follows: federal (us) 2021 - 2023.”

Raw XML Appendix400 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01613
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01179
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE FREE LIBRARY SERVICES TO THE VILLAGE OF FRANKFORT AND FRANKFORT AND SCHUYLER TOWNSHIPS.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt01007
IRS990/AdvertisingGrp/TotalAmt01007
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0660
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0455
IRS990/AllOtherExpensesGrp/TotalAmt01115
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0false
IRS990/BooksInCareOfDetail/PersonNm0KATHY SARAFIN
IRS990/BooksInCareOfDetail/PhoneNum03158949611
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0123 S FRANKFORT ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0FRANKFORT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd013340
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0165300
IRS990/CashNonInterestBearingGrp/EOYAmt0273510
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0807
IRS990/ConferencesMeetingsGrp/TotalAmt0807
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0205789
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01578
IRS990/CYOtherExpensesAmt067137
IRS990/CYOtherRevenueAmt03132
IRS990/CYProgramServiceRevenueAmt0451
IRS990/CYRevenuesLessExpensesAmt052367
IRS990/CYSalariesCompEmpBnftPaidAmt091446
IRS990/CYTotalExpensesAmt0158583
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0210950
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/EOYAmt078954
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt016358
IRS990/DepreciationDepletionGrp/TotalAmt016358
IRS990/Desc0PROVIDE PROGRAMS FOR CHILDREN, YOUNG ADULTS AND ADULTS THAT PROMOTE LITERACY AND COMMUNITY INVOLVEMENT.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt06
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0145964
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01900
IRS990/FeesForServicesAccountingGrp/TotalAmt01900
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt037.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0MELISSA WOHLER
IRS990/Form990PartVIISectionAGrp/PersonNm1LOUIS CHRISTIE
IRS990/Form990PartVIISectionAGrp/PersonNm2MARGE HUGHES
IRS990/Form990PartVIISectionAGrp/PersonNm3JOSEPH KINNEY
IRS990/Form990PartVIISectionAGrp/PersonNm4ERIN LASHER
IRS990/Form990PartVIISectionAGrp/PersonNm5FLORENCE N POOLE
IRS990/Form990PartVIISectionAGrp/PersonNm6KATHY SARAFIN
IRS990/Form990PartVIISectionAGrp/PersonNm7JOHN SCHUYLER
IRS990/Form990PartVIISectionAGrp/PersonNm8ELLEN TASOVAC
IRS990/Form990PartVIISectionAGrp/PersonNm9REGINA TESTA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt051750
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingGrossIncomeAmt03132
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt0205789
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0210950
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01253
IRS990/InsuranceGrp/TotalAmt01253
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt01578
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01578
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt065813
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0435339
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0460866
IRS990/LandBldgEquipCostOrOtherBssAmt0526679
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE FREE LIBRARY SERVICES TO THE VILLAGE OF FRANKFORT AND FRANKFORT AND SCHUYLER TOWNSHIPS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0636440
IRS990/NetAssetsOrFundBalancesEOYAmt0688807
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt03132
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0636440
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0688807
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt026755
IRS990/OccupancyGrp/TotalAmt026755
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02312
IRS990/OfficeExpensesGrp/TotalAmt02312
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt034214
IRS990/OtherAssetsTotalGrp/EOYAmt034564
IRS990/OtherExpensesGrp/Desc0AMORTIZATION OF COLLECTIO
IRS990/OtherExpensesGrp/Desc1CIRCULATION CHARGES
IRS990/OtherExpensesGrp/Desc2PROGRAMS
IRS990/OtherExpensesGrp/Desc3SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ProgramServicesAmt05501
IRS990/OtherExpensesGrp/ProgramServicesAmt14720
IRS990/OtherExpensesGrp/ProgramServicesAmt23528
IRS990/OtherExpensesGrp/ProgramServicesAmt31881
IRS990/OtherExpensesGrp/TotalAmt05501
IRS990/OtherExpensesGrp/TotalAmt14720
IRS990/OtherExpensesGrp/TotalAmt23528
IRS990/OtherExpensesGrp/TotalAmt31881
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt05026
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt078737
IRS990/OtherSalariesAndWagesGrp/TotalAmt083763
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0461
IRS990/PayrollTaxesGrp/ProgramServicesAmt07222
IRS990/PayrollTaxesGrp/TotalAmt07683
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt02240
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0960
IRS990/PrincipalOfficerNm0JOHN SCHUYLER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0451
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0451
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0168245
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01840
IRS990/PYOtherExpensesAmt059588
IRS990/PYOtherRevenueAmt02748
IRS990/PYProgramServiceRevenueAmt0446
IRS990/PYRevenuesLessExpensesAmt030017
IRS990/PYSalariesCompEmpBnftPaidAmt083674
IRS990/PYTotalExpensesAmt0143262
IRS990/PYTotalRevenueAmt0173279
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt052367
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt014,191
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt071092
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt039148
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt039795
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt097063
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt084327
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0331425
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01578
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01840
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt029
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt018
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt039
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03504
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt014202
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt03583
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt03194
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt04288
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt01267
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt01859
IRS990ScheduleA/OtherIncome170Grp/TotalAmt014191
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98170
IRS990ScheduleA/PublicSupportPY170Pct00.98230
IRS990ScheduleA/PublicSupportTotal170Amt0947775
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0134097
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0129097
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0124290
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0115566
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0113300
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt0616350
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0205189
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0168245
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0164085
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0212629
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0197627
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0947775
IRS990ScheduleA/TotalSupportAmt0965470
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0440652
IRS990ScheduleD/BuildingsGrp/DepreciationAmt056947
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0497599
IRS990ScheduleD/EquipmentGrp/BookValueAmt020214
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08866
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt029080
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LIBRARY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE MAJOR TAXING JURISDICTIONS APPLICABLE TO THE LIBRARY'S BUSINESS AFFAIRS, FOR WHICH TAX RETURNS HAVE BEEN FILED, REMAIN OPEN AND AVAILABLE FOR AUDIT. TAX EXAMINATIONS ARE OFTEN COMPLEX, AS TAX AUTHORITIES MAY DISAGREE WITH THE TREATMENT OF ITEMS REPORTED BY THE LIBRARY, AND SUCH DISAGREEMENTS CAN TAKE YEARS TO RESOLVE. THE LIBRARY MAY ESTABLISH LIABILITIES FOR POSSIBLE ASSESSMENTS BY TAXING AUTHORITIES FOR KNOWN TAX EXPOSURES TO THE EXTENT THAT A REASONABLE TAX PROVISION CAN BE ESTIMATED. THERE WERE NO LIABILITIES ESTABLISHED AT DECEMBER 31, 2024 AND 2023. THE NORMAL STATUTORY PERIOD IMPACTING UNAUDITED YEARS IS AS FOLLOWS: FEDERAL (US) 2021 - 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0460866
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AFFILIATIONS ARE REVIEWED ANNUALLY. TRUSTEES SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0638053
IRS990/TotalAssetsEOYAmt0768940
IRS990/TotalAssetsGrp/BOYAmt0638053
IRS990/TotalAssetsGrp/EOYAmt0768940
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0205789
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012619
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0145964
IRS990/TotalFunctionalExpensesGrp/TotalAmt0158583
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01613
IRS990/TotalLiabilitiesEOYAmt080133
IRS990/TotalLiabilitiesGrp/BOYAmt01613
IRS990/TotalLiabilitiesGrp/EOYAmt080133
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0636440
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0688807
IRS990/TotalProgramServiceExpensesAmt0145964
IRS990/TotalProgramServiceRevenueAmt0451
IRS990/TotalReportableCompFromOrgAmt051750
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02029
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0210950
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0638053
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0768940
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0123 S FRANFORT ST
IRS990/USAddress/CityNm0FRANKFORT
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd013340
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.MIDYORKLIB.ORG/FRANKFORT
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN SCHUYLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03158949611
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRANKFORT FREE LIBRARY
ReturnHeader/Filer/BusinessNameControlTxt0FRAN
ReturnHeader/Filer/EIN0150596999
ReturnHeader/Filer/PhoneNum03158949611
ReturnHeader/Filer/USAddress/AddressLine1Txt0123 S FRANKFORT STREET
ReturnHeader/Filer/USAddress/CityNm0FRANKFORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd013340
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0473999292
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CUOMO WINTERS & SCHMIDT CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06315 FLY RD STE 108
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EAST SYRACUSE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0130579316
ReturnHeader/PreparerPersonGrp/PhoneNum03154710465
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK A SCHMIDT CPA CVA
ReturnHeader/ReturnTs02025-08-14T09:31:04-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.