Nonprofit · EIN 45-5397422
FRIENDS OF THE SPARTA FREE LIBRARY
Tax-exempt · SPARTA, WI 54656
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $40,704 | $393,978 | -$353,274 | $13,421 | $0 | $13,421 |
| December 31, 2024 | 990 | $186,965 | $1,201,673 | -$1,014,708 | $366,695 | $0 | $366,695 |
| December 31, 2023 | 990 | $199,385 | $105,322 | $94,063 | $1,381,403 | $0 | $1,381,403 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $29,018
- Membership dues
- $920
- Program service revenue
- $0
- Investment income
- $11,686
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $364,000
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,364
- Program services (functional)
- $392,614
- Management and general (functional)
- $1,364
Balance sheet and other
- Total assets, start of year
- $366,695
- Total assets, end of year
- $13,421
- Total liabilities, end of year
- $0
- Net assets, end of year
- $13,421
- Net assets without donor restrictions
- $13,421
- Gross receipts
- $40,704
- Employees
- 0
- Volunteers
- 9
- Year formed
- 2012
- State of legal domicile
- WI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TRISH SHECTERLE | PRESIDENT Trustee or director, Officer | 3 | $0 |
| NANCY FRAZEE | TREASURER Trustee or director, Officer | 3 | $0 |
| CHRISTY HEITMAN | SECRETARY Trustee or director, Officer | 2 | $0 |
| AMY BERNATH | CAMPAIGN COORDINATOR Trustee or director | 2 | $0 |
| JOHN FRAZEE | COMMITTEE MEMBER Trustee or director | 3 | $0 |
| JOHN LA COURSE | COMMITTEE MEMBER Trustee or director | 3 | $0 |
| SHERRI LA COURSE | COMMITTEE MEMBER Trustee or director | 3 | $0 |
| REINHARD MUELLER | COMMITTEE MEMBER Trustee or director | 1 | $0 |
| MICHELLE TRYGGESTAD | LIBRARY DIRECTOR Trustee or director | 3 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TRISH SHECTERLE | PRESIDENT Trustee or director, Officer | 3 | $0 |
| NANCY FRAZEE | TREASURER Trustee or director, Officer | 3 | $0 |
| CHRISTY HEITMAN | SECRETARY Trustee or director, Officer | 2 | $0 |
| AMY BERNATH | CAMPAIGN COORDINATOR Trustee or director | 2 | $0 |
| JOHN FRAZEE | COMMITTEE MEMBER Trustee or director | 3 | $0 |
| JOHN LA COURSE | COMMITTEE MEMBER Trustee or director | 3 | $0 |
| SHERRI LA COURSE | COMMITTEE MEMBER Trustee or director | 3 | $0 |
| REINHARD MUELLER | COMMITTEE MEMBER Trustee or director | 1 | $0 |
| MICHELLE TRYGGESTAD | LIBRARY DIRECTOR Trustee or director | 3 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TRISH SHECTERLE | PRESIDENT Trustee or director, Officer | 3 | $0 |
| NANCY FRAZEE | TREASURER Trustee or director, Officer | 3 | $0 |
| CHRISTY HEITMAN | SECRETARY Trustee or director, Officer | 2 | $0 |
| AMY BERNATH | CAMPAIGN COORDINATOR Trustee or director | 2 | $0 |
| JOHN FRAZEE | COMMITTEE MEMBER Trustee or director | 3 | $0 |
| JOHN LA COURSE | COMMITTEE MEMBER Trustee or director | 3 | $0 |
| SHERRI LA COURSE | COMMITTEE MEMBER Trustee or director | 3 | $0 |
| REINHARD MUELLER | COMMITTEE MEMBER Trustee or director | 1 | $0 |
| MICHELLE TRYGGESTAD | LIBRARY DIRECTOR Trustee or director | 3 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 71, SPARTA, WI 54656-0071
- In care of
- % NANCY J FRAZEE
- Mailing address (990-N for 2018)
- PO Box 71, Sparta WI 54656
- Principal officer (990 for 2025)
- NANCY FRAZEE, PO BOX 71, SPARTA, WI 54660
- Principal officer (990-N for 2018)
- Patricia Shecterle, PO Box 71, Sparta WI 54656
- Signed the 990
- NANCY FRAZEE, TREASURER
- Phone
- (608) 518-9112
- Return prepared by
- CLIFTONLARSONALLEN LLP
Mission
TO SUPPORT THE BENEFITS OF THE SPARTA FREE LIBRARY BY ENCOURAGING USE TO THE LIBRARY, PROVIDING VOLUNTEER SERVICES, HOSTING MEETINGS AND WORKSHOPS AND PROVIDING SPECIAL NEEDS.
Program accomplishments
- RAISING CAPITAL FOR THE EXPANSION OF THE SPARTA FREE LIBRARY.Expenses $392,614 · grants $364,000
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 45-5397422
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2013
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B11)
- Assets (IRS master file)
- $13,421
- Income (IRS master file)
- $40,704
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $40,704 | $393,978 | $13,421 | XML |
| 990 | December 2024 | $186,965 | $1,201,673 | $366,695 | IRS |
| 990 | December 2023 | $199,385 | $105,322 | $1,381,403 | XML |
| 990 | December 2022 | $39,188 | $105,564 | $1,287,340 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990-N for 2018 Officer: Patricia Shecterle | December 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-5397422).
Questions about FRIENDS OF THE SPARTA FREE LIBRARY
- What is the EIN of FRIENDS OF THE SPARTA FREE LIBRARY?
- The employer identification number (EIN) of FRIENDS OF THE SPARTA FREE LIBRARY is 45-5397422.
- Is FRIENDS OF THE SPARTA FREE LIBRARY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
- Are donations to FRIENDS OF THE SPARTA FREE LIBRARY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF THE SPARTA FREE LIBRARY file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of FRIENDS OF THE SPARTA FREE LIBRARY due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF THE SPARTA FREE LIBRARY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FRIENDS OF THE SPARTA FREE LIBRARY?
- The 990 for the year ended December 31, 2025 names NANCY FRAZEE.
- Who are the officers and directors of FRIENDS OF THE SPARTA FREE LIBRARY?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF THE SPARTA FREE LIBRARY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $40,704, expenses of $393,978 and total assets of $13,421 at year end.
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