SIMPSON MEMORIAL LIBRARY (EIN 010436781) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1925

Legal Domicile

Principal Officer

WILBUR SENTER

Phone

2078487145

Tax Period

2024-01-01 to 2024-12-31

SIMPSON MEMORIAL LIBRARY, founded in 1925, is a micro nonprofit in the Education sector that reported $69K in total revenue in fiscal year 2024. The organization ran a surplus of $24K, a strong 35% operating margin.

Mission

PUBLIC LIBRARY & READING PROGRAMS

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $56,535

Program Service Revenue $0

Investment Income $57

Other Revenue $12,072

TOTAL REVENUE $68,664

Expense Breakdown

Grants Paid $0

Salaries & Benefits $19,815

Fundraising Expenses $0

Program Expenses $30,197

Other Expenses $24,489

TOTAL EXPENSES $44,304

Year-over-Year Comparison

	2024	2023	Change
Revenue	$68,664	N/A	N/A
Expenses	$44,304	N/A	N/A
Net Income	$24,360	$0	N/A

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RICHARD DORT	DIRECTOR	3.00	Director	$0	$0	$0
EVIE SMITH	DIRECTOR	3.00	Director	$0	$0	$0
KRIS NICOLA	DIRECTOR	3.00	Director	$0	$0	$0
DEB GRAVES	ASST TREASURER	3.00	Director	$0	$0	$0
CHERIE CARROLL	PRESIDENT	10.00	Officer	$0	$0	$0
PAULA LEAVITT	VICE PRESIDENT	3.00	Officer	$0	$0	$0
WILBUR SENTER	TREASURER	10.00	Officer	$0	$0	$0
KIM WOHLGEMUTH	SECRETARY	3.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$68,664	$44,304	$718,036	$24,360

SIMPSON MEMORIAL LIBRARY