FRIENDS OF THE FAYETTEVILLE-LINCOLN COUNTY PUBLIC LIBRARY ASSOCIATION (EIN 030572516) - 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

2006

Legal Domicile

Principal Officer

LINDA MCKINNEY

Tax Period

2020-01-01 to 2020-12-31

FRIENDS OF THE FAYETTEVILLE-LINCOLN COUNTY PUBLIC LIBRARY ASSOCIATION, founded in 2006, is a micro nonprofit in the Community Improvement sector that reported $24K in total revenue in fiscal year 2020. Revenue fell 42% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $20K, a strong 83% operating margin.

Mission

SUPPORT THE FAYETTEVILLE-LINCOLN COUNTY PUBLIC LIBRARY

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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 (2020)

Revenue Breakdown

Contributions & Grants $10,126

Program Service Revenue $0

Investment Income $0

Other Revenue $13,708

TOTAL REVENUE $23,834

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $4,042

Other Expenses $4,042

TOTAL EXPENSES $4,042

Year-over-Year Comparison

	2020	2019	Change
Revenue	$23,834	$40,762	-0.4%
Expenses	$4,042	$8,880	-0.5%
Net Income	$19,792	$31,882	-0.4%

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

N/A

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
MARY RUTH BOYCE	SECRETARY	N/A	Officer Director	$0	$0	$0
AIMEE E BYRD	PRESIDENT	N/A	Officer Director	$0	$0	$0
WHITLEY CAIN	DIRECTOR	N/A	Director	$0	$0	$0
DONNA HARTMANN	DIRECTOR	N/A	Director	$0	$0	$0
LAUREN HONEA	DIRECTOR	N/A	Director	$0	$0	$0
SAMANTHA B JENNINGS	DIRECTOR	N/A	Director	$0	$0	$0
LINDA MCKINNEY	TREASURER	N/A	Director	$0	$0	$0
ALLISON THURMAN	DIRECTOR	N/A	Director	$0	$0	$0
NICOLE WHITE	DIRECTOR	N/A	Director	$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
2020	$23,834	$4,042	$32,661	$19,792
2019	$40,762	$8,880	$26,746	$31,882
2018	$302,829	$18,792	$19,730	$284,037

FRIENDS OF THE FAYETTEVILLE-LINCOLN COUNTY PUBLIC LIBRARY ASSOCIATION