Lowville Free Library (EIN 150564079) - 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

1903

Legal Domicile

Phone

3153762131

Tax Period

2025-01-01 to 2025-12-31

Lowville Free Library, founded in 1903, is a small nonprofit that reported $188K in total revenue in fiscal year 2025. Expenses of $178K left a modest 5% surplus.

Mission

The purpose of the Library is to provide literary/computer resources & Services for Lewis County Residents and surrounding Communities for educational purposes

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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 (2025)

Revenue Breakdown

Contributions & Grants $182,680

Program Service Revenue $5,753

Investment Income $0

Other Revenue $0

TOTAL REVENUE $188,433

Expense Breakdown

Grants Paid $0

Salaries & Benefits $120,597

Fundraising Expenses $0

Program Expenses $178,227

Other Expenses $57,630

TOTAL EXPENSES $178,227

Year-over-Year Comparison

	2025	2024	Change
Revenue	$188,433	$193,820	0.0%
Expenses	$178,227	$161,096	+0.1%
Net Income	$10,206	$32,724	-0.7%

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

N/A

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	Role	Reportable Comp	Other Comp	Total
Pam Hirshey	N/A	Director	$0	$0	$0
Amanda Kerkove	N/A	Director	$0	$0	$0
Jamie Roberts	N/A	Director	$0	$0	$0
Sarah Moser	Treasurer	Director	$0	$0	$0
Brianna Siegrist	Secretary	Officer	$0	$0	$0
Sarah Nisley	President	Officer	$0	$0	$0
Grace Metzler	Vice President	Officer	$0	$0	$0
Brittany Thomas	Financial Offficer	Officer	$0	$0	$0
Meghan Harney	Director	Key Emp	$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	$188,433	$178,227	$1,547,849	$10,206
2024	$193,820	$161,096	$1,511,165	$32,724
2023	$227,156	$167,654	$1,348,562	$59,502
2022	$230,281	$155,471	$1,092,478	$74,810
2021	$154,139	$143,992	$1,029,738	$10,147
2020	$128,455	$130,562	$1,019,591	$-2,107
2019	$156,906	$143,415	$1,138,361	$13,491
2018	$219,461	$137,447	$1,076,070	$82,014

Lowville Free Library