Friends and Foundation of the Rochester Public Library (EIN 161347453) - 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

1989

Legal Domicile

Principal Officer

Donna Borgus

Phone

5854288321

Tax Period

2024-07-01 to 2025-06-30

Friends and Foundation of the Rochester Public Library, founded in 1989, is a community nonprofit in the Education sector that reported $2.1M in total revenue in fiscal year 2024. Revenue fell 31% from the prior year — a significant decline worth monitoring. Expenses of $1.9M left a modest 10% surplus.

Mission

To raise funds and provide funding for libraries in the Rochester region.

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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 $1,229,215

Program Service Revenue $0

Investment Income $881,770

Other Revenue $31,637

TOTAL REVENUE $2,142,622

Expense Breakdown

Grants Paid $1,305,386

Salaries & Benefits $402,326

Fundraising Expenses $169,482

Program Expenses $1,482,985

Other Expenses $214,332

TOTAL EXPENSES $1,922,044

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,142,622	$3,112,960	-0.3%
Expenses	$1,922,044	$1,948,790	0.0%
Net Income	$220,578	$1,164,170	-0.8%

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

$118,271

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Arelis Aponte	Director	0.50	Director	$0	$0	$0
Jim Kraus	Director	0.50	Director	$0	$0	$0
Adam Brady	Director	0.50	Director	$0	$0	$0
Om Popli	Director	0.30	Director	$0	$0	$0
Hannah Espinoza	Director	0.50	Director	$0	$0	$0
Carissa Guzski	Director	0.50	Director	$0	$0	$0
Karen Soanes	Director	1.00	Director	$0	$0	$0
Emily Clasper	ex officio	0.50	Director	$0	$0	$0
Justin Stevens	President	1.00	Officer Director	$0	$0	$0
Patty Uttaro	Ex Officio (through 2/14/25)	0.50	Director	$0	$0	$0
Khalid Vrede	Director	1.00	Director	$0	$0	$0
Sally Millick	Vice President	1.00	Officer Director	$0	$0	$0
William Yust	Director	1.00	Director	$0	$0	$0
Ichin Zinn	Director	0.50	Director	$0	$0	$0
Denise Lippa	Secretary	1.00	Officer Director	$0	$0	$0
Renee Minarik	Director	1.00	Director	$0	$0	$0
Shiva Ramaswamy	Treasurer	1.00	Officer Director	$0	$0	$0
Marjorie Shelly	Director	0.50	Director	$0	$0	$0
Steven Suozzi	Director	1.00	Director	$0	$0	$0
Shawn Futch	Director (through 11/14/24)	0.30	Director	$0	$0	$0
Donna Borgus	Executive Director	37.50	Officer	$97,656	$20,615	$118,271

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	$2,142,622	$1,922,044	$32,943,358	$220,578
2024	$3,112,960	$1,948,790	$30,168,170	$1,164,170
2023	$3,440,482	$1,502,838	$27,148,847	$1,937,644
2022	$7,577,927	$1,473,625	$23,466,918	$6,104,302
2021	$8,723,803	$1,186,401	$21,087,427	$7,537,402
2020	$677,424	$1,316,675	$11,131,992	$-639,251
2019	$1,342,849	$1,379,050	$11,565,619	$-36,201

Friends and Foundation of the Rochester Public Library