CHEMUNG COUNTY LIBRARY DISTRICT

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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

PAUL CHAPMAN

Phone

6077339173

Tax Period

2023-01-01 to 2023-12-31

CHEMUNG COUNTY LIBRARY DISTRICT, founded in 2006, is a community nonprofit in the Education sector that reported $4.1M in total revenue in fiscal year 2023.

Mission

CHEMUNG COUNTY LIBRARY DISTRICT PROVIDES EXCEPTIONAL PUBLIC LIBRARY SERVICES AND PROGRAMS TO OUR CITIZENS - FULFILLING THEIR INDIVIDUAL NEEDS FOR EDUCATIONAL, RECREATIONAL, AND CULTURAL INFORMATION - THROUGH CONTEMPORARY, WELL-MAINTAINED LIBRARY COLLECTIONS AND FACILITIES LOCATED THROUGHOUT CHEMUNG COUNTY.

Program Service Accomplishments

Program 1

Expenses: $3,636,044 Revenue: $3,474,575

THE CHEMUNG COUNTY LIBRARY DISTRICT IS COMPRISED OF NEIGHBORHOOD LIBRARIES IN BIG FLATS, ELMIRA, HORSEHEADS, VAN ETTEN AND WEST ELMIRA. THE BOOKMOBILE CONSTITUTES A MOBILE NEIGHBORHOOD LIBRARY. TAKEN TOGETHER, THE COLLECTIONS OF THE LIBRARIES SERVE PATRONS WHO RESIDE THROUGHOUT CHEMUNG COUNTY WHO SEEK BOTH POPULAR WORKS AND INDEPTH INFORMATION ON MANY SUBJECTS, IN MANY FORMATS, OF CURRENT AND HISTORICAL INTEREST. ELECTRONICALLY DELIVERED LIBRARY SERVICES ARE ALSO AVAILABLE THROUGH THE LIBRARY DISTRITCT'S WEB PAGE.

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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 (2023)

Revenue Breakdown

Contributions & Grants $629,613

Program Service Revenue $3,469,792

Investment Income $8,411

Other Revenue $4,783

TOTAL REVENUE $4,112,599

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,687,111

Fundraising Expenses $0

Program Expenses $3,636,044

Other Expenses $1,402,819

TOTAL EXPENSES $4,089,930

Year-over-Year Comparison

	2023	2022	Change
Revenue	$4,112,599	$3,873,876	+0.1%
Expenses	$4,089,930	$3,564,559	+0.1%
Net Income	$22,669	$309,317	-0.9%

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

150

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

$178,273

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RACHEL DWORKIN	PRESIDENT	1.00	Officer Director	$0	$0	$0
PHYLLIS ROGAN	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
PENNY APPENZELLAR	TRUSTEE	0.30	Director	$0	$0	$0
PAT SILVERNAIL	TRUSTEE	0.30	Director	$0	$0	$0
MURIEL FRIEND	TRUSTEE	0.30	Director	$0	$0	$0
MARTHA SMITH	SECRETARY	1.00	Officer Director	$0	$0	$0
MARK PADGETT	TRUSTEE	0.30	Director	$0	$0	$0
LEE SAGINARIO	TRUSTEE	0.30	Director	$0	$0	$0
KEVIN HANSEN	TRUSTEE	0.30	Director	$0	$0	$0
KARL SCHWESINGER	TRUSTEE	0.30	Director	$0	$0	$0
JOHN SCHAMEL	TREASURER	1.00	Officer Director	$0	$0	$0
JESSICA ROBERTS	TRUSTEE	0.30	Director	$0	$0	$0
CRYSTAL GULLO-BUZZETTI	TRUSTEE	0.30	Director	$0	$0	$0
BONNIE CHOLLET	TRUSTEE	0.30	Director	$0	$0	$0
WAYNE ADAMS	TRUSTEE	0.30	Director	$0	$0	$0
OWEN FRANK	INTERIM DIRECTOR (PART YEAR)	37.50	Officer	$80,759	$13,095	$93,854
PAUL CHAPMAN	DIRECTOR	37.50	Officer	$68,813	$15,606	$84,419

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
2024	No data	No data	No data	No data
2023	$4,112,599	$4,089,930	$9,423,396	$22,669
2022	$3,873,876	$3,564,559	$9,621,102	$309,317
2021	$3,857,515	$3,409,265	$9,276,174	$448,250
2020	$4,155,693	$3,659,397	$8,774,335	$496,296
2019	$3,851,003	$3,621,200	$7,547,671	$229,803
2018	$3,819,997	$3,385,819	$7,652,784	$434,178