OWWL LIBRARY SYSTEM (EIN 223219499) - 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

1990

Legal Domicile

Principal Officer

SUBRATA PAUL

Phone

5853948260

Tax Period

2025-01-01 to 2025-12-31

OWWL LIBRARY SYSTEM, founded in 1990, is a community nonprofit in the Education sector that reported $2.2M in total revenue in fiscal year 2025. Revenue decreased 7% compared to the prior year.

Mission

THE ORGANIZATION'S PURPOSE IS THE EXPANSION AND IMPROVEMENT OF LIBRARY SERVICES THROUGH THE DISTRIBUTION OF FUNDS, MATERIALS, ELECTRONIC SERVICES, AND INFORMATION TO LIBRARIES IN ONTARIO, WAYNE, WYOMING AND LIVINGSTON, NEW YORK COUNTIES.

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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 $1,862,756

Program Service Revenue $279,633

Investment Income $97,515

Other Revenue $0

TOTAL REVENUE $2,239,904

Expense Breakdown

Grants Paid $261,218

Salaries & Benefits $1,024,116

Fundraising Expenses $0

Program Expenses $1,802,718

Other Expenses $907,858

TOTAL EXPENSES $2,193,192

Year-over-Year Comparison

	2025	2024	Change
Revenue	$2,239,904	$2,410,641	-0.1%
Expenses	$2,193,192	$2,245,066	0.0%
Net Income	$46,712	$165,575	-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

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

$155,330

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SUBRATA PAUL	PRESIDENT	2.00	Officer Director	$0	$0	$0
JUDITH MCKINNEY	SECRETARY	1.00	Officer Director	$0	$0	$0
JENNIFER TESSENDORF	TREASURER	1.00	Officer Director	$0	$0	$0
ALISSA BUB	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
PATRICE SAMPSON- BOUCHARD	TRUSTEE	1.00	Director	$0	$0	$0
THOMAS WHITMORE	TRUSTEE	1.00	Director	$0	$0	$0
RACHEL LEE	TRUSTEE	1.00	Director	$0	$0	$0
MAUREEN WHEELER	TRUSTEE	1.00	Director	$0	$0	$0
LESLIE SHAW	TRUSTEE	1.00	Director	$0	$0	$0
RON KIRSOP	EXECUTIVE DIRECTOR	35.00	Officer	$116,500	$38,830	$155,330

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	$2,239,904	$2,193,192	$3,012,004	$46,712
2024	$2,410,641	$2,245,066	$2,965,090	$165,575
2023	$2,021,912	$1,930,934	$2,799,794	$90,978
2022	$2,170,825	$1,990,718	$2,710,585	$180,107
2021	$2,261,693	$1,765,312	$2,528,981	$496,381
2020	$1,648,971	$1,748,734	$2,031,769	$-99,763
2019	$1,988,273	$1,897,175	$2,131,532	$91,098
2018	$2,325,774	$2,184,182	$2,040,434	$141,592

OWWL LIBRARY SYSTEM