SHIPPENSBURG PUBLIC LIBRARY (EIN 231411369) - 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

1933

Legal Domicile

Principal Officer

MONICA BALAFOUTAS

Phone

7175324508

Tax Period

2024-01-01 to 2024-12-31

SHIPPENSBURG PUBLIC LIBRARY, founded in 1933, is a community nonprofit in the Education sector that reported $1.0M in total revenue in fiscal year 2024. Revenue decreased 8% compared to the prior year. The organization ran a surplus of $314K, a strong 30% operating margin.

Mission

THE SHIPPENSBURG PUBLIC LIBRARY EXISTS TO PROVIDE CULTURAL VITALITY AND LIFELONG LEARNING THROUGH OPEN ACCESS TO READING, REFERENCE, PROGRAMS, AND COMMUNITY SPACE.

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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 $790,139

Program Service Revenue $17,211

Investment Income $189,923

Other Revenue $34,004

TOTAL REVENUE $1,031,277

Expense Breakdown

Grants Paid $0

Salaries & Benefits $411,406

Fundraising Expenses $21,486

Program Expenses $554,007

Other Expenses $305,793

TOTAL EXPENSES $717,199

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,031,277	$1,125,868	-0.1%
Expenses	$717,199	$1,060,281	-0.3%
Net Income	$314,078	$65,587	+3.8%

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

$70,441

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MONICA BALAFOUTAS	PRESIDENT	1.00	Officer Director	$0	$0	$0
ANN FAGUE	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
JOSH DIEHL	TREASURER	1.00	Officer Director	$0	$0	$0
CRYSTAL COLLIER-WALKER	SECRETARY	0.25	Officer Director	$0	$0	$0
DAVID BAER	TRUSTEE	0.25	Director	$0	$0	$0
NATALIE NYE	TRUSTEE	0.25	Director	$0	$0	$0
CAROLYN COOK	TRUSTEE	0.25	Director	$0	$0	$0
CHRIS PATTERSON START 51	TRUSTEE	0.25	Director	$0	$0	$0
BETH DENNING	TRUSTEE	0.25	Director	$0	$0	$0
BRENDON PERRY	TRUSTEE	0.25	Director	$0	$0	$0
BILL HUTCHINSON END 228	TRUSTEE	0.25	Director	$0	$0	$0
COLIN FRY	TRUSTEE	0.25	Director	$0	$0	$0
CINDY PIMENTAL	TRUSTEE	1.00	Director	$0	$0	$0
SUE KISSINGER	TRUSTEE	0.25	Director	$0	$0	$0
JOSEFINE SMITH	TRUSTEE	0.25	Director	$0	$0	$0
DENISE YARWOOD	TRUSTEE	0.25	Director	$0	$0	$0
SAMANTHA MCCULLOCH	EXECUTIVE DIRECTOR	38.00	Officer	$64,231	$6,210	$70,441

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	$1,031,277	$717,199	$3,430,336	$314,078
2023	$1,125,868	$1,060,281	$3,116,258	$65,587
2022	$768,185	$953,753	$3,050,671	$-185,568
2021	$1,027,173	$862,668	$3,236,239	$164,505
2020	$934,167	$770,757	$3,071,734	$163,410
2019	$837,525	$709,709	$3,309,676	$127,816
2018	$1,150,605	$1,148,895	$3,158,658	$1,710

SHIPPENSBURG PUBLIC LIBRARY