LEBANON COMMUNITY LIBRARY (EIN 231413687) - 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

1926

Legal Domicile

Principal Officer

BRYAN SMITH

Phone

7172737624

Tax Period

2023-01-01 to 2023-12-31

LEBANON COMMUNITY LIBRARY, founded in 1926, is a small nonprofit that reported $771K in total revenue in fiscal year 2023. Revenue surged 68% from the prior year, signaling strong growth momentum. Expenses of $863K exceeded revenue, resulting in a 12% operating deficit.

Mission

OPERATION OF LOCAL PUBLIC LIBRARY

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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 $423,225

Program Service Revenue $0

Investment Income $315,952

Other Revenue $32,147

TOTAL REVENUE $771,324

Expense Breakdown

Grants Paid $0

Salaries & Benefits $554,722

Fundraising Expenses $37,967

Program Expenses $698,299

Other Expenses $308,141

TOTAL EXPENSES $862,863

Year-over-Year Comparison

	2023	2022	Change
Revenue	$771,324	$458,970	+0.7%
Expenses	$862,863	$805,389	+0.1%
Net Income	$-91,539	$-346,419	-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

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

$59,387

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRYAN SMITH	PRESIDENT	5.00	Officer Director	$0	$0	$0
KATHY KULBITSKY	TREASURER	5.00	Officer Director	$0	$0	$0
MICHAEL BATTISTELLI	VICE-PRESIDENT	0.50	Officer Director	$0	$0	$0
PHILIP DOMENCIC	DIRECTOR	0.50	Director	$0	$0	$0
AMANDA LAMSON	DIRECTOR	0.50	Director	$0	$0	$0
A JASON WILSON	DIRECTOR	0.50	Director	$0	$0	$0
REBECCA WITHERITE	SECRETARY	0.50	Officer Director	$0	$0	$0
MARK HETRICH	DIRECTOR	0.50	Director	$0	$0	$0
ANA MARQUEZ	DIRECTOR	0.00	Director	$0	$0	$0
MICHELLE HAWK	EXECUTIVE DIRECTOR	40.00	Officer	$59,387	$0	$59,387

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	$771,324	$862,863	$2,588,602	$-91,539
2022	$458,970	$805,389	$2,680,063	$-346,419
2021	$2,034,786	$685,435	$3,026,208	$1,349,351
2020	$710,414	$725,139	$1,676,782	$-14,725

LEBANON COMMUNITY LIBRARY