FRANKLIN COUNTY LIBRARY SYSTEM

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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

1916

Legal Domicile

Principal Officer

ANDREW VICKERS

Phone

7177090282

Tax Period

2025-01-01 to 2025-12-31

FRANKLIN COUNTY LIBRARY SYSTEM, founded in 1916, is a community nonprofit in the Education sector that reported $3.2M in total revenue in fiscal year 2025. Revenue decreased 10% compared to the prior year.

Mission

THE MISSION OF THE FRANKLIN COUNTY LIBRARY SYSTEM IS TO ENRICH THE LIVES OF THE RESIDENTS OF THE REGION THROUGH ACCESS TO MATERIALS, INFORMATION, AND SERVICES IMPARTING THE KNOWLEDGE, EXPERIENCE, AND WISDOM OF OTHERS, THROUGH QUALIFIED STAFF MEMBERS, PROGRAMS, AND PARTNERSHIPS WITH OTHER LOCAL AGENCIES.

Program Service Accomplishments

Program 1

Expenses: $2,482,905 Revenue: $30,985

ACQUISITION AND CIRCULATION OF BOOKS AND NON-BOOK INFORMATIONAL MATERIALS

Program 2

Expenses: $258,500

ACQUISITION & CIRCULATION OF EDUCATIONAL MATERIALS

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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 $3,098,641

Program Service Revenue $30,985

Investment Income $58,055

Other Revenue $48,350

TOTAL REVENUE $3,236,031

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,716,986

Fundraising Expenses $89,791

Program Expenses $2,741,405

Other Expenses $1,656,044

TOTAL EXPENSES $3,373,030

Year-over-Year Comparison

	2025	2024	Change
Revenue	$3,236,031	$3,576,453	-0.1%
Expenses	$3,373,030	$3,522,276	0.0%
Net Income	$-136,999	$54,177	-3.5%

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

194

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

$92,884

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ANDREW VICKERS	EXECUTIVE DIRECTOR	40.00	Officer	$83,575	$9,309	$92,884
SUE MCLAUGHLIN	PRESIDENT	2.00	Officer Director	$0	$0	$0
GEORGINA CRANSTON	VICE-PRESIDENT	2.00	Officer Director	$0	$0	$0
IDA EUSTIS	SECRETARY	2.00	Officer Director	$0	$0	$0
BRIAN ECKER	TREASURER	2.00	Officer Director	$0	$0	$0
ANDREA BOWERSOX	DIRECTOR	2.00	Director	$0	$0	$0
AMBER CHASE	DIRECTOR	2.00	Director	$0	$0	$0
DEAN HORST	DIRECTOR	2.00	Director	$0	$0	$0
CAROL ORNDORF	DIRECTOR	2.00	Director	$0	$0	$0
MARY ANNE STANLEY	DIRECTOR	2.00	Director	$0	$0	$0

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	$3,236,031	$3,373,030	$1,472,750	$-136,999
2024	$3,576,453	$3,522,276	$1,579,677	$54,177
2023	$3,324,994	$3,455,330	$1,494,011	$-130,336
2022	$3,119,630	$3,078,929	$1,563,330	$40,701
2021	$2,741,893	$2,847,108	$1,616,272	$-105,215
2020	$3,129,191	$2,577,250	$1,706,227	$551,941
2019	$2,577,621	$2,957,113	$1,124,119	$-379,492
2018	$3,148,265	$3,472,928	$1,445,713	$-324,663