Muhlenberg Community Library (EIN 231603355) - 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

1976

Legal Domicile

Principal Officer

Linda Roebuck

Phone

6109290589

Tax Period

2024-01-01 to 2024-12-31

Muhlenberg Community Library, founded in 1976, is a small nonprofit that reported $323K in total revenue in fiscal year 2024. Revenue surged 22% from the prior year, signaling strong growth momentum.

Mission

TO PROMOTE LIFELONG LEARNING OPPORTUNI- TIES BY OFFERING FREE LIBRARY SERVICES TO ALL WHO SEEK TO

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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 $274,315

Program Service Revenue $43,550

Investment Income $1,029

Other Revenue $4,185

TOTAL REVENUE $323,079

Expense Breakdown

Grants Paid $0

Salaries & Benefits $227,073

Fundraising Expenses $0

Program Expenses $233,301

Other Expenses $114,036

TOTAL EXPENSES $341,109

Year-over-Year Comparison

	2024	2023	Change
Revenue	$323,079	$263,782	+0.2%
Expenses	$341,109	$276,279	+0.2%
Net Income	$-18,030	$-12,497	+0.4%

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

Total Directors

$38,425

Key Employees

$71,450

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Eileen L Simms	Librarian/Assist Director	005.00	Director Key Emp Highest	$38,425	$0	$38,425
Melissa A Carroll	Director	005.00	Key Emp Highest	$33,025	$0	$33,025
Linda Roebuck	President	005.00	Officer Director	$0	$0	$0
Kathleen Felker	Vice President	005.00	Officer Director	$0	$0	$0
Karen Schreiber	Treasurer/Township Rep	001.00	Officer Director	$0	$0	$0
Diane Benson	Trustee	001.00	Director	$0	$0	$0
Norma Rutt	Trustee	001.00	Director	$0	$0	$0
Lori Madara	Secretary	005.00	Officer 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
2024	$323,079	$341,109	$433,248	$-18,030
2023	$263,782	$276,279	$428,079	$-12,497
2022	$252,787	$251,092	$431,692	$1,695
2021	$289,663	$252,211	$432,057	$37,452
2020	$292,500	$240,415	$394,605	$52,085
2019	$312,237	$257,649	$342,520	$54,588
2018	$240,300	$250,787	$287,932	$-10,487

Muhlenberg Community Library