MASON-DIXON PUBLIC LIBRARY (EIN 232321504) - 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

1961

Principal Officer

JANET MCELWAIN

Phone

7179932404

Tax Period

2024-01-01 to 2024-12-31

MASON-DIXON PUBLIC LIBRARY, founded in 1961, is a small nonprofit in the Education sector that reported $193K in total revenue in fiscal year 2024. Revenue decreased 6% compared to the prior year. Expenses of $218K exceeded revenue, resulting in a 13% operating deficit.

Mission

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 (2024)

Revenue Breakdown

Contributions & Grants $143,725

Program Service Revenue $4,673

Investment Income $31,806

Other Revenue $12,518

TOTAL REVENUE $192,722

Expense Breakdown

Grants Paid $0

Salaries & Benefits $22,006

Fundraising Expenses $8,982

Program Expenses $193,448

Other Expenses $196,455

TOTAL EXPENSES $218,461

Year-over-Year Comparison

	2024	2023	Change
Revenue	$192,722	$204,491	-0.1%
Expenses	$218,461	$256,164	-0.1%
Net Income	$-25,739	$-51,673	-0.5%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
EMILY AMBERMAN	BOARD MEMBER	1.00	Director	$0	$0	$0
BRITTANY L BARNETTE	BOARD MEMER	1.00	Director	$0	$0	$0
STEPHAN FREEMAN	PRESIDENT	2.00	Officer Director	$0	$0	$0
CHRISTY FREESE	BOARD MEMBER	1.00	Director	$0	$0	$0
ROY HILLER	BOARD MEMBER	1.00	Director	$0	$0	$0
PAT KONHAUS	BOARD MEMBER	1.00	Director	$0	$0	$0
KENTON KURTZ	BOARD MEMBER	1.00	Director	$0	$0	$0
LAURA MANIFOLD	BOARD MEMBER	1.00	Director	$0	$0	$0
JANET MCELWAIN	TREASURER	4.00	Officer Director	$0	$0	$0
MEGHAN MILDENBERGER	BOARD MEMBER	1.00	Director	$0	$0	$0
CASEY SAYLOR	BOARD MEMBER	1.00	Director	$0	$0	$0
GLENDA SOMMER	BOARD MEMBER	1.00	Director	$0	$0	$0
SANDRA WALSH	VICE PRSIDEN	3.00	Officer Director	$0	$0	$0
ROBIN WIGLEY	SECRETARY	2.00	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	$192,722	$218,461	$1,526,251	$-25,739
2023	$204,491	$256,164	$1,533,930	$-51,673
2022	$177,426	$209,652	$1,523,157	$-32,226
2021	$166,180	$197,882	$1,647,343	$-31,702
2020	$148,259	$176,860	$1,633,950	$-28,601
2019	$148,144	$185,224	$1,640,227	$-37,080
2018	$157,320	$181,040	$1,622,481	$-23,720

MASON-DIXON PUBLIC LIBRARY