COLUMBIA PUBLIC LIBRARY ASSOCIATION (EIN 236050185) - 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

1956

Legal Domicile

Principal Officer

STEPHEN L SHERK

Phone

7176842255

Tax Period

2023-01-01 to 2023-12-31

COLUMBIA PUBLIC LIBRARY ASSOCIATION, founded in 1956, is a small nonprofit that reported $163K in total revenue in fiscal year 2023. Revenue fell 43% from the prior year — a significant decline worth monitoring. Expenses of $300K exceeded revenue, resulting in a 83% operating deficit.

Mission

THE COLUMBIA PUBLIC LIBARARY IS A DYNAMIC PORTAL TO READING ENJOYMENT, LIFE-LONG LEARNING, AND SERVICES THAT FOSTER THE WELL-BEING OF OUR COMMUNITY.

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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 $138,290

Program Service Revenue $10,331

Investment Income $4,626

Other Revenue $10,210

TOTAL REVENUE $163,457

Expense Breakdown

Grants Paid $0

Salaries & Benefits $134,101

Fundraising Expenses $4,494

Program Expenses $241,645

Other Expenses $165,674

TOTAL EXPENSES $299,775

Year-over-Year Comparison

	2023	2022	Change
Revenue	$163,457	$288,065	-0.4%
Expenses	$299,775	$288,864	+0.0%
Net Income	$-136,318	$-799	+169.6%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEPHEN L SHERK	PRESIDENT	6.00	Officer Director	$0	$0	$0
MARK L STEWART	VICE PRESIDE	3.00	Officer Director	$0	$0	$0
RACHAEL KEDNEY	SECRETARY	3.00	Officer Director	$0	$0	$0
GREGG C DUBBS	TREASURER	3.00	Officer Director	$0	$0	$0
KAYLA A WILKINSON	MEMBER	3.00	Director	$0	$0	$0
DAVID MOUNTZ	MEMBER	3.00	Director	$0	$0	$0
PATRICIA S FISCHER	MEMBER	3.00	Director	$0	$0	$0
ANGELA LUTZ	MEMBER	3.00	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
2024	No data	No data	No data	No data
2023	$163,457	$299,775	$2,453,615	$-136,318
2022	$288,065	$288,864	$2,589,933	$-799
2021	$202,467	$268,480	$2,590,732	$-66,013
2020	$305,422	$242,035	$2,656,745	$63,387
2019	$502,594	$279,547	$2,711,065	$223,047
2018	$589,881	$218,731	$3,451,862	$371,150

COLUMBIA PUBLIC LIBRARY ASSOCIATION