FRIENDS OF LIBRARIES NEVADA COUNTY

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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

1971

Legal Domicile

Principal Officer

JOSIE ANDREWS

Tax Period

2022-01-01 to 2022-12-31

FRIENDS OF LIBRARIES NEVADA COUNTY, founded in 1971, is a small nonprofit that reported $203K in total revenue in fiscal year 2022. Revenue surged 531% from the prior year, signaling strong growth momentum. The organization ran a surplus of $158K, a strong 78% operating margin.

Mission

SUPPORT LIBRARY PROGRAMS IN WAYS THAT BENEFITS THE BUILDING AND MAINTENANCE OF A STRONG PUBLIC LIBRARY SYSTEM AS A CULTURAL, EDUCATIONAL AND RECREATIONAL ASSET.

Program Service Accomplishments

Program 1

Expenses: $15,948

NEVADA COUNTY LIBRARY FINANCIAL SUPPORT FOR YOUTH READING PROGRAMS, ADULT AND COMMUNITY PROGRAMS.

Program 2

Expenses: $12,937

SAN JUAN RIDGE COMMUNITY LIBRARY FINANCIAL SUPPORT FOR LIBRARY EQUIPMENT AND FURNITURE NEEDS, WI-FI ACCESS AND SUMMER PROGRAMS.

Program 3

Expenses: $10,884 Revenue: $11,010

PURCHASE LIBRARY BOOKS TO FULFILL GRANTS AND DIRECTED DONATIONS RECEIVED. BOOKS ARE PROVIDED TO THE NEVADA COUNTY 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 (2022)

Revenue Breakdown

Contributions & Grants $160,666

Program Service Revenue $0

Investment Income $525

Other Revenue $41,458

TOTAL REVENUE $202,649

Expense Breakdown

Grants Paid $28,885

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $41,268

Other Expenses $16,109

TOTAL EXPENSES $44,994

Year-over-Year Comparison

	2022	2021	Change
Revenue	$202,649	$32,095	+5.3%
Expenses	$44,994	$45,505	0.0%
Net Income	$157,655	$-13,410	-12.8%

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
CATHY EVILLE	DIRECTOR	10.00	Director	$0	$0	$0
CINDY PAWLOWSKI	DIRECTOR	10.00	Director	$0	$0	$0
BARBARA JONES	DIRECTOR	5.00	Director	$0	$0	$0
LARRY MEEK	DIRECTOR	5.00	Director	$0	$0	$0
DESMOND GALLAGHER	DIRECTOR	10.00	Director	$0	$0	$0
JOSIE ANDREWS	VICE PRESIDENT	10.00	Officer Director	$0	$0	$0
ALEXIS TJOA	PRESIDENT	10.00	Officer Director	$0	$0	$0
LOU ANN SCHWARTZ	TREASURER	10.00	Officer Director	$0	$0	$0
HILARY STEINMETZ	SECRETARY	10.00	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
2022	$202,649	$44,994	$263,335	$157,655