FRIENDS OF THE ESCONDIDO PUBLIC LIBRARY (EIN 237296528) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1970

Principal Officer

Linda Roger

Phone

7608394832

Tax Period

2024-10-01 to 2025-09-30

FRIENDS OF THE ESCONDIDO PUBLIC LIBRARY, founded in 1970, is a micro nonprofit that reported $69K in total revenue in fiscal year 2024. Revenue decreased 14% compared to the prior year. The organization ran a surplus of $34K, a strong 50% operating margin.

Mission

Community Service/Support of the Escondido Public Library

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $5,380

Program Service Revenue $60,672

Investment Income $2,869

Other Revenue $0

TOTAL REVENUE $68,921

Expense Breakdown

Grants Paid $9,017

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $33,368

Other Expenses $25,601

TOTAL EXPENSES $34,618

Year-over-Year Comparison

	2024	2023	Change
Revenue	$68,921	$80,418	-0.1%
Expenses	$34,618	$47,811	-0.3%
Net Income	$34,303	$32,607	+0.1%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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
Mary Ann Ruby	Director	5.00	Director	$0	$0	$0
Penny Boggeln	Volunteer Coord	5.00	Director	$0	$0	$0
Nancy Dartez	President	5.00	Officer Director	$0	$0	$0
Sharon Fry	Director	5.00	Director	$0	$0	$0
Dottie Heller	Director	5.00	Director	$0	$0	$0
Carol Pennington	Former Director	3.00	Director	$0	$0	$0
Linda Roger	Treasurer	5.00	Officer Director	$0	$0	$0
Amy Brown	Director	5.00	Director	$0	$0	$0
Jessica Shulz	Director	5.00	Director	$0	$0	$0
Judy Tisdale	Director	5.00	Director	$0	$0	$0
Georgia Chonko	Vice President	5.00	Officer	$0	$0	$0
Lorna Underwood	Secretary	5.00	Officer	$0	$0	$0
Wayne Brown	Former Pres	5.00	Officer	$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	$68,921	$34,618	$219,340	$34,303
2024	$80,418	$47,811	$185,037	$32,607
2023	$65,298	$33,263	$152,430	$32,035
2022	$55,064	$37,662	$120,395	$17,402
2021	$20,602	$35,081	$102,993	$-14,479
2020	$44,679	$38,787	$117,472	$5,892
2020	$44,679	$38,787	$117,472	$5,892
2019	$70,924	$39,844	$111,580	$31,080
2018	$69,313	$65,923	$80,500	$3,390

FRIENDS OF THE ESCONDIDO PUBLIC LIBRARY