FRIENDS OF THE NAPA CITY COUNTY LIBRARY

EIN: 237367635 501(c)(3)

Napa, CA

Total Revenue
$128,867
Total Expenses
$127,347
Total Assets
$97,463
Net Assets
$97,463
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1974
Legal Domicile
CA
Principal Officer
Skip Keyser
Phone
7072573053
Tax Period
2024-04-01 to 2025-03-31

FRIENDS OF THE NAPA CITY COUNTY LIBRARY, founded in 1974, is a small nonprofit that reported $129K in total revenue in fiscal year 2024. Revenue surged 25% from the prior year, signaling strong growth momentum.

Mission

Organization conducts sales of donated books and related materials. Proceeds from sales are contributed to the Napa County Library and/or other literacy-supporting organizations for purchase of books, audio-visual materials, equipment (including computers & software), infrastructure (such as book shelving), and funding of events such as Napa County Library Adult, Teen & Children's Summer Reading Programs.

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $39,874
Program Service Revenue $88,440
Investment Income $553
Other Revenue $0
TOTAL REVENUE $128,867

Expense Breakdown

Grants Paid $71,031
Salaries & Benefits $35,109
Fundraising Expenses $0
Program Expenses $119,168
Other Expenses $21,207
TOTAL EXPENSES $127,347

Year-over-Year Comparison

2024 2023 Change
Revenue $128,867 $103,486 +0.2%
Expenses $127,347 $110,233 +0.2%
Net Income $1,520 $-6,747 -1.2%
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

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Governance

Voting Members
14
Independent Members
14
Employees
1
Volunteers
70

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
5
$0
Total Directors
9
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Glenn Lustig Director 0
Director
$0 $0 $0
Joan Cohn Director 0
Director
$0 $0 $0
Sidney Odom Director 0
Director
$0 $0 $0
Lori Bowling Director 0
Director
$0 $0 $0
Justyn Hegreberg Book Sale Chair 0
Director
$0 $0 $0
Shari Sanguinetti Director 0
Director
$0 $0 $0
Ken DeJarnette Director 0
Director
$0 $0 $0
Courtney Henderson Director 0
Director
$0 $0 $0
John Flemer Director 0
Director
$0 $0 $0
Jeanine Layland Vice President 0
Officer
$0 $0 $0
Barbara Stone Assistant Treasurer/Corresponding Secretary 0
Officer
$0 $0 $0
Sandy Fagan President 0
Officer
$0 $0 $0
Skip Keyser Treasurer 0
Officer
$0 $0 $0
Kathy Oates Recording Secretary 0
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 $128,867 $127,347 $97,463 $1,520
2024 $103,486 $110,233 $95,944 $-6,747
2023 $98,664 $114,596 $102,632 $-15,932
2022 $102,029 $63,618 $118,564 $38,411
2021 $46,205 $33,409 $80,153 $12,796
2020 $87,780 $78,473 $67,357 $9,307
2019 $98,829 $95,415 $58,050 $3,414
2018 $83,018 $86,263 $51,825 $-3,245
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