LEHIGHTON AREA MEMORIAL LIBRARY

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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

1960

Legal Domicile

Principal Officer

ROCHELLE PERKINS

Phone

6103772750

Tax Period

2024-01-01 to 2024-12-31

LEHIGHTON AREA MEMORIAL LIBRARY, founded in 1960, is a small nonprofit that reported $128K in total revenue in fiscal year 2024. Net assets of $867K represent 81 months of operating reserves.

Mission

PROMOTE THE DESIRE TO READ GOOD LITERATURE, TO MAKE READING MATERIALS AVAILABLE TO A GREATER NUMBER OF PEOPLE, TO ADVANCE THE CAUSE OF EDUCATION AND TO PROVIDE FOR THE GENERAL CULTURE OF THE COMMUNITY.

Program Service Accomplishments

Program 1

Expenses: $110,444 Revenue: $5,756

PROVIDED QUALITY LIBRARY MATERIALS AND SERVICES TO LEHIGHTON, PENNSYLVANIA AND THE SURROUNDING AREA.

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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 $112,306

Program Service Revenue $5,756

Investment Income $8,058

Other Revenue $1,792

TOTAL REVENUE $127,912

Expense Breakdown

Grants Paid $0

Salaries & Benefits $69,040

Fundraising Expenses $6,848

Program Expenses $110,444

Other Expenses $67,691

TOTAL EXPENSES $136,731

Year-over-Year Comparison

	2024	2023	Change
Revenue	$127,912	$123,276	+0.0%
Expenses	$136,731	$151,228	-0.1%
Net Income	$-8,819	$-27,952	-0.7%

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

N/A

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
ROCHELLE PERKINS	PRESIDENT	2.00	Officer Director	$0	$0	$0
PAM HAWK	TREASURER	5.00	Officer Director	$0	$0	$0
RACHELLE PERKINS	VICE PRESIDE	2.00	Officer Director	$0	$0	$0
JANE ROBERTS	SECRETARY	2.00	Officer Director	$0	$0	$0
SUSAN TATRO	BOARD MEMBER	2.00	Director	$0	$0	$0
KERRY SITTLER	BOARD MEMBER	2.00	Director	$0	$0	$0
SARAH HAYDT	BOARD MEMBER	2.00	Director	$0	$0	$0
ANN MARIE WATKINS	BOARD MEMBER	2.00	Director	$0	$0	$0
REBECCA WORTHY	BOARD MEMBER	2.00	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	$127,912	$136,731	$866,792	$-8,819
2023	$123,276	$151,228	$863,351	$-27,952
2022	$116,153	$129,950	$860,767	$-13,797
2021	$174,766	$131,167	$921,125	$43,599
2020	$340,090	$115,855	$1,057,880	$224,235
2019	$262,847	$114,194	$659,413	$148,653
2018	$147,169	$122,499	$483,459	$24,670