JOHN R KAUFFMAN JR PUBLIC 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

1935

Legal Domicile

Principal Officer

MELISSA ROWSE

Phone

5702862461

Tax Period

2021-01-01 to 2021-12-31

JOHN R KAUFFMAN JR PUBLIC LIBRARY, founded in 1935, is a small nonprofit that reported $404K in total revenue in fiscal year 2021. Revenue grew 15% year-over-year, indicating healthy expansion. Net assets of $6.3M represent 188 months of operating reserves.

Mission

DEGENSTEIN COMMUNITY LIBRARY CREATES A COMMUNITY OFFERING ABUNDANT RESOURCES FOR INFORMATION, ENRICHMENT AND ENJOYMENT, WHERE READING IS VALUED AND LEARNING NEVER ENDS.

Program Service Accomplishments

Program 1

Expenses: $244,442 Revenue: $4,174

CIRCULATING BOOKS, REFERENCE SERVICES AND PERIODICALS. PREPARATION AND MAINTENANCE OF BOOKS AND SUBSCRIPTIONS.

Program 2

Expenses: $33,204

PUBLIC ACCESS COMPUTERS. PREPARATION, CIRCULATION AND MAINTENANCE OF AUDIOVISUAL ITEMS.

Program 3

Expenses: $38,850

PUBLIC MEETINGS AND PROGRAMMING, TOURS AND MISCELLANEOUS ACTIVITIES. PROVIDE SPACE FOR COMMUNITY STAFF TRAINING, WORKSHOPS AND PUBLIC EVENTS.

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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 (2021)

Revenue Breakdown

Contributions & Grants $173,200

Program Service Revenue $4,174

Investment Income $219,626

Other Revenue $6,993

TOTAL REVENUE $403,993

Expense Breakdown

Grants Paid $0

Salaries & Benefits $223,129

Fundraising Expenses $14,898

Program Expenses $357,653

Other Expenses $219,020

TOTAL EXPENSES $442,149

Year-over-Year Comparison

	2021	2020	Change
Revenue	$403,993	$349,808	+0.2%
Expenses	$442,149	$410,172	+0.1%
Net Income	$-38,156	$-60,364	-0.4%

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

$67,077

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MELISSA ROWSE	EXECUTIVE DIRECTOR	40.00	Director	$67,077	$0	$67,077
CARL ASKEW	VICE PRESIDENT	0.00	Officer Director	$0	$0	$0
AIMEE BUEHNER	PRESIDENT	0.00	Officer Director	$0	$0	$0
BILL ROLL	TREASURER	0.00	Officer Director	$0	$0	$0
BECKY ZIMMERMAN	SECRETARY	0.00	Officer Director	$0	$0	$0
MARGARET AUTEN	ASST SECRETARY	0.00	Officer Director	$0	$0	$0
LORI GARMAN	SCHOOL REP	0.00	Director	$0	$0	$0
MAYOR JOSHS BROSIOUS	CITY REP	0.00	Director	$0	$0	$0
JEAN ECKROD	BOARD MEMBER	0.00	Director	$0	$0	$0
C LYNN WILSON	BOARD MEMBER	0.00	Director	$0	$0	$0
JENNIFER BRUDNICKI	BOARD MEMBER	0.00	Director	$0	$0	$0
CHRISTOPHER REIS	BOARD MEMBER	0.00	Director	$0	$0	$0
CATHY CASEY	BOARD MEMBER	0.00	Director	$0	$0	$0
JOANN KOHL	BOARD MEMBER	0.00	Director	$0	$0	$0
AUTUMN LEIB	BOARD MEMBER	0.00	Director	$0	$0	$0
CHRISTINE SHEMORY	BOARD MEMBER	0.00	Director	$0	$0	$0
TEGAN KESSLER	BOARD MEMBER	0.00	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
2021	$403,993	$442,149	$6,340,432	$-38,156
2020	$349,808	$410,172	$6,052,435	$-60,364
2019	$368,580	$450,254	$5,666,734	$-81,674
2018	$372,343	$470,731	$5,287,658	$-98,388