CAMBRIA LIBRARY ASSOCIATION (EIN 250969448) - Form 990 Financial Analysis & Trantor Score

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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

1870

Legal Domicile

Principal Officer

ALAN METZLER

Phone

8145365131

Tax Period

2024-01-01 to 2024-12-31

CAMBRIA LIBRARY ASSOCIATION, founded in 1870, is a community nonprofit that reported $2.7M in total revenue in fiscal year 2024. Revenue decreased 12% compared to the prior year. The organization ran a surplus of $401K, a strong 15% operating margin.

Mission

PUBLIC LIBRARY SERVICES

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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 $2,484,281

Program Service Revenue $75,351

Investment Income $106,425

Other Revenue $0

TOTAL REVENUE $2,666,057

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,130,286

Fundraising Expenses $5,298

Program Expenses $1,941,297

Other Expenses $1,134,407

TOTAL EXPENSES $2,264,693

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,666,057	$3,019,701	-0.1%
Expenses	$2,264,693	$2,182,796	+0.0%
Net Income	$401,364	$836,905	-0.5%

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
YAMILA AUDISIO	DIRECTOR	N/A	Director	$0	$0	$0
REV SYLVIA KING	DIRECTOR	N/A	Director	$0	$0	$0
BILL LANTZY	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
ALAN METZLER	PRESIDENT	N/A	Officer Director	$0	$0	$0
HEIDI NIEBAUER	DIRECTOR	N/A	Director	$0	$0	$0
ABBY JO PANEK	DIRECTOR	N/A	Director	$0	$0	$0
MARLIN PLYMETTE	SECRETARY	N/A	Officer Director	$0	$0	$0
CATHY TOROK	DIRECTOR	N/A	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	$2,666,057	$2,264,693	$4,422,081	$401,364
2023	$3,019,701	$2,182,796	$3,926,624	$836,905
2022	$2,566,241	$2,019,445	$3,161,212	$546,796
2021	$1,975,761	$1,837,468	$2,842,424	$138,293
2020	$2,048,302	$1,789,222	$2,725,498	$259,080
2019	$1,740,077	$1,719,334	$2,214,695	$20,743
2018	$1,759,796	$1,743,884	$2,057,345	$15,912

CAMBRIA LIBRARY ASSOCIATION