GREENVILLE AREA PUBLIC LIBRARY ASSOCIATION (EIN 250979360) - 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

1921

Legal Domicile

Principal Officer

KELLY BAILEY

Phone

7245885490

Tax Period

2024-01-01 to 2024-12-31

GREENVILLE AREA PUBLIC LIBRARY ASSOCIATION, founded in 1921, is a small nonprofit in the Education sector that reported $555K in total revenue in fiscal year 2024. Revenue grew 12% year-over-year, indicating healthy expansion. The organization ran a surplus of $184K, a strong 33% operating margin.

Mission

THE MISSION OF THE GREENVILLE AREA PUBLIC LIBRARY ASSOCIATION IS TO MAKE A POSITIVE CONTRIBUTION TO THE CULTURAL AND INTELLECTUAL LIFE OF OUR GREENVILLE AREA AND THE PERSONAL ENRICHMENT OF ITS RESIDENTS BY PROVIDING QUALITY MATERIALS, RESPONSIVE SERVICE, AND RELEVANT TECHNOLOGIES FOR ALL MEMBERS OF OUR COMMUNITY.

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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 $426,016

Program Service Revenue $3,539

Investment Income $122,541

Other Revenue $2,799

TOTAL REVENUE $554,895

Expense Breakdown

Grants Paid $0

Salaries & Benefits $224,639

Fundraising Expenses $5,637

Program Expenses $322,204

Other Expenses $146,038

TOTAL EXPENSES $370,677

Year-over-Year Comparison

	2024	2023	Change
Revenue	$554,895	$495,020	+0.1%
Expenses	$370,677	$420,646	-0.1%
Net Income	$184,218	$74,374	+1.5%

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

$55,134

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ANNE BUTCHER	PRESIDENT	0.50	Officer Director	$0	$0	$0
MISSY MILLER	VICE PRESIDENT	0.50	Officer Director	$0	$0	$0
KELLY BAILEY	TREASURER	0.50	Officer Director	$0	$0	$0
JAMIE SCOTT	SECRETARY	0.50	Officer Director	$0	$0	$0
BARBARA COOPER	BOARD MEMBER	0.50	Director	$0	$0	$0
KATHY DIFEDE	BOARD MEMBER	0.50	Director	$0	$0	$0
RICH FALER	BOARD MEMBER	0.50	Director	$0	$0	$0
GEORGIE GROOVER	BOARD MEMBER	0.50	Director	$0	$0	$0
EVA MCCANN	BOARD MEMBER	0.50	Director	$0	$0	$0
JEANNE BALL	LIBRARIAN AND DIRECTOR	40.00	Officer	$48,635	$6,499	$55,134

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	$554,895	$370,677	$1,638,836	$184,218
2023	$495,020	$420,646	$1,415,837	$74,374
2022	$403,230	$528,531	$1,232,179	$-125,301
2021	$642,200	$376,190	$1,565,479	$266,010
2020	$435,308	$364,898	$1,413,340	$70,410
2019	$381,247	$346,635	$1,267,859	$34,612
2018	$411,661	$361,144	$1,084,142	$50,517

GREENVILLE AREA PUBLIC LIBRARY ASSOCIATION