HIGHLAND COMMUNITY LIBRARY (EIN 251155619) - 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

1962

Legal Domicile

Principal Officer

ROBERT B HEFFELFINGER

Tax Period

2024-01-01 to 2024-12-31

HIGHLAND COMMUNITY LIBRARY, founded in 1962, is a small nonprofit that reported $213K in total revenue in fiscal year 2024. Revenue decreased 16% compared to the prior year.

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 $184,604

Program Service Revenue $6,285

Investment Income $16,598

Other Revenue $5,403

TOTAL REVENUE $212,890

Expense Breakdown

Grants Paid $0

Salaries & Benefits $116,523

Fundraising Expenses $3,759

Program Expenses $149,788

Other Expenses $109,489

TOTAL EXPENSES $226,012

Year-over-Year Comparison

	2024	2023	Change
Revenue	$212,890	$254,300	-0.2%
Expenses	$226,012	$210,544	+0.1%
Net Income	$-13,122	$43,756	-1.3%

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
JAMES J COOK	TREASURER	N/A	Officer Director	$0	$0	$0
ROBERT B HEFFELFINGER	PRESIDENT	N/A	Officer Director	$0	$0	$0
SHARON KORZI	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
TIMOTHY C LEVENTRY	TRUSTEE	N/A	Director	$0	$0	$0
ALAN R METZLER	SECRETARY	N/A	Officer Director	$0	$0	$0
LOIS R MONTAG	TRUSTEE	N/A	Director	$0	$0	$0
LORRAINE M SCOTT	TRUSTEE	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	$212,890	$226,012	$420,021	$-13,122
2023	$254,300	$210,544	$433,143	$43,756
2022	$197,803	$184,870	$389,387	$12,933
2021	$183,207	$200,880	$376,454	$-17,673
2020	$217,759	$153,134	$394,127	$64,625
2019	$202,371	$187,669	$329,502	$14,702
2018	$192,205	$185,735	$314,800	$6,470

HIGHLAND COMMUNITY LIBRARY