SUGAR GROVE FREE LIBRARY ASSOCIATION (EIN 251295764) - 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

1936

Legal Domicile

Phone

8144897872

Tax Period

2025-01-01 to 2025-12-31

SUGAR GROVE FREE LIBRARY ASSOCIATION, founded in 1936, is a micro nonprofit that reported $66K in total revenue in fiscal year 2025. Revenue fell 27% from the prior year — a significant decline worth monitoring. Expenses of $77K exceeded revenue, resulting in a 17% operating deficit.

Mission

PUBLIC LIBRARY

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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 (2025)

Revenue Breakdown

Contributions & Grants $34,751

Program Service Revenue $1,711

Investment Income $6,297

Other Revenue $23,416

TOTAL REVENUE $66,175

Expense Breakdown

Grants Paid $0

Salaries & Benefits $42,810

Fundraising Expenses $0

Program Expenses $77,468

Other Expenses $26,487

TOTAL EXPENSES $77,468

Year-over-Year Comparison

	2025	2024	Change
Revenue	$66,175	$90,374	-0.3%
Expenses	$77,468	$64,794	+0.2%
Net Income	$-11,293	$25,580	-1.4%

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

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
ADRIANE LUDWICK	CO SECRETARY	5.00	Director	$0	$0	$0
JOHN GILLESPIE	BOARD	5.00	Director	$0	$0	$0
LINDA STRAND	BOARD	5.00	Director	$0	$0	$0
JULIE GREENMAN	VICE PRESIDENT	5.00	Officer	$0	$0	$0
DAVID CHASE	TREASURER	5.00	Officer	$0	$0	$0
DART SUMMERSON	PRESIDENT	5.00	Officer	$0	$0	$0
BARBARA KANE	SECRETARY	5.00	Officer	$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
2025	$66,175	$77,468	$306,532	$-11,293
2021	$62,213	$57,767	$214,028	$4,446
2020	$62,487	$46,095	$194,945	$16,392
2019	$53,586	$59,948	$180,818	$-6,362
2018	$58,124	$61,304	$184,307	$-3,180

SUGAR GROVE FREE LIBRARY ASSOCIATION