Carnegie Free Library of Beaver Falls (EIN 251352932) - 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

1979

Legal Domicile

Principal Officer

Ray Gutkowski

Phone

7248464340

Tax Period

2023-01-01 to 2023-12-31

Carnegie Free Library of Beaver Falls, founded in 1979, is a small nonprofit that reported $202K in total revenue in fiscal year 2023. Revenue decreased 5% compared to the prior year. Expenses of $252K exceeded revenue, resulting in a 25% operating deficit.

Mission

To provide library services to general public.

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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 (2023)

Revenue Breakdown

Contributions & Grants $176,033

Program Service Revenue $11,211

Investment Income $247

Other Revenue $14,021

TOTAL REVENUE $201,512

Expense Breakdown

Grants Paid $0

Salaries & Benefits $126,128

Fundraising Expenses $7,468

Program Expenses $183,530

Other Expenses $126,003

TOTAL EXPENSES $252,131

Year-over-Year Comparison

	2023	2022	Change
Revenue	$201,512	$212,216	-0.1%
Expenses	$252,131	$237,533	+0.1%
Net Income	$-50,619	$-25,317	+1.0%

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
Ray Gutowski	President	001.00	Officer Director	$0	$0	$0
Thomas Kaminsky	Vice President	001.00	Officer Director	$0	$0	$0
Matthew Dawson	Treasurer	001.00	Officer Director	$0	$0	$0
Tom Karczewski	Board	001.00	Officer Director	$0	$0	$0
Emily DeJeu	Secretary	001.00	Director	$0	$0	$0
Sandy Hienz	Board	001.00	Director	$0	$0	$0
Rodney Davis	Board	001.00	Director	$0	$0	$0
Charlene Crawford	Board	001.00	Director	$0	$0	$0
Jessica Hammer	Board	001.00	Director	$0	$0	$0
Curt Friehs	Head Libririan	040.00	Key Emp	$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	No data	No data	No data	No data
2023	$201,512	$252,131	$292,329	$-50,619
2022	$212,216	$237,533	$953,112	$-25,317
2021	$145,693	$213,090	$978,354	$-67,397
2020	$185,761	$222,086	$1,045,626	$-36,325
2019	$167,869	$257,155	$1,082,436	$-89,286

Carnegie Free Library of Beaver Falls