BUTLER COUNTY FEDERATED LIBRARY SY… - Form 990 Financial Data

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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

2001

Legal Domicile

Principal Officer

KRISTA CONWAY

Phone

7242831880

Tax Period

2024-01-01 to 2024-12-31

BUTLER COUNTY FEDERATED LIBRARY SYSTEM, founded in 2001, is a community nonprofit in the Education sector that reported $1.1M in total revenue in fiscal year 2024.

Mission

PUBLIC LIBRARY SERVICES

Program Service Accomplishments

Program 1

Expenses: $721,729 Revenue: $8,702

PROMOTING LIBRARY SERVICES TO COUNTY RESIDENTS THROUGH AFFILIATED LIBRARIES OPERATING IN THE COUNTY SERVING APPROXIMATELY 194,000 RESIDENTS WITH A TOTAL COLLECTION OF OVER 300,000 ITEMS.

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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 $1,053,034

Program Service Revenue $367

Investment Income $1,907

Other Revenue $8,335

TOTAL REVENUE $1,063,643

Expense Breakdown

Grants Paid $621,833

Salaries & Benefits $106,942

Fundraising Expenses $0

Program Expenses $721,729

Other Expenses $387,255

TOTAL EXPENSES $1,116,030

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,063,643	$1,013,314	+0.0%
Expenses	$1,116,030	$1,073,961	+0.0%
Net Income	$-52,387	$-60,647	-0.1%

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

N/A

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

$44,950

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LEANN BLASKO	PRESIDENT	2.00	Officer Director	$0	$0	$0
KATHEY LUEK	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
CARRIE MORGAN DAVIS	TREASURER	2.00	Officer Director	$0	$0	$0
LISA ADOMAITIS	SECRETARY	1.00	Officer Director	$0	$0	$0
ROB VIGUE	BOARD MEMBER	1.00	Director	$0	$0	$0
LORI STERNS	BOARD MEMBER	1.00	Director	$0	$0	$0
STEPHANIE REESE	BOARD MEMBER	1.00	Director	$0	$0	$0
KRISTA CONWAY	SYSTEM ADMINISTRATOR	37.50	Officer	$44,950	$0	$44,950

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	No data	No data	No data	No data
2024	$1,063,643	$1,116,030	$239,191	$-52,387
2023	$1,013,314	$1,073,961	$285,145	$-60,647
2022	$941,510	$974,056	$352,473	$-32,546
2021	$899,017	$906,043	$370,482	$-7,026
2020	$929,632	$845,747	$628,235	$83,885
2019	$873,900	$839,798	$286,967	$34,102
2018	$836,007	$822,643	$258,637	$13,364

BUTLER COUNTY FEDERATED LIBRARY SYSTEM