Westmoreland County Federated Library System (EIN 251723349) - 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

1994

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

Westmoreland County Federated Library System, founded in 1994, is a community nonprofit in the Public & Societal Benefit sector that reported $2.1M in total revenue in fiscal year 2023.

Mission

Improve library and informational services for the residents of Westmoreland County.

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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 $2,084,249

Program Service Revenue $869

Investment Income $2,680

Other Revenue $0

TOTAL REVENUE $2,087,798

Expense Breakdown

Grants Paid $0

Salaries & Benefits $330,263

Fundraising Expenses $0

Program Expenses $1,968,592

Other Expenses $1,780,052

TOTAL EXPENSES $2,110,315

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,087,798	$1,953,407	+0.1%
Expenses	$2,110,315	$1,878,747	+0.1%
Net Income	$-22,517	$74,660	-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

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

$64,774

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Ann Andrews	Executive Director	40.00	Officer	$64,774	$0	$64,774
Susan Lutman	Member	1.00	Director	$0	$0	$0
Lynn Wackenhuth	Member	1.00	Director	$0	$0	$0
Barb Methany	Member	1.00	Director	$0	$0	$0
Celine Kandala	Member	1.00	Officer	$0	$0	$0
Pamela Hysong	Vice President	1.00	Officer	$0	$0	$0
William Scheeren	President	1.00	Officer	$0	$0	$0
Mary Stubbs	Secretary	1.00	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
2024	No data	No data	No data	No data
2023	$2,087,798	$2,110,315	$733,538	$-22,517
2022	$1,953,407	$1,878,747	$973,744	$74,660
2021	$1,506,822	$1,426,982	$788,369	$79,840
2020	$2,084,396	$1,912,685	$657,052	$171,711
2019	$1,715,893	$1,728,433	$531,465	$-12,540
2018	$1,708,855	$1,831,822	$602,106	$-122,967

Westmoreland County Federated Library System