S W SMITH MEMORIAL LIBRARY ROTARY TRUST FUND (EIN 251867640) - 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

2000

Legal Domicile

Principal Officer

HERBERT WITTER

Phone

8146429400

Tax Period

2024-01-01 to 2024-12-31

S W SMITH MEMORIAL LIBRARY ROTARY TRUST FUND, founded in 2000, is a micro nonprofit in the Education sector that reported $8K in total revenue in fiscal year 2024. Revenue surged 115% from the prior year, signaling strong growth momentum. Expenses of $10K exceeded revenue, resulting in a 34% operating deficit.

Mission

MAINTENANCE AND SUPPORT OF SW SMITH MEMORIAL 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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $7,662

Other Revenue $0

TOTAL REVENUE $7,662

Expense Breakdown

Grants Paid $9,956

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $10,286

Other Expenses $330

TOTAL EXPENSES $10,286

Year-over-Year Comparison

	2024	2023	Change
Revenue	$7,662	$3,559	+1.2%
Expenses	$10,286	$7,211	+0.4%
Net Income	$-2,624	$-3,652	-0.3%

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

N/A

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
MARY BURR	SECRETARY	1.00	Officer Director	$0	$0	$0
J MICHAEL BAYLINE	PRESIDENT/ TREASURER	1.00	Officer Director	$0	$0	$0
CHRISTA SCHOTT	BOARD MEMBER	1.00	Director	$0	$0	$0
ANN GARDNER	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
ANNA FAIR	BOARD MEMBER	1.00	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
2025	No data	No data	No data	No data
2024	$7,662	$10,286	$172,572	$-2,624
2023	$3,559	$7,211	$153,904	$-3,652
2022	$9,382	$10,345	$137,167	$-963
2021	$18,629	$10,339	$177,677	$8,290
2020	$9,234	$9,384	$157,212	$-150
2019	$10,914	$6,024	$137,601	$4,890
2018	$14,050	$7,852	$113,200	$6,198

S W SMITH MEMORIAL LIBRARY ROTARY TRUST FUND