GRANVILLE PUBLIC LIBRARY ASSOCIATION (EIN 316401361) - 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

1912

Legal Domicile

Principal Officer

Emily Shellhouse

Phone

7405870196

Tax Period

2024-01-01 to 2024-12-31

GRANVILLE PUBLIC LIBRARY ASSOCIATION, founded in 1912, is a community nonprofit in the Education sector that reported $1.6M in total revenue in fiscal year 2024. Expenses of $1.4M left a modest 14% surplus.

Mission

TO SERVE THE GRANVILLE COMMUNITY BY OFFERING FREE AND PUBLIC LIBRARY SERVICES AND RESOURCES, AND SERVING AS A WELCOMING PLACE AND ESSENTIAL PARTNER IN OUR COMMUNITYS COMMITMENT TO LIFELONG LEARNING THROUGH EDUCATION, ENRICHMENT, AND ENGAGEMENT.

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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 $1,410,225

Program Service Revenue $5,061

Investment Income $191,170

Other Revenue $18,120

TOTAL REVENUE $1,624,576

Expense Breakdown

Grants Paid $0

Salaries & Benefits $969,837

Fundraising Expenses $0

Program Expenses $1,233,693

Other Expenses $422,642

TOTAL EXPENSES $1,392,479

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,624,576	$1,634,398	0.0%
Expenses	$1,392,479	$2,159,974	-0.4%
Net Income	$232,097	$-525,576	-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

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

$184,955

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Emily Shellhouse	Director	38.00	Officer	$96,583	$20,142	$116,725
Carol Gissinger	Fiscal Officer	27.00	Officer	$54,044	$14,186	$68,230
Emily Wurm	Trustee	2.00	Director	$0	$0	$0
Nate Hurst	Vice President	2.00	Director	$0	$0	$0
Dan Katona	Trustee	1.00	Director	$0	$0	$0
Leslie Hopping	Trustee	1.00	Director	$0	$0	$0
Aisha Butters	Trustee	1.00	Director	$0	$0	$0
Adam Gibbs	Trustee	1.00	Director	$0	$0	$0
Shauna Orr	Trustee	1.00	Director	$0	$0	$0
Casey Laughbaum	Student Trustee	2.00	Director	$0	$0	$0
Sophia Sturianco	Student Trustee	1.00	Director	$0	$0	$0
Ashwin Lail	President	2.00	Officer Director	$0	$0	$0
Adam Gibbs	Secretary	2.00	Officer Director	$0	$0	$0
Carol Gissinger	Fiscal Officer	27.00	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	$1,624,576	$1,392,479	$13,463,104	$232,097
2023	$1,634,398	$2,159,974	$12,952,163	$-525,576
2022	$1,454,594	$1,264,117	$12,865,988	$190,477
2021	$1,365,874	$1,114,922	$12,891,594	$250,952
2020	$1,319,693	$1,163,626	$12,525,030	$156,067
2019	$1,330,146	$1,187,267	$12,251,149	$142,879

GRANVILLE PUBLIC LIBRARY ASSOCIATION