ALLEN COUNTY LAW LIBRARY ASSOCIATIO (EIN 340960582) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1897

Legal Domicile

Principal Officer

KENNETH STURGILL

Phone

5672045042

Tax Period

2025-01-01 to 2025-12-31

ALLEN COUNTY LAW LIBRARY ASSOCIATIO, founded in 1897, is a small nonprofit in the Crime & Legal sector that reported $180K in total revenue in fiscal year 2025. Revenue fell 29% from the prior year — a significant decline worth monitoring. Expenses of $200K exceeded revenue, resulting in a 11% operating deficit.

Mission

TO ACQUIRE AND MAINTAIN A LIBRARY OF LAW BOOKS, LAW PERIODICALS, AND OTHER PAPERS AND DOCUMENTS OF LIKE KIND AND CHARACTER, FOR THE ENCOURAGEMENT, CULTURE, ADVANTAGE AND EDUCATION OF THE MEMBERS OF THE BAR OF ALLEN COUNTY, OHIO AND OTHER MEMBERS OF SAID ASSOCIATION; AND FOR THE USE OF SUCH BOOKS PERIODICALS, PAPERS AND DOCUMENTS, BY ALL COUNTY OFFICERS AND JUDGES OF THE SEVERAL COURTS OF SAID COUNTY, FREE OF CHARGE.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $179,900

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $179,900

Expense Breakdown

Grants Paid $0

Salaries & Benefits $23,090

Fundraising Expenses $0

Program Expenses $180,407

Other Expenses $177,145

TOTAL EXPENSES $200,235

Year-over-Year Comparison

	2025	2024	Change
Revenue	$179,900	$254,190	-0.3%
Expenses	$200,235	$215,193	-0.1%
Net Income	$-20,335	$38,997	-1.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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
ANTHONY DIPIETRO	BOARD MEMBER	1.00	Director	$0	$0	$0
TIFFANY MAY	BOARD MEMBER	1.00	Director	$0	$0	$0
ERIC PHENEGER	BOARD MEMBER	1.00	Director	$0	$0	$0
KENNETH STURGILL	BOARD MEMBER	1.00	Director	$0	$0	$0
JAMESHA WILLIAMSON	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	$179,900	$200,235	$573,874	$-20,335
2024	$254,190	$215,193	$594,209	$38,997
2023	$277,889	$227,815	$555,212	$50,074
2022	$179,695	$229,107	$505,138	$-49,412

ALLEN COUNTY LAW LIBRARY ASSOCIATIO