Mercer County Library District

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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

1969

Legal Domicile

Principal Officer

Elizabeth Muether

Phone

4195864442

Tax Period

2023-01-01 to 2023-12-31

Mercer County Library District, founded in 1969, is a community nonprofit in the Education sector that reported $1.4M in total revenue in fiscal year 2023.

Mission

State of Ohio political sub-division organized under the Ohio Revised Code to provide public library services to a county population of 40,000 people. The County District Library circulates education materials to the population.

Program Service Accomplishments

Program 1

Expenses: $778,231

Children's Programs

Program 2

Expenses: $169,440

Purchase of educational materials for circulation to patrons

Program 3

Expenses: $167,822

Adult Programs

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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 $1,385,966

Program Service Revenue $13,333

Investment Income $20,673

Other Revenue $0

TOTAL REVENUE $1,419,972

Expense Breakdown

Grants Paid $0

Salaries & Benefits $899,447

Fundraising Expenses $0

Program Expenses $1,357,353

Other Expenses $643,045

TOTAL EXPENSES $1,542,492

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,419,972	$1,384,297	+0.0%
Expenses	$1,542,492	$1,482,571	+0.0%
Net Income	$-122,520	$-98,274	+0.2%

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

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

$135,626

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Elizabeth Muether	Executive Dir.	37.00	Officer	$80,078	$55,548	$135,626
Thomas Watts	President	1.00	Officer Director	$0	$0	$0
Marie McClurg	Vice President	1.00	Officer Director	$0	$0	$0
Jane Woods	Director	1.00	Director	$0	$0	$0
Elaine Maurer	Director	1.00	Director	$0	$0	$0
Carol Hone	Director	1.00	Director	$0	$0	$0
Andrea Strable	Director	1.00	Director	$0	$0	$0
Rick Stahl	Director	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
2024	No data	No data	No data	No data
2023	$1,419,972	$1,542,492	$445,844	$-122,520
2022	$1,384,297	$1,482,571	$568,364	$-98,274
2021	$1,280,745	$1,195,508	$666,638	$85,237
2020	$1,306,334	$1,149,624	$581,401	$156,710
2019	$1,175,349	$1,145,349	$424,691	$30,000
2018	$1,186,275	$1,239,347	$394,691	$-53,072