BELLE CENTER FREE PUBLIC LIBRARY (EIN 346556494) - 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

1946

Legal Domicile

Principal Officer

Elizabeth Karshner

Phone

9374643611

Tax Period

2023-01-01 to 2023-12-31

BELLE CENTER FREE PUBLIC LIBRARY, founded in 1946, is a small nonprofit that reported $128K in total revenue in fiscal year 2023. The organization ran a surplus of $21K, a strong 17% operating margin.

Mission

The Library provides public library services to the people of its service area in accordance with the laws of the state of Ohio.

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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 $123,648

Program Service Revenue $1,231

Investment Income $2,696

Other Revenue $0

TOTAL REVENUE $127,575

Expense Breakdown

Grants Paid $0

Salaries & Benefits $51,664

Fundraising Expenses $0

Program Expenses $99,435

Other Expenses $54,448

TOTAL EXPENSES $106,112

Year-over-Year Comparison

	2023	2022	Change
Revenue	$127,575	$127,002	+0.0%
Expenses	$106,112	$93,031	+0.1%
Net Income	$21,463	$33,971	-0.4%

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

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

$30,427

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Elizabeth Karshner	Library Director	25	Officer	$20,990	$2,939	$23,929
Judith Pockras	Fiscal Officer	5	Officer	$5,700	$798	$6,498
Cammie Honaker	Trustee	0	Director	$0	$0	$0
Dave Johns	Trustee	0	Director	$0	$0	$0
David Keller	Trustee	0	Director	$0	$0	$0
Brittony Leonard	Trustee	0	Director	$0	$0	$0
Barb McCarren	Trustee	0	Director	$0	$0	$0
Jennifer Newland	Trustee	0	Director	$0	$0	$0
Paula Wood	Trustee	0	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	$127,575	$106,112	$1,564,487	$21,463
2022	$127,002	$93,031	$1,434,352	$33,971
2021	$117,427	$92,827	$1,323,466	$24,600
2020	$133,036	$99,545	$1,261,755	$33,491

BELLE CENTER FREE PUBLIC LIBRARY