LIBRARIES FIRST (EIN 371130692) - 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

1983

Legal Domicile

Phone

2622330005

Tax Period

2024-07-01 to 2025-06-30

LIBRARIES FIRST, founded in 1983, is a small nonprofit that reported $192K in total revenue in fiscal year 2024. Revenue grew 15% year-over-year, indicating healthy expansion. Expenses of $175K left a modest 9% surplus.

Mission

LIBRARIES FIRST PROVIDES LIBRARIES, SCHOOLS AND NON-PROFITS WITH CREATIVE, TRANSFORMATIVE PRODUCTS AND SERVICES AT AFFORDABLE PRICES SO THEY MAY BETTER SERVE THEIR COMMUNITIES.

🔒

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 (2024)

Revenue Breakdown

Contributions & Grants $895

Program Service Revenue $190,929

Investment Income $15

Other Revenue $0

TOTAL REVENUE $191,839

Expense Breakdown

Grants Paid $0

Salaries & Benefits $96,993

Fundraising Expenses $0

Program Expenses $75,556

Other Expenses $78,193

TOTAL EXPENSES $175,186

Year-over-Year Comparison

	2024	2023	Change
Revenue	$191,839	$167,191	+0.1%
Expenses	$175,186	$182,365	0.0%
Net Income	$16,653	$-15,174	-2.1%

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
EDGAR MOSSHAMER	EXECUTIVE DIRECTOR	40.00	Officer Director	$0	$0	$0
JOHN LISTON	TREASURER	1.00	Officer Director	$0	$0	$0
JENNIFER WOODS	SECRETARY	1.00	Officer Director	$0	$0	$0
DARLENE GRAY	N/A	0.00	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	$191,839	$175,186	$87,890	$16,653
2023	$154,362	$152,251	$118,673	$2,111
2022	$210,735	$181,401	$119,512	$29,334
2021	$304,108	$308,159	$187,049	$-4,051
2020	$361,999	$409,832	$233,267	$-47,833
2019	$722,613	$758,926	$203,260	$-36,313
2018	$889,983	$798,237	$275,447	$91,746

LIBRARIES FIRST