FRIENDS OF THE PUBLIC LIBRARY INC

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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

1965

Legal Domicile

Principal Officer

DEBBORA JONES

Tax Period

2023-01-01 to 2023-12-31

FRIENDS OF THE PUBLIC LIBRARY INC, founded in 1965, is a micro nonprofit in the Education sector that reported $69K in total revenue in fiscal year 2023. Revenue surged 24% from the prior year, signaling strong growth momentum. The organization ran a surplus of $13K, a strong 19% operating margin.

Mission

THE FRIENDS OF THE LIABRARY IS A GROUP OF PEOPLE WHO SHARE A BELIEF THAT A STRONG PUBLIC LIBRARY IS ESSENTIAL FOR A THRIVING COMMUNITY. WE WORK TOGETHER TO ENHANCE THE PUBLIC LIBRARYS COLLECTION AND SERVICES FOR THE BENEFIT OFF ALL COLUMBIA CITIZENS.

Program Service Accomplishments

Program 1

Expenses: $55,839

THESE FUNDS ARE USED TO PURCHASE NEW MATERIALS AND FOR OTHER SPECIAL PROJECTS. FOR EXAMPLES, SOME OF THAT DONATION COVERED SOME OF THE COSTS OF THE ONE READ COMMUNITY-WIDE READING PROGRAM, THE SUMMER READING PROGRAM FOR KIDS, SOME NEW FURNITURE IN THE MAIN PROGRAM/MEETING ROOM, AND CARTS AND SUPPLIES FOR THE LIBRARYS NEWEST AMBASSADORS, THE DEWEY DECIMATORS BOOK CART DRILL TEAM.

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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 $68,686

Program Service Revenue $0

Investment Income $18

Other Revenue $0

TOTAL REVENUE $68,704

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $55,839

Other Expenses $55,839

TOTAL EXPENSES $55,839

Year-over-Year Comparison

	2023	2022	Change
Revenue	$68,704	$55,442	+0.2%
Expenses	$55,839	$26,489	+1.1%
Net Income	$12,865	$28,953	-0.6%

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

N/A

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
ORINDA PRELL	SECRETARY	2.00	Officer	$0	$0	$0
SUSAN MCQUILKIN	TREASURER	2.00	Officer	$0	$0	$0
DEBBORA JONES	PRESIDENT	2.00	Officer	$0	$0	$0
SCOTT LINCOLN	VICE PRESIDENT	2.00	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
2023	$68,704	$55,839	$67,611	$12,865
2022	$55,442	$26,489	$54,746	$28,953
2021	$25,320	$11,860	$25,793	$13,460
2020	$12,986	$78,887	$12,333	$-65,901
2019	$81,456	$92,396	$78,234	$-10,940
2018	$93,928	$90,516	$89,174	$3,412