SLIPPERY ROCK COMMUNITY LIBRARY

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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

2012

Legal Domicile

Principal Officer

SHAUNA HOLT-PEARCY

Phone

7247389179

Tax Period

2024-01-01 to 2024-12-31

SLIPPERY ROCK COMMUNITY LIBRARY, founded in 2012, is a small nonprofit in the Education sector that reported $134K in total revenue in fiscal year 2024. Revenue grew 15% year-over-year, indicating healthy expansion. Expenses of $122K left a modest 9% surplus.

Mission

SLIPPERY ROCK COMMUNITY LIBRARY PROVIDES A WELCOMING ENVIRONMENT WHILE CONNECTING PEOPLE TO SERVICES, ACTIVITIES, AND TECHNOLOGY TO ENRICH LIFE, FOSTER LITERACY, INSPIRE CURIOSITY, AND STIMULATE IMAGINATION.

Program Service Accomplishments

Program 1

Expenses: $112,741 Revenue: $3,216

DIRECT PUBLIC LIBRARY SERVICES: IN 2024: PATRONS SERVED: 13,623; TOTAL MATERIALS CIRCULATED: 51,274; NEW LIBRARY CARDS ISSUED: 322; COMPUTER USERS: 1,808. LITERACY PROGRAMMING SUCH AS MULTIPLE BOOK CLUBS FOR ALL AGES FROM BIRTH TO ADULT; EDUCATIONAL AND SERVICE PROGRAMMING SUCH AS FREE COMPUTERS, STEM PROGRAMS FOR KIDS, TECHNOLOGY CLASSES FOR OLDER ADULTS, CAREER TRAINING, AND FREE INTERNET ACCESS WERE ALL OFFERED. NEW PROGRAMMING IN 2024 INCLUDED OSMO AND BEEBOT STEM PROGRAMS FOR KIDS, TRUE CRIME CLUB FOR ADULTS, K-POP CLUB FOR TEENS, AND FIBER ARTS FOR ALL AGES.

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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 (2024)

Revenue Breakdown

Contributions & Grants $107,929

Program Service Revenue $3,216

Investment Income $13,585

Other Revenue $9,549

TOTAL REVENUE $134,279

Expense Breakdown

Grants Paid $0

Salaries & Benefits $62,268

Fundraising Expenses $2,888

Program Expenses $112,741

Other Expenses $59,764

TOTAL EXPENSES $122,032

Year-over-Year Comparison

	2024	2023	Change
Revenue	$134,279	$117,131	+0.1%
Expenses	$122,032	$92,980	+0.3%
Net Income	$12,247	$24,151	-0.5%

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

$31,926

Total Directors

$79

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DEBORAH FYE	PRESIDENT THROUGH DEC 24	15.00	Officer Director	$0	$0	$0
LYNETTE COLVIN	VP/PRESIDENT FROM JAN 25	5.00	Officer Director	$0	$0	$0
RYAN BEILSTEIN	TREASURER	15.00	Officer Director	$0	$0	$0
CLAUDIA PORTER	SECRETARY	5.00	Officer Director	$0	$0	$0
TIFFANY FRAMPTON	DIRECTOR THROUGH JAN 24/BOARD MEMBER FROM MAY 24	5.00	Officer Director	$79	$0	$79
BROCK JENSEN	BOARD MEMBER	5.00	Director	$0	$0	$0
PATTY MCGUIRE	BOARD MEMBER	5.00	Director	$0	$0	$0
EMILY MITCHELL	BOARD MEMBER	5.00	Director	$0	$0	$0
ROSS THOMPSON	BOARD MEMBER	5.00	Director	$0	$0	$0
MELISSA SCHULZ	DIRECTOR	20.00	Officer	$31,847	$0	$31,847

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	$134,279	$122,032	$1,091,069	$12,247
2023	$117,131	$92,980	$1,068,818	$24,151
2022	$130,548	$104,410	$1,031,701	$26,138
2021	$127,365	$93,182	$1,026,564	$34,183
2020	$115,267	$93,960	$984,338	$21,307
2019	$136,459	$83,060	$953,864	$53,399
2018	$88,978	$82,783	$897,951	$6,195