HIGHLAND COUNTY LIBRARY INC (EIN 541240048) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1984

Legal Domicile

Principal Officer

Marc Jaccard

Phone

5404682373

Tax Period

2024-07-01 to 2025-06-30

HIGHLAND COUNTY LIBRARY INC, founded in 1984, is a small nonprofit that reported $201K in total revenue in fiscal year 2023. Revenue grew 19% year-over-year, indicating healthy expansion.

Mission

public library

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $198,731

Program Service Revenue $2,548

Investment Income $7,798

Other Revenue $6,630

TOTAL REVENUE $215,707

Expense Breakdown

Grants Paid $500

Salaries & Benefits $110,338

Fundraising Expenses $8,281

Program Expenses $180,102

Other Expenses $87,324

TOTAL EXPENSES $198,162

Year-over-Year Comparison

	2024	2023	Change
Revenue	$215,707	$200,919	+0.1%
Expenses	$198,162	$198,440	0.0%
Net Income	$17,545	$2,479	+6.1%

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

$62,294

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Patricia Chapman	President	1.00	Officer Director	$0	$0	$0
Derek Simmons	Vice President	0.50	Officer Director	$0	$0	$0
Randy Richardson	Secretary	0.50	Officer Director	$0	$0	$0
Dail Fields	Director	0.50	Director	$0	$0	$0
Priscilla Melchior	Director	0.50	Director	$0	$0	$0
Karen Allen	Director	0.50	Director	$0	$0	$0
Tomi Herold	Treasurer/Librarian	40.00	Officer	$46,695	$15,599	$62,294
Erin Will	director	0.50	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	$215,707	$198,162	$348,384	$17,545
2024	$200,919	$198,440	$330,839	$2,479

HIGHLAND COUNTY LIBRARY INC