CABELL COUNTY PUBLIC 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

1902

Legal Domicile

Principal Officer

Breana Roach Bowen

Phone

3045285700

Tax Period

2024-07-01 to 2025-06-30

CABELL COUNTY PUBLIC LIBRARY, founded in 1902, is a community nonprofit in the Education sector that reported $5.6M in total revenue in fiscal year 2024. The organization ran a surplus of $1.1M, a strong 20% operating margin.

Mission

The Cabell County Public Library promptly and courteously provides library materials and information to the area's residents to meet their personal, professional, and educational needs.

Program Service Accomplishments

Program 1

Expenses: $4,500,587 Revenue: $5,635,176

Providing library services, materials, and programming, as well as maintaining library buildings.

Program 2

Expenses: $0 Revenue: $0

Increased library usage across all systems.

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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 $5,116,294

Program Service Revenue $41,486

Investment Income $453,937

Other Revenue $23,459

TOTAL REVENUE $5,635,176

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,536,712

Fundraising Expenses $0

Program Expenses $4,500,587

Other Expenses $1,963,875

TOTAL EXPENSES $4,500,587

Year-over-Year Comparison

	2024	2023	Change
Revenue	$5,635,176	$5,673,075	0.0%
Expenses	$4,500,587	$3,953,177	+0.1%
Net Income	$1,134,589	$1,719,898	-0.3%

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

150

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Breana Roach Bowen	Executive Director	40	Highest	$93,210	$0	$93,210
Marsha Moses	Trustee	1	Director	$0	$0	$0
Wendy Thomas	Trustee - President	1	Director	$0	$0	$0
Charles Bagley	Trustee - Treasurer	1	Director	$0	$0	$0
David Amsbary	Trustee	1	Director	$0	$0	$0
Amanda Kinder	Trustee	1	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	$5,635,176	$4,500,587	$18,770,251	$1,134,589
2024	No data	No data	No data	No data
2023	$5,149,662	$4,227,227	$17,358,944	$922,435
2022	$8,251,687	$6,925,656	$16,285,992	$1,326,031
2021	$6,152,653	$4,499,409	$12,674,770	$1,653,244