FRIENDS OF THE FLORENCE COUNTY LIBRARY (EIN 570697650) - Form 990 Financial Analysis & Trantor Score

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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

1980

Legal Domicile

Principal Officer

CAYCE GRANGER

Phone

8436626686

Tax Period

2025-01-01 to 2025-12-31

FRIENDS OF THE FLORENCE COUNTY LIBRARY, founded in 1980, is a micro nonprofit that reported $56K in total revenue in fiscal year 2025. Revenue surged 46% from the prior year, signaling strong growth momentum. Net assets of $1.0M represent 220 months of operating reserves.

Mission

TO PROVIDE BOOKS TO THE FLORENCE COUNTY LIBRARY

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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 (2025)

Revenue Breakdown

Contributions & Grants $48,068

Program Service Revenue $0

Investment Income $33

Other Revenue $7,883

TOTAL REVENUE $55,984

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $30,191

Other Expenses $57,401

TOTAL EXPENSES $57,401

Year-over-Year Comparison

	2025	2024	Change
Revenue	$55,984	$38,335	+0.5%
Expenses	$57,401	$49,087	+0.2%
Net Income	$-1,417	$-10,752	-0.9%

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

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
JILL BRAMBLETT	MEMBER	1.00	Director	$0	$0	$0
TABITHA JAMES	MEMBER	1.00	Director	$0	$0	$0
LAURA FLOYD	MEMBER	1.00	Director	$0	$0	$0
MARY WALLACE MOORE	MEMBER	1.00	Director	$0	$0	$0
TRACEY STANTON	MEMBER	1.00	Director	$0	$0	$0
JAMMIE MCDONALD	TREASURER	1.00	Officer	$0	$0	$0
CAYCE GRANGER	PRESIDENT	1.00	Officer	$0	$0	$0
CARLANNA HENDRICK	SECRETARY	1.00	Officer	$0	$0	$0
HANNAH PARKER	VICE PRESIDENT	1.00	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
2025	$55,984	$57,401	$1,026,423	$-1,417
2024	$38,335	$49,087	$904,458	$-10,752
2023	$51,321	$58,454	$840,898	$-7,133
2022	$53,542	$141,205	$775,677	$-87,663
2021	$125,908	$51,481	$945,275	$74,427
2020	$147,226	$37,630	$870,848	$109,596
2019	$129,158	$50,686	$761,252	$78,472
2018	$70,503	$49,242	$682,780	$21,261

FRIENDS OF THE FLORENCE COUNTY LIBRARY