FRIENDS OF THE ORANGE COUNTY LIBRARY SYSTEM INC (EIN 591645400) - 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

1975

Legal Domicile

Principal Officer

MELISSA STILLMAN

Phone

4078357480

Tax Period

2023-10-01 to 2024-09-30

FRIENDS OF THE ORANGE COUNTY LIBRARY SYSTEM INC, founded in 1975, is a small nonprofit that reported $239K in total revenue in fiscal year 2023. Revenue fell 81% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $68K, a strong 28% operating margin.

Mission

SUPPORT THE ORANGE COUNTY LIBRARY SYSTEM THROUGH BOOKSTORE SALES.

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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 $175,623

Program Service Revenue $0

Investment Income $63,442

Other Revenue $0

TOTAL REVENUE $239,065

Expense Breakdown

Grants Paid $125,515

Salaries & Benefits $0

Fundraising Expenses $18,287

Program Expenses $125,515

Other Expenses $45,870

TOTAL EXPENSES $171,385

Year-over-Year Comparison

	2023	2022	Change
Revenue	$239,065	$1,258,925	-0.8%
Expenses	$171,385	$130,025	+0.3%
Net Income	$67,680	$1,128,900	-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

620

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
DAVID LEHMAN	DIRECTOR	2.00	Director	$0	$0	$0
FRED HARVEY	DIRECTOR	2.00	Director	$0	$0	$0
THOMAS KOHLER	DIRECTOR	2.00	Director	$0	$0	$0
ERICA LEE	DIRECTOR	2.00	Director	$0	$0	$0
KATHERINE FLURY	DIRECTOR	2.00	Director	$0	$0	$0
CATHY KENNEDY	DIRECTOR	2.00	Director	$0	$0	$0
MARK GUILLETTE	DIRECTOR	2.00	Director	$0	$0	$0
VERONICA BOCCO	DIRECTOR	2.00	Director	$0	$0	$0
SUSIE FINDELL	DIRECTOR	2.00	Director	$0	$0	$0
ALMEDA SUN	SECRETARY	2.00	Officer	$0	$0	$0
IRENE MCNUTT	TREASURER	2.00	Officer	$0	$0	$0
MELISSA STILLMAN	PRESIDENT	2.00	Officer	$0	$0	$0
DOUG RICHARDS	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
2024	$239,065	$171,385	$1,893,922	$67,680
2023	$1,258,925	$130,025	$1,671,746	$1,128,900
2022	$254,741	$131,768	$680,356	$122,973
2021	$136,237	$79,177	$715,093	$57,060
2020	$153,911	$103,493	$564,811	$50,418
2019	$240,792	$162,037	$527,262	$78,755
2018	$207,624	$164,972	$492,558	$42,652

FRIENDS OF THE ORANGE COUNTY LIBRARY SYSTEM INC