EG FISHER 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

1995

Legal Domicile

Principal Officer

TIM WOMAC

Phone

4237457782

Tax Period

2024-07-01 to 2025-06-30

EG FISHER PUBLIC LIBRARY, founded in 1995, is a small nonprofit in the Education sector that reported $524K in total revenue in fiscal year 2024. Revenue surged 52% from the prior year, signaling strong growth momentum. The organization ran a surplus of $84K, a strong 16% operating margin.

Mission

THE E.G. FISHER PUBLIC LIBRARY BUILDS COMMUNITY, OFFERING ALL PEOPLE IN MCMINN COUNTY A FULL RANGE OF RESOURCES NEEDED TO LIVE, LEARN, GOVERN, AND WORK. THE LIBRARY IS A DEPENDABLE SOURCE OF RELIABLE INFORMATION AND ENGAGES PEOPLE WITH CHALLENGING IDEAS THAT ENLIGHTEN AND ENRICH.

Program Service Accomplishments

Program 1

Expenses: $379,520 Revenue: $26,299

THE LIBRARY PROVIDES BOOKS, PERIODICALS, AND MATERIALS TO THE CITIZENS OF THE CITY OF ATHENS AND MCMINN COUNTY, TN.

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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 $480,341

Program Service Revenue $26,299

Investment Income $17,087

Other Revenue $0

TOTAL REVENUE $523,727

Expense Breakdown

Grants Paid $0

Salaries & Benefits $216,074

Fundraising Expenses $0

Program Expenses $379,520

Other Expenses $223,260

TOTAL EXPENSES $439,334

Year-over-Year Comparison

	2024	2023	Change
Revenue	$523,727	$345,453	+0.5%
Expenses	$439,334	$400,076	+0.1%
Net Income	$84,393	$-54,623	-2.5%

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

317

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

$46,953

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN DUGGAN	DIRECTOR	1.00	Director	$0	$0	$0
KAY HARPER	DIRECTOR	1.00	Director	$0	$0	$0
TIM WOMAC	TREASURER	1.00	Officer Director	$0	$0	$0
ASHLEY SMITH	DIRECTOR	1.00	Director	$0	$0	$0
JAN DINGESS	DIRECTOR	1.00	Director	$0	$0	$0
TARA CARTER	DIRECTOR	1.00	Director	$0	$0	$0
TYLER FORREST	CHAIRMAN	1.00	Officer Director	$0	$0	$0
MICKEY BLEVINS	VICE CHAIRMAN	1.00	Officer Director	$0	$0	$0
TYLER BOYD	SECRETARY	1.00	Officer Director	$0	$0	$0
REBECKAH COLEMAN	EXECUTIVE DIRECTOR	40.00	Officer	$46,953	$0	$46,953

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	$523,727	$439,334	$1,036,389	$84,393
2024	$345,453	$400,076	$916,928	$-54,623