GREENVILLE BUTLER COUNTY PUBLIC LI… - Form 990 Financial Data

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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

1985

Legal Domicile

Principal Officer

VIVIAN MCGOWIN

Phone

3343823216

Tax Period

2024-10-01 to 2025-09-30

GREENVILLE BUTLER COUNTY PUBLIC LIBRARY, founded in 1985, is a small nonprofit in the Education sector that reported $309K in total revenue in fiscal year 2024. Revenue decreased 11% compared to the prior year. Expenses of $295K left a modest 4% surplus.

Mission

PROMOTE THE EXTENSION OF PUBLIC LIBRARY

Program Service Accomplishments

Program 1

Expenses: $295,338

THE LIBRARY'S PURPOSE IS TO PROMOTE THE EXTENSION OF PUBLIC LIBRARY, PROMOTE RESOURCE SHARING AMONG LIBRARIES, MONITOR FINANCES OF THE LIBRARY INCLUDING EXPENDITURES OF ALL APPROPRIATED FUND.

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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 $290,677

Program Service Revenue $7,873

Investment Income $8,675

Other Revenue $1,800

TOTAL REVENUE $309,025

Expense Breakdown

Grants Paid $0

Salaries & Benefits $178,707

Fundraising Expenses $0

Program Expenses $295,338

Other Expenses $116,631

TOTAL EXPENSES $295,338

Year-over-Year Comparison

	2024	2023	Change
Revenue	$309,025	$348,478	-0.1%
Expenses	$295,338	$287,084	+0.0%
Net Income	$13,687	$61,394	-0.8%

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

Total Directors

$81,214

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KEVIN PEARCEY	DIRECTOR	40.00	Director	$0	$0	$81,214
CLAIRE CORLEY	BOARD MEMBER	0.30	Director	$0	$0	$0
KENERIUS BOGGAN JR	BOARD MEMBER	0.30	Director	$0	$0	$0
BUDDY MANNING	BOARD MEMBER	0.30	Director	$0	$0	$0
VIVIAN MCGOWIN	CHAIRPERSON	0.30	Officer Director	$0	$0	$0
MARGARET PHILLIPS	SECRETARY-TR	0.30	Officer Director	$0	$0	$0
JEHLE PIGGOTT	BOARD MEMBER	0.30	Director	$0	$0	$0
JEAN THOMPSON	BOARD MEMBER	0.30	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	$309,025	$295,338	$559,290	$13,687
2024	$348,478	$287,084	$527,510	$61,394
2023	$298,732	$274,908	$428,340	$23,824
2022	$295,721	$293,664	$388,118	$2,057
2021	$262,585	$245,336	$429,737	$17,249
2020	$320,178	$276,356	$383,394	$43,822
2019	$259,685	$256,527	$330,552	$3,158
2018	$267,764	$237,648	$331,398	$30,116

GREENVILLE BUTLER COUNTY PUBLIC LIBRARY