LA CASA DEL LIBRO INC

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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

1956

Legal Domicile

Principal Officer

Karen Cana

Phone

7877230354

Tax Period

2023-01-01 to 2023-12-31

LA CASA DEL LIBRO INC, founded in 1956, is a small nonprofit in the Arts, Culture & Humanities sector that reported $208K in total revenue in fiscal year 2023. Revenue fell 39% from the prior year — a significant decline worth monitoring.

Mission

La Casa del Libro, Inc. is an organization formed to operate a cultural, educational and social institution Museum Library organized for the public benefit.

Program Service Accomplishments

Program 1

Expenses: $24,488 Revenue: $24,488

Four temporary art and cultural exhibitions (Aliento Divino; The printed page; Adquisiciones recientes; Isla Pirata)

Program 2

Expenses: $15,150 Revenue: $15,150

Twelve Book arts workshops, among others

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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 $149,616

Program Service Revenue $0

Investment Income $220

Other Revenue $58,576

TOTAL REVENUE $208,412

Expense Breakdown

Grants Paid $0

Salaries & Benefits $50,847

Fundraising Expenses $0

Program Expenses $39,638

Other Expenses $171,034

TOTAL EXPENSES $221,881

Year-over-Year Comparison

	2023	2022	Change
Revenue	$208,412	$341,401	-0.4%
Expenses	$221,881	$352,561	-0.4%
Net Income	$-13,469	$-11,160	+0.2%

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

$13,538

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Karen Cana	Executive Director	40	Director	$13,538	$0	$13,538
Alberto Toro	President-Treasurer	2	Officer	$0	$0	$0
Aileen Castaneda	Sub-Treasurer	1	Officer	$0	$0	$0
Jose Flores Ramos	Vocal	0.50	Officer	$0	$0	$0
Silvia Aguilo	Vocal	0.50	Officer	$0	$0	$0
Eugenio Geigel	Secretary	1	Officer	$0	$0	$0
Karen Lee Clark	Vocal	0.50	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	No data	No data	No data	No data
2023	$208,412	$221,881	$477,035	$-13,469
2022	$341,401	$352,561	$350,567	$-11,160
2020	$217,962	$169,795	$348,430	$48,167