NIOBRARA COUNTY LIBRARY FOUNDATION (EIN 742432194) - 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

1985

Legal Domicile

Principal Officer

Leslie Hammond

Tax Period

2023-07-01 to 2024-06-30

NIOBRARA COUNTY LIBRARY FOUNDATION, founded in 1985, is a small nonprofit that reported $179K in total revenue in fiscal year 2023. Revenue decreased 11% compared to the prior year. Expenses of $153K left a modest 15% surplus.

Mission

NIOBRARA COUNTY LIBRARY FOUNDATION IS A 501(C)(3) ORGANIZED SOLEY FOR THE SUPPORT AND BENEFIT OF THE NIOBRARA COUNTY LIBRARY. THE NIOBRARA COUNTY LIBRARY IS A COUNTY-OWNED AND OPERATED ENTITY. THE SHORT AND LONG TERM VIABILITY IS DEPENDENT ON COUNTY FUNDING, WHICH IS VOLATILE.

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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 $22,651

Program Service Revenue $0

Investment Income $156,615

Other Revenue $0

TOTAL REVENUE $179,266

Expense Breakdown

Grants Paid $149,098

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $149,098

Other Expenses $3,899

TOTAL EXPENSES $152,997

Year-over-Year Comparison

	2023	2022	Change
Revenue	$179,266	$200,702	-0.1%
Expenses	$152,997	$133,120	+0.1%
Net Income	$26,269	$67,582	-0.6%

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

N/A

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
Brenda Phipps	DIRECTOR	1.00	Director	$0	$0	$0
Donna Thompson	DIRECTOR	1.00	Director	$0	$0	$0
Virginia Pullen	DIRECTOR	1.00	Director	$0	$0	$0
Jan Hytrek	DIRECTOR	1.00	Director	$0	$0	$0
Linda Frye	DIRECTOR	1.00	Director	$0	$0	$0
Amanda Anderson	DIRECTOR	1.00	Director	$0	$0	$0
Leslie Hammond	CHAIRMAN	5.00	Officer Director	$0	$0	$0
Kristine Groh	SECRETARYTREASURER	1.00	Officer 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	No data	No data	No data	No data
2024	$179,266	$152,997	$2,141,772	$26,269
2023	$200,702	$133,120	$2,115,503	$67,582
2022	$193,977	$146,752	$2,047,921	$47,225
2021	$165,993	$105,790	$2,000,696	$60,203
2020	$198,940	$124,200	$1,940,493	$74,740
2019	$175,832	$124,662	$1,865,754	$51,170

NIOBRARA COUNTY LIBRARY FOUNDATION