SOUTH MONTGOMERY COUNTY FRIENDS OF THE LIBRARY INC (EIN 760287561) - 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

1989

Legal Domicile

Principal Officer

Debra Karl

Phone

7134444690

Tax Period

2025-01-01 to 2025-12-31

SOUTH MONTGOMERY COUNTY FRIENDS OF THE LIBRARY INC, founded in 1989, is a small nonprofit in the Philanthropy & Grantmaking sector that reported $218K in total revenue in fiscal year 2025. Revenue surged 42% from the prior year, signaling strong growth momentum. The organization ran a surplus of $50K, a strong 23% operating margin.

Mission

South Montgomery County Friends of the Library make financial contributions that allow the libraries to offer programs and purchase new books equipment and other resources beyond the county budget.

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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 (2025)

Revenue Breakdown

Contributions & Grants $63,743

Program Service Revenue $0

Investment Income $6,542

Other Revenue $148,068

TOTAL REVENUE $218,353

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $156,502

Other Expenses $168,165

TOTAL EXPENSES $168,165

Year-over-Year Comparison

	2025	2024	Change
Revenue	$218,353	$154,133	+0.4%
Expenses	$168,165	$134,617	+0.2%
Net Income	$50,188	$19,516	+1.6%

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

100

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
Debra Karl	President	10.00	Officer	$0	$0	$0
Katie Gibbs	Vice President	10.00	Officer	$0	$0	$0
Janice Rainey	Vice President	10.00	Officer	$0	$0	$0
John Spies	Treasurer	10.00	Officer	$0	$0	$0
Sheri Dunlop	Secretary	10.00	Officer	$0	$0	$0
Fiona Hewlett-Parker	Shop Manager	10.00	Director	$0	$0	$0
Delia Pitts	Shop Manager	10.00	Director	$0	$0	$0
Judy Mitchell	Book Sale Chair	10.00	Director	$0	$0	$0
Karen Parker	Membership Chair	10.00	Director	$0	$0	$0
Win McCann	At Large	10.00	Director	$0	$0	$0
Niraj Shah	Website Manager	10.00	Director	$0	$0	$0
Mary Jo Sgro	Hospitality	10.00	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	$218,353	$168,165	$302,055	$50,188
2020	$58,301	$101,778	$240,359	$-43,477

SOUTH MONTGOMERY COUNTY FRIENDS OF THE LIBRARY INC