FRIENDS OF LOS OSOS LIBRARY (EIN 770011448) - 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

1983

Legal Domicile

Principal Officer

Jim Stanfill

Phone

8055281689

Tax Period

2025-01-01 to 2025-12-31

FRIENDS OF LOS OSOS LIBRARY, founded in 1983, is a small nonprofit that reported $157K in total revenue in fiscal year 2025. Revenue surged 109% from the prior year, signaling strong growth momentum. The organization ran a surplus of $140K, a strong 90% operating margin.

Mission

To provide financial support to the Los Osos branch of the San Luis Obispo County Library, to meet the community contribution requirement for a new or expanded library facility, and to promote literary activity and achievement among the general public.

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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 $20,565

Program Service Revenue $0

Investment Income $134,534

Other Revenue $1,546

TOTAL REVENUE $156,645

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $2,190

Other Expenses $16,400

TOTAL EXPENSES $16,400

Year-over-Year Comparison

	2025	2024	Change
Revenue	$156,645	$75,124	+1.1%
Expenses	$16,400	$14,226	+0.2%
Net Income	$140,245	$60,898	+1.3%

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

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
Jim Stanfill	President	2	Officer Director	$0	$0	$0
Sally Snodgrass	Vice President	2	Officer Director	$0	$0	$0
Marian Lawson	Treasurer	6	Officer Director	$0	$0	$0
Sandy Dexter	Board Member	2	Director	$0	$0	$0
Carla Lalley	Board Member	2	Director	$0	$0	$0
Mary Walker	Board Member	2	Director	$0	$0	$0
Wendy McKeown	Board Member	2	Director	$0	$0	$0
Jonniepat Mobley	Secretary	2	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	$156,645	$16,400	$3,091,487	$140,245
2024	$75,124	$14,226	$2,790,194	$60,898
2023	$-39,427	$13,815	$2,584,715	$-53,242
2022	$41,980	$13,798	$2,311,116	$28,182
2021	$435,632	$12,147	$2,708,331	$423,485
2020	$112,165	$11,772	$2,472,723	$100,393
2019	$86,486	$17,298	$2,154,484	$69,188

FRIENDS OF LOS OSOS LIBRARY