FRIENDS OF THE ANDY AUSONIO LIBRARY

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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

1984

Legal Domicile

Principal Officer

NIKKI SMITH

Phone

8316332360

Tax Period

2024-01-01 to 2024-12-31

FRIENDS OF THE ANDY AUSONIO LIBRARY, founded in 1984, is a micro nonprofit that reported $27K in total revenue in fiscal year 2024. Revenue fell 33% from the prior year — a significant decline worth monitoring. Net assets of $412K represent 182 months of operating reserves.

Mission

MAINTAIN AN ASSOCIATION OF PERSONS INTERESTED IN SUPPORTING THE ANDY AUSONIO LIBRARY; TO FOSTER COMMUNITY PARTICIPATION IN SUPPORT FOR DEVELOPING LIBRARY SERVICES AND FACILITIES FOR THE COMMUNITY. FOSTER LITERACY AND EDUCATION IN THE COMMUNITY.

Program Service Accomplishments

Program 1

Expenses: $23,166

BOOKS FOR THE PUBLIC LIBRARY

Program 2

SUPPORT, SUPPLIES AND SERVICES FOR THE LIBRARY

Program 3

Expenses: $1,050

ENGRAVING EXPENSE

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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 $7,491

Program Service Revenue $0

Investment Income $19,538

Other Revenue $86

TOTAL REVENUE $27,115

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $25,766

Other Expenses $26,306

TOTAL EXPENSES $26,306

Year-over-Year Comparison

	2024	2023	Change
Revenue	$27,115	$40,472	-0.3%
Expenses	$26,306	$22,424	+0.2%
Net Income	$809	$18,048	-1.0%

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
NANCY AUSONIO	FOUNDER	N/A	Officer Director	$0	$0	$0
BARBARA BITTNER	DIRECTOR	N/A	Director	$0	$0	$0
GAYLE CANTORE	DIRECTOR	N/A	Director	$0	$0	$0
SU CHESTERMAN	ART INSTRUCT	N/A	Director	$0	$0	$0
SALLY CHILDS	HOMEWORK COO	N/A	Director	$0	$0	$0
JULIE GARGONE	CO PRESIDENT	N/A	Officer Director	$0	$0	$0
CORNELIA GUGALE	APPRECIATION	N/A	Director	$0	$0	$0
ANNETTE HARRIS	DIRECTOR	N/A	Director	$0	$0	$0
ANNE HERENDEEN	PRESIDENT	N/A	Officer Director	$0	$0	$0
BARBARA HUGHES	APPRECIATION	N/A	Director	$0	$0	$0
LOUISE IREDELL	SCHOLARSHIP	N/A	Director	$0	$0	$0
ARIANA MAGANA	BRANCH LIBRA	N/A	Director	$0	$0	$0
ESSIE MARTIN	VICE PRESIDE	N/A	Director	$0	$0	$0
BETTY MCKELVEY	DIRECTOR	N/A	Director	$0	$0	$0
YVETTE PADILLA	COMM. ENGAGE	N/A	Director	$0	$0	$0
DANA ESTRADA PAYNE	HISTORIAN	N/A	Director	$0	$0	$0
JUNE RADICCHI	DIRECTOR	N/A	Director	$0	$0	$0
STEPHEN ROHRS	SCHOLARSHIP	N/A	Director	$0	$0	$0
TERRY ROHRS	DIRECTOR	N/A	Director	$0	$0	$0
NIKKI SMITH	TREASURER	N/A	Officer Director	$0	$0	$0
DAVID TAVARES	LIBRARIAN	N/A	Director	$0	$0	$0
MARIE TONUS	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
DANIELLE VIERRA	COMMUNITY EN	N/A	Director	$0	$0	$0
SHEILA WALSH	SECRETARY	N/A	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	$27,115	$26,306	$412,154	$809
2023	$40,472	$22,424	$399,173	$18,048
2022	$24,645	$14,238	$371,101	$10,407
2021	$63,854	$5,562	$418,345	$58,292