SALMON LIBRARY ASSOCIATION (EIN 820328208) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1976

Legal Domicile

Tax Period

2023-10-01 to 2024-09-30

SALMON LIBRARY ASSOCIATION, founded in 1976, is a micro nonprofit that reported $68K in total revenue in fiscal year 2023. Revenue grew 13% year-over-year, indicating healthy expansion. Expenses of $65K left a modest 5% surplus.

Mission

SALMON PUBLIC LIBRARY PROVIDES CURRENT MATERIALS AND SERVICES TO HELP RESIDENTS OF LEMHI COUNTY OBTAIN INFORMATION TO MEET THEIR PERSONAL AND EDUCATIONAL NEEDS.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $33,840

Program Service Revenue $12,661

Investment Income $16,654

Other Revenue $5,277

TOTAL REVENUE $68,432

Expense Breakdown

Grants Paid $0

Salaries & Benefits $4,120

Fundraising Expenses $0

Program Expenses $64,772

Other Expenses $60,652

TOTAL EXPENSES $64,772

Year-over-Year Comparison

	2023	2022	Change
Revenue	$68,432	$60,611	+0.1%
Expenses	$64,772	$32,150	+1.0%
Net Income	$3,660	$28,461	-0.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

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
DAVID LEWIS	TRUSTEE	8.00	Director	$0	$0	$0
NORMA KOSSLER	TRUSTEE	8.00	Director	$0	$0	$0
LARRY TAYLOR	TRUSTEE	8.00	Director	$0	$0	$0
KAY MCATEE	VICE CHAIRMAN	8.00	Officer	$0	$0	$0
JOHN SKRILETZ	CHAIRMAN	8.00	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	$68,432	$64,772	$2,792,940	$3,660
2023	$60,611	$32,150	$2,721,578	$28,461
2022	$65,370	$104,413	$2,680,119	$-39,043
2021	$106,048	$93,190	$2,827,856	$12,858
2020	$137,075	$145,145	$2,803,277	$-8,070
2019	$286,576	$280,990	$2,891,533	$5,586
2018	$281,141	$263,498	$2,902,415	$17,643

SALMON LIBRARY ASSOCIATION