LIBRARY FOUNDATION OF SPOKANE COUNTY (EIN 862505295) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2021

Legal Domicile

Principal Officer

JAMES P ZAHAND

Phone

5099948054

Tax Period

2025-01-01 to 2025-12-31

LIBRARY FOUNDATION OF SPOKANE COUNTY is a 501(c)(3) with EIN 862505295, based in SPOKANE, WA. Founded in 2021, the organization files IRS Form 990 and reported its most recent data for fiscal year 2025. In that period, it reported $209,846 in total revenue and $55,528 in total expenses, with net assets of $320,562.

Mission

ENHANCE PROGRAMMING, SERVICES, AND RESOURCES OFFERED BY SPOKANE COUNTY LIBRARY DISTRICT THROUGH ADVOCACY, PARTNERSHIPS, AND PRIVATE DOLLARS TO ENSURE THE LIBRARYS EXCELLENCE.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $206,114

Program Service Revenue $0

Investment Income $3,732

Other Revenue $0

TOTAL REVENUE $209,846

Expense Breakdown

Grants Paid $55,528

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $53,156

Other Expenses $0

TOTAL EXPENSES $55,528

Year-over-Year Comparison

	2025	2024	Change
Revenue	$209,846	$215,055	0.0%
Expenses	$55,528	$81,382	-0.3%
Net Income	$154,318	$133,673	+0.2%

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
LORI BUCHER	PRESIDENT	001.00	Officer Director Key Emp	$0	$0	$0
JAMES ZAHAND	TREASURER	002.00	Officer Director Key Emp	$0	$0	$0
INDY DEHAL	VICE PRESIDENT	000.50	Officer Director Key Emp	$0	$0	$0
TOM LEMBECK	SECRETARY	000.50	Officer Director Key Emp	$0	$0	$0
MARY SHERRILL	MEMBER	000.50	Director	$0	$0	$0
MARCI DAYTON	MEMBER	000.05	Director	$0	$0	$0
CORLISS NEWMAN	MEMBER	000.10	Director	$0	$0	$0
RABECCA GAHL	MEMBER	000.05	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	$209,846	$55,528	$320,562	$154,318
2024	$215,055	$81,382	$164,863	$133,673
2023	$237,740	$424,862	$31,190	$-187,122
2022	$220,540	$6,150	$218,312	$214,390

LIBRARY FOUNDATION OF SPOKANE COUNTY