Libraries of Eastern Oregon

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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

1999

Legal Domicile

Phone

5413251689

Tax Period

2025-01-01 to 2025-12-31

Libraries of Eastern Oregon, founded in 1999, is a small nonprofit in the Education sector that reported $222K in total revenue in fiscal year 2025. Revenue surged 47% from the prior year, signaling strong growth momentum. The organization ran a surplus of $42K, a strong 19% operating margin.

Mission

Assisting Rural communities in Eastern Oregon to obtain resources to establish and maintain libraries in their communitities.

Program Service Accomplishments

Program 1

Expenses: $163,259

Expenses incurred during the year to help rural communities in Eastern Oregon obtain funding to establish and maintain libraries in their communities.

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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 $78,500

Program Service Revenue $143,180

Investment Income $9

Other Revenue $0

TOTAL REVENUE $221,689

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $163,259

Other Expenses $179,614

TOTAL EXPENSES $179,614

Year-over-Year Comparison

	2025	2024	Change
Revenue	$221,689	$150,305	+0.5%
Expenses	$179,614	$152,195	+0.2%
Net Income	$42,075	$-1,890	-23.3%

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

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
Mary Reser	At-Large Member	1.00	Director	$0	$0	$0
Kathy Street	At-Large Member	1.00	Director	$0	$0	$0
Erin McCusker	At-Large Member	1.00	Director	$0	$0	$0
James Simpson	Treasurer	1.00	Officer Director	$0	$0	$0
Stephanie Chase	Executive Director	0.00	Director	$0	$0	$0
Stephanie Partida	At-Large Member	1.00	Director	$0	$0	$0
Valerie Stephenson	Chair	1.00	Officer	$0	$0	$0
Mo Burford	Vice Chair	1.00	Officer	$0	$0	$0
Darlyne Johnson	Secretary	2.00	Officer	$0	$0	$0
Perry Stokes	At-Large Member	3.00	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
2025	$221,689	$179,614	$142,725	$42,075
2024	$150,305	$152,195	$100,650	$-1,890
2023	$103,793	$103,378	$102,540	$415
2022	$196,003	$165,929	$102,125	$30,074
2021	$102,384	$113,665	$73,679	$-11,281
2020	$57,144	$44,225	$111,182	$12,919
2019	$81,369	$57,801	$98,263	$23,568
2018	$67,117	$53,047	$92,010	$14,070