Friends of the Fresno County Publi… - Form 990 Financial Data

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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

1980

Legal Domicile

Principal Officer

Shannon Wise

Phone

5594860866

Tax Period

2023-01-01 to 2023-12-31

Friends of the Fresno County Public Library, founded in 1980, is a small nonprofit in the Education sector that reported $471K in total revenue in fiscal year 2023. Revenue fell 28% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $147K, a strong 31% operating margin.

Mission

To provide funds for and encourage the use of public libraries located in Fresno County.

Program Service Accomplishments

Program 1

Expenses: $153,091

The Friends of the Fresno County Public Library purchases books and materials, underwrites special programming costs, and makes contributions throughout the year that support the main library and all...

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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 (2023)

Revenue Breakdown

Contributions & Grants $155,543

Program Service Revenue $0

Investment Income $314,934

Other Revenue $90

TOTAL REVENUE $470,567

Expense Breakdown

Grants Paid $39,593

Salaries & Benefits $35,216

Fundraising Expenses $0

Program Expenses $153,091

Other Expenses $248,596

TOTAL EXPENSES $323,405

Year-over-Year Comparison

	2023	2022	Change
Revenue	$470,567	$657,156	-0.3%
Expenses	$323,405	$193,886	+0.7%
Net Income	$147,162	$463,270	-0.7%

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

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
Christopher Estep	President	25.00	Officer Director	$0	$0	$0
Cesar Gonzalez	Director	1.00	Director	$0	$0	$0
Lyn Peters	Director	1.00	Director	$0	$0	$0
Dan Dunklee	Director	1.00	Director	$0	$0	$0
Laura Kalchik	Director	1.00	Director	$0	$0	$0
Rosa Huerta	Director	1.00	Director	$0	$0	$0
Gary Cardaronella	Director	1.00	Director	$0	$0	$0
Nancy Kast	Secretary	25.00	Officer Director	$0	$0	$0
Nicholas Andrade	Treasurer	1.50	Officer Director	$0	$0	$0
Becky Brown	VP, Membership	1.50	Officer Director	$0	$0	$0
Victor Sotelo	Director	1.00	Director	$0	$0	$0
Mark Kalchik	Director	1.00	Director	$0	$0	$0
Butch Dies	Director	1.00	Director	$0	$0	$0
Kristie Leyba	Interim Pres	1.50	Officer Director	$0	$0	$0
James Poptanich	Director	1.00	Director	$0	$0	$0
Shannon Wise	Director	1.00	Director	$0	$0	$0
Ashley Rice	Director	1.00	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
2024	No data	No data	No data	No data
2023	$470,567	$323,405	$6,666,719	$147,162
2022	$657,156	$193,886	$6,118,452	$463,270
2021	$566,971	$137,421	$6,721,260	$429,550
2020	$1,597,141	$144,732	$5,887,141	$1,452,409
2019	$344,569	$173,903	$4,071,022	$170,666
2018	$375,647	$501,975	$3,612,814	$-126,328

Friends of the Fresno County Public Library