Friends of Chandler Public Library (EIN 942785473) - Form 990 Financial Analysis & Trantor Score

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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

1982

Legal Domicile

Principal Officer

Robert Lowry

Phone

4807822815

Tax Period

2023-07-01 to 2024-06-30

Friends of Chandler Public Library, founded in 1982, is a small nonprofit that reported $136K in total revenue in fiscal year 2023. Revenue surged 21% from the prior year, signaling strong growth momentum. Expenses of $223K exceeded revenue, resulting in a 64% operating deficit.

Mission

Friends of Chandler Public Library is a non-profit volunteer organization that is committed to support the Chandler Public Library in serving the community.

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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 $22,365

Program Service Revenue $47,173

Investment Income $11,110

Other Revenue $55,418

TOTAL REVENUE $136,066

Expense Breakdown

Grants Paid $213,361

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $215,829

Other Expenses $10,076

TOTAL EXPENSES $223,437

Year-over-Year Comparison

	2023	2022	Change
Revenue	$136,066	$112,554	+0.2%
Expenses	$223,437	$90,706	+1.5%
Net Income	$-87,371	$21,848	-5.0%

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

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
Bob Lowry	President	1.00	Officer Director	$0	$0	$0
Michell Blair	General Member	1.00	Director	$0	$0	$0
Viji Ramachandran	General Member	1.00	Director	$0	$0	$0
Patricia Rudolph	Treasurer	1.00	Officer Director	$0	$0	$0
Maria Munoz	General Member	1.00	Director	$0	$0	$0
Amrita Deshpande	Vice President	1.00	Officer Director	$0	$0	$0
Christine Clemons	Secretary	1.00	Officer Director	$0	$0	$0
Kyle Poulin	General Member	1.00	Director	$0	$0	$0
Missy Palrang	General Member	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
2025	No data	No data	No data	No data
2024	$136,066	$223,437	$987,790	$-87,371
2023	$112,554	$90,706	$1,026,537	$21,848
2022	$144,284	$111,993	$971,422	$32,291
2021	$65,226	$39,569	$1,004,916	$25,657
2020	$95,044	$92,456	$852,234	$2,588
2019	$110,932	$62,646	$849,646	$48,286
2018	$107,255	$73,752	$788,209	$33,503

Friends of Chandler Public Library