The Mendocino Community Library Inc

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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

1987

Legal Domicile

Principal Officer

Sarah Nathe

Phone

7079375773

Tax Period

2023-07-01 to 2024-06-30

The Mendocino Community Library Inc, founded in 1987, is a micro nonprofit that reported $51K in total revenue in fiscal year 2023. Revenue surged 66% from the prior year, signaling strong growth momentum. The organization ran a surplus of $13K, a strong 25% operating margin.

Mission

To operate a community library for information retrieval and enjoyment by the general public.

Program Service Accomplishments

Program 1

Expenses: $36,681 Revenue: $32,538

The organization owns and operates a community library located in the town of Mendocino, California and is staffed entirely by volunteers. The library has in excess of 600 members and circulation of...

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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 $18,916

Program Service Revenue $5,370

Investment Income $27,168

Other Revenue $0

TOTAL REVENUE $51,454

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $36,681

Other Expenses $38,614

TOTAL EXPENSES $38,614

Year-over-Year Comparison

	2023	2022	Change
Revenue	$51,454	$30,968	+0.7%
Expenses	$38,614	$130,334	-0.7%
Net Income	$12,840	$-99,366	-1.1%

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
Marci Van Sicklen	Vice President	2.00	Officer Director	$0	$0	$0
Sarah Nathe	President	2.00	Officer Director	$0	$0	$0
Adron Harris	Director	3.00	Director	$0	$0	$0
Kaye Handley	Treasurer	2.00	Officer Director	$0	$0	$0
Dorcas Abbott	Director	2.00	Director	$0	$0	$0
Leah Garratt	Secretary	3.00	Officer Director	$0	$0	$0
Lori Davey	Director	3.00	Director	$0	$0	$0
Diane Snell	Director	3.00	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	$51,454	$38,614	$671,544	$12,840
2023	$30,968	$130,334	$658,704	$-99,366
2022	$33,636	$33,369	$758,070	$267
2021	$37,541	$23,038	$757,803	$14,503
2020	$53,359	$39,305	$743,300	$14,054
2019	$99,889	$193,318	$729,246	$-93,429
2018	$66,085	$36,176	$822,675	$29,909