FRIENDS OF AFRICAN VILLAGE LIBRARI… - 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

2001

Legal Domicile

Principal Officer

Michael Kevane

Phone

4086646880

Tax Period

2023-01-01 to 2023-12-31

FRIENDS OF AFRICAN VILLAGE LIBRARIES, founded in 2001, is a micro nonprofit in the Education sector that reported $67K in total revenue in fiscal year 2023. Revenue decreased 16% compared to the prior year. Expenses of $62K left a modest 8% surplus.

Mission

Establish and support rural village libraries and reading programs in African countries.

Program Service Accomplishments

Program 1

Expenses: $46,312 Revenue: $53,037

Supporting community libraries in Burkina Faso with books, librarian salary support, training, operating expenses, and programs. See also Schedule O.

Program 2

Expenses: $8,000 Revenue: $1,800

Supporting community libraries in northern Ghana with books, librarian salary support, training, operating expenses, and programs. See also Schedule O.

Program 3

Expenses: $5,600 Revenue: $7,820

Supporting Kitengesa community library and Community Libraries Association of Uganda, in Uganda, with books, librarian salary support, training, operating expenses, and programs. See also Schedule O.

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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 $67,056

Program Service Revenue $0

Investment Income $1

Other Revenue $0

TOTAL REVENUE $67,057

Expense Breakdown

Grants Paid $59,633

Salaries & Benefits $0

Fundraising Expenses $981

Program Expenses $60,700

Other Expenses $2,048

TOTAL EXPENSES $61,681

Year-over-Year Comparison

	2023	2022	Change
Revenue	$67,057	$80,011	-0.2%
Expenses	$61,681	$76,775	-0.2%
Net Income	$5,376	$3,236	+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

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
Michael Kevane	Co-director, West Africa	5	Officer Director	$0	$0	$0
Kate Parry	Co-director, East Africa	2	Officer Director	$0	$0	$0
Melanie Sellar	Director	0.5	Director	$0	$0	$0
Valeda Dent	Director	0.5	Officer 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
2023	$67,057	$61,681	$204,920	$5,376
2022	$80,011	$76,775	$199,544	$3,236

FRIENDS OF AFRICAN VILLAGE LIBRARIES