FRIENDS OF THE OAKLEY LIBRARY (EIN 943489515) - 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

2010

Principal Officer

LORENA CAMPOS

Phone

9252611664

Tax Period

2024-07-01 to 2025-06-30

FRIENDS OF THE OAKLEY LIBRARY, founded in 2010, is a small nonprofit in the Education sector that reported $339K in total revenue in fiscal year 2024. Revenue surged 2058% from the prior year, signaling strong growth momentum. The organization ran a surplus of $334K, a strong 98% operating margin.

Mission

SINCE 1972, THE FRIENDS OF THE OAKLEY LIBRARY HAVE PROUDLY SUPPORTED THE OAKLEY PUBLIC LIBRARY. WE SPEAK OUT IN THE COMMUNITY ABOUT THE VALUE OF OUR LIBRARY, & ADVOCATE FOR POSITIVE LIBRARY RESOURCES, PROGRAMS & IMPROVEMENTS

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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 (2024)

Revenue Breakdown

Contributions & Grants $331,304

Program Service Revenue $2,072

Investment Income $4,550

Other Revenue $1,482

TOTAL REVENUE $339,408

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $5,318

Other Expenses $5,463

TOTAL EXPENSES $5,463

Year-over-Year Comparison

	2024	2023	Change
Revenue	$339,408	$15,726	+20.6%
Expenses	$5,463	$4,434	+0.2%
Net Income	$333,945	$11,292	+28.6%

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
LORENA CAMPOS	PRESIDENT	5.00	Officer Director	$0	$0	$0
ARNOLD FITZGERALD	VICE PRESIDE	5.00	Officer Director	$0	$0	$0
ALAN KEMP	VICE PRESIDE	5.00	Officer Director	$0	$0	$0
ELIZABETH FULLER	TREASURER	5.00	Officer Director	$0	$0	$0
NANCY HUFFAKER	SECRETARY	5.00	Officer Director	$0	$0	$0
JOY KICK	BOOK SALE CH	5.00	Officer Director	$0	$0	$0
KERRY HARVEY	FUNDRAISING	5.00	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	$339,408	$5,463	$351,049	$333,945

FRIENDS OF THE OAKLEY LIBRARY