Friends of the Calaveras County Library (EIN 953872584) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1962

Legal Domicile

Principal Officer

DIANE JARVI

Phone

2097545816

Tax Period

2024-01-01 to 2024-12-31

Friends of the Calaveras County Library, founded in 1962, is a small nonprofit in the Education sector that reported $227K in total revenue in fiscal year 2024. Expenses of $268K exceeded revenue, resulting in a 18% operating deficit.

Mission

Support Calaveras Co. Libraries

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $107,812

Program Service Revenue $40,678

Investment Income $78,497

Other Revenue $0

TOTAL REVENUE $226,987

Expense Breakdown

Grants Paid $97,065

Salaries & Benefits $28,482

Fundraising Expenses $0

Program Expenses $225,482

Other Expenses $142,738

TOTAL EXPENSES $268,285

Year-over-Year Comparison

	2024	2023	Change
Revenue	$226,987	$219,143	+0.0%
Expenses	$268,285	$261,667	+0.0%
Net Income	$-41,298	$-42,524	0.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

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
PRU STARR	Secretary	2.00	Officer Director	$0	$0	$0
SHIRLEY HUBERTY	Treasurer	2.00	Officer Director	$0	$0	$0
DIANE JARVI	President	2.00	Officer Director	$0	$0	$0
RAY WALLER	Vice President	2.00	Officer Director	$0	$0	$0
CAROLYN LIPNICK	BOARD MEMBER	2.00	Officer Director	$0	$0	$0
MARYANNE EVANS	BOARD MEMBER	2.00	Director	$0	$0	$0
RICHARD RASO	BOARD MEMBER	0.50	Director	$0	$0	$0
NANCY MURRAY	BOARD MEMBER	2.00	Director	$0	$0	$0
KAREN EGGLESTON	BOARD MEMBER	2.00	Director	$0	$0	$0
BOB DEAN	BOARD MEMBER	2.00	Director	$0	$0	$0
CHARNETTE BOYLAN	BOARD MEMBER	2.00	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	$226,987	$268,285	$1,607,010	$-41,298
2023	$219,143	$261,667	$1,589,650	$-42,524
2022	$180,001	$285,064	$1,398,079	$-105,063
2021	$226,007	$124,778	$1,530,211	$101,229
2020	$109,491	$153,395	$1,424,693	$-43,904
2019	$169,036	$118,057	$1,527,227	$50,979
2018	$166,642	$188,034	$1,476,248	$-21,392

Friends of the Calaveras County Library