FRIENDS OF THE SIERRA MADRE LIBRARY

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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

1954

Legal Domicile

Principal Officer

JANET EMERY GILLESPIE

Phone

6263556190

Tax Period

2024-07-01 to 2025-06-30

FRIENDS OF THE SIERRA MADRE LIBRARY, founded in 1954, is a small nonprofit in the Education sector that reported $167K in total revenue in fiscal year 2024. Revenue surged 39% from the prior year, signaling strong growth momentum. The organization ran a surplus of $108K, a strong 65% operating margin.

Mission

THE MISSION OF THE FRIENDS OF THE SIERRA MADRE LIBRARY IS TO RAISE FUNDS FOR THE SUPPORT OF THE SIERRA MADRE PUBLIC LIBRARY AND TO PROMOTE AWARENESS OF SUPPORT FOR UTILIZATION OF PROGRAMS AND SERVICES OF THE SIERRA MADRE PUBLIC LIBRARY.

Program Service Accomplishments

Program 1

Expenses: $53,034

THE "FRIENDS" RAISES FUNDS FOR THE LIBRARY. THE DIRECTOR OF LIBRARY SERVICES SUBMITS A REQUEST FOR THE UPCOMING YEAR WHICH IS APPROVED BY THE LIBRARY BOARD OF TRUSTEES AND SUBMITTED TO THE FRIENDS...

THE "FRIENDS" RAISES FUNDS FOR THE LIBRARY. THE DIRECTOR OF LIBRARY SERVICES SUBMITS A REQUEST FOR THE UPCOMING YEAR WHICH IS APPROVED BY THE LIBRARY BOARD OF TRUSTEES AND SUBMITTED TO THE FRIENDS. DURING THE YEAR THE CITY SUBMITS REQUESTS FOR REIMBURSEMENT FOR AMOUNTS PAID OUT BY THE CITY ON THE LIBRARY'S REQUEST AND THE FRIENDS REIMBURSE THE CITY, USUALLY QUARTERLY.

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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 $42,205

Program Service Revenue $0

Investment Income $79,688

Other Revenue $45,138

TOTAL REVENUE $167,031

Expense Breakdown

Grants Paid $46,713

Salaries & Benefits $0

Fundraising Expenses $797

Program Expenses $53,034

Other Expenses $11,862

TOTAL EXPENSES $58,575

Year-over-Year Comparison

	2024	2023	Change
Revenue	$167,031	$119,995	+0.4%
Expenses	$58,575	$61,370	0.0%
Net Income	$108,456	$58,625	+0.8%

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

348

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
JEANNE MARTIN	PRESIDENT	10.00	Officer Director	$0	$0	$0
VICKY RYAN	VP - GOVERNANCE	10.00	Officer Director	$0	$0	$0
DARLENE TRAXLER	TREASURER	10.00	Officer Director	$0	$0	$0
MARY HIGGINS	RECORDING SECRETARY	10.00	Officer Director	$0	$0	$0
JULIE PUTERBAUGH	CORRESP SECTY/VOLUNT. DEV.	10.00	Officer Director	$0	$0	$0
SHARON MURPHY	DIRECTOR	2.00	Director	$0	$0	$0
MARTHA TROEDSON	DIRECTOR	2.00	Director	$0	$0	$0
MARGARET QUIGLEY	DIRECTOR	2.00	Director	$0	$0	$0
LESLIE ZIFF	DIRECTOR	2.00	Director	$0	$0	$0
JILL FRANKS	DIRECTOR	2.00	Director	$0	$0	$0
WENDY SENOUR	DIRECTOR	2.00	Director	$0	$0	$0
JANE ZAMANZADEH	DIRECTOR	2.00	Officer Director	$0	$0	$0
PETE SIBERELL	2ND VP DEVELOPMENT	10.00	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	$167,031	$58,575	$1,114,507	$108,456
2024	$119,995	$61,370	$981,074	$58,625
2023	$77,947	$69,450	$879,986	$8,497
2022	$76,743	$56,805	$855,450	$19,938
2021	$52,608	$66,499	$946,789	$-13,891
2020	$116,381	$186,397	$787,225	$-70,016
2019	$85,496	$54,993	$857,241	$30,503