DYER LIBRARY ASSOCIATION (EIN 010211500) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1881

Legal Domicile

Principal Officer

STEPHEN SHIMAN

Phone

2072833861

Tax Period

2024-07-01 to 2025-06-30

DYER LIBRARY ASSOCIATION is a 501(c)(3) with EIN 010211500, based in SACO, ME. Founded in 1881, the organization files IRS Form 990 and reported its most recent data for fiscal year 2024. In that period, it reported $1,447,262 in total revenue and $1,350,199 in total expenses, with net assets of $4,551,419.

Mission

LIBRARY SERVICES AND MUSEUM SPECIALIZING IN LOCAL HISTORY

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $983,906

Program Service Revenue $5,627

Investment Income $387,075

Other Revenue $70,654

TOTAL REVENUE $1,447,262

Expense Breakdown

Grants Paid $0

Salaries & Benefits $972,434

Fundraising Expenses $14,885

Program Expenses $1,256,674

Other Expenses $377,765

TOTAL EXPENSES $1,350,199

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,447,262	$1,575,576	-0.1%
Expenses	$1,350,199	$1,181,838	+0.1%
Net Income	$97,063	$393,738	-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

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

$67,821

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TRACEY COLLINS	TRUSTEE	1.00	Director	$0	$0	$0
MARY THOMPSON	VICE PRESIDENT	1.00	Director	$0	$0	$0
ROSEMARY KANE KIRBY	PRESIDENT	1.00	Director	$0	$0	$0
ELSA GESKUS	TRUSTEE	1.00	Director	$0	$0	$0
SHERRY BROWN	TRUSTEE	1.00	Director	$0	$0	$0
STEPHEN HUOT	TRUSTEE	1.00	Director	$0	$0	$0
STEPHEN SHIMAN	TREASURER	1.00	Director	$0	$0	$0
LINSEY PILON	TRUSTEE	1.00	Director	$0	$0	$0
JULIE SMYTH	TRUSTEE	1.00	Director	$0	$0	$0
LARRY LITTLEFIELD	TRUSTEE	1.00	Director	$0	$0	$0
SANDRA GUAY	TRUSTEE	1.00	Director	$0	$0	$0
JEFF COBURN	TRUSTEE	1.00	Director	$0	$0	$0
SOPHIE SMITH	EXECUTIVE DIRECTOR	40.00	Key Emp	$65,522	$2,299	$67,821

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	$1,447,262	$1,350,199	$4,670,489	$97,063
2024	No data	No data	No data	No data
2023	$970,315	$1,024,441	$3,933,417	$-54,126
2022	$1,182,445	$888,193	$3,666,585	$294,252
2021	$1,081,965	$872,190	$3,831,135	$209,775
2020	$1,001,092	$887,276	$3,095,315	$113,816
2019	$869,310	$851,118	$2,996,263	$18,192

DYER LIBRARY ASSOCIATION