York Public 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

1922

Legal Domicile

Principal Officer

Steve Gendron

Phone

2073632818

Tax Period

2023-07-01 to 2024-06-30

York Public Library, founded in 1922, is a community nonprofit that reported $1.0M in total revenue in fiscal year 2023. Expenses of $1.3M exceeded revenue, resulting in a 25% operating deficit.

Mission

To provide a library for the citizens of York, Maine.

Program Service Accomplishments

Program 1

Expenses: $1,075,798 Revenue: $15,941

The York Public Library is committed to enriching lives, inspiring minds, and creating community. The library serves residents of the Yorks as well as a large summer population each year in providing access to both digital and print materials, meeting rooms, a range of services, and a wealth of educational, recreational, and cultural programs. As a member of the Minerva consortium of 60+ libraries across the state, cardholders have access to hundreds of thousands of items and an array of online subscription databases. Access is free to all - regardless of age, race, religion, socio-economic background, immigration status, gender expression, or ability.

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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 $955,129

Program Service Revenue $8,547

Investment Income $73,197

Other Revenue $7,394

TOTAL REVENUE $1,044,267

Expense Breakdown

Grants Paid $0

Salaries & Benefits $827,339

Fundraising Expenses $112,656

Program Expenses $1,075,798

Other Expenses $476,698

TOTAL EXPENSES $1,304,037

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,044,267	$1,001,975	+0.0%
Expenses	$1,304,037	$1,200,575	+0.1%
Net Income	$-259,770	$-198,600	+0.3%

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

$120,547

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Britton Ryan Garon	President	2.00	Officer Director	$0	$0	$0
Mary Marshall	Secretary	1.00	Officer Director	$0	$0	$0
Steve Gendron	Treasurer	1.00	Officer Director	$0	$0	$0
Will Ethridge	Trustee	1.00	Director	$0	$0	$0
Steve Burns	Trustee	1.00	Director	$0	$0	$0
Marina Mails	Trustee	1.00	Director	$0	$0	$0
Shea Adelson	Vice President	2.00	Officer Director	$0	$0	$0
Janet Blyberg	Trustee	1.00	Director	$0	$0	$0
Amber Harrison	Trustee	1.00	Director	$0	$0	$0
Bill Littlefield	Trustee	1.00	Director	$0	$0	$0
Erin McGann	Trustee	1.00	Director	$0	$0	$0
Marilyn McLaughlin	Trustee	1.00	Director	$0	$0	$0
Michelle Sampson	Executive Director	40.00	Officer	$99,701	$20,846	$120,547

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
2024	$1,044,267	$1,304,037	$6,891,770	$-259,770
2023	$1,001,975	$1,200,574	$6,962,766	$-198,599
2022	$941,036	$1,177,757	$7,085,661	$-236,721
2021	$936,893	$1,049,898	$7,828,473	$-113,005
2020	$1,012,395	$965,885	$7,419,590	$46,510
2019	$883,827	$846,456	$7,384,879	$37,371