RUTHERFORD LIBRARY ASSOCIATION

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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

1903

Legal Domicile

Principal Officer

MARGARET ROCHESTER

Phone

2076441882

Tax Period

2024-01-01 to 2024-12-31

RUTHERFORD LIBRARY ASSOCIATION, founded in 1903, is a small nonprofit that reported $132K in total revenue in fiscal year 2024. Revenue surged 117% from the prior year, signaling strong growth momentum. The organization ran a surplus of $68K, a strong 51% operating margin.

Mission

PUBLIC LIBRARY ACTIVITIES, LIBRARY SKILLS CLASSES, STORY HOUR FOR CHILDREN, ARCHIVAL ACTIVITIES FOR COMMUNITY

Program Service Accomplishments

Program 1

Expenses: $56,808 Revenue: $64

PUBLIC LIBRARY ACTIVITIES, LIBRARY SKILLS CLASSES, STORY HOUR FOR CHILDREN, ARCHIVAL ACTIVITIES FOR COMMUNITY

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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 $54,798

Program Service Revenue $64

Investment Income $76,549

Other Revenue $563

TOTAL REVENUE $131,974

Expense Breakdown

Grants Paid $0

Salaries & Benefits $27,739

Fundraising Expenses $429

Program Expenses $56,808

Other Expenses $36,426

TOTAL EXPENSES $64,165

Year-over-Year Comparison

	2024	2023	Change
Revenue	$131,974	$60,926	+1.2%
Expenses	$64,165	$73,647	-0.1%
Net Income	$67,809	$-12,721	-6.3%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERT EMMONS	DIRECTOR & PRESIDENT	2.00	Officer Director	$0	$0	$0
STEPHANIE BERG	DIRECTOR & VP	1.00	Officer Director	$0	$0	$0
MARY MOODY	DIRECTOR & SECRETARY	0.80	Officer Director	$0	$0	$0
MARGARET ROCHESTER	DIRECTOR & TREASURER	3.00	Officer Director	$0	$0	$0
SYLVIA GREENE	DIRECTOR	1.00	Director	$0	$0	$0
LANCE KELSEY	DIRECTOR	0.50	Director	$0	$0	$0
JANET DAVIS	DIRECTOR	1.50	Director	$0	$0	$0
KAREN HAMMOND	DIRECTOR	0.25	Director	$0	$0	$0
JOY VAUGHN	DIRECTOR	1.10	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	No data	No data	No data	No data
2024	$131,974	$64,165	$641,831	$67,809
2023	$60,926	$73,647	$574,022	$-12,721
2022	$41,770	$60,373	$554,205	$-18,603
2021	$70,803	$59,407	$572,808	$11,396