NAPLES PUBLIC LIBRARY (EIN 016015247) - 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

1907

Legal Domicile

Phone

2076936841

Tax Period

2024-07-01 to 2025-06-30

NAPLES PUBLIC LIBRARY, founded in 1907, is a small nonprofit in the Education sector that reported $314K in total revenue in fiscal year 2024. Revenue surged 20% from the prior year, signaling strong growth momentum. The organization ran a surplus of $114K, a strong 36% operating margin.

Mission

MAINTAIN AND OPERATE A FREE PUBLIC LIBRARY FOR THE POPULATION OF NAPLES, MAINE AND ENVIRONS AND FOR THE USE OF OTHER PERSONS WHO MAY BE IN THE AREA ON A TEMPORARY OR SEASONAL BASIS.

🔒

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 $148,871

Program Service Revenue $1,904

Investment Income $151,393

Other Revenue $11,957

TOTAL REVENUE $314,125

Expense Breakdown

Grants Paid $0

Salaries & Benefits $119,544

Fundraising Expenses $3,384

Program Expenses $171,472

Other Expenses $80,249

TOTAL EXPENSES $199,793

Year-over-Year Comparison

	2024	2023	Change
Revenue	$314,125	$261,614	+0.2%
Expenses	$199,793	$193,086	+0.0%
Net Income	$114,332	$68,528	+0.7%

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

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
JOHN BALDWIN	Trustee	1.50	Director	$0	$0	$0
MARGO PERRIELLO	Secretary	2.00	Officer Director	$0	$0	$0
CHRIS MERRILL	President	12.00	Officer Director	$0	$0	$0
JANE FREEDMAN	Vice President	2.00	Officer Director	$0	$0	$0
GEORGE KLAUBER	Treasurer	8.00	Officer Director	$0	$0	$0
JANE BORSETTI	Trustee	1.00	Director	$0	$0	$0
AMY DUHAMEL	Trustee	1.00	Director	$0	$0	$0
BRIAN SCULLY	Trustee	8.00	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
2025	$314,125	$199,793	$2,644,633	$114,332
2024	$261,614	$193,086	$2,467,661	$68,528
2023	$173,773	$178,093	$2,291,052	$-4,320
2022	$221,511	$185,473	$2,234,633	$36,038
2021	$214,367	$161,799	$2,389,972	$52,568
2020	$208,486	$165,623	$2,115,625	$42,863
2019	$160,418	$163,242	$2,076,505	$-2,824
2018	$177,651	$166,503	$2,032,357	$11,148

NAPLES PUBLIC LIBRARY