Blake Memorial 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

1902

Legal Domicile

Principal Officer

Tania Aebi

Phone

8024395338

Tax Period

2024-01-01 to 2024-12-31

Blake Memorial Library Association, founded in 1902, is a small nonprofit that reported $111K in total revenue in fiscal year 2024. Revenue fell 50% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $36K, a strong 33% operating margin.

Mission

Public Library

Program Service Accomplishments

Program 1

Expenses: $56,078 Revenue: $89,618

Public library in a small rural community that operates to benefit all citizens of all ages. Access for services including books and other circulation material, educational programs, as well as...

Public library in a small rural community that operates to benefit all citizens of all ages. Access for services including books and other circulation material, educational programs, as well as online access to circulation materials. In addition free access to WIFI, water, and heat in times where a citizen's power or loss of water occurs.

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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 $83,979

Program Service Revenue $26,749

Investment Income $0

Other Revenue $0

TOTAL REVENUE $110,728

Expense Breakdown

Grants Paid $0

Salaries & Benefits $42,439

Fundraising Expenses $1,924

Program Expenses $56,078

Other Expenses $32,123

TOTAL EXPENSES $74,562

Year-over-Year Comparison

	2024	2023	Change
Revenue	$110,728	$223,120	-0.5%
Expenses	$74,562	$199,490	-0.6%
Net Income	$36,166	$23,630	+0.5%

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

N/A

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
Jennifer G Spanier	Director	20.00		$23,511	$0	$23,511
Kimberly Hotelling	Assistant Director	20.00		$15,540	$0	$15,540
Robert Rinaldi	President	2.00	Officer Director	$0	$0	$0
Shirley Montagne	Treasurer	3.00	Officer Director	$0	$0	$0
Carl Demrow	Secretary	2.00	Officer Director	$0	$0	$0
Dina Dubois	Trustee	1.00	Director	$0	$0	$0
Kathryn Price	Trustee	1.00	Director	$0	$0	$0
Zoe Tilley Poster	Trustee	1.00	Director	$0	$0	$0
Nick Kramer	Trustee	2.00	Director	$0	$0	$0
Tania Aebi	President	2.00	Director	$0	$0	$0
Catherine Tudish	Trustee	2.00	Director	$0	$0	$0
Virginia Adams	Trustee	1.00	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	No data	No data	No data	No data
2024	$110,728	$74,562	$1,205,153	$36,166
2023	$223,120	$199,490	$1,103,527	$23,630
2022	$138,934	$161,993	$1,016,741	$-23,059
2021	$147,710	$122,049	$1,147,628	$25,661
2020	$152,223	$63,790	$1,111,327	$88,433
2019	$73,073	$61,320	$925,336	$11,753