Dailey Memorial 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

1957

Principal Officer

Meredith Augostoni

Tax Period

2024-11-01 to 2025-10-31

Dailey Memorial Library, founded in 1957, is a small nonprofit in the Education sector that reported $152K in total revenue in fiscal year 2024. Revenue grew 9% year-over-year, indicating healthy expansion. The organization ran a surplus of $28K, a strong 19% operating margin.

Mission

Free Public Library

Program Service Accomplishments

Program 1

Expenses: $116,538

Obtaining and providing library materials for patrons and local communities through purchase and borrowing from other libraries.

Program 2

Expenses: $6,710

Provide programs and services to local communities including special children's programs such as weekly story times and summer programs for pre-schoolers and elementary school children.

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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 $141,779

Program Service Revenue $0

Investment Income $11,270

Other Revenue $-1,328

TOTAL REVENUE $151,721

Expense Breakdown

Grants Paid $0

Salaries & Benefits $54,536

Fundraising Expenses $0

Program Expenses $123,248

Other Expenses $68,712

TOTAL EXPENSES $123,248

Year-over-Year Comparison

	2024	2023	Change
Revenue	$151,721	$139,755	+0.1%
Expenses	$123,248	$123,447	0.0%
Net Income	$28,473	$16,308	+0.7%

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
Meredith Augustoni	President	5.00	Officer Director	$0	$0	$0
Brooke Bury	Treasurer	5.00	Officer Director	$0	$0	$0
Christine Moseley	Trustee	2.00	Officer Director	$0	$0	$0
Joseph Malgeri	Vice President	1.00	Officer Director	$0	$0	$0
Heather Webster	Trustee	1.00	Director	$0	$0	$0
Stacy Boone	Trustee	1.00	Director	$0	$0	$0
Jeanne Beaudry	Secretary	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	$151,721	$123,248	$807,497	$28,473
2024	$139,755	$123,447	$778,738	$16,308
2023	$117,530	$122,448	$763,046	$-4,918
2022	$108,695	$120,976	$771,305	$-12,281
2021	$166,422	$105,581	$781,069	$60,841
2020	$131,782	$133,705	$718,438	$-1,923
2019	$88,075	$141,921	$725,144	$-53,846
2018	$86,075	$129,166	$774,689	$-43,091