THE CUMBERLAND LIBRARY FUND INC

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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

1994

Legal Domicile

Principal Officer

CELESTE M DYER

Phone

4013332552

Tax Period

2025-01-01 to 2025-12-31

THE CUMBERLAND LIBRARY FUND INC, founded in 1994, is a micro nonprofit in the Education sector that reported $96K in total revenue in fiscal year 2025. Expenses of $112K exceeded revenue, resulting in a 18% operating deficit.

Mission

TO SECURE VOLUNTARY CONTRIBTIONS TO HELP SUPPORT THE OPERATIONAL AND CAPITAL NEEDS OF THE CUMBERLAND PUBLIC LIBRARY

Program Service Accomplishments

Program 1

Expenses: $112,369 Revenue: $56,012

PURCHASE MATERIALS FOR THE CUMBERLAND PUBLIC LIBRARY. THE LIBRARY ITSELF IS FOCUSED ON MEETING THE EDUCATIONAL NEEDS OF THE CITIZENS OF CUMBERLAND

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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 (2025)

Revenue Breakdown

Contributions & Grants $56,012

Program Service Revenue $0

Investment Income $39,560

Other Revenue $0

TOTAL REVENUE $95,572

Expense Breakdown

Grants Paid $8,943

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $112,369

Other Expenses $103,426

TOTAL EXPENSES $112,369

Year-over-Year Comparison

	2025	2024	Change
Revenue	$95,572	$91,388	+0.0%
Expenses	$112,369	$76,708	+0.5%
Net Income	$-16,797	$14,680	-2.1%

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

N/A

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
LEE TANGUAY	SECRETARY	5.00	Officer	$0	$0	$0
NANCY CHAPUT	TREASURER	5.00	Officer	$0	$0	$0
ERIC LISTENFELT	VICE CHAIR	5.00	Officer	$0	$0	$0
SUSAN REBELO	DIRECTOR	5.00	Officer	$0	$0	$0
MARTHA CORREIA	DIRECTOR	5.00	Director	$0	$0	$0
LYNNE DIAGNEAULT	DIRECTOR	5.00	Director	$0	$0	$0
CELESTE DYER	DIRECTOR	5.00	Director	$0	$0	$0
HEATHER BOYCE	CHAIR	5.00	Officer	$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	$95,572	$112,369	$645,933	$-16,797
2024	$91,388	$76,708	$611,329	$14,680