WALLINGFORD PUBLIC LIBRARY ASSOCIA… - Form 990 Financial Data

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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

1882

Legal Domicile

Principal Officer

SUNNIE SCARPA

Phone

2032656754

Tax Period

2024-07-01 to 2025-06-30

WALLINGFORD PUBLIC LIBRARY ASSOCIATION, founded in 1882, is a community nonprofit in the Education sector that reported $3.7M in total revenue in fiscal year 2024. Expenses of $4.2M exceeded revenue, resulting in a 14% operating deficit.

Mission

THE MISSION OF THE WALLINGFORD PUBLIC LIBRARY IS TO CONNECT PEOPLE WITH IDEAS, EXPERIENCES, AND WITH EACH OTHER TO INSPIRE, ENRICH, AND INFORM.

Program Service Accomplishments

Program 1

Expenses: $3,955,563

THE WALLINGFORD PUBLIC LIBRARY PROVIDES BOOKS, VIDEOS, OTHER RESOURCES AND PROGRAMS FOR THE EDUCATIONAL, INFORMATIONAL, RECREATIONAL AND INSPIRATIONAL NEEDS OF THE ENTIRE WALLINGFORD 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 $3,541,889

Program Service Revenue $78,501

Investment Income $49,461

Other Revenue $0

TOTAL REVENUE $3,669,851

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,636,181

Fundraising Expenses $19,019

Program Expenses $3,955,563

Other Expenses $1,536,213

TOTAL EXPENSES $4,172,394

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,669,851	$3,655,546	+0.0%
Expenses	$4,172,394	$3,578,828	+0.2%
Net Income	$-502,543	$76,718	-7.6%

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

$140,887

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SUNNIE SCARPA	DIRECTOR	40.00	Director	$111,852	$29,035	$140,887
CAROL MIKULSKI TERMED OCT 2024	BOARD MEMBER	2.00	Director	$0	$0	$0
ROBBIN JACKSON STARTED OCT 24	BOARD MEMBER	2.00	Director	$0	$0	$0
LISA-MARIE BELLMORE	SECRETARY	2.00	Officer Director	$0	$0	$0
PAT BENTLEY	BOARD MEMBER	2.00	Director	$0	$0	$0
DERON CHANG	BOARD MEMBER	2.00	Director	$0	$0	$0
TRICIA D'OLIVEIRA	BOARD MEMBER	2.00	Director	$0	$0	$0
KRISTI DOERR	TREASURER	2.00	Officer Director	$0	$0	$0
ART ELLIOTT	2ND VICE PRE	2.00	Officer Director	$0	$0	$0
JAIME HINE	BOARD MEMBER	2.00	Director	$0	$0	$0
JARED LIU	PRESIDENT	2.00	Officer Director	$0	$0	$0
MARIA RODRIGUEZ MCBRIDE	BOARD MEMBER	2.00	Director	$0	$0	$0
UMERA RAZA	BOARD MEMBER	2.00	Director	$0	$0	$0
DARA SOLAN	BOARD MEMBER	2.00	Director	$0	$0	$0
WILLI STAHURA	BOARD MEMBER	2.00	Director	$0	$0	$0
ANDREW WHITEHOUSE	BOARD MEMBER	2.00	Director	$0	$0	$0
SUZANNE WRIGHT	1ST VICE PRE	2.00	Officer 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	$3,669,851	$4,172,394	$3,760,741	$-502,543
2024	$3,655,546	$3,578,828	$4,066,517	$76,718
2023	$3,890,572	$3,506,045	$3,837,652	$384,527
2022	$3,497,111	$3,528,989	$3,324,792	$-31,878
2021	$3,384,600	$3,021,420	$3,758,976	$363,180
2020	$3,495,075	$3,312,333	$3,066,755	$182,742
2019	$3,355,527	$3,346,927	$2,818,076	$8,600

WALLINGFORD PUBLIC LIBRARY ASSOCIATION