LIBRARY FRIENDS LLC (EIN 061086251) - 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

1983

Legal Domicile

Principal Officer

MARY WALSH

Phone

8606450577

Tax Period

2025-01-01 to 2025-12-31

LIBRARY FRIENDS LLC, founded in 1983, is a small nonprofit that reported $261K in total revenue in fiscal year 2025. Revenue fell 94% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $213K, a strong 81% operating margin.

Mission

THE FRIENDS OF THE MANCHESTER PUBLIC LIBRARY IS A NON-PROFIT, NON-POLITICAL VOLUNTEER ORGANIZATION. IT IS THE RESPONSIBILITY OF THE FRIENDS TO ADMINISTER FUNDS RAISED, DONATED, GRANTED OR ENDOWED TO SECURE MATERIALS THAT ARE BEYOND THE SCOPE OF THE LIBRARY BUDGET.

🔒

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 (2025)

Revenue Breakdown

Contributions & Grants $2,549

Program Service Revenue $3,338

Investment Income $255,288

Other Revenue $0

TOTAL REVENUE $261,175

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $4,528

Other Expenses $48,403

TOTAL EXPENSES $48,403

Year-over-Year Comparison

	2025	2024	Change
Revenue	$261,175	$4,675,596	-0.9%
Expenses	$48,403	$4,178	+10.6%
Net Income	$212,772	$4,671,418	-1.0%

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

N/A

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
SUSAN BARLOW	TREASURER	0.05	Officer	$0	$0	$0
MELISSA SULLIVAN	SECRETARY/ME	1.30	Officer	$0	$0	$0
MARY WALSH	PRESIDENT	8.13	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	$261,175	$48,403	$5,116,010	$212,772
2024	No data	No data	No data	No data

LIBRARY FRIENDS LLC