SPECIAL LIBRARIES ASSOCIATION 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

1958

Legal Domicile

Principal Officer

HEATHER KOTULA

Phone

8567930912

Tax Period

2025-01-01 to 2025-12-31

SPECIAL LIBRARIES ASSOCIATION INC, founded in 1958, is a small nonprofit in the Education sector that reported $813K in total revenue in fiscal year 2025. Revenue surged 22% from the prior year, signaling strong growth momentum. Expenses of $946K exceeded revenue, resulting in a 16% operating deficit.

Mission

THE SPECIAL LIBRARIES ASSOCIATION PROMOTES AND STRENGTHENS ITS MEMBERS THROUGH LEARNING, ADVOCACY AND NETWORKING INITIATIVES.

Program Service Accomplishments

Program 1

Expenses: $356,487 Revenue: $200,393

MEMBERSHIP: SLA OFFERS MEMBERS ACCESS TO EXCEPTIONAL EXPERIENCES, VIBRANT COMMUNITIES, EDUCATIONAL RESOURCES, AND ESSENTIAL TOOLS FOR SUCCESS. SLA MEMBERS-STAY ON TOP OF THE LATEST INDUSTRY TRENDS...

MEMBERSHIP: SLA OFFERS MEMBERS ACCESS TO EXCEPTIONAL EXPERIENCES, VIBRANT COMMUNITIES, EDUCATIONAL RESOURCES, AND ESSENTIAL TOOLS FOR SUCCESS. SLA MEMBERS-STAY ON TOP OF THE LATEST INDUSTRY TRENDS AND ISSUES THROUGH SLAS ONLINE MAGAZINE, INFORMATION INSIGHTS, AND OUR SOCIAL MEDIA CHANNELS; EARN PROFESSIONAL CREDENTIALS AND SKILLS WITH SLA WEBINAR RECORDINGS, CONVENIENTLY ARCHIVED ONLINE; DEVELOP REWARDING PROFESSIONAL RELATIONSHIPS AT LOCAL CHAPTER MEETINGS AND EVENTS AND DISCIPLINE-SPECIFIC PROGRAMS AND AT THE SLA ANNUAL CONFERENCE; AND DEVELOP LEADERSHIP, MARKETING AND TECHNICAL SKILLS BY TAKING ADVANTAGE OF SLA VOLUNTEER OPPORTUNITIES.

Program 2

Expenses: $309,172 Revenue: $251,345

CONFERENCE AND MEETINGS: CONFERENCE AND MEETINGS OFFER THE PREMIER OPPORTUNITY FOR INTERACTION, LEARNING, AND RELATIONSHIP BUILDING BETWEEN THE FULL DIVERSITY OF MEMBERS, PROSPECTIVE MEMBERS, THOUGHT LEADERS, AND INDUSTRY PARTNERS. HERE THE ORGANIZATION FACILITATES CROSS POLLINATION AMONG GEOGRAPHICALLY AND PROFESSIONALLY DIVERSE MEMBERSHIP TO THE MUTUAL BENEFIT OF ALL.

Program 3

Expenses: $111,525 Revenue: $2,041

PUBLIC AFFAIRS AND MARKETING: INCLUDES SLAS COMMUNICATIONS, PUBLIC RELATIONS, MARKETING, AND PUBLIC POLICY INITIATIVES. VARIOUS EFFORTS INCLUDE PRINTED, ORAL, AND RECORDED PRESENTATIONS; PRESS...

PUBLIC AFFAIRS AND MARKETING: INCLUDES SLAS COMMUNICATIONS, PUBLIC RELATIONS, MARKETING, AND PUBLIC POLICY INITIATIVES. VARIOUS EFFORTS INCLUDE PRINTED, ORAL, AND RECORDED PRESENTATIONS; PRESS FUNCTIONS SUCH AS PRESS RELEASES, SCHOLARSHIP RECOGNITION, PHOTOGRAPHY AND MEETINGS WITH PRESS; MARKETING OF PRODUCTS AND SERVICES THROUGH PRINT, ELECTRONIC, EXHIBITIONS. PUBLIC POLICY INCLUDES OUTREACH TO MEMBERS, COLLABORATIVE EFFORTS WITH OTHER ORGANIZATIONS TO INFORM AND MOST EFFECTIVELY EDUCATE MEMBERS OF ISSUES WHICH MAY AFFECT THEM.

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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 $1,585

Program Service Revenue $482,292

Investment Income $329,012

Other Revenue $0

TOTAL REVENUE $812,889

Expense Breakdown

Grants Paid $104,649

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $881,833

Other Expenses $841,000

TOTAL EXPENSES $945,649

Year-over-Year Comparison

	2025	2024	Change
Revenue	$812,889	$665,762	+0.2%
Expenses	$945,649	$889,662	+0.1%
Net Income	$-132,760	$-223,900	-0.4%

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

100

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
RACHEL COLE	Director	5.00	Director	$0	$0	$0
JOHN DIGILIO	IMM. PAST PRES.	10.00	Officer Director	$0	$0	$0
HILDY DWORKIN	President	10.00	Officer Director	$0	$0	$0
EUGENE GIUDICE	Treasurer	10.00	Officer Director	$0	$0	$0
HEATHER KOTULA	PRESIDENT-ELECT	10.00	Officer Director	$0	$0	$0
MEENAL OAK	Director	5.00	Director	$0	$0	$0
EMMA MOORE	Director	5.00	Director	$0	$0	$0
DAN BOSTROM	Secretary	10.00	Officer Director	$0	$0	$0
JULIE MAEKASK	Director	5.00	Director	$0	$0	$0
CHRSTINE PELOSI	Director	5.00	Director	$0	$0	$0
JAMES MANASCO	Director	5.00	Director	$0	$0	$0
SCOTT DAVIDSON	Director	5.00	Director	$0	$0	$0
CHLOE CAMPBELL	Director	5.00	Director	$0	$0	$0
ANDREW SHIMP	Director	5.00	Director	$0	$0	$0
LYDIA MIDDLETON	Executive Dir.	10.00	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	$812,889	$945,649	No data	$-132,760
2024	$665,762	$889,662	$1,446,782	$-223,900
2023	$486,636	$731,122	$1,599,633	$-244,486
2022	$1,167,101	$2,159,847	$1,915,175	$-992,746
2021	$1,056,518	$1,540,820	$3,337,876	$-484,302
2020	$1,356,075	$1,761,529	$3,724,587	$-405,454
2019	$2,697,028	$3,329,058	$4,393,253	$-632,030
2018	$2,750,537	$3,231,412	$4,646,858	$-480,875