MARCELLUS FREE LIBRARY (EIN 150564080) - Form 990 Financial Analysis & Trantor Score

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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

1913

Legal Domicile

Principal Officer

KATHRYN DENNIS

Phone

3156733221

Tax Period

2023-01-01 to 2023-12-31

MARCELLUS FREE LIBRARY, founded in 1913, is a small nonprofit that reported $845K in total revenue in fiscal year 2023. Revenue surged 22% from the prior year, signaling strong growth momentum. The organization ran a surplus of $182K, a strong 22% operating margin.

Mission

THE MARCELLUS FREE LIBRARY PROVIDES TO OUR COMMUNITY ACCESS TO INFORMATION, KNOWLEDGE, IDEAS, AND ENTERTAINMENT THROUGH OUR PHYSICAL & DIGITAL COLLECTIONS, SERVICES AND PROGRAMS. WE ARE DEDICATED TO EVOLVING TO MEET OUR COMMUNITY'S EDUCATIONAL AND RECREATIONAL NEEDS, PROMOTE LIFELONG LEARNING, AND ENCOURAGE THE INTERESTS OF COMMUNITY MEMBERS OF ALL AGES.

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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 (2023)

Revenue Breakdown

Contributions & Grants $795,576

Program Service Revenue $539

Investment Income $45,705

Other Revenue $2,840

TOTAL REVENUE $844,660

Expense Breakdown

Grants Paid $0

Salaries & Benefits $322,872

Fundraising Expenses $16,542

Program Expenses $530,131

Other Expenses $339,790

TOTAL EXPENSES $662,662

Year-over-Year Comparison

	2023	2022	Change
Revenue	$844,660	$692,782	+0.2%
Expenses	$662,662	$633,583	+0.0%
Net Income	$181,998	$59,199	+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

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

$41,371

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SOPHIA BRANDT	LIBRARY DIRE	35.00	Officer	$32,707	$8,664	$41,371
KATHRYN DENNIS	PRESIDENT	2.00	Officer Director	$0	$0	$0
DENNIS ROBILLARD	TRUSTEE	1.00	Director	$0	$0	$0
MARY DRABOT	SECRETARY	2.00	Officer Director	$0	$0	$0
PAT DAILEY	TREASURER	2.00	Officer Director	$0	$0	$0
SHANE VENTURA	VICE PRESIDE	2.00	Officer Director	$0	$0	$0
MICHELLE HUBBARD	TRUSTEE	1.00	Director	$0	$0	$0
JEREMY PELLIZZARI	TRUSTEE	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	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$844,660	$662,662	$3,437,732	$181,998
2022	$692,782	$633,583	$3,394,223	$59,199
2021	$822,083	$593,544	$3,570,940	$228,539
2020	$622,936	$588,654	$3,427,834	$34,282

MARCELLUS FREE LIBRARY