PORT LEYDEN COMMUNITY LIBRARY (EIN 160958281) - 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

1925

Legal Domicile

Principal Officer

WARD DAILEY

Phone

3153486077

Tax Period

2025-01-01 to 2025-12-31

PORT LEYDEN COMMUNITY LIBRARY, founded in 1925, is a micro nonprofit that reported $35K in total revenue in fiscal year 2025. Revenue fell 41% from the prior year — a significant decline worth monitoring. Expenses of $59K exceeded revenue, resulting in a 71% operating deficit.

Mission

SEE SCHEDULE 0

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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 $27,332

Program Service Revenue $310

Investment Income $5,485

Other Revenue $1,561

TOTAL REVENUE $34,688

Expense Breakdown

Grants Paid $0

Salaries & Benefits $28,676

Fundraising Expenses $0

Program Expenses $59,418

Other Expenses $30,742

TOTAL EXPENSES $59,418

Year-over-Year Comparison

	2025	2024	Change
Revenue	$34,688	$58,633	-0.4%
Expenses	$59,418	$48,896	+0.2%
Net Income	$-24,730	$9,737	-3.5%

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DEBRA ROBERTS	TRUSTEE	3.00	Director	$0	$0	$0
REGINA BROWN	ASSISTANT TREASURER	2.00	Director	$0	$0	$0
CYNTHIA DORRITY	TRUSTEE	3.00	Director	$0	$0	$0
DEBRA MARTIN	TRUSTEE	3.00	Director	$0	$0	$0
SUSIE ARRIGO	VICE PRESIDENT	5.00	Officer	$0	$0	$0
SANDRA SEXTON	TREASURER	5.00	Officer	$0	$0	$0
WARD DAILEY	PRESIDENT	3.00	Officer	$0	$0	$0
ELIZABETH NEWVINE	SECRETARY	3.00	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	$34,688	$59,418	$1,149,797	$-24,730
2024	$58,633	$48,896	$813,611	$9,737
2023	$35,324	$48,400	$581,682	$-13,076
2022	$32,724	$47,431	$588,925	$-14,707
2021	$33,852	$37,745	$599,764	$-3,893
2020	$30,261	$30,355	$598,803	$-94
2019	$35,732	$51,791	$588,015	$-16,059
2018	$37,164	$51,839	$594,579	$-14,675

PORT LEYDEN COMMUNITY LIBRARY