Honeoye Public Library

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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

2005

Legal Domicile

Principal Officer

Janelle Speca

Phone

5852295020

Tax Period

2025-01-01 to 2025-12-31

Honeoye Public Library, founded in 2005, is a small nonprofit that reported $213K in total revenue in fiscal year 2025. Revenue fell 33% from the prior year — a significant decline worth monitoring.

Mission

To provide, maintain and premote library services, resources and facilities for the education and enjoyment of the public in the Town of Richmond. Our patrons also include residents of other areas who are part of OWWL network of libraries.

Program Service Accomplishments

Program 1

Expenses: $158,354 Revenue: $4,257

Access to over 3,000 persons to borrow books and publications, and to have internet access for education, research and entertainment.

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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 $206,584

Program Service Revenue $3,510

Investment Income $1,710

Other Revenue $747

TOTAL REVENUE $212,551

Expense Breakdown

Grants Paid $0

Salaries & Benefits $112,109

Fundraising Expenses $0

Program Expenses $158,354

Other Expenses $97,066

TOTAL EXPENSES $209,175

Year-over-Year Comparison

	2025	2024	Change
Revenue	$212,551	$316,919	-0.3%
Expenses	$209,175	$161,955	+0.3%
Net Income	$3,376	$154,964	-1.0%

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

$42,422

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Janet Dys	President	1.00	Officer Director	$0	$0	$0
Cynthia Langkamp	Secretary	1.00	Director	$0	$0	$0
Thelma Mattice	Trustee	1.00	Director	$0	$0	$0
Jennifer Mantione	Trustee	1.00	Director	$0	$0	$0
Kate Aghaghirir	Trustee	1.00	Director	$0	$0	$0
Janelle Speca	Director	40.00	Officer	$42,422	$0	$42,422

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	$212,551	$209,175	$255,203	$3,376
2024	$316,919	$161,955	$251,827	$154,964
2019	$129,744	$133,932	$148,640	$-4,188
2018	$133,988	$125,801	$152,828	$8,187