SAMUEL W SMITH MEMORIAL LIBRARY (EIN 251029715) - 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

1946

Legal Domicile

Tax Period

2025-01-01 to 2025-12-31

SAMUEL W SMITH MEMORIAL LIBRARY, founded in 1946, is a small nonprofit in the Education sector that reported $157K in total revenue in fiscal year 2025. Revenue grew 18% year-over-year, indicating healthy expansion. Net assets of $828K represent 63 months of operating reserves.

Mission

PUBLIC LIBRARY

🔒

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 $107,635

Program Service Revenue $3,118

Investment Income $20,494

Other Revenue $25,377

TOTAL REVENUE $156,624

Expense Breakdown

Grants Paid $0

Salaries & Benefits $84,984

Fundraising Expenses $0

Program Expenses $162,186

Other Expenses $77,202

TOTAL EXPENSES $162,186

Year-over-Year Comparison

	2025	2024	Change
Revenue	$156,624	$132,440	+0.2%
Expenses	$162,186	$171,277	-0.1%
Net Income	$-5,562	$-38,837	-0.9%

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
CHRISTA SCHOTT	PRESIDENT	10.00	Officer	$0	$0	$0
MELANIE HALLOWS	SECRETARY	5.00	Officer	$0	$0	$0
REBECCA GARDNER	VICE PRESIDENT	10.00	Officer	$0	$0	$0
IMANI G KLEIN	EXECUTIVE DIRECTOR	35.00	Key Emp	$0	$0	$0
PATRICIA MAYNARD	TREASURER	10.00	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	$156,624	$162,186	$874,874	$-5,562
2024	No data	No data	No data	No data
2023	$132,527	$157,529	$912,411	$-25,002
2022	$129,682	$144,248	$942,681	$-14,566
2021	$188,065	$133,351	$968,969	$54,714
2019	$133,532	$150,358	$977,174	$-16,826
2018	$130,327	$153,226	$985,071	$-22,899

SAMUEL W SMITH MEMORIAL LIBRARY