Palmyra Community Library (EIN 264560063) - 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

2010

Legal Domicile

Principal Officer

Sheryl LaDelfa

Phone

3155975276

Tax Period

2024-01-01 to 2024-12-31

Palmyra Community Library, founded in 2010, is a small nonprofit in the Education sector that reported $386K in total revenue in fiscal year 2024. Revenue grew 8% year-over-year, indicating healthy expansion. Expenses of $432K exceeded revenue, resulting in a 12% operating deficit.

Mission

The purpose of the organization is to provide public library progrms and services to the residents of the Palmyra Community PublicLibrary District, in the town of Palmyra, excluding the portion of the town that lies within the Newark Central School District.

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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 (2024)

Revenue Breakdown

Contributions & Grants $19,587

Program Service Revenue $324,084

Investment Income $7,649

Other Revenue $34,578

TOTAL REVENUE $385,898

Expense Breakdown

Grants Paid $0

Salaries & Benefits $227,766

Fundraising Expenses $0

Program Expenses $372,004

Other Expenses $204,677

TOTAL EXPENSES $432,443

Year-over-Year Comparison

	2024	2023	Change
Revenue	$385,898	$357,265	+0.1%
Expenses	$432,443	$401,128	+0.1%
Net Income	$-46,545	$-43,863	+0.1%

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

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

$59,340

Total Directors

$3,224

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Michael Braell	President	1.00	Officer Director	$0	$0	$0
Sarah Wimer	Vice President	1.00	Officer Director	$0	$0	$0
Mary Beth Poupart	Secretary	1.00	Officer Director	$0	$0	$0
Sharon Sweeney	Member	1.00	Director	$0	$0	$0
Barbara Lloyd	Member	1.00	Director	$0	$0	$0
Kathryn Pray	Member	1.00	Director	$0	$0	$0
Edward Doyle	Member	1.00	Director	$0	$0	$0
Jennifer Cohen	Member	1.00	Director	$0	$0	$0
Sheryl LaDelfa	Treasurer	1.00	Officer Director	$3,224	$0	$3,224
Sheila Koeberle	Director	40.00	Officer	$56,116	$0	$56,116

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	$385,898	$432,443	$1,670,230	$-46,545
2023	$357,265	$401,128	$1,716,775	$-43,863
2022	$344,687	$493,004	$1,690,939	$-148,317
2021	$431,781	$412,553	$1,839,256	$19,228
2020	$374,368	$372,328	$1,894,936	$2,040
2019	$336,711	$317,649	$1,886,242	$19,062
2018	$397,125	$328,269	$2,233,948	$68,856

Palmyra Community Library