2024-05-13T16:58:08-04:00 2023-06-30 520783935 SMITH ELLIOTT KEARNS & COMPANY LLC 19405 EMERALD SQUARE STE 1400 HAGERSTOWN MD 21742 990 2022-07-01 526001038 WASHINGTON COUNTY FREE LIBRARY WASH 3017393250 100 SOUTH POTOMAC STREET HAGERSTOWN MD 21740 JENNY L BAKOS EXEC. DIR./SECRETARY 3017393250 2024-05-01 JENNY BAKOS 999009999 true WILLIAM SOUDERS CPA P01297339 3017335020 2024-05-01 2022 2023-04-26 12:10:37Z EXTENDED TO 5152024 JENNY L BAKOS 100 SOUTH POTOMAC STREET HAGERSTOWN MD 21740 8843913 false X WWW.WASHCOLIBRARY.ORG X 1898 MD THE WASHINGTON COUNTY FREE LIBRARY ENGAGES AND STRENGTHENS OUR COMMUNITY BY BRINGING PEOPLE, INFORMATION, AND IDEAS TOGETHER. 7 7 118 63 0 8313452 8051963 75431 87109 367750 273679 0 8756633 8412751 0 0 4628234 4464930 0 0 3106723 3211577 7734957 7676507 1021676 736244 16499640 18684377 793553 861728 15706087 17822649 X THE MISSION OF THE WASHINGTON COUNTY FREE LIBRARY SYSTEM IS TO CONTINUALLY IMPROVE OUR SERVICE TO THE PUBLIC BY: PROVIDING THE PUBLIC WITH FREE ACCESS TO LIBRARY MATERIALS IN A VARIETY OF FORMATS PROMOTING COMMUNITY ENRICHMENT, ECONOMIC VITALITY AND INDIVIDUAL ACHIEVEMENT THROUGH READING AND LIFELONG LEARNING HELPING PEOPLE OF ALL AGES FIND INFORMATION WHICH MEETS THEIR DIVERSE PERSONAL, EDUCATIONAL, AND PROFESSIONAL NEEDS RECOGNIZING OUR RESPONSIBILITY TO BALANCE AVAILABLE RESOURCES TO SERVE EVERYONE IN THE COMMUNITY SUPPLYING THE LOCAL GOVERNMENT WITH STATE, NATIONAL, AND WORLDWIDE CONNECTIVITY PROVIDING LEADERSHIP IN COOPERATIVE AND INNOVATIVE LIBRARY SERVICE. false false 5069895 87109 LIBRARY OPERATIONS 5069895 true true false true false false false true false false true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 12 0 true 118 true false false false false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true true true false MD X SARA MCCALL 3017393250 100 SOUTH POTOMAC STREET HAGERSTOWN MD 21740 JENNY L BAKOS EXEC. DIR./S 40.00 X 120694 0 656 KATHLEEN M O'CONNELL DIR. OF PUBL 40.00 X 101642 0 11203 ELIZABETH HULETT DIRECTOR WMR 40.00 X 97596 0 21271 IAN SEIBERT CHIEF TECH. 40.00 X 102019 0 0 STEPHEN SCHUTTE PRESIDENT 1.00 X X 0 0 0 KIMBERLY HALSEY VICE PRESIDE 1.00 X X 0 0 0 ALFRED E MARTIN TREASURER 1.00 X X 0 0 0 KATHERINE OLIVER TRUSTEE 1.00 X 0 0 0 AARON PETERANECZ TRUSTEE 1.00 X 0 0 0 LAURIE BENDER TRUSTEE 1.00 X 0 0 0 KRISTINE MCGEE TRUSTEE 1.00 X 0 0 0 421951 33130 3 false false false 7898264 153699 8051963 FINES 900099 41127 41127 PASSPORT PROCESSING FEES 900099 17539 17539 FEES FOR SERVICES 900099 12658 12658 MISCELLANEOUS PROGRAM INCOME 900099 8302 8302 PHOTOCOPYING 900099 7483 7483 87109 284841 284841 420000 419860 11302 140 -11302 -11162 -11162 8412751 87109 273679 363510 363510 2868346 2127722 740624 479078 318672 160406 325372 238468 86904 428624 285111 143513 7903 7903 73984 73984 5000 5000 64344 64344 86532 86532 21089 21089 719148 508087 211061 42314 42314 632403 632403 19881 19881 42477 42477 4827 4827 925838 872109 53729 SERVICES & PROGRAM 478514 478514 COMMUNITY PROGRAMS 46029 46029 AUTOMATION 20090 20090 MISCELLANEOUS 17563 17563 3641 3641 7676507 5069895 2606612 0 1135 1135 6286627 6685986 2005 1259 7400 9291 449068 448263 6793974 5192678 1525274 1601296 7945364 9384243 282767 552904 16499640 18684377 85858 112670 649 994 707046 748064 793553 861728 X 5340264 5804007 1697834 1900383 8667989 10118259 15706087 17822649 16499640 18684377 736244 1380318 X false true X true true true X 8125047 8207504 8243622 8313452 8051963 40941588 959587 959587 1610496 1610496 2013120 7153286 9084634 9167091 9854118 9923948 10065083 48094874 48094874 116367 106916 110910 132297 284841 751331 23715 600 24315 48870520 503260 0.98410 0.98730 X PART II, LINE 10 FUNDRAISING 24,315 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false true 5000 false false false 5000 false SCHEDULE C, PART II-B, LINE 1 THE LIBRARY PARTICIPATES IN PROFESSIONAL AND BUSINESS ORGANIZATIONS THAT FOCUS ON MAINTAINING STATE AND LOCAL FISCAL SUPPORT OF THE LIBRARY. IT IS A PARTICIPATING AGENCY IN HIRING LOBBYING FIRMS TO SERVE ON BEHALF OF THE LIBRARY. 175776 X false 323511 293301 30210 6470463 4899377 1571086 1601296 CHECKS IN EXCESS OF DEPOSITS 320618 SUBSCRIPTION LIABILITIES 164477 NET PENSION LIABILITY 127759 ACCRUED COMPENSATED ABSENCES 86456 LEASE LIABILITIES 38862 DEFERRED INFLOWS OF RESOURCES 9892 748064 X 11806189 1380318 2013120 3393438 8412751 8412751 9689627 2013120 2013120 7676507 7676507 SCHEDULE D, PAGE 2, PART III, LINE 4 DURING THE YEAR ENDED JUNE 30, 2015, THE LIBRARY COMMISSIONED THE CONSTRUCTION OF A PIECE OF ART FOR DISPLAY AT THE LIBRARY. THE COST OF THIS ASSET WAS 135,856 AND IT IS NOT SUBJECT TO DEPRECIATION. DURING THE YEAR ENDED JUNE 30, 2020, A DONOR CONTRIBUTED AN HISTORICAL MAP AND ATLAS COLLECTION WITH AN APPRAISED VALUE OF 39,920. THE CONTRIBUTION WAS INCLUDED IN CONTRIBUTION REVENUE AT THE APPRAISED VALUE AND REPORTED AS A NON-CASH CONTRIBUTION ON SCHEDULE M OF THE 2019 FORM 990. THE LIBRARY MAINTAINS THE COLLECTION AS AN EXHIBIT FOR PATRONS TO VIEW, AND IT IS NOT SUBJECT TO DEPRECIATION. SCHEDULE D, PAGE 3, PART X THE LIBRARY IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAX PURSUANT TO SECTION 501(A) OF THE INTERNAL REVENUE CODE. A LIABILITY FOR TAXES IS RECORDED WHEN IT IS PROBABLE THAT THE LIABILITY HAS BEEN INCURRED AND THE AMOUNT OF THE LIABILITY CAN BE REASONABLY ESTIMATED. IF A TAX LIABILITY IS PROBABLE, BUT CANNOT BE REASONABLE ESTIMATED, OR IT IS REASONABLY POSSIBLE THAT A TAX LIABILITY HAS BEEN INCURRED, DISCLOSURE IS REQUIRED. FORM 990 - ORGANIZATION'S MISSION THE MISSION OF THE WASHINGTON COUNTY FREE LIBRARY SYSTEM IS TO CONTINUALLY IMPROVE OUR SERVICE TO THE PUBLIC BY: PROVIDING THE PUBLIC WITH FREE ACCESS TO LIBRARY MATERIALS IN A VARIETY OF FORMATS PROMOTING COMMUNITY ENRICHMENT, ECONOMIC VITALITY AND INDIVIDUAL ACHIEVEMENT THROUGH READING AND LIFELONG LEARNING HELPING PEOPLE OF ALL AGES FIND INFORMATION WHICH MEETS THEIR DIVERSE PERSONAL, EDUCATIONAL, AND PROFESSIONAL NEEDS RECOGNIZING OUR RESPONSIBILITY TO BALANCE AVAILABLE RESOURCES TO SERVE EVERYONE IN THE COMMUNITY SUPPLYING THE LOCAL GOVERNMENT WITH STATE, NATIONAL, AND WORLDWIDE CONNECTIVITY PROVIDING LEADERSHIP IN COOPERATIVE AND INNOVATIVE LIBRARY SERVICE. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED FIRST BY THE ADMINISTRATION DEPARTMENT AND IS THEN MADE AVAILABLE TO THE BOARD TRUSTEES FOR REVIEW PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C ANY PURCHASE OR CONTRACT ENTERED INTO BY THE LIBRARY IS REVIEWED FOR POTENTIAL CONNECTIONS WITH EITHER MEMBERS OF THE BOARD OR SENIOR STAFF. IF ANY CONNECTION IS MADE, THE CONNECTION IS EXAMINED TO DETERMINE IF A CONFLICT WOULD EXIST. IN ADDITION TO THE CONFLICT OF INTEREST POLICY OF THE LIBRARY, MEMBERS OF THE BOARD OF TRUSTEES ARE REQUIRED TO COMPLY WITH THE LAWS OF MARYLAND FOR PUBLIC LIBRARIES "SECTION 23-403 BOARDS OF LIBRARY TRUSTEES," "SECTION 23- 404 OFFICERS; MEETING; ATTENDANCE,- AND "SECTION 23-405 POWERS AND DUTIES OF BOARD." IF A CONFLICT IS DETERMINED, THE PARTY INVOLVED WOULD BE PROHIBITED FROM VOTING ON ANY ACTION CONCERNING THE PURCHASE OR CONTRACT IN WHICH THEY ARE CONNECTED. FORM 990, PAGE 6, PART VI, LINE 15A THE PERSONNEL COMMITTEE REVIEWS THE PERFORMANCE OF THE DIRECTOR FOR THE PAST YEAR. A RECOMMENDATION IS DEVELOPED FOR COMPENSATION. THE CHAIR OF THE PERSONNEL COMMITTEE MAKES THE RECOMMENDATION DURING A BOARD MEETING AND AFTER DISCUSSION, THE FULL BOARD VOTES. FORM 990, PAGE 6, PART VI, LINE 15B THE DIRECTOR IS RESPONSIBLE FOR COMPLETING A PERFORMANCE REVIEW FOR THE ASSISTANT DIRECTOR. A RECOMMENDATION FOR COMPENSATION IS MADE TO THE BOARD BY THE DIRECTOR. AFTER DISCUSSION, THE FULL BOARD VOTES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON RECEIPT OF THE REQUEST IN WRITING.