2024-11-15T10:31:27-08:00 2023-12-31 851549759 Barbetti McHale LLC 1421 East Drinker Street Dunmore PA 18512 990 2023-01-01 232585230 WAYNE COUNTY PUBLIC LIBRARY INC WAYN 5702531220 1406 MAIN STREET HONESDALE PA 18431 AMANDA KERNA CHAIR 2024-11-15 true true MICHAEL F McHALE CPA P01482101 5703462057 2023 2024-10-15 13:58:12Z AMANDA KERNA 1406 MAIN STREET HONESDALE PA 184312006 522662 false X www.waynelibraries.org X PA PUBLIC LENDING LIBRARY 9 9 0 0 395937 522662 3986 0 17906 0 38576 0 456405 522662 0 0 0 0 1147 492668 532505 492668 532505 -36263 -9843 1498297 1488462 127 135 1498170 1488327 PUBLIC LENDING LIBRARY false false 485700 TO PROVIDE THE COMMUNITY WITH PUBLIC LIBRARY FACILITIES AND SERVICS, INCLUDING THE LENDING OF BOOKS AND PUBLICATIONS. 485700 true false false false false false false false false false true false false true false 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 false true 0 0 true 0 false false false false false false false 0 false false false false false false false X 9 9 false false false false false false false true true false false true true false false false false true true false X BOARD OF DIRECTORS 5702531220 1406 MAIN STREET HONESDALE PA 184312006 X PATRICIA DUNSINGER Treasurer 1.00 0.00 X X 0 0 0 MICHELE L UZUPES Director 1.00 0.00 X 0 0 0 STACY L GAGER Director 1.00 0.00 X 0 0 0 JENNIFER JAYCOX VICE CHAIR 1.00 0.00 X X 0 0 0 JOSHUA SCHNEIDER Director 1.00 0.00 X 0 0 0 AMY SHURSKY Director 1.00 0.00 X 0 0 0 SUE KAUFMAN Secretary 1.00 0.00 X X 0 0 0 ANDREW KUSSOFF Director 1.00 0.00 X 0 0 0 AMANDA KERNA CHAIR 1.00 0.00 X X 0 0 0 0 false false false 0 201578 321084 522662 DESK FEES 0 0 0 0 0 0 0 0 0 SYSTEM REIMBURSEMENT 0 522662 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 341770 307593 34177 0 4565 3186 1379 3713 3342 371 0 12687 11418 1269 4283 3855 428 0 0 0 0 25747 23173 2574 7705 6935 770 Printing and Publications 75050 75050 BUILDING REPAIRS AND MAINT 22670 20374 2296 CONTRACT SERVICES 18797 16917 1880 PROGRAM 9233 9233 6285 4624 514 1147 532505 485700 45658 1147 54554 183212 225618 0 0 0 0 0 0 0 0 879226 520482 291492 358744 832765 871807 20435 0 0 0 73433 74699 1498297 1488462 135 127 127 135 X 1424737 1416252 73433 72075 1498170 1488327 1498297 1488462 -9843 X X false true X false false X 403575 421049 490311 395937 445774 2156646 0 0 403575 421049 490311 395937 445774 2156646 0 2156646 17097 15894 20552 19479 17897 90919 0 6000 6000 6000 6000 52000 76000 2323565 0.92820 0.94610 X 30130 30130 268776 234711 34065 376322 100990 275332 18900 18900 185098 165881 19217 358744 74699 X Part X : FIN48 Footnote The Library qualifies as a tax-exempt organization under Section 501(c) (3) of the Internal Revenue Code and has received a determination letter from the Internal Revenue Service stating that it is exempt from federal income taxes except for taxes on unrelated business income. The Library adopted previously deferred guidance related to uncertain tax positions. Financial Accounting Standards Board Accounting Standards Codification (ASC) 740-10 and related subsections prescribes rules for recognition, measurement, classification, and disclosure in the financial statements of uncertain tax positions taken or expected to be taken in the Library's tax returns. As a result of implementing this guidance, management has determined that the Library does not have any uncertain tax positions and associated unrecognized benefits that materially impact the financial statements and related disclosures.Since tax matters are subject to some degree of uncertainty, there can be no assurance that the Library's tax returns will not be challenged by the taxing authorities and that the Library will not be subject to additional tax, penalties, and interest as a result of such challenge Form 990, Part VI, Section B, Line 11b The Library Board reviews the 990 in conjunction with the financial statements, prior to approving the final version of both the financial statements and 990. Form 990, Part VI, Section B, Line 15a THE LIBRARY'S BOARD OF DIRECTORS ANNUALLY REVIEWS AND DETERMINES THE COMPENSATION OF THE LIBRARY DIRECTOR, BASED UPON COST OF LIVING ADJUSTMENTS, MERIT PAY, AND OTHER FACTORS. THIS IS REFLECTED IN THE MINUTES OF THE MEETINGS. THE LIBRARY DIRECTOR AND ALL OTHER EMPLOYEES ARE PAID BY THE COUNTY LIBRARY AUTHORITY THROUGH A COMPENSATION AGREEMENT BETWEEN THE AUTHORITY AND THE LIBRARY. Form 990, Part VI, Section B, Line 15b THE LIBRARY'S BOARD OF DIRECTORS ANNUALLY REVIEWS AND DETERMINES THE COMPENSATION OF ALL OTHER PAID LIBRARY STAFF, BASED UPON COST OF LIVING ADJUSTMENTS, MERIT PAY, AND OTHER FACTORS. THIS IS REFLECTED IN THE MINUTES OF THE MEETINGS. Form 990, Part VI, Section C, Line 19 THE LIBRARY'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE FOR VIEWING BY THE GENERAL PUBLIC AT THE LIBRARY'S ADMINISTRATIVE OFFICE DURING NORMAL BUSINESS HOURS.