2024-09-13T08:41:14-05:00 2023-12-31 251031405 MCGILL POWER BELL & ASSOC LLP 10 WOODLAND CENTER DRIVE GROVE CITY PA 16127 990 2023-01-01 251028117 MERCER AREA LIBRARY INC MERC 7246624233 110 EAST VENANGO STREET MERCER PA 16137 DONNA YOUNG TREASURER 7246624233 2024-08-28 1 1 BRUCE A LAWRENCE P01329574 7244587490 2023 2024-08-08 14:25:15Z DONNA YOUNG 110 EAST VENANGO STREET MERCER PA 16137 210283 0 X WWW.MERCERAREALIBRARY.ORG X 1981 PA THE LIBRARY STRIVES TO BE AN EDUCATIONAL SUPPORT CENTER FOR STUDENTS OF ALL AGES, PROVIDING BOTH REFERENCE AND RECREATION MATERIALS AS WELL AS COMPUTER SERVICES. 9 9 6 12 0 0 92436 136463 10020 21477 57524 52341 2 2 159982 210283 0 0 0 0 79393 85092 0 0 1171 67301 107160 146694 192252 13288 18031 1075901 1220073 0 0 1075901 1220073 TO PROMOTE LITERACY ENHANCEMENT, PROVIDE EDUCATIONAL SUPPORT FOR ALL STUDENTS AND ENHANCE RECREATIONAL ENJOYMENT OF READING. 0 0 160325 21479 THE LIBRARY PROVIDES EDUCATIONAL, INFORMATIONAL AND RECREATIONAL MATERIALS AND PROGRAMS, AND SERVICES TO THE RESIDENTS OF THE FIVE MUNICIPALITIES THAT COMPRISE THE MERCER AREA SCHOOL DISTRICT AND RESIDENTS OF THE SURROUNDING AREAS. LIBRARY CARDS ARE FREE TO ANY RESIDENT OF THE FIVE MUNICIPALITIES. NON-RESIDENTS OF THESE MUNICIPALITIES ARE CHARGED A $20 FEE PER YEAR PER FAMILY. THE LIBRARY PROVIDES A VARIETY OF SERVICES AS A COMMUNITY LIBRARY, SUCH AS CHILDREN'S AND YOUTH PROGRAMS, ADULT PROGRAMS, AND USED BOOK SALES. THESE SERVICES ARE IN ADDITION TO THE BASIC LIBRARY SERVICES OF PROVIDING ITS COLLECTION OF BOOKS, PERIODICALS AND INTERNET SERVICES TO THE LIBRARY'S PATRONS. 160325 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 6 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 0 1 1 1 0 PA X THE ORGANIZATION 7246624233 110 EAST VENANGO STREET MERCER PA 16137 LINDA SMITH PRESIDENT 0.50 X X 0 0 0 DONNA YOUNG TREASURER 0.50 X X 0 0 0 SHERRY BLAKESLEY BOARD MEMBER 0.50 X 0 0 0 CINDY BUTCH BOARD MEMBER 0.50 X 0 0 0 DIANNA EPERTHENER BOARD MEMBER 0.50 X 0 0 0 DALE REIMOLD BOARD MEMBER 0.50 X 0 0 0 LAURIE RUHLMAN BOARD MEMBER 0.50 X 0 0 0 DEBBIE THOMPSON BOARD MEMBER 0.50 X 0 0 0 KAREN WATSON BOARD MEMBER 0.50 X 0 0 0 MATTHEW GOLDYN LIBRARY DIRECTOR 35.00 X 41034 0 0 41034 0 0 0 0 0 0 0 3000 10006 57494 65963 136463 ONLINE BOOK SALES 611710 16300 16300 FINES AND OTHER INCOME 611710 3810 3810 MEMBERSHIP DUES 611710 1020 1020 PAYMENT FOR LOST BOOKS 611710 347 347 21477 30297 30297 22044 0 22044 22044 22044 PROCTORING & MISCELLAN 611710 2 2 2 210283 21479 0 52341 41034 41034 37313 37313 6745 6745 11605 11605 13308 13308 7299 5955 1344 1924 1724 200 41943 41943 4233 4233 BOOKS, TAPES, PERIODICA 19068 19068 MISCELLANEOUS 6714 5477 66 1171 LIBRARY SUPPLIES 1040 1040 BOOK GRANT EXPENSES 26 26 192252 160325 30756 1171 45508 45309 1030393 1174764 1075901 1220073 0 0 X 1075901 1220073 1075901 1220073 1075901 1220073 18031 126141 0 X X 1 X 0 1 0 X 84274 132729 72902 92436 136463 518804 84274 132729 72902 92436 136463 518804 518804 29085 25256 35780 31858 30297 152276 14 435 2 2 453 671533 54197 0.77260 0.76370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 204313 50810 4034 251089 260221 -52798 3110 204313 220595 41732 2106 260221 188666 34497 2568 220595 158394 33973 3701 188666 1.00000 1 0 0 X PART V, LINE 4: THE MERCER AREA LIBRARY INC'S ENDOWMENT FUND MUST BE DEVOTED TO PUBLIC CHARITABLE USES OR PURPOSES. PART X, LINE 2: THE ORGANIZATION QUALIFIES AS A NONPROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, INCOME TAX EXPENSE IS LIMITED TO ACTIVITIES THAT ARE DEEMED BY THE INTERNAL REVENUE SERVICE TO BE UNRELATED TO THEIR EXEMPT PURPOSE. INTEREST AND PENALTIES RELATED TO INCOME TAX REPORTING ARE RECOGNIZED WHEN PAID AND ARE INCLUDED ON THE STATEMENT OF SUPPORT, REVENUE AND EXPENSES - CASH BASIS. MANAGEMENT HAS DETERMINED THE ORGANIZATION HAD NO ACTIVITIES SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT) DURING THE YEAR ENDED DECEMBER 31, 2023. THE ORGANIZATION HAS NOT BEEN SUBJECT TO ANY INCOME TAX PENALTIES OR INTEREST FOR ALL OPEN YEARS. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS ARE ALL RESIDENTS OF MERCER, AND NON-RESIDENTS WHO PAY A MEMBERSHIP FEE. LIBRARY CARDS ARE FREE TO RESIDENTS OF THE MERCER AREA SCHOOL DISTRICT, INCLUDING MERCER BOROUGH AND THE TOWNSHIPS OF FINDLEY, JEFFERSON, COOLSPRING, AND EAST LACKAWANNOCK. NON-RESIDENTS MAY PAY AN ANNUAL FEE OF $20 FOR A ONE YEAR MEMBERSHIP. THE MEMBERSHIP INCLUDES ALL MEMBERS OF THE IMMEDIATE FAMILY. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ELECT THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD TREASURER REVIEWS THE RETURN BEFORE IT IS FILED. ALL BOARD MEMBERS ARE MADE AWARE OF THE TAX FILING AND HAVE AN OPPORTUNITY TO RECEIVE A COPY OF THE TAX RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE PERSONNEL COMMITTEE ANNUALLY REVIEWS THE CONFLICT OF INTEREST POLICY WHICH IS SIGNED BY ALL OFFICERS AND DIRECTORS. THE LIBRARY DIRECTOR MONITORS AND UPDATES THE POLICY AS REQUIRED. POTENTIAL CONFLICTS OF INTEREST INVOLVING OFFICERS, BOARD MEMBERS, COMMITTEE MEMBERS, AND STAFF ARE IDENTIFIED TO ASSURE THAT THE ORGANIZATION IS TREATED FAIRLY IN ALL ITS BUSINESS DEALINGS. FORM 990, PART VI, SECTION B, LINE 15 BUDGET/FINANCE COMMITTEE REVIEWS SALARIES BY USING COMPARABLE SALARIES IN THE LIBRARY'S DISTRICT AND STATEWIDE INFORMATION, AND THEN PROVIDES RECOMMENDATIONS TO THE FULL BOARD FOR ITS APPROVAL AND/OR MODIFICATIONS. FORM 990, PART VI, SECTION C, LINE 19 FORM 1023 AND FORM 990 ARE AVAILABLE FOR PUBLIC INSPECTION DURING REGULAR BUSINESS HOURS IN THE BUSINESS OFFICE. THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE IN THE BUSINESS OFFICE DURING REGULAR BUSINESS HOURS. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS PROCESS FROM PRIOR YEAR. FRIENDS OF THE MERCER AREA LIBRARY 110 EAST VENANGO STREET MERCER PA 16137 251508246 PROVIDE SUPPORT TO LIBRARY PA 501(C)(3) LINE 10 N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0