2024-11-15T10:31:14-08:00 2023-12-31 851549759 Barbetti McHale LLC 1421 East Drinker Street Dunmore PA 18512 990 2023-01-01 232186570 HAMLIN COMMUNITY LIBRARY HAML 5706890903 518 EASTON TURNPIKE LAKE ARIEL PA 18436 CAROL MCMANUS President 2024-11-15 true true MICHAEL F McHALE CPA P01482101 5703462057 2023 2024-10-15 13:58:12Z CAROL MCMANUS 518 EASTON TURNPIKE LAKE ARIEL PA 184364797 158355 false X N/A X 1995 PA PUBLIC LENDING LIBRARY 7 7 0 0 80940 158355 3052 0 5987 0 26968 0 116947 158355 0 0 0 0 0 147418 157790 147418 157790 -30471 565 1109961 1109287 1775 536 1108186 1108751 PUBLIC LENDING LIBRARY false false 144034 PROVIDE THE COMMUNITY WITH PUBLIC LIBRARY FACILITIES AND SERVICES, INCLUDING THE LENDING OF BOOKS AND PUBLICATIONS. 144034 true false false false false false false false false false true 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 false true 0 0 false 0 false false false false false false false 0 false false false false false false false X 7 7 false false false false false false false true false false false true true false false false false true true false X BOARD OF DIRECTORS 5706890903 518 EASTON TURNPIKE LAKE ARIEL PA 184364797 X JACQUELINE GILLETTE Director 1.00 0.00 X X 0 0 0 DEBORAH WHEELER President & CEO 1.00 0.00 X 0 0 0 CHERYL HOPE Director 1.00 0.00 X X 0 0 0 CAROL MCMANUS Secretary 1.00 0.00 X X 0 0 0 MARY KLINE Director 1.00 0.00 X 0 0 0 PING PARK Treasurer 1.00 0.00 X 0 0 0 LOU NIGGEL Director 1.00 0.00 X 0 0 0 0 false false false 0 75131 83224 158355 PROGRAM FEES, DESK FEES 0 0 0 0 0 0 0 0 0 PASSPORT INCOME 0 158355 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 83339 75006 8333 0 0 0 0 0 0 0 0 0 0 22588 20328 2260 5306 4776 530 BOOKS, PERIODICALS, AUDIO 15655 15655 BUILDING REPAIRS & MAINTENANCE 12528 11275 1253 UTILITIES AND TELEPHONE 8091 7282 809 LIBRARY PROGRAMS 3118 3118 7165 6594 571 157790 144034 13756 0 186259 62873 0 0 0 0 0 0 0 0 1092345 374419 622141 717926 238128 265055 0 0 0 63433 63433 1109961 1109287 1775 536 1775 536 X 1044753 1045318 63433 63433 1108186 1108751 1109961 1109287 565 X X true X false false false X 145547 71313 60931 80940 75131 433862 0 0 145547 71313 60931 80940 75131 433862 0 433862 21648 18476 9809 14851 26799 91583 0 0 525445 0.82570 0.84180 X 1400 1400 742851 308996 433855 337852 55797 282055 2500 2500 7742 7126 616 717926 63433 CREDIT CARDS PAYABLE 536 536 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. FASB 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 Librarys 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 Librarys 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. Generally, the Librarys tax returns remain open for federal income tax examination for three years from the date of filing. 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.