2025-08-28T03:24:49-05:00 2024-12-31 231311005 BOYER & RITTER LLC 211 HOUSE AVENUE CAMP HILL PA 17011 990 2024-01-01 231457996 FRANKLIN COUNTY LIBRARY SYSTEM FRAN 7177090282 101 RAGGED EDGE ROAD SOUTH CHAMBERSBURG PA 17202 ANDREW VICKERS EXECUTIVE DIRECTOR 7177090282 2025-08-27 1 1 DAVID J MANBECK CPA P00773661 7177617210 2024 2025-03-06 01:10:19Z ANDREW VICKERS 101 RAGGED EDGE ROAD SOUTH CHAMBERSBURG PA 17202 3600458 0 X WWW.FCLSPA.ORG X 1916 PA THE MISSION OF THE FRANKLIN COUNTY LIBRARY SYSTEM IS TO ENRICH THE LIVES OF THE RESIDENTS OF THE REGION THROUGH ACCESS TO MATERIALS, INFORMATION AND SERVICES IMPARTING THE KNOWLEDGE, EXPERIENCE AND WISDOM OF OTHERS, THROUGH QUALIFIED STAFF MEMBERS, PROGRAMS AND PARTNERSHIPS WITH OTHER LOCAL AGENCIES. 9 9 83 158 48849 0 3201814 3416819 24541 30432 43724 72662 54915 56540 3324994 3576453 0 0 0 0 1632481 1712114 0 0 99114 1822849 1810162 3455330 3522276 -130336 54177 1494011 1579677 0 0 1494011 1579677 X THE MISSION OF THE FRANKLIN COUNTY LIBRARY SYSTEM IS TO ENRICH THE LIVES OF THE RESIDENTS OF THE REGION THROUGH ACCESS TO MATERIALS, INFORMATION, AND SERVICES IMPARTING THE KNOWLEDGE, EXPERIENCE, AND WISDOM OF OTHERS, THROUGH QUALIFIED STAFF MEMBERS, PROGRAMS, AND PARTNERSHIPS WITH OTHER LOCAL AGENCIES. 0 0 2593742 30432 ACQUISITION AND CIRCULATION OF BOOKS AND NON-BOOK INFORMATIONAL MATERIALS 265000 ACQUISITION & CIRCULATION OF EDUCATIONAL MATERIALS 2858742 1 1 0 0 0 0 0 0 0 1 0 1 0 0 0 1 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 0 0 0 1 24 0 1 83 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 PA X X ANN GUARRIELLO 7177090282 101 RAGGED EDGE ROAD SOUTH CHAMBERSBURG PA 17201 ANDREW VICKERS EXECUTIVE DIRECTOR 40.00 X 81814 0 12295 SUE MCLAUGHLIN PRESIDENT 2.00 X X 0 0 0 LUIS ESCOBAR VICE-PRESIDENT 2.00 X X 0 0 0 IDA EUSTIS SECRETARY 2.00 X X 0 0 0 GEORGE SIEHL TREASURER 2.00 X X 0 0 0 AMY DALY DIRECTOR 2.00 X 0 0 0 DEAN HORST DIRECTOR 2.00 X 0 0 0 KIMBERLY SHOCKEY DIRECTOR 2.00 X 0 0 0 MARY ANNE STANLEY DIRECTOR 2.00 X 0 0 0 LAUREN SULCOVE DIRECTOR 2.00 X 0 0 0 81814 0 12295 0 0 0 0 INGRAM LIBRARY SERVICES PO BOX 277616 ATLANTA GA 303847616 LIBRARY SERVICES 123826 1 3128688 288131 3416819 PHOTOCOPIES 519200 15765 15765 PROGRAM FEES & RENTALS 519200 10518 10518 FINES 519200 4149 4149 30432 68771 68771 27896 24005 3891 3891 3891 PASSPORT SALES 541900 48849 48849 SALES OF DONATED BOOKS 900099 7691 7691 56540 3576453 30432 48849 80353 94109 9411 70582 14116 1294210 960784 296628 36798 25244 18740 5786 718 185688 137849 42559 5280 112863 83786 25868 3209 40777 40777 7638 7638 18396 16322 2074 125782 118235 6289 1258 85464 80335 4274 855 276 276 265000 265000 43007 38276 4301 430 DEBT PAYMENTS 389116 389116 BUILDING MAINTENANCE 186404 176523 8002 1879 LIBRARY PROGRAMS 180418 180418 BOOKS PURCHASED 148544 148544 319340 251725 35118 32497 3522276 2858742 564420 99114 230348 146163 740091 871720 523572 561794 1494011 1579677 0 0 X 0 0 0 0 1494011 1579677 1494011 1579677 1494011 1579677 54177 31489 0 X X 0 1 X 1 0 X 1241567 812549 1176451 1236020 1464736 5931323 1795000 1814532 1817135 1965794 1952083 9344544 3036567 2627081 2993586 3201814 3416819 15275867 15275867 16244 33956 35889 60965 68771 215825 4522 2517 -4047 2146 5138 4394 4711 6750 6470 7691 30016 15526846 223924 0.98380 0.98380 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 89575 3434 13967 5210 101766 67778 13757 11562 3522 89575 65401 14000 10558 1065 67778 16815 43955 5171 540 65401 11873 3500 1692 250 16815 1.00000 1 0 0 FCL TRUST 421979 F BRS TRUST 38049 F TFEC FCLS 101766 F 561794 X 3607942 31489 31489 3576453 0 3576453 3522276 0 3522276 0 3522276 PART X, LINE 2: THE SYSTEM IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ON SUCH BASIS, THE SYSTEM WILL NOT INCUR ANY LIABILITY FOR FEDERAL INCOME TAXES, EXCEPT FOR POSSIBLE UNRELATED BUSINESS INCOME. IN ADDITION, THE SYSTEM QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE SYSTEM ENGAGES IN THE SALE OF PASSPORTS, WHICH IS CONSIDERED UNRELATED BUSINESS INCOME BY THE INTERNAL REVENUE SERVICE (IRS). AS SUCH, THIS INCOME LESS THE RELATED EXPENSES IS SUBJECT TO FEDERAL INCOME TAX. MANAGEMENT HAS ASSESSED THE SYSTEM'S EXPOSURE TO INCOME TAXES AT THE ENTITY LEVEL AS A RESULT OF UNCERTAIN TAX POSITIONS TAKEN IN CURRENT AND PREVIOUSLY FILED TAX RETURNS. EXAMPLES OF UNCERTAIN TAX POSITIONS TAKEN AT THE ENTITY LEVEL INCLUDE THE CONTINUING VALIDITY OF THE SYSTEM'S EXEMPT STATUS AND THE PROSPECT OF BEING SUBJECT TO THE FILING REQUIREMENT FOR UNRELATED BUSINESS INCOME. PRESENTLY, MANAGEMENT BELIEVES THAT IT IS MORE LIKELY THAN NOT THAT THE SYSTEM'S TAX POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING ANY APPEALS AND LITIGATION, AND CONSEQUENTLY, THE SYSTEM HAS NO EXPOSURE TO INCOME TAX LIABILITIES ARISING FROM UNCERTAIN TAX POSITIONS. THE SYSTEM IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, NO AUDITS FOR ANY TAX PERIODS ARE CURRENTLY IN PROGRESS. PART X, LINE 2: THE SYSTEM IS SUBJECT TO POTENTIAL EXAMINATION BY THE IRS. HOWEVER, THE SYSTEM IS NOT CURRENTLY UNDER AUDIT NOR HAS THE SYSTEM BEEN CONTACTED BY THE IRS. MANAGEMENT BELIEVES THE SYSTEM IS NO LONGER SUBJECT TO TAX EXAMINATIONS FROM YEARS PRIOR TO 2020. THE SYSTEM HAS EVALUATED ITS TAX POSITIONS FOR ALL OPEN TAX YEARS AND MANAGEMENT BELIEVES ALL MATERIAL TAX POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. IF ASSESSED, THE SYSTEM CLASSIFIES ANY INTEREST AND PENALTIES RECOGNIZED WITH A TAX POSITION AS EXPENDITURES. FORM 990, PART VI, SECTION A, LINE 7A FRANKLIN COUNTY COMMISSIONERS APPOINT ONE COMMISSIONER TO BE A MEMBER OF THE LIBRARY SYSTEM'S BOARD EACH YEAR. FORM 990, PART VI, SECTION B, LINE 11B BOARD MEMBERS ARE PROVIDED A COPY OF FORM 990 TO REVIEW PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE ASKED TO SIGN A CONFLICT OF INTEREST STATEMENT EVERY YEAR AND THE ORGANIZATION KEEPS THOSE FORMS ON FILE. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. SALARY IS COMPARED TO SIMILAR POSITIONS IN COUNTIES OF COMPARABLE SIZE ACROSS THE STATE. THE EXECUTIVE DIRECTOR'S SALARY IS 20% BELOW THE AVERAGE OF COMPARABLE COUNTIES AND PENNSYLVANIA IS BELOW THE NATIONAL AVERAGE. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE HELD AT THE ADMINISTRATIVE OFFICE AND ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS.