2025-09-25T09:37:38-05:00 2024-12-31 205367494 ALAN ROSS & COMPANY PC 10 HEARTHSTONE CT READING PA 196063054 990 2024-01-01 231443435 EMMAUS PUBLIC LIBRARY EMMA 6109659284 11 EAST MAIN STREET EMMAUS PA 18049 BRUCE LUFF TREASURER 6109659284 2025-09-12 1 1 DAVID S ROSS CPA P01706199 6107799555 2024 2025-03-06 01:10:19Z BRUCE LUFF 11 EAST MAIN STREET EMMAUS PA 18049 644439 0 X WWW.EMMAUSPL.ORG X 1961 PA TO ENRICH OUR COMMUNITY AND INSPIRE LIFELONG LEARNING BY PEOPLE, IDEAS AND INFORMATION FOR EMMAUS BOROUGH, MACUNGIE BOROUGH AND UPPER MILFORD TOWNSHIP 9 9 14 60 0 0 391875 448395 47821 37418 27494 46380 15271 14960 482461 547153 0 0 0 0 273980 294539 0 0 3389 178641 390608 452621 685147 29840 -137994 1104490 1024124 970 1153 1103520 1022971 TO ENRICH OUR COMMUNITY AND INSPIRE LIFELONG LEARNING BY PEOPLE, IDEAS AND INFORMATION FOR EMMAUS BOROUGH, MACUNGIE BOROUGH AND UPPER MILFORD TOWNSHIP 0 0 573813 37418 OPERATION OF A FREE LIBARY SERVING A LOCAL POPULATION OF APPROXIMATELY 21,000 PEOPLE AND APPROXIMATELY 12,000 UNREGISTERED USERS. 573813 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 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 1 0 0 14 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 0 1 0 1 0 0 X BRUCE LUFF 6109659284 11 EAST MAIN STREET EMMAUS PA 18049 X ANNE ZAYAITZ PRESIDENT 5.00 X X 0 0 0 KATHY REINHARD VICE PRESIDENT 5.00 X X 0 0 0 CHRIS CARTER TRUSTEE 5.00 X 0 0 0 LISA MARTEN TRUSTEE 5.00 X 0 0 0 RICKI STRINGFELLOW TRUSTEE 5.00 X 0 0 0 BRUCE LUFF 2025 TREASURER 5.00 X X 0 0 0 BARBARA LEVINSON SECRETARY 5.00 X X 0 0 0 RUK CHISTY TRUSTEE 5.00 X 0 0 0 JENNIFER FELEGEY 2024 TREASURER 5.00 X X 0 0 0 0 0 0 0 0 0 0 0 297258 151137 5188 448395 BOOK SALES 900099 28879 28879 FINES, FEES AND OTHER 900099 8539 8539 37418 32612 32612 111054 97286 13768 13768 13768 14960 0 14960 14960 547153 37418 0 61340 264695 198521 66174 8000 8000 21844 16383 5461 4700 4700 4211 4211 5802 5292 510 15703 10992 4711 25338 18474 6864 73 73 7687 6918 769 BUILDING IMPROVEMENTS 137024 137024 EQUIPMENT AND FURNITURE 111154 111154 BOOKS 33150 33150 BUILDING AND GROUNDS MA 21501 15051 6450 24265 20781 95 3389 685147 573813 107945 3389 145105 91958 262783 173991 696602 758175 1104490 1024124 970 1153 970 1153 X 1103520 1022971 1103520 1022971 1104490 1024124 -137994 57445 0 X X 0 1 X 1 0 X 420925 556147 702678 391875 448395 2520020 420925 556147 702678 391875 448395 2520020 2520020 6833 6777 15628 29329 32619 91186 2611206 156596 0.96510 0.97050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 949864 32613 72189 122500 932166 866139 5239 101486 23000 949864 584466 365032 -80083 3276 866139 504779 20928 58759 584466 392259 60000 54771 2251 504779 1.00000 0 0 0 PAYROLL TAX LIABILITIES 1153 1153 X 600387 57445 57445 542942 4211 4211 547153 680936 0 680936 4211 4211 685147 PART X, LINE 2: THE LIBRARY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY PERIODS IN PROGRESS. THE LIBRARY BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2022. TEE TIME 14960 14960 14960 14960 14960 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND BOARD OF TRUSTEES BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF TRUSTEES DETERMINES THE EXECUTIVE DIRECTOR'S COMPENSATION AFTER AN INTERVIEW, DELIBERATION AND REVIEW OF COMPARABLE DATA. FORM 990, PART VI, SECTION C, LINE 19 THE LIBRARY MEETS WITH SUPPORTING MUNICIPALITIES AND PROVIDES MONTLY FINANCIAL REPORTS FOR PUBLIC INSPECTION. ALL OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE EMMAUS PUBLIC LIBRARY. FORM 990, PART XII, LINE 1: UNDER THE MODIFIED CASH BASIS OF ACCOUNTING, REVENUES ARE RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED, AND EXPENSES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN INCURRED, WITH THE EXCEPTION OF INVESTMENTS RECORDED AT FAIR MARKET VALUE AND PAYROLL LIABILITIES. CONSEQUENTLY, ACCOUNTS RECEIVABLE, FIXED ASSETS, TRADE ACCOUNTS PAYABLE, AND ACCRUED EXPENSES ARE NOT INCLUDED IN THE FINANCIAL STATEMENTS.