2025-11-14T10:22:57-05:00 2024-12-31 450527545 GBB & CO LLP 1150 GLENLIVET DR STE C-36 ALLENTOWN PA 181063122 990 2024-01-01 231603669 UPPER MORELAND FREE PUBLIC LIBRARY UPPE 2156590741 109 PARK AVENUE WILLOW GROVE PA 19090 CATHERINE GILMORE-CLOUGH EXECUTIVE DIRECTOR 2156590741 2025-11-13 true JEFFREY B EHRETS CPA P01379536 4842230096 2025-11-13 2024 2025-03-06 01:10:19Z MOUREEN WENIK 109 PARK AVENUE WILLOW GROVE PA 19090 1062620 false X WWW.UMFPL.ORG X 1959 PA TO BRING PEOPLE TOGETHER BY PROVIDING FREE AND EQUITABLE ACCESS TO DIVERSE RESOURCES, FOSTERING LIFE-LONG LEARNING, AND PROMOTING CULTURAL ENRICHMENT IN A FISCALLY RESPONSIBLE MANNER. 9 9 26 83 0 1042099 1052541 5603 5841 2486 4092 -479 88 1049709 1062562 0 0 753889 758115 0 14757 278798 283607 1032687 1041722 17022 20840 826290 847901 15244 16015 811046 831886 X COMMUNITY RESOURCE UPPER MORELAND FREE PUBLIC LIBRARY (UMFPL) STRIVES TO EXCEED THE INFORMATIONAL, RECREATIONAL, SOCIAL, CULTURAL & TECHNOLOGICAL NEEDS OF ALL RESIDENTS. OUR MISSION IS TO BRING PEOPLE TOGETHER BY PROVIDING FREE & EQUITABLE ACCESS TO DIVERSE RESOURCES, FOSTERING LIFE-LONG LEARNING & PROMOTING CULTURAL ENRICHMENT IN A FISCALLY RESPONSIBLE MANNER. WE VALUE COURTEOUS & KNOWLEDGEABLE STAFF MEMBERS RESPONSIVE TO THE CHANGING NEEDS OF THE RESIDENTS OF THE COMMUNITY; EXCEPTIONAL, CONSTANTLY EVOLVING COLLECTIONS OF RESOURCES, SERVICES & PROGRAMS FREE TO THE RESIDENTS OF THE COMMUNITY; SERVING A DIVERSE POPULATION WITH A WIDE RANGE OF NEEDS & EXPECTATIONS REPRESENTING ALL POINTS OF VIEW; CREATING OPPORTUNITIES FOR PEOPLE TO BUILD NEIGHBORLY CONNECTIONS; A DYNAMIC, COMFORTABLE & WELCOMING FACILITY UTILIZED BY ALL POPULATIONS OF THE COMMUNITY; CONTRIBUTIONS OF COMMUNITY VOLUNTEERS; THE TRUST PLACED IN US AS GOOD STEWARDS OF THE COMMUNITY'S RESOURCES; PATRON CONFIDENTIALITY. false false 873603 5841 UMFPL PROVIDES SERVICES AND RESOURCES TO MEET THE INFORMATIONAL AND RECREATIONAL NEEDS OF ALL LIBRARY USERS FROM OUR COMMUNITY AND SURROUNDING AREAS THROUGH COLLECTIONS, PROGRAMS, AND SERVICES. DURING 2024, THE LIBRARY EXPANDED LIBRARY COLLECTIONS OF DIGITAL ITEMS AVAILABLE AS WELL AS NON- TRADITIONAL PHYSICAL ITEMS, SUCH AS KITS, EQUIPMENT, PUZZLES, AND GAMES. EDUCATIONAL AND INFORMATIONAL PROGRAMMING FOR ALL AGES WAS HELD THROUGHOUT THE YEAR INCLUDING STORY HOURS AND PARENTING WORKSHOPS FOR CAREGIVERS AND CHILDREN BIRTH THROUGH PRESCHOOL; AS WELL AS ARTS, SCIENCE, AND LITERACY PROGRAMS FOR SCHOOL-AGE YOUTH; AND INSTRUCTIONAL OR EDUCATIONAL EVENTS FOR ADULTS OF ALL AGES. THE LIBRARY IS OPEN TO THE PUBLIC SEVEN DAYS A WEEK FOR A TOTAL OF 56 HOURS ALLOWING PATRONS TO ATTEND IN-PERSON PROGRAMS; BROWSE THE COLLECTIONS; USE PUBLIC WI-FI, COMPUTERS OR PRINTERS; HOLD MEETINGS OR WORK INDEPENDENTLY. 873603 true true false false false false false false false false true false false false false 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 true 2 0 true 26 true false false false false false false false false false false false false X 9 9 false false false false false false false true false false false true true true true true true true false false X CAROLINE JENKINS 2156590741 109 PARK AVENUE WILLOW GROVE PA 19090 CATHERINE GILMORE-CLOUGH EXECUTIVE DI 40.00 X 91235 0 23644 ANTHONY BENVENUTTI COMMISSIONER 1.00 X 0 0 0 MEGAN FRIEDMANN TRUSTEE 1.00 X 0 0 0 TONY GIANNETTI SECRETARY 2.00 X X 0 0 0 DAVID HAKES VICE PRESIDE 2.00 X X 0 0 0 BEN OLSZEWSKI COMMISSOPMER 1.00 X 0 0 0 JAY SILVERMAN TREASURER 2.00 X X 0 0 0 DIANE WALTON TRUSTEE 1.00 X 0 0 0 MARIANNE WATSON TRUSTEE 1.00 X 0 0 0 MOUREEN WENIK PRESIDENT 2.00 X X 0 0 0 91235 23644 false false false 1001851 50690 1052541 LOST MATERIALS 561439 2213 2213 COPIER 519100 1876 1876 MISCELLANEOUS 519100 1283 1283 BOOKS AND DVD RENTALS 519100 439 439 PROCTORING 611710 30 30 5841 4092 4092 146 58 88 88 1062562 5841 4180 114879 103391 11488 515103 486617 26529 1957 21601 21601 60147 59721 426 46385 37226 8321 838 17319 2150 15121 48 7964 7964 33517 33517 37933 37933 1612 1612 3942 3942 104147 104147 COLLECTION EXPENDITURES 53444 53444 PUBLIC RELATIONS/PROGRAMS 11934 11934 FURNITURE/EQUIPMENT 7034 7034 MISC OPERATING EXPENSES 2757 2757 2004 2004 1041722 873603 153362 14757 8419 5700 193704 202727 1645 29 2469670 1830225 622522 639445 826290 847901 15244 16015 15244 16015 X 744714 762595 66332 69291 811046 831886 826290 847901 X 20840 X false true X true false X 152007 90306 152767 157680 153289 706049 845285 837187 860628 884419 899252 4326771 242403 242403 242403 242403 242403 1212015 1239695 1169896 1255798 1284502 1294944 6244835 6244835 1598 611 414 2486 4092 9201 82 44 129 472 146 873 6254909 53142 0.99840 0.99860 X PART II, LINE 10 SALES OF PATRON SUPPLIES INVENTORY 727 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 909920 750867 159053 1559750 1079358 480392 639445 X 1305023 242403 242403 1062620 -58 -58 1062562 1284183 242403 58 242461 1041722 1041722 SCHEDULE D, PAGE 3, PART X THE LIBRARY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). ADDITIONALLY THE LIBRARY HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION REQUIRES ENTITIES TO ACCOUNT FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THEIR FINANCIAL STATEMENTS. THIS TOPIC REQUIRES ENTITIES TO DETERMINE WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITIES BEFORE ANY PART OF THE BENEFIT CAN BE RECORDED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE ON THE RECOGNITION, MEASUREMENT, AND CLASSIFICATION OF INCOME TAX UNCERTAINTIES, ALONG WITH ANY RELATED INTEREST OR PENALTIES. THIS HAS NO IMPACT ON THE LIBRARY'S FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XI, LINE 4B DIRECT INVENTORY SALES COST OF GOODS -58 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT INVENTORY SALES COST OF GOODS 58 FORM 990 - ORGANIZATION'S MISSION COMMUNITY RESOURCE UPPER MORELAND FREE PUBLIC LIBRARY (UMFPL) STRIVES TO EXCEED THE INFORMATIONAL, RECREATIONAL, SOCIAL, CULTURAL & TECHNOLOGICAL NEEDS OF ALL RESIDENTS. OUR MISSION IS TO BRING PEOPLE TOGETHER BY PROVIDING FREE & EQUITABLE ACCESS TO DIVERSE RESOURCES, FOSTERING LIFE-LONG LEARNING & PROMOTING CULTURAL ENRICHMENT IN A FISCALLY RESPONSIBLE MANNER. WE VALUE COURTEOUS & KNOWLEDGEABLE STAFF MEMBERS RESPONSIVE TO THE CHANGING NEEDS OF THE RESIDENTS OF THE COMMUNITY; EXCEPTIONAL, CONSTANTLY EVOLVING COLLECTIONS OF RESOURCES, SERVICES & PROGRAMS FREE TO THE RESIDENTS OF THE COMMUNITY; SERVING A DIVERSE POPULATION WITH A WIDE RANGE OF NEEDS & EXPECTATIONS REPRESENTING ALL POINTS OF VIEW; CREATING OPPORTUNITIES FOR PEOPLE TO BUILD NEIGHBORLY CONNECTIONS; A DYNAMIC, COMFORTABLE & WELCOMING FACILITY UTILIZED BY ALL POPULATIONS OF THE COMMUNITY; CONTRIBUTIONS OF COMMUNITY VOLUNTEERS; THE TRUST PLACED IN US AS GOOD STEWARDS OF THE COMMUNITY'S RESOURCES; PATRON CONFIDENTIALITY. FORM 990, PAGE 2, PART III, LINE 4A UMFPL PROVIDES SERVICES AND RESOURCES TO MEET THE INFORMATIONAL AND RECREATIONAL NEEDS OF ALL LIBRARY USERS FROM OUR COMMUNITY AND SURROUNDING AREAS THROUGH COLLECTIONS, PROGRAMS, AND SERVICES. DURING 2024, THE LIBRARY EXPANDED LIBRARY COLLECTIONS OF DIGITAL ITEMS AVAILABLE AS WELL AS NON- TRADITIONAL PHYSICAL ITEMS, SUCH AS KITS, EQUIPMENT, PUZZLES, AND GAMES. EDUCATIONAL AND INFORMATIONAL PROGRAMMING FOR ALL AGES WAS HELD THROUGHOUT THE YEAR INCLUDING STORY HOURS AND PARENTING WORKSHOPS FOR CAREGIVERS AND CHILDREN BIRTH THROUGH PRESCHOOL; AS WELL AS ARTS, SCIENCE, AND LITERACY PROGRAMS FOR SCHOOL-AGE YOUTH; AND INSTRUCTIONAL OR EDUCATIONAL EVENTS FOR ADULTS OF ALL AGES. THE LIBRARY IS OPEN TO THE PUBLIC SEVEN DAYS A WEEK FOR A TOTAL OF 56 HOURS ALLOWING PATRONS TO ATTEND IN-PERSON PROGRAMS; BROWSE THE COLLECTIONS; USE PUBLIC WI-FI, COMPUTERS OR PRINTERS; HOLD MEETINGS OR WORK INDEPENDENTLY. FORM 990, PAGE 6, PART VI, LINE 8B NO COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE BOARD WITHOUT ITS APPROVAL. APPROVED BOARD ACTIONS ARE CONTEMPORANEOUSLY DOCUMENTED. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD OF TRUSTEES REVIEWS THE FINAL DRAFT OF THE FORM 990 PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER AND IF FORMED, EACH MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS ANNUALLY SIGNS A STATEMENT AFFIRMING THAT SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY B. HAS READ AND UNDERSTANDS THE POLICY C. HAS AGREED TO COMPLY WITH THE POLICY D. UNDERSTANDS THAT UMFPL IS A NON-PROFIT ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPT STATUS IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX EXEMPT PURPOSES. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, A TRUSTEE OR THE DIRECTOR MUST TIMELY DISCLOSE THE EXISTENCE OF THE CONFLICT AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF TRUSTEES. THE TRUSTEE OR THE DIRECTOR SHALL LEAVE THE BOARD OF TRUSTEES' MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. AFTER EXERCISING DUE DILIGENCE, THE BOARD OF TRUSTEES SHALL DETERMINE WHETHER UMFPL CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT WITH REASONABLE EFFORTS FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE BOARD OF TRUSTEES SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED TRUSTEES WHETHER THE TRANSACTION OR ARRANGEMENT IS IN UMFPL'S BEST INTEREST AND FOR ITS OWN BENEFIT AND WHETHER IT IS FAIR AND REASONABLE TO UMFPL. THE BOARD OF TRUSTEES SHALL MAKE ITS OWN DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMITY BASED ON SAID DETERMINATION. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR'S PERFORMANCE AND EFFORTS TO ACHIEVE YEARLY GOALS WERE EVALUATED AND REVIEWED BY THE PRESIDENT OF THE BOARD OF TRUSTEES. A THIRD-PARTY DATABASE SERVICE WAS CONTRACTED IN 2018 TO ASSIST WITH UPDATING THE UMFPL WAGE/SALARY SCALE BASED ON COMPARABLE MARKETS RESULTING IN A FAIR, AFFORDABLE WAGE/SALARY SCALE. THIS WAGE/SALARY SCALE WAS USED AS PART OF THE COMPENSATION DETERMINATION. TYPICALLY, THE COMPENSATION EVALUATION AND DETERMINATION LETTER ARE SENT TO THE BOOKKEEPER/EXECUTIVE ASSISTANT, COPYING THE BOARD TREASURER, CONTEMPORANEOUSLY DOCUMENTING THE EXECUTIVE DIRECTOR'S ANNUAL COMPENSATION FIGURE. IN 2023, THERE WAS A 3% INCREASE TO THE EXECUTIVE DIRECTOR'S SALARY. EFFECTIVE NOVEMBER 11, 2023 A NEW EXECUTIVE DIRECTOR WAS HIRED; SALARY WAS BASED ON COMPARABLE MARKETS AND WORK EXPERIENCE. THE EXECUTIVE DIRECTOR DID NOT RECEIVE AN ADDITIONAL WAGE/SALARY INCREASE IN THE 2024 CALENDAR YEAR. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS BYLAWS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC ON ITS WEBSITE. FINANCIAL STATEMENTS AND OTHER GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC AT THE LIBRARY UPON REQUEST. FORM 990, PART XI, LINE 9 DIRECT INVENTORY SALES COST OF GOODS 58 DIRECT INVENTORY SALES COST OF GOODS -58